Fundamental Accounting Concepts

Entity Registrant Name AMERISOURCEBERGEN CORP
CIK 0001140859
Accession number 0001047469-14-009555
Link to XBRL instance http://www.sec.gov/Archives/edgar/data/1140859/000104746914009555/abc-20140930.xml
Fiscal year end --09-30
Fiscal year focus 2014
Fiscal period focus FY
Current balance sheet date 2014-09-30
Current year-to-date income statement start date 2013-10-01
Report frame code COMID-BSC-CF1-ISM-IEMIX-OILY

Commentary Computation of income (loss) from continuing operations before tax.

BALANCE SHEET


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

Description Fact value US GAAP XBRL Concept
Equity Attributable to Parent 1,956,899,000 us-gaap:StockholdersEquity
Equity Attributable to Noncontrolling Interest 0
Equity 1,956,899,000 us-gaap:StockholdersEquity
CHECK 0

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BS2: Assets = Liabilities and Equity

Description Fact value US GAAP XBRL Concept
Assets 21,532,183,000 us-gaap:Assets
Liabilities and Equity 21,532,183,000 us-gaap:LiabilitiesAndStockholdersEquity
CHECK 0

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

Description Fact value US GAAP XBRL Concept
Current assets 16,800,205,000 us-gaap:AssetsCurrent
Noncurrent assets 4,731,978,000
Assets 21,532,183,000 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 17,250,160,000 us-gaap:LiabilitiesCurrent
Noncurrent Liabilities 2,325,124,000
Liabilities 19,575,284,000
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 19,575,284,000
Commitments and Contingencies 0
Temporary Equity 0
Redeemable Noncontrolling Interest 0
Equity 1,956,899,000 us-gaap:StockholdersEquity
Liabilities and Equity 21,532,183,000 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) 119,569,127,000 us-gaap:Revenues
Cost Of Revenue (DEBIT) -116,586,761,000 us-gaap:CostOfGoodsSold
Gross Profit (CREDIT) 2,982,366,000 us-gaap:GrossProfit
CHECK 0

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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) 2,982,366,000 us-gaap:GrossProfit
Operating Expenses (DEBIT) 0
Other Operating Income (Expenses) (CREDIT) -2,203,482,000
Operating Income (Loss) (CREDIT) 778,884,000 us-gaap:OperatingIncomeLoss
CHECK 0

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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) 778,884,000 us-gaap:OperatingIncomeLoss
Nonoperating Income (Expense) (CREDIT) 4,360,000 us-gaap:NonoperatingIncomeExpense
Interest and Debt Expense (DEBIT) 109,816,000
Income (Loss) from Continuing Operations Before Equity Method Investments (CREDIT) 673,428,000 us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
CHECK -219,632,000

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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) 673,428,000 us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
Income (Loss) from Equity Method Investments (CREDIT) 0
Income (Loss) from Continuing Operations after Tax (CREDIT) 673,428,000 us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
CHECK 0

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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) 673,428,000 us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
Income Tax Expense (Benefit) (DEBIT) -389,398,000 us-gaap:IncomeTaxExpenseBenefit
Income (Loss) from Continuing Operations after Tax (CREDIT) 284,030,000 us-gaap:IncomeLossFromContinuingOperations
CHECK 0

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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) 284,030,000 us-gaap:IncomeLossFromContinuingOperations
Income (Loss) from Discontinued Operations, Net of Tax (CREDIT) -7,546,000 us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity
Extraordinary Items, Gain (Loss) (CREDIT) 0
Net Income (Loss) (CREDIT) 276,484,000 us-gaap:NetIncomeLoss
CHECK 0

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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) 276,484,000 us-gaap:NetIncomeLoss
Net Income (Loss) Attributable to Noncontrolling Interest (CREDIT) 0
Net Income (Loss) (CREDIT) 276,484,000 us-gaap:NetIncomeLoss
CHECK 0

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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) 276,484,000 us-gaap:NetIncomeLoss
Preferred Stock Dividends and Other Adjustments (CREDIT) 0
Net Income (Loss) Available to Common Stockholders, Basic (CREDIT) 276,484,000
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 259,921,000 us-gaap:ComprehensiveIncomeNetOfTax
Comprehensive Income (Loss) Attributable to Noncontrolling Interest 0
Comprehensive Income (Loss) 259,921,000 us-gaap:ComprehensiveIncomeNetOfTax
CHECK 0

*


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

Description Fact value US GAAP XBRL Concept
Net Income (Loss) 276,484,000 us-gaap:NetIncomeLoss
Other Comprehensive Income (Loss) -16,563,000 us-gaap:OtherComprehensiveIncomeLossNetOfTax
Comprehensive Income (Loss) 259,921,000 us-gaap:ComprehensiveIncomeNetOfTax
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 1,463,153,000 us-gaap:NetCashProvidedByUsedInOperatingActivities
Net Cash Flows, Investing -384,155,000 us-gaap:NetCashProvidedByUsedInInvestingActivities
Net Cash Flows, Financing -501,491,000 us-gaap:NetCashProvidedByUsedInFinancingActivities
Exchange Gains (Losses) 0
Net Cash Flow 577,507,000 us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease
CHECK 0

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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 1,470,699,000 us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
Net Cash Flows, Investing, Continuing -384,155,000 us-gaap:NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
Net Cash Flows, Financing, Continuing -501,491,000 us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
Net Cash Flows, Continuing 585,053,000
CHECK 0

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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 -7,546,000 us-gaap:CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations
Net Cash Flow, Investing Activities, Discontinued 0 us-gaap:CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations
Net Cash Flow, Financing Activities, Discontinued 0 us-gaap:CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations
Net Cash Flow, Discontinued -7,546,000
CHECK 0

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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 1,470,699,000 us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
Net Cash Flow, Operating, Discontinued -7,546,000 us-gaap:CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations
Net Cash Flow, Operating 1,463,153,000 us-gaap:NetCashProvidedByUsedInOperatingActivities
CHECK 0

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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 -384,155,000 us-gaap:NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
Net Cash Flow, Investing, Discontinued 0 us-gaap:CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations
Net Cash Flow, Investing -384,155,000 us-gaap:NetCashProvidedByUsedInInvestingActivities
CHECK 0

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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 -501,491,000 us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
Net Cash Flow, Financing, Discontinued 0 us-gaap:CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations
Net Cash Flow, Financing -501,491,000 us-gaap:NetCashProvidedByUsedInFinancingActivities
CHECK 0

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