The following is a set of public company XBRL-based financial filings to the SEC where the reporting entity provides a line item for "Total Revenue" and "Total Expenses". Many of these reporting entities use the concept "us-gaap:Revenues" to report total revenues and/or "us-gaap:CostsAndExpenses" to report the line item total expenses. But both of those concepts seem inappropriate because often the reporting entity includes both operating an nonoperating revenues/expenses within the total. As such:

There are four different approaches filers take to represent this same reporting style (the line item labels may be different, but the essence of the information is the same):

• Use the existing US GAAP XBRL Taxonomy concepts "us-gaap:Revenues" even when the line item includes other nonoperating income and "us-gaap:CostsAndExpenses" to report "Total operating and nonoperating costs and expenses" even though nonoperating items are included.
• Creating an extension concept to report the line item "Total operating and nonoperating revenues" but use the existing concept "us-gaap:CostsAndExpenses" to report total expenses, even if nonoperating items are included in that line item.
• Use the existing US GAAP XBRL Taxonomy concept "us-gaap:Revenues" even though nonoperating revenues or other income are included, but then create an extension concept for "Total operating and nonoperating costs and expenses".
• Create extension concepts for BOTH "Total operating and nonoperating revenues" and "Total operating and nonoperating costs and expenses".

• It seems that a concept which can be used to represent "Operating and nonoperating revenues" should be included in the US GAAP XBRL Taxonomy.
• It seems that a concept which can be used to represent "Operating and nonoperating expenses" should be included in the US GAAP XBRL Taxonomy.
• This query provides an entity comparison of all the entities in the list to the left.

Example 1

Example 2