Debug Network Information

3/6/2017 9:56:49 AM

List of Mappings for Network: 203.1-Income Statement, Three Step (Revenues, Operating expenses, Nonoperating income/expenses) (IncomeStatement3Step)

Map from Fundamental Accounting Concepts to US GAAP XBRL Taxonomy Concepts

Line From Fundamental Accounting Concept Type of Relation (Arcrole) To US GAAP XBRL Taxonomy Concept Try Order
1 fac:ExtraordinaryItemsOfIncomeExpenseNetOfTax class-equivalentClass us-gaap:ExtraordinaryItemNetOfTax 1
2 fac:IncomeLossBeforeEquityMethodInvestments class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 1
3 fac:IncomeLossFromContinuingOperationsAfterTax class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest 1
4 fac:IncomeLossFromContinuingOperationsAfterTax class-equivalentClass us-gaap:IncomeLossBeforeExtraordinaryItemsAndCumulativeEffectOfChangeInAccountingPrinciple 2
5 fac:IncomeLossFromContinuingOperationsAfterTax class-equivalentClass us-gaap:IncomeLossFromContinuingOperations 3
6 fac:IncomeLossFromContinuingOperationsBeforeTax class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest 1
7 fac:IncomeLossFromContinuingOperationsBeforeTax class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 2
8 fac:IncomeLossFromDiscontinuedOperationsNetOfTax class-equivalentClass us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax 1
9 fac:IncomeLossFromDiscontinuedOperationsNetOfTax class-equivalentClass us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity 2
10 fac:IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal class-equivalentClass us-gaap:DiscontinuedOperationAmountOfAdjustmentToPriorPeriodGainLossOnDisposalNetOfTax 1
11 fac:IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut class-equivalentClass us-gaap:DiscontinuedOperationIncomeLossFromDiscontinuedOperationDuringPhaseOutPeriodNetOfTax 1
12 fac:IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal class-equivalentClass us-gaap:DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax 1
13 fac:IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal class-equivalentClass us-gaap:DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax 1
14 fac:IncomeLossFromEquityMethodInvestments class-equivalentClass us-gaap:IncomeLossFromEquityMethodInvestments 1
15 fac:IncomeLossFromEquityMethodInvestments class-equivalentClass us-gaap:EquityMethodInvestmentSummarizedFinancialInformationNetIncomeLoss 2
16 fac:IncomeLossFromEquityMethodInvestments class-equivalentClass us-gaap:IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions 3
17 fac:IncomeTaxExpenseBenefit class-equivalentClass us-gaap:IncomeTaxExpenseBenefit 1
18 fac:IncomeTaxExpenseBenefit class-equivalentClass us-gaap:IncomeTaxExpenseBenefitContinuingOperations 2
19 fac:IncomeTaxExpenseBenefit class-equivalentClass us-gaap:FederalHomeLoanBankAssessments 3
20 fac:IncomeTaxExpenseBenefit class-equivalentClass us-gaap:FederalIncomeTaxExpenseBenefitContinuingOperations 4
21 fac:IncomeTaxExpenseBenefitCurrent class-equivalentClass us-gaap:CurrentIncomeTaxExpenseBenefit 1
22 fac:IncomeTaxExpenseBenefitDeferred class-equivalentClass us-gaap:DeferredIncomeTaxExpenseBenefit 1
23 fac:NetIncomeLoss class-equivalentClass us-gaap:ProfitLoss 1
24 fac:NetIncomeLoss class-equivalentClass us-gaap:IncomeLossIncludingPortionAttributableToNoncontrollingInterest 2
25 fac:NetIncomeLossAttributableToNoncontrollingInterest class-equivalentClass us-gaap:NetIncomeLossAttributableToNoncontrollingInterest 1
26 fac:NetIncomeLossAttributableToNoncontrollingInterest class-equivalentClass us-gaap:IncomeLossAttributableToNoncontrollingInterest 2
