Disclosure informationIncome Statement, by Legal Entity [Roll Up]

The following resource provides information about the disclosure Income Statement, by Legal Entity [Roll Up] which has the name IncomeStatement which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Income Statement, by Legal Entity [Roll Up]
Name:	IncomeStatement
Parent Topic:	IncomeStatement
Documentation:	Economic entity income statement. (Alternatively, could combine income statement and statement of comprehensive income.)
Commentary:	Missing [Text Block]
SEC Level:	Statement
Information model:	[Roll Up]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	IncomeStatement
US GAAP XBRL Taxonomy Text Block:	NO TEXT BLOCK
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/statement/StatementOfIncome \| Machine-readable \| Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure

Item	Description	Reference
1	FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(27)	http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
2	FASB: Topic:480 Subtopic:10 Section:S99 Paragraph:1	http://asc.fasb.org/extlink&oid=65877616&loc=d3e177068-122764

Examples

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

Example of Disclosure: Machine-readable

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

Entity Name and Text Block or Detailed Disclosure
1 800 FLOWERS COM INC Detail \| 1st Financial Services CORP Detail \| 1ST SOURCE CORP Detail \| A. H. Belo CORP Detail \| ABIOMED INC Detail \| Acacia Diversified Holdings, Inc. Detail \| ACCELLENT INC Detail \| ACCELR8 TECHNOLOGY CORP Detail \| ACCELRYS, INC. Detail \| ACCENTIA BIOPHARMACEUTICALS INC Detail \| ACCREDITED BUSINESS CONSOLIDATORS CORP. Detail \| ACORN ENERGY, INC. Detail \| ACTIVE POWER INC Detail \| ACTUATE CORP Detail \| ACURA PHARMACEUTICALS, INC Detail \| ADA-ES INC Detail \| ADAMS RESOURCES & ENERGY, INC. Detail \| Addus HomeCare Corp Detail \| ADDVANTAGE TECHNOLOGIES GROUP INC Detail \| Advance America, Cash Advance Centers, Inc. Detail \| ADVANCED ENERGY INDUSTRIES INC Detail \| ADVANCED ENVIRONMENTAL RECYCLING TECHNOLOGIES INC Detail \| ADVANCED MEDICAL ISOTOPE Corp Detail \| COCA COLA CO Detail \| INTEL CORP Detail \| INTERNATIONAL BUSINESS MACHINES CORP Detail \| TOTAL SYSTEM SERVICES INC Detail \| XEROX CORP Detail \|

Entity Name and Text Block or Detailed Disclosure

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

Prototype of Disclosure (Representation structure): Machine Readable

Line	Label	Object Class (Data type)	Period Type	Balance	Report Element Name
1	Statement [Table]	Table			us-gaap:StatementTable
2	Scenario [Axis]	Axis			us-gaap:StatementScenarioAxis
3	Scenario, Unspecified [Domain]	Member			us-gaap:ScenarioUnspecifiedDomain
4	Statement	LineItems			us-gaap:StatementLineItems
5	NET OPERATING REVENUES	Concept (Monetary)	For Period	Credit	us-gaap:SalesRevenueGoodsNet
6	Cost of goods sold	Concept (Monetary)	For Period	Debit	us-gaap:CostOfGoodsSold
7	GROSS PROFIT	Concept (Monetary)	For Period	Credit	us-gaap:GrossProfit
8	Selling, general and administrative expenses	Concept (Monetary)	For Period	Debit	us-gaap:SellingGeneralAndAdministrativeExpense
9	Other operating charges	Concept (Monetary)	For Period	Debit	ko:UnusualOrInfrequentItemOperating
10	OPERATING INCOME	Concept (Monetary)	For Period	Credit	us-gaap:OperatingIncomeLoss
11	Interest income	Concept (Monetary)	For Period	Credit	us-gaap:InvestmentIncomeInterest
12	Interest expense	Concept (Monetary)	For Period	Debit	us-gaap:InterestExpense
13	Equity income (loss) - net	Concept (Monetary)	For Period	Credit	us-gaap:IncomeLossFromEquityMethodInvestments
14	Other income (loss) - net	Concept (Monetary)	For Period	Credit	us-gaap:OtherNonoperatingIncomeExpense
15	INCOME BEFORE INCOME TAXES	Concept (Monetary)	For Period	Credit	us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
16	Income taxes	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxExpenseBenefit
17	CONSOLIDATED NET INCOME	Concept (Monetary)	For Period	Credit	us-gaap:ProfitLoss
18	Less: Net income attributable to noncontrolling interests	Concept (Monetary)	For Period	Debit	us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
19	NET INCOME ATTRIBUTABLE TO SHAREOWNERS OF THE COCA-COLA COMPANY	Concept (Monetary)	For Period	Credit	us-gaap:NetIncomeLoss
20	BASIC NET INCOME PER SHARE (in dollars per share)	Concept (Share)	For Period		us-gaap:EarningsPerShareBasic
21	DILUTED NET INCOME PER SHARE (in dollars per share)	Concept (Share)	For Period		us-gaap:EarningsPerShareDiluted
22	AVERAGE SHARES OUTSTANDING (in shares)	Concept (Shares)	For Period		us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
23	Effect of dilutive securities (in shares)	Concept (Shares)	For Period		us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment
24	AVERAGE SHARES OUTSTANDING ASSUMING DILUTION (in shares)	Concept (Shares)	For Period		us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Business Rules

The following is a summary of the mechanical business rules for this disclosure. The mechanical business rules tie the facts of this disclosure together and also can be used to query for this disclosure:

Business Rules for Disclosure: Machine-Readable

From	Arcrole (predicate)	To
disclosures:IncomeStatement	rules-arcroles:disclosure-isSECType	fro:StatementType
disclosures:IncomeStatement	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
us-gaap:NetIncomeLoss	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic
us-gaap:ProfitLoss	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:NetIncomeLoss
disclosures:IncomeStatement	rules-arcroles:disclosure-requiresConcept	us-gaap:ProfitLoss

Disclosure Checklist

The following is a list of the accounting related business rules for this disclosure. (Note that this is a work in progress)

Manual Disclosure Checklist Items

Item	Level	Disclosure Checklist Item Label	Commentary	Related

Taxonomy

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

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Last updated: 5/4/2016 4:09:59 PM