Debug Network Information

3/6/2017 9:56:49 AM

List of Mappings for Network: 201.7-Income Statement, Multi Step, With Operating Income, Special 6 (IncomeStatementSingleStep_Special6)

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:CostOfRevenue class-equivalentClass us-gaap:CostOfRevenue 1
2 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfGoodsAndServicesSold 2
3 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfServices 3
4 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfGoodsSold 4
5 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfGoodsSoldExcludingDepreciationDepletionAndAmortization 5
6 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfGoodsSoldElectric 6
7 fac:CostOfRevenue class-equivalentClass us-gaap:DirectOperatingCosts 7
8 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfGoodsSoldOilAndGas 8
9 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfGoodsSoldElectric 9
10 fac:CostOfRevenue class-equivalentClass us-gaap:FinancialServicesCosts 10
11 fac:CostOfRevenue class-equivalentClass us-gaap:ContractRevenueCost 11
12 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfRealEstateSales 12
13 fac:CostOfRevenue class-equivalentClass us-gaap:RefiningAndMarketingCosts 13
14 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfNaturalGasPurchases 14
15 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfGoldProductsAndServices 15
16 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfRealEstateRevenue 16
17 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfMerchandiseSalesBuyingAndOccupancyCosts 17
18 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfServicesExcludingDepreciationDepletionAndAmortization 18
19 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfServicesOilAndGas 19
20 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfGoodsSoldDirectMaterials 20
21 fac:CostOfRevenue class-equivalentClass us-gaap:ExplorationExpenseMining 21
22 fac:CostOfRevenue class-equivalentClass us-gaap:DirectCostsOfHotels 22
23 fac:CostOfRevenueGoods class-equivalentClass us-gaap:CostOfGoodsSold 1
24 fac:CostOfRevenueServices class-equivalentClass us-gaap:CostOfServices 1
25 fac:CostsAndExpenses class-equivalentClass us-gaap:CostsAndExpenses 1
26 fac:CostsAndExpenses class-equivalentClass us-gaap:BenefitsLossesAndExpenses 2
27 fac:ExtraordinaryItemsOfIncomeExpenseNetOfTax class-equivalentClass us-gaap:ExtraordinaryItemNetOfTax 1
28 fac:GrossProfit class-equivalentClass us-gaap:GrossProfit 1
29 fac:IncomeLossBeforeEquityMethodInvestments class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 1
30 fac:IncomeLossFromContinuingOperationsAfterTax class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest 1
31 fac:IncomeLossFromContinuingOperationsAfterTax class-equivalentClass us-gaap:IncomeLossBeforeExtraordinaryItemsAndCumulativeEffectOfChangeInAccountingPrinciple 2
32 fac:IncomeLossFromContinuingOperationsAfterTax class-equivalentClass us-gaap:IncomeLossFromContinuingOperations 3
33 fac:IncomeLossFromContinuingOperationsBeforeTax class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest 1
34 fac:IncomeLossFromContinuingOperationsBeforeTax class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 2
35 fac:IncomeLossFromDiscontinuedOperationsNetOfTax class-equivalentClass us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax 1
36 fac:IncomeLossFromDiscontinuedOperationsNetOfTax class-equivalentClass us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity 2
37 fac:IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal class-equivalentClass us-gaap:DiscontinuedOperationAmountOfAdjustmentToPriorPeriodGainLossOnDisposalNetOfTax 1
38 fac:IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut class-equivalentClass us-gaap:DiscontinuedOperationIncomeLossFromDiscontinuedOperationDuringPhaseOutPeriodNetOfTax 1
39 fac:IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal class-equivalentClass us-gaap:DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax 1
40 fac:IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal class-equivalentClass us-gaap:DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax 1
41 fac:IncomeLossFromEquityMethodInvestments class-equivalentClass us-gaap:IncomeLossFromEquityMethodInvestments 1
42 fac:IncomeLossFromEquityMethodInvestments class-equivalentClass us-gaap:EquityMethodInvestmentSummarizedFinancialInformationNetIncomeLoss 2