27 fac:NetIncomeLossAttributableToNoncontrollingInterest class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity 3
28 fac:NetIncomeLossAttributableToNonredeemableNoncontrollingInterest class-equivalentClass us-gaap:NetIncomeLossAttributableToNonredeemableNoncontrollingInterest 1
29 fac:NetIncomeLossAttributableToParent class-equivalentClass us-gaap:NetIncomeLoss 1
30 fac:NetIncomeLossAttributableToParent class-equivalentClass us-gaap:IncomeLossAttributableToParent 2
31 fac:NetIncomeLossAttributableToRedeemableNoncontrollingInterest class-equivalentClass us-gaap:NetIncomeLossAttributableToRedeemableNoncontrollingInterest 1
32 fac:NetIncomeLossAvailableToCommonStockholdersBasic class-equivalentClass us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic 1
33 fac:NonoperatingIncomeLoss class-equivalentClass us-gaap:NonoperatingIncomeExpense 1
34 fac:OperatingExpenses class-equivalentClass us-gaap:OperatingExpenses 1
35 fac:OperatingExpenses class-equivalentClass us-gaap:OperatingExpenses 2
36 fac:OperatingExpenses class-equivalentClass us-gaap:UtilitiesOperatingExpense 3
37 fac:OperatingIncomeLoss class-equivalentClass us-gaap:OperatingIncomeLoss 1
38 fac:OperatingIncomeLoss class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsBeforeInterestExpenseInterestIncomeIncomeTaxesExtraordinaryItemsNoncontrollingInterestsNet 2
39 fac:PreferredStockDividendsAndOtherAdjustments class-equivalentClass us-gaap:PreferredStockDividendsAndOtherAdjustments 1
40 fac:Revenues class-equivalentClass us-gaap:Revenues 1
41 fac:Revenues class-equivalentClass us-gaap:SalesRevenueNet 2
42 fac:Revenues class-equivalentClass us-gaap:SalesRevenueServicesNet 3
43 fac:Revenues class-equivalentClass us-gaap:SalesRevenueGoodsNet 4
44 fac:Revenues class-equivalentClass us-gaap:RevenuesNetOfInterestExpense 5
45 fac:Revenues class-equivalentClass us-gaap:RealEstateRevenueNet 7
46 fac:Revenues class-equivalentClass us-gaap:InterestAndDividendIncomeOperating 8
47 fac:Revenues class-equivalentClass us-gaap:RevenueMineralSales 9
48 fac:Revenues class-equivalentClass us-gaap:OilAndGasRevenue 10
49 fac:Revenues class-equivalentClass us-gaap:FinancialServicesRevenue 11
50 fac:Revenues class-equivalentClass us-gaap:RegulatedAndUnregulatedOperatingRevenue 12
51 fac:Revenues class-equivalentClass us-gaap:ShippingAndHandlingRevenue 13
52 fac:Revenues class-equivalentClass us-gaap:SalesRevenueFromEnergyCommoditiesAndServices 14
53 fac:Revenues class-equivalentClass us-gaap:UtilityRevenue 15
54 fac:Revenues class-equivalentClass us-gaap:PhaseInPlanAmountOfCapitalizedCostsRecovered 16
55 fac:Revenues class-equivalentClass us-gaap:SecondaryProcessingRevenue 17
56 fac:Revenues class-equivalentClass us-gaap:RevenueSteamProductsAndServices 18
57 fac:Revenues class-equivalentClass us-gaap:RevenueFromLeasedAndOwnedHotels 19
58 fac:Revenues class-equivalentClass us-gaap:FranchisorRevenue 20
59 fac:Revenues class-equivalentClass us-gaap:SubscriptionRevenue 21
60 fac:Revenues class-equivalentClass us-gaap:AdvertisingRevenue 22
61 fac:Revenues class-equivalentClass us-gaap:AdmissionsRevenue 23
62 fac:Revenues class-equivalentClass us-gaap:RevenueFromEnrollmentAndRegistrationFeesExcludingHospitalityEnterprises 24
63 fac:Revenues class-equivalentClass us-gaap:MembershipDuesRevenueOnGoing 25
64 fac:Revenues class-equivalentClass us-gaap:LicensesRevenue 26
65 fac:Revenues class-equivalentClass us-gaap:RoyaltyRevenue 27
66 fac:Revenues class-equivalentClass us-gaap:SalesOfOilAndGasProspects 28
67 fac:Revenues class-equivalentClass us-gaap:ClearingFeesRevenue 29
68 fac:Revenues class-equivalentClass us-gaap:ContractsRevenue 30
69 fac:Revenues class-equivalentClass us-gaap:RevenueFromGrants 31
