Fundamental Accounting Concepts

Entity Registrant Name Express Scripts Holding Co.
CIK 0001532063
Accession number 0001532063-14-000006
Link to XBRL instance http://www.sec.gov/Archives/edgar/data/1532063/000153206314000006/esrx-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-ISM-IEMIN-OILY

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 21,837,400,000 us-gaap:StockholdersEquity
Equity Attributable to Noncontrolling Interest 7,400,000 us-gaap:MinorityInterest
Equity 21,844,800,000 us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
CHECK 0

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BS2: Assets = Liabilities and Equity

Description Fact value US GAAP XBRL Concept
Assets 53,548,200,000 us-gaap:Assets
Liabilities and Equity 53,548,200,000 us-gaap:LiabilitiesAndStockholdersEquity
CHECK 0

*


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

Description Fact value US GAAP XBRL Concept
Current assets 8,491,400,000 us-gaap:AssetsCurrent
Noncurrent assets 45,056,800,000
Assets 53,548,200,000 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 13,235,300,000 us-gaap:LiabilitiesCurrent
Noncurrent Liabilities 18,468,100,000
Liabilities 31,703,400,000 us-gaap:Liabilities
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 31,703,400,000 us-gaap:Liabilities
Commitments and Contingencies 0 us-gaap:CommitmentsAndContingencies
Temporary Equity 0
Redeemable Noncontrolling Interest 0
Equity 21,844,800,000 us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
Liabilities and Equity 53,548,200,000 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) 104,098,800,000 us-gaap:Revenues
Cost Of Revenue (DEBIT) -95,966,400,000 us-gaap:CostOfRevenue
Gross Profit (CREDIT) 8,132,400,000 us-gaap:GrossProfit
CHECK 0

*


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) 8,132,400,000 us-gaap:GrossProfit
Operating Expenses (DEBIT) -4,580,700,000
Other Operating Income (Expenses) (CREDIT) 0
Operating Income (Loss) (CREDIT) 3,551,700,000 us-gaap:OperatingIncomeLoss
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) 3,551,700,000 us-gaap:OperatingIncomeLoss
Nonoperating Income (Expense) (CREDIT) -521,400,000 us-gaap:NonoperatingIncomeExpense
Interest and Debt Expense (DEBIT) 0
Income (Loss) from Continuing Operations Before Equity Method Investments (CREDIT) 0
CHECK 0

*

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) 0
Income (Loss) from Equity Method Investments (CREDIT) 32,800,000 us-gaap:IncomeLossFromEquityMethodInvestments
Income (Loss) from Continuing Operations after Tax (CREDIT) 3,030,300,000 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) 3,030,300,000 us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
Income Tax Expense (Benefit) (DEBIT) -1,104,000,000 us-gaap:IncomeTaxExpenseBenefit
Income (Loss) from Continuing Operations after Tax (CREDIT) 1,926,300,000 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) 1,926,300,000 us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest
Income (Loss) from Discontinued Operations, Net of Tax (CREDIT) -53,600,000 us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax
Extraordinary Items, Gain (Loss) (CREDIT) 0
Net Income (Loss) (CREDIT) 1,872,700,000 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) 1,844,600,000 us-gaap:NetIncomeLoss
Net Income (Loss) Attributable to Noncontrolling Interest (CREDIT) 28,100,000 us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
Net Income (Loss) (CREDIT) 1,872,700,000 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) 1,844,600,000 us-gaap:NetIncomeLoss
Preferred Stock Dividends and Other Adjustments (CREDIT) 0
Net Income (Loss) Available to Common Stockholders, Basic (CREDIT) 1,844,600,000
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 1,837,400,000 us-gaap:ComprehensiveIncomeNetOfTax
Comprehensive Income (Loss) Attributable to Noncontrolling Interest 28,100,000 us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
Comprehensive Income (Loss) 1,865,500,000 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) 1,872,700,000 us-gaap:ProfitLoss
Other Comprehensive Income (Loss) -7,200,000
Comprehensive Income (Loss) 1,865,500,000 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 4,757,500,000 us-gaap:NetCashProvidedByUsedInOperatingActivities
Net Cash Flows, Investing -72,100,000 us-gaap:NetCashProvidedByUsedInInvestingActivities
Net Cash Flows, Financing -5,494,800,000 us-gaap:NetCashProvidedByUsedInFinancingActivities
Exchange Gains (Losses) -5,700,000 us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents
Net Cash Flow -801,700,000 us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease
CHECK 13,400,000

*


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 4,768,900,000 us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
Net Cash Flows, Investing, Continuing -70,000,000 us-gaap:NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
Net Cash Flows, Financing, Continuing -5,494,800,000 us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
Net Cash Flows, Continuing -795,900,000
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 -11,400,000 us-gaap:CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations
Net Cash Flow, Investing Activities, Discontinued -2,100,000 us-gaap:CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations
Net Cash Flow, Financing Activities, Discontinued 0 us-gaap:CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations
Net Cash Flow, Discontinued 13,400,000 us-gaap:NetCashProvidedByUsedInDiscontinuedOperations
CHECK 26,900,000

*


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 4,768,900,000 us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
Net Cash Flow, Operating, Discontinued -11,400,000 us-gaap:CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations
Net Cash Flow, Operating 4,757,500,000 us-gaap:NetCashProvidedByUsedInOperatingActivities
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 -70,000,000 us-gaap:NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
Net Cash Flow, Investing, Discontinued -2,100,000 us-gaap:CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations
Net Cash Flow, Investing -72,100,000 us-gaap:NetCashProvidedByUsedInInvestingActivities
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 -5,494,800,000 us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
Net Cash Flow, Financing, Discontinued 0 us-gaap:CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations
Net Cash Flow, Financing -5,494,800,000 us-gaap:NetCashProvidedByUsedInFinancingActivities
CHECK 0

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