43 fac:IncomeLossFromEquityMethodInvestments class-equivalentClass us-gaap:IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions 3
44 fac:IncomeTaxExpenseBenefit class-equivalentClass us-gaap:IncomeTaxExpenseBenefit 1
45 fac:IncomeTaxExpenseBenefit class-equivalentClass us-gaap:IncomeTaxExpenseBenefitContinuingOperations 2
46 fac:IncomeTaxExpenseBenefit class-equivalentClass us-gaap:FederalHomeLoanBankAssessments 3
47 fac:IncomeTaxExpenseBenefit class-equivalentClass us-gaap:FederalIncomeTaxExpenseBenefitContinuingOperations 4
48 fac:IncomeTaxExpenseBenefitCurrent class-equivalentClass us-gaap:CurrentIncomeTaxExpenseBenefit 1
49 fac:IncomeTaxExpenseBenefitDeferred class-equivalentClass us-gaap:DeferredIncomeTaxExpenseBenefit 1
50 fac:InterestAndDebtExpense class-equivalentClass us-gaap:InterestAndDebtExpense 1
51 fac:InterestAndDividendIncomeOperating class-equivalentClass us-gaap:InterestAndDividendIncomeOperating 1
52 fac:InterestExpenseOperating class-equivalentClass us-gaap:InterestExpense 1
53 fac:InterestExpenseOperating class-equivalentClass us-gaap:InterestExpenseBorrowings 2
54 fac:NetIncomeLoss class-equivalentClass us-gaap:ProfitLoss 1
55 fac:NetIncomeLoss class-equivalentClass us-gaap:IncomeLossIncludingPortionAttributableToNoncontrollingInterest 2
56 fac:NetIncomeLossAttributableToNoncontrollingInterest class-equivalentClass us-gaap:NetIncomeLossAttributableToNoncontrollingInterest 1
57 fac:NetIncomeLossAttributableToNoncontrollingInterest class-equivalentClass us-gaap:IncomeLossAttributableToNoncontrollingInterest 2
58 fac:NetIncomeLossAttributableToNoncontrollingInterest class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity 3
59 fac:NetIncomeLossAttributableToNonredeemableNoncontrollingInterest class-equivalentClass us-gaap:NetIncomeLossAttributableToNonredeemableNoncontrollingInterest 1
60 fac:NetIncomeLossAttributableToParent class-equivalentClass us-gaap:NetIncomeLoss 1
61 fac:NetIncomeLossAttributableToParent class-equivalentClass us-gaap:IncomeLossAttributableToParent 2
62 fac:NetIncomeLossAttributableToRedeemableNoncontrollingInterest class-equivalentClass us-gaap:NetIncomeLossAttributableToRedeemableNoncontrollingInterest 1
63 fac:NetIncomeLossAvailableToCommonStockholdersBasic class-equivalentClass us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic 1
64 fac:NonoperatingIncomeLoss class-equivalentClass us-gaap:NonoperatingIncomeExpense 1
65 fac:OperatingExpenses class-equivalentClass us-gaap:OperatingExpenses 1
66 fac:OperatingExpenses class-equivalentClass us-gaap:OperatingExpenses 2
67 fac:OperatingExpenses class-equivalentClass us-gaap:UtilitiesOperatingExpense 3
68 fac:OperatingIncomeLoss class-equivalentClass us-gaap:OperatingIncomeLoss 1
69 fac:OperatingIncomeLoss class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsBeforeInterestExpenseInterestIncomeIncomeTaxesExtraordinaryItemsNoncontrollingInterestsNet 2
70 fac:PreferredStockDividendsAndOtherAdjustments class-equivalentClass us-gaap:PreferredStockDividendsAndOtherAdjustments 1
71 fac:Revenues class-equivalentClass us-gaap:Revenues 1
72 fac:Revenues class-equivalentClass us-gaap:SalesRevenueNet 2
73 fac:Revenues class-equivalentClass us-gaap:SalesRevenueServicesNet 3
74 fac:Revenues class-equivalentClass us-gaap:SalesRevenueGoodsNet 4
75 fac:Revenues class-equivalentClass us-gaap:RevenuesNetOfInterestExpense 5
76 fac:Revenues class-equivalentClass us-gaap:RealEstateRevenueNet 7
77 fac:Revenues class-equivalentClass us-gaap:InterestAndDividendIncomeOperating 8
78 fac:Revenues class-equivalentClass us-gaap:RevenueMineralSales 9
79 fac:Revenues class-equivalentClass us-gaap:OilAndGasRevenue 10
80 fac:Revenues class-equivalentClass us-gaap:FinancialServicesRevenue 11
81 fac:Revenues class-equivalentClass us-gaap:RegulatedAndUnregulatedOperatingRevenue 12
82 fac:Revenues class-equivalentClass us-gaap:ShippingAndHandlingRevenue 13
83 fac:Revenues class-equivalentClass us-gaap:SalesRevenueFromEnergyCommoditiesAndServices 14
84 fac:Revenues class-equivalentClass us-gaap:UtilityRevenue 15
85 fac:Revenues class-equivalentClass us-gaap:PhaseInPlanAmountOfCapitalizedCostsRecovered 16
86 fac:Revenues class-equivalentClass us-gaap:SecondaryProcessingRevenue 17
87 fac:Revenues class-equivalentClass us-gaap:RevenueSteamProductsAndServices 18
88 fac:Revenues class-equivalentClass us-gaap:RevenueFromLeasedAndOwnedHotels 19
89 fac:Revenues class-equivalentClass us-gaap:FranchisorRevenue 20
90 fac:Revenues class-equivalentClass us-gaap:SubscriptionRevenue 21