70 fac:Revenues class-equivalentClass us-gaap:RevenueOtherManufacturedProducts 32
71 fac:Revenues class-equivalentClass us-gaap:ConstructionMaterialsRevenue 33
72 fac:Revenues class-equivalentClass us-gaap:TimberRevenue 34
73 fac:Revenues class-equivalentClass us-gaap:RecyclingRevenue 35
74 fac:Revenues class-equivalentClass us-gaap:PassengerRevenue 36
75 fac:Revenues class-equivalentClass us-gaap:SaleOfTrustAssetsToPayExpenses 37
76 fac:Revenues class-equivalentClass us-gaap:VehicleTollRevenue 39
77 fac:Revenues class-equivalentClass us-gaap:CargoAndFreightRevenue 40
78 fac:Revenues class-equivalentClass us-gaap:NetInvestmentIncome 41
79 fac:Revenues class-equivalentClass us-gaap:RevenuesExcludingInterestAndDividends 42
80 fac:Revenues class-equivalentClass us-gaap:InvestmentBankingRevenue 43
81 fac:Revenues class-equivalentClass us-gaap:UnderwritingIncomeLoss 44
82 fac:Revenues class-equivalentClass us-gaap:MarketDataRevenue 45
83 fac:Revenues class-equivalentClass us-gaap:ElectricUtilityRevenue 46
84 fac:Revenues class-equivalentClass us-gaap:ReimbursementRevenue 47
85 fac:Revenues class-equivalentClass us-gaap:LicenseAndServicesRevenue 48
86 fac:Revenues class-equivalentClass us-gaap:OilAndGasSalesRevenue 49
87 fac:Revenues class-equivalentClass us-gaap:RefiningAndMarketingRevenue 50
88 fac:Revenues class-equivalentClass us-gaap:GasDomesticRegulatedRevenue 51
89 fac:Revenues class-equivalentClass us-gaap:GoldProductsAndServicesRevenue 52
90 fac:Revenues class-equivalentClass us-gaap:NaturalGasProductionRevenue 53
91 fac:Revenues class-equivalentClass us-gaap:InvestmentAdvisoryManagementAndAdministrativeFees 56
92 fac:Revenues class-equivalentClass us-gaap:AssetManagementFees1 57
93 fac:Revenues class-equivalentClass us-gaap:RevenueOilAndGasServices 58
94 fac:Revenues class-equivalentClass us-gaap:ElectricalGenerationRevenue 59
95 fac:Revenues class-equivalentClass us-gaap:FoodAndBeverageRevenue 60
96 fac:Revenues class-equivalentClass us-gaap:RevenueFromPurchasedOilAndGas 61
97 fac:Revenues class-equivalentClass us-gaap:TechnologyServicesRevenue 62
98 fac:Revenues class-equivalentClass us-gaap:HomeBuildingRevenue 64
99 fac:Revenues class-equivalentClass us-gaap:RetailRevenue 65
100 fac:Revenues class-equivalentClass us-gaap:ElectricalTransmissionAndDistributionRevenue 66
101 fac:Revenues class-equivalentClass us-gaap:SalesRevenueEnergyServices 67
102 fac:Revenues class-equivalentClass us-gaap:ElectricDomesticRegulatedRevenue 69
103 fac:Revenues class-equivalentClass us-gaap:OperatingLeasesIncomeStatementLeaseRevenue 70
104 fac:Revenues class-equivalentClass us-gaap:InterestAndFeeIncomeLoansConsumerInstallmentAutomobilesMarineAndOtherVehicles 71
105 fac:Revenues class-equivalentClass us-gaap:FeesAndCommissions 72
106 fac:Revenues class-equivalentClass us-gaap:LandSales 73
107 fac:Revenues class-equivalentClass us-gaap:GasGatheringTransportationMarketingAndProcessingRevenue 74
108 fac:Revenues class-equivalentClass us-gaap:RevenueFromRelatedParties 75
109 fac:Revenues class-equivalentClass us-gaap:HealthCareOrganizationRevenue 81
110 fac:Revenues class-equivalentClass us-gaap:HealthCareOrganizationRevenueNetOfPatientServiceRevenueProvisions 82
111 fac:Revenues class-equivalentClass us-gaap:HealthCareOrganizationPatientServiceRevenueLessProvisionForBadDebts 83
112 fac:Revenues class-equivalentClass us-gaap:HealthCareOrganizationPatientServiceRevenue 84
113 fac:Revenues class-equivalentClass us-gaap:OtherSalesRevenueNet 91
114 fac:Revenues class-equivalentClass us-gaap:InterestIncomeExpenseNet 92
115 fac:Revenues class-equivalentClass us-gaap:CoalProductsAndServicesRevenue 93

