Fundamental Accounting Concepts

Entity Registrant Name Honeywell International Inc
CIK 0000773840
Accession number 0000930413-14-000634
Link to XBRL instance http://www.sec.gov/Archives/edgar/data/773840/000093041314000634/hon-20131231.xml
Fiscal year end --12-31
Fiscal year focus 2013
Fiscal period focus FY
Current balance sheet date 2013-12-31
Current year-to-date income statement start date 2013-01-01
Report frame code COMID-BSC-CF1-ISS-IEMIX-OILN

Commentary

BALANCE SHEET


BS1: Equity = Equity Attributable to Parent + Equity Attributable to Noncontrolling Interest

Description Fact value US GAAP XBRL Concept
Equity Attributable to Parent 17,467,000,000 us-gaap:StockholdersEquity
Equity Attributable to Noncontrolling Interest 112,000,000 us-gaap:MinorityInterest
Equity 17,579,000,000 us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
CHECK 0

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BS2: Assets = Liabilities and Equity

Description Fact value US GAAP XBRL Concept
Assets 45,435,000,000 us-gaap:Assets
Liabilities and Equity 45,435,000,000 us-gaap:LiabilitiesAndStockholdersEquity
CHECK 0

*


BS3: Assets = Current Assets + Noncurrent Assets (classified balance sheet)

Description Fact value US GAAP XBRL Concept
Current assets 21,164,000,000 us-gaap:AssetsCurrent
Noncurrent assets 24,271,000,000
Assets 45,435,000,000 us-gaap:Assets
CHECK 0

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BS4: Liabilities = Current Liabilities + Noncurrent Liabilities (classified balance sheet)

Description Fact value US GAAP XBRL Concept
Current Liabilities 14,181,000,000 us-gaap:LiabilitiesCurrent
Noncurrent Liabilities 13,508,000,000
Liabilities 27,689,000,000
CHECK 0

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BS5: Liabilities and Equity = Liabilities + Commitments and Contingencies + Temporary Equity + Redeemable Noncontrolling Interest + Equity

Description Fact value US GAAP XBRL Concept
Liabilities 27,689,000,000
Commitments and Contingencies 0
Temporary Equity 0
Redeemable Noncontrolling Interest 167,000,000 us-gaap:RedeemableNoncontrollingInterestEquityCommonCarryingAmount
Equity 17,579,000,000 us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
Liabilities and Equity 45,435,000,000 us-gaap:LiabilitiesAndStockholdersEquity
CHECK 0

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INCOME STATEMENT


IS1: Gross Profit = Revenues - Cost Of Revenue (Multi-step approach)

Description Fact value US GAAP XBRL Concept
Revenues (CREDIT) 0
Cost Of Revenue (DEBIT)
Gross Profit (CREDIT) 10,691,000,000 us-gaap:GrossProfit
CHECK -28,596,000,000

*


IS2: Operating Income (Loss) = Gross Profit - Operating Expenses + Other Operating Income (Expenses) (Multi-step approach)

Description Fact value US GAAP XBRL Concept
Gross Profit (CREDIT) 10,691,000,000 us-gaap:GrossProfit
Operating Expenses (DEBIT)
Other Operating Income (Expenses) (CREDIT) 0
Operating Income (Loss) (CREDIT)
CHECK 0

*


IS3: Income (Loss) from Continuing Operations Before Equity Method Investments = Operating Income (Loss) + Nonoperating Income (Loss) - Interest And Debt Expense

Description Fact value US GAAP XBRL Concept
Operating Income (Loss) (CREDIT)
Nonoperating Income (Expense) (CREDIT)
Interest and Debt Expense (DEBIT)
Income (Loss) from Continuing Operations Before Equity Method Investments (CREDIT) 5,376,000,000
CHECK 0

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Reporting entity might not report Operating Income (Loss)

Reporting entity might not report total for Nonoperating Income (Expense)

Reporting entity might not report total for Interest and Debt Expense


IS4: Income (Loss) from Continuing Operations Before Tax = Income (Loss) from Continuing Operations Before Equity Method Investments + Income (Loss) from Equity Method Investments

Description Fact value US GAAP XBRL Concept
Income (Loss) from Continuing Operations Before Equity Method Investments (CREDIT) 5,376,000,000
Income (Loss) from Equity Method Investments (CREDIT) 36,000,000 us-gaap:IncomeLossFromEquityMethodInvestments
Income (Loss) from Continuing Operations after Tax (CREDIT) 5,412,000,000 us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
CHECK 0

*

Reporting entity might not report Income (Loss) from Equity Method Investments in this location on the income statement


IS5: Income (Loss) from Continuing Operations after Tax = Income (Loss) from Continuing Operations Before Tax - Income Tax Expense (Benefit)

Description Fact value US GAAP XBRL Concept
Income (Loss) from Continuing Operations Before Tax (CREDIT) 5,412,000,000 us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
Income Tax Expense (Benefit) (DEBIT) -1,450,000,000 us-gaap:IncomeTaxExpenseBenefit
Income (Loss) from Continuing Operations after Tax (CREDIT) 3,962,000,000 us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest
CHECK 0

*


IS6: Net Income (Loss) = Income (Loss) from Continuing Operations After Tax + Income (Loss) from Discontinued Operations, Net of Tax + Extraordinary Items, Gain (Loss)