91 fac:Revenues class-equivalentClass us-gaap:AdvertisingRevenue 22
92 fac:Revenues class-equivalentClass us-gaap:AdmissionsRevenue 23
93 fac:Revenues class-equivalentClass us-gaap:RevenueFromEnrollmentAndRegistrationFeesExcludingHospitalityEnterprises 24
94 fac:Revenues class-equivalentClass us-gaap:MembershipDuesRevenueOnGoing 25
95 fac:Revenues class-equivalentClass us-gaap:LicensesRevenue 26
96 fac:Revenues class-equivalentClass us-gaap:RoyaltyRevenue 27
97 fac:Revenues class-equivalentClass us-gaap:SalesOfOilAndGasProspects 28
98 fac:Revenues class-equivalentClass us-gaap:ClearingFeesRevenue 29
99 fac:Revenues class-equivalentClass us-gaap:ContractsRevenue 30
100 fac:Revenues class-equivalentClass us-gaap:RevenueFromGrants 31
101 fac:Revenues class-equivalentClass us-gaap:RevenueOtherManufacturedProducts 32
102 fac:Revenues class-equivalentClass us-gaap:ConstructionMaterialsRevenue 33
103 fac:Revenues class-equivalentClass us-gaap:TimberRevenue 34
104 fac:Revenues class-equivalentClass us-gaap:RecyclingRevenue 35
105 fac:Revenues class-equivalentClass us-gaap:PassengerRevenue 36
106 fac:Revenues class-equivalentClass us-gaap:SaleOfTrustAssetsToPayExpenses 37
107 fac:Revenues class-equivalentClass us-gaap:VehicleTollRevenue 39
108 fac:Revenues class-equivalentClass us-gaap:CargoAndFreightRevenue 40
109 fac:Revenues class-equivalentClass us-gaap:NetInvestmentIncome 41
110 fac:Revenues class-equivalentClass us-gaap:RevenuesExcludingInterestAndDividends 42
111 fac:Revenues class-equivalentClass us-gaap:InvestmentBankingRevenue 43
112 fac:Revenues class-equivalentClass us-gaap:UnderwritingIncomeLoss 44
113 fac:Revenues class-equivalentClass us-gaap:MarketDataRevenue 45
114 fac:Revenues class-equivalentClass us-gaap:ElectricUtilityRevenue 46
115 fac:Revenues class-equivalentClass us-gaap:ReimbursementRevenue 47
116 fac:Revenues class-equivalentClass us-gaap:LicenseAndServicesRevenue 48
117 fac:Revenues class-equivalentClass us-gaap:OilAndGasSalesRevenue 49
118 fac:Revenues class-equivalentClass us-gaap:RefiningAndMarketingRevenue 50
119 fac:Revenues class-equivalentClass us-gaap:GasDomesticRegulatedRevenue 51
120 fac:Revenues class-equivalentClass us-gaap:GoldProductsAndServicesRevenue 52
121 fac:Revenues class-equivalentClass us-gaap:NaturalGasProductionRevenue 53
122 fac:Revenues class-equivalentClass us-gaap:InvestmentAdvisoryManagementAndAdministrativeFees 56
123 fac:Revenues class-equivalentClass us-gaap:AssetManagementFees1 57
124 fac:Revenues class-equivalentClass us-gaap:RevenueOilAndGasServices 58
125 fac:Revenues class-equivalentClass us-gaap:ElectricalGenerationRevenue 59
126 fac:Revenues class-equivalentClass us-gaap:FoodAndBeverageRevenue 60
127 fac:Revenues class-equivalentClass us-gaap:RevenueFromPurchasedOilAndGas 61
128 fac:Revenues class-equivalentClass us-gaap:TechnologyServicesRevenue 62
129 fac:Revenues class-equivalentClass us-gaap:HomeBuildingRevenue 64
130 fac:Revenues class-equivalentClass us-gaap:RetailRevenue 65
131 fac:Revenues class-equivalentClass us-gaap:ElectricalTransmissionAndDistributionRevenue 66
132 fac:Revenues class-equivalentClass us-gaap:SalesRevenueEnergyServices 67
133 fac:Revenues class-equivalentClass us-gaap:ElectricDomesticRegulatedRevenue 69
134 fac:Revenues class-equivalentClass us-gaap:OperatingLeasesIncomeStatementLeaseRevenue 70
135 fac:Revenues class-equivalentClass us-gaap:InterestAndFeeIncomeLoansConsumerInstallmentAutomobilesMarineAndOtherVehicles 71
136 fac:Revenues class-equivalentClass us-gaap:FeesAndCommissions 72
137 fac:Revenues class-equivalentClass us-gaap:LandSales 73
138 fac:Revenues class-equivalentClass us-gaap:GasGatheringTransportationMarketingAndProcessingRevenue 74
139 fac:Revenues class-equivalentClass us-gaap:RevenueFromRelatedParties 75
140 fac:Revenues class-equivalentClass us-gaap:HealthCareOrganizationRevenue 81
141 fac:Revenues class-equivalentClass us-gaap:HealthCareOrganizationRevenueNetOfPatientServiceRevenueProvisions 82
142 fac:Revenues class-equivalentClass us-gaap:HealthCareOrganizationPatientServiceRevenueLessProvisionForBadDebts 83
143 fac:Revenues class-equivalentClass us-gaap:HealthCareOrganizationPatientServiceRevenue 84
144 fac:Revenues class-equivalentClass us-gaap:OtherSalesRevenueNet 91
145 fac:Revenues class-equivalentClass us-gaap:InterestIncomeExpenseNet 92
146 fac:Revenues class-equivalentClass us-gaap:CoalProductsAndServicesRevenue 93
147 fac:Revenues class