List of Impute Rules for Network: 203.1-Income Statement, Three Step (Revenues, Operating expenses, Nonoperating income/expenses)

Line Rule Code Rule Description
1 IS-Impute-77 if ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = 0) then ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = $PreferredStockDividendsAndOtherAdjustments + $UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic) else ($ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic = $ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic)
2 IS-Impute-88 if ($IncomeLossFromDiscontinuedOperationsNetOfTax = 0) then ($IncomeLossFromDiscontinuedOperationsNetOfTax = $IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut + $IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal + $IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal + $IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal) else ($IncomeLossFromDiscontinuedOperationsNetOfTax = $IncomeLossFromDiscontinuedOperationsNetOfTax)
3 IS-Impute-89 if ($NetIncomeLossAttributableToNoncontrollingInterest = 0) then ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNonredeemableNoncontrollingInterest + $NetIncomeLossAttributableToRedeemableNoncontrollingInterest) else ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNoncontrollingInterest)
4 IS-Impute-01 if ($IncomeTaxExpenseBenefit = 0 and (not($IncomeTaxExpenseBenefitCurrent = 0) or not($IncomeTaxExpenseBenefitDeferred = 0))) then ($IncomeTaxExpenseBenefit = $IncomeTaxExpenseBenefitCurrent + $IncomeTaxExpenseBenefitDeferred) else ($IncomeTaxExpenseBenefit = $IncomeTaxExpenseBenefit)
5 IS-Impute-04 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) Same as 54
6 IS-Impute-06 if ($NetIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromDiscontinuedOperationsNetOfTax = 0)) then ($NetIncomeLoss = $IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax + $ExtraordinaryItemsOfIncomeExpenseNetOfTax) else ($NetIncomeLoss = $NetIncomeLoss) Same as 54
7 IS-Impute-09 if ($NetIncomeLoss = 0 and not($NetIncomeLossAttributableToParent = 0) and not($NetIncomeLossAttributableToNoncontrollingInterest = 0)) then ($NetIncomeLoss = $NetIncomeLossAttributableToParent + $NetIncomeLossAttributableToNoncontrollingInterest) else ($NetIncomeLoss = $NetIncomeLoss)
8 IS-Impute-02 if ($NetIncomeLossAttributableToParent = 0 and not($NetIncomeLossAvailableToCommonStockholdersBasic = 0) and $PreferredStockDividendsAndOtherAdjustments = 0) then ($NetIncomeLossAttributableToParent = $NetIncomeLossAvailableToCommonStockholdersBasic) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent)
9 IS-Impute-10 if ($NetIncomeLossAttributableToParent = 0 and not($NetIncomeLossAttributableToNoncontrollingInterest = 0) and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss - $NetIncomeLossAttributableToNoncontrollingInterest) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent)
10 IS-Impute-03 if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and $PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic)
11 IS-Impute-11 if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and not($PreferredStockDividendsAndOtherAdjustments = 0) and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent - $PreferredStockDividendsAndOtherAdjustments) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic)
12 IS-Impute-05 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0) and $IncomeLossFromDiscontinuedOperationsNetOfTax = 0 and $ExtraordinaryItemsOfIncomeExpenseNetOfTax = 0) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)
13 IS-Impute-12 if ($NetIncomeLossAttributableToParent = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0)) then ($NetIncomeLossAttributableToParent = $NetIncomeLoss) else ($NetIncomeLossAttributableToParent = $NetIncomeLossAttributableToParent)
14 IS-Impute-13 if ($PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0) and not( $NetIncomeLossAvailableToCommonStockholdersBasic = 0)) then ($PreferredStockDividendsAndOtherAdjustments = $NetIncomeLossAttributableToParent - $NetIncomeLossAvailableToCommonStockholdersBasic) else ($PreferredStockDividendsAndOtherAdjustments = $PreferredStockDividendsAndOtherAdjustments)
15 IS-Impute-07 if ($NetIncomeLoss = 0 and $NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLoss = $NetIncomeLossAttributableToParent) else ($NetIncomeLoss = $NetIncomeLoss)
16 IS-Impute-08 if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and $IncomeTaxExpenseBenefit = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax)
17 IS-Impute-14 if ($NetIncomeLossAvailableToCommonStockholdersBasic = 0 and $PreferredStockDividendsAndOtherAdjustments = 0 and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAttributableToParent) else ($NetIncomeLossAvailableToCommonStockholdersBasic = $NetIncomeLossAvailableToCommonStockholdersBasic)
18 IS-Impute-15 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss - $IncomeLossFromDiscontinuedOperationsNetOfTax - $ExtraordinaryItemsOfIncomeExpenseNetOfTax) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)
19 IS-Impute-16 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)
20 IS-Impute-18 if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax)
21 IS-Impute-64 if ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and not($Revenues =0) and not($OperatingExpenses =0)) then ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $IncomeLossFromContinuingOperationsBeforeTax - $Revenues + $OperatingExpenses) else ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) Unique
22 IS-Impute-20 if ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments)
23 IS-Impute-24 if ($NetIncomeLossAttributableToNoncontrollingInterest = 0 and not($NetIncomeLoss = 0) and not($NetIncomeLossAttributableToParent = 0)) then ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLoss - $NetIncomeLossAttributableToParent) else ($NetIncomeLossAttributableToNoncontrollingInterest = $NetIncomeLossAttributableToNoncontrollingInterest)
24 IS-Impute-63 if ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = 0 and not($NonoperatingIncomeLoss =0)) then ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomeLoss) else ($NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments = $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) Unique

List of Consistency Rules for Network: 203.1-Income Statement, Three Step (Revenues, Operating expenses, Nonoperating income/expenses)

Line Rule Code Rule Description
1 IS54 $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $OperatingExpenses + $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) IS2 (IS3)
2 IS05 $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) IS5
3 IS06 $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax + $ExtraordinaryItemsOfIncomeExpenseNetOfTax) IS6