Fundamental Accounting Concept Business Rules (http://fundamentalaccountingconcepts.wikispaces.com/home) BS1: Equity = Equity Attributable to Parent + Equity Attributable to Noncontrolling Interest fac:Equity fac:EquityAttributableToParent fac:EquityAttributableToNoncontrollingInterest BS2: Assets = Liabilities and Equity fac:Assets fac:LiabilitiesAndEquity BS3: Assets = Current Assets + Noncurrent Assets (classified balance sheet) fac:Assets fac:CurrentAssets fac:NoncurrentAssets BS4: Liabilities = Current Liabilities + Noncurrent Liabilities fac:Liabilities fac:CurrentLiabilities fac:NoncurrentLiabilities BS5: Liabilities and Equity = Liabilities + Commitments and Contingencies + Temporary Equity + Equity fac:LiabilitiesAndEquity fac:Liabilities fac:CommitmentsAndContingencies fac:TemporaryEquity fac:Equity IS1: Gross Profit = Revenues - Cost Of Revenue (Multi-step approach) fac:GrossProfit fac:Revenues fac:CostOfRevenue IS2: Operating Income (Loss) = Gross Profit - Operating Expenses + Other Operating Income (Multi-step approach) fac:OperatingIncomeLoss fac:GrossProfit fac:OperatingExpenses fac:OtherOperatingIncomeExpenses IS3: Income (Loss) from Continuing Operations Before Equity Method Investments = Operating Income (Loss) + Nonoperating Income (Loss) - Interest And Debt Expense fac:IncomeLossBeforeEquityMethodInvestments fac:OperatingIncomeLoss fac:NonoperatingIncomeLoss fac:InterestAndDebtExpense IS4: Income (Loss) from Continuing Operations Before Tax = Income (Loss) from Continuing Operations Before Equity Method Investments + Income (Loss) from Equity Method Investments fac:IncomeLossFromContinuingOperationsBeforeTax fac:IncomeLossBeforeEquityMethodInvestments fac:IncomeLossFromEquityMethodInvestments IS5: Income (Loss) from Continuing Operations after Tax = Income (Loss) from Continuing Operations Before Tax - Income Tax Expense (Benefit) fac:IncomeLossFromContinuingOperationsAfterTax fac:IncomeLossFromContinuingOperationsBeforeTax fac:IncomeTaxExpenseBenefit IS6: Net Income (Loss) = Income (Loss) from Continuing Operations After Tax + Income (Loss) from Discontinued Operations, Net of Tax + Extraordinary Items, Gain (Loss) fac:NetIncomeLoss fac:IncomeLossFromContinuingOperationsAfterTax fac:IncomeLossFromDiscontinuedOperationsNetOfTax fac:ExtraordinaryItemsOfIncomeExpenseNetOfTax IS7: Net Income (Loss) = Net Income (Loss) Attributable to Parent + Net Income (Loss) Attributable to Noncontrolling Interest fac:NetIncomeLoss fac:NetIncomeLossAttributableToParent fac:NetIncomeLossAttributableToNoncontrollingInterest IS8: Net Income (Loss) Available to Common Stockholders, Basic = Net Income (Loss) Attributable to Parent - Preferred Stock Dividends and Other Adjustments fac:NetIncomeLossAvailableToCommonStockholdersBasic fac:NetIncomeLossAttributableToParent fac:PreferredStockDividendsAndOtherAdjustments IS9: Comprehensive Income = Comprehensive Income Attributable to Parent + Comprehensive Income Attributable to Noncontrolling Interest fac:ComprehensiveIncomeLoss fac:ComprehensiveIncomeLossAttributableToParent fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest IS10: Comprehensive Income = Net Income (Loss) + Other Comprehensive Income fac:ComprehensiveIncomeLoss fac:NetIncomeLoss fac:OtherComprehensiveIncomeLoss IS11: Operating Income (Loss) = Revenues - Costs And Expenses + Other Operating Income (Single-step approach) fac:OperatingIncomeLoss fac:Revenues fac:CostsAndExpenses fac:OtherOperatingIncomeExpenses CF1: Net Cash Flow = Net Cash Flows, Operating + Net Cash Flows, Investing + Net Cash Flows, Financing + Exchange Gains (Losses) fac:NetCashFlow fac:NetCashFlowFromOperatingActivities fac:NetCashFlowFromInvestingActivities fac:NetCashFlowFromFinancingActivities fac:ExchangeGainsLosses CF2: Net Cash Flows, Continuing = Net Cash Flows, Operating, Continuing + Net Cash Flows, Investing, Continuing + Net Cash Flows, Financing, Continuing fac:NetCashFlowContinuing fac:NetCashFlowFromOperatingActivitiesContinuing fac:NetCashFlowFromInvestingActivitiesContinuing fac:NetCashFlowFromFinancingActivitiesContinuing CF3: Net Cash Flows, Discontinued = Net Cash Flows, Operating, Discontinued + Net Cash Flows, Investing, Discontinued + Net Cash Flows, Financing, Discontinued fac:NetCashFlowDiscontinued fac:NetCashFlowFromOperatingActivitiesDiscontinued fac:NetCashFlowFromInvestingActivitiesDiscontinued fac:NetCashFlowFromFinancingActivitiesDiscontinued CF4: Net Cash Flows, Operating = Net Cash Flows, Operating, Continuing + Net Cash Flows, Operating, Discontinued fac:NetCashFlowFromOperatingActivities fac:NetCashFlowFromOperatingActivitiesContinuing fac:NetCashFlowFromOperatingActivitiesDiscontinued CF5: Net Cash Flows, Investing = Net Cash Flows, Investing, Continuing + Net Cash Flows, Investing, Discontinued fac:NetCashFlowFromInvestingActivities fac:NetCashFlowFromInvestingActivitiesContinuing fac:NetCashFlowFromInvestingActivitiesDiscontinued CF6: Net Cash Flows, Financing = Net Cash Flows, Financing, Continuing + Net Cash Flows, Financing, Discontinued fac:NetCashFlowFromFinancingActivities fac:NetCashFlowFromFinancingActivitiesContinuing fac:NetCashFlowFromFinancingActivitiesDiscontinued