Description Fact value US GAAP XBRL Concept
Income (Loss) from Continuing Operations After Tax (CREDIT) 3,962,000,000 us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest
Income (Loss) from Discontinued Operations, Net of Tax (CREDIT) 0 us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity
Extraordinary Items, Gain (Loss) (CREDIT) 0
Net Income (Loss) (CREDIT) 3,962,000,000 us-gaap:ProfitLoss
CHECK 0

*


IS7: Net Income (Loss) = Net Income (Loss) Attributable to Parent + Net Income (Loss) Attributable to Noncontrolling Interest

Description Fact value US GAAP XBRL Concept
Net Income (Loss) Attributable to Parent (CREDIT) 3,924,000,000 us-gaap:NetIncomeLoss
Net Income (Loss) Attributable to Noncontrolling Interest (CREDIT) 38,000,000 us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
Net Income (Loss) (CREDIT) 3,962,000,000 us-gaap:ProfitLoss
CHECK 0

*


IS8: Net Income (Loss) Available to Common Stockholders, Basic = Net Income (Loss) Attributable to Parent - Preferred Stock Dividends and Other Adjustments

Description Fact value US GAAP XBRL Concept
Net Income (Loss) Attributable to Parent (CREDIT) 3,924,000,000 us-gaap:NetIncomeLoss
Preferred Stock Dividends and Other Adjustments (CREDIT) 0
Net Income (Loss) Available to Common Stockholders, Basic (CREDIT) 3,924,000,000
CHECK 0

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STATEMENT OF COMPREHENSIVE INCOME


IS9: Comprehensive Income (Loss) = Comprehensive Income (Loss) Attributable to Parent + Comprehensive Income (Loss) Attributable to Noncontrolling Interest

Description Fact value US GAAP XBRL Concept
Comprehensive Income (Loss) Attributable to Parent 6,083,000,000 us-gaap:ComprehensiveIncomeNetOfTax
Comprehensive Income (Loss) Attributable to Noncontrolling Interest 36,000,000 us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
Comprehensive Income (Loss) 6,119,000,000 us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
CHECK 0

*


IS10: Comprehensive Income (Loss) = Net Income (Loss) + Other Comprehensive Income (Loss)

Description Fact value US GAAP XBRL Concept
Net Income (Loss) 3,962,000,000 us-gaap:ProfitLoss
Other Comprehensive Income (Loss) 2,157,000,000 us-gaap:OtherComprehensiveIncomeLossNetOfTax
Comprehensive Income (Loss) 6,119,000,000 us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
CHECK 0

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Note that this rule has an issue. Filers could use Net income (loss), or Net income (loss) attributable to parent as the starting point.

CASH FLOW STATEMENT


CF1: Net Cash Flow = Net Cash Flows, Operating + Net Cash Flows, Investing + Net Cash Flows, Financing + Exchange Gains (Losses)

Description Fact value US GAAP XBRL Concept
Net Cash Flows, Operating 4,335,000,000
Net Cash Flows, Investing -1,959,000,000
Net Cash Flows, Financing -433,000,000
Exchange Gains (Losses) -155,000,000 us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents
Net Cash Flow 1,788,000,000 us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease
CHECK 0

*


CF2: Net Cash Flows, Continuing = Net Cash Flows, Operating, Continuing + Net Cash Flows, Investing, Continuing + Net Cash Flows, Financing, Continuing

Description Fact value US GAAP XBRL Concept
Net Cash Flows, Operating, Continuing 4,335,000,000 us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
Net Cash Flows, Investing, Continuing -1,959,000,000 us-gaap:NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
Net Cash Flows, Financing, Continuing -433,000,000 us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
Net Cash Flows, Continuing 1,943,000,000
CHECK 0

*


CF3: Net Cash Flows, Discontinued = Net Cash Flows, Operating, Discontinued + Net Cash Flows, Investing, Discontinued + Net Cash Flows, Financing, Discontinued

Description Fact value US GAAP XBRL Concept
Net Cash Flow, Operating Activities, Discontinued 0
Net Cash Flow, Investing Activities, Discontinued 0
Net Cash Flow, Financing Activities, Discontinued 0
Net Cash Flow, Discontinued 0
CHECK 0

*


CF4: Net Cash Flow, Operating = Net Cash Flows, Operating, Continuing + Net Cash Flows, Operating, Discontinued

Description Fact value US GAAP XBRL Concept
Net Cash Flow, Operating, Continuing 4,335,000,000 us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
Net Cash Flow, Operating, Discontinued 0
Net Cash Flow, Operating 4,335,000,000
CHECK 0

*


CF5: Net Cash Flow, Investing = Net Cash Flows, Investing, Continuing + Net Cash Flows, Investing, Discontinued

Description Fact value US GAAP XBRL Concept
Net Cash Flow, Investing, Continuing -1,959,000,000 us-gaap:NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
Net Cash Flow, Investing, Discontinued 0
Net Cash Flow, Investing -1,959,000,000
CHECK 0

*


CF6: Net Cash Flow, Financing = Net Cash Flows, Financing, Continuing + Net Cash Flows, Financing, Discontinued

Description Fact value US GAAP XBRL Concept
Net Cash Flow, Financing, Continuing -433,000,000 us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
Net Cash Flow, Financing, Discontinued 0
Net Cash Flow, Financing -433,000,000
CHECK 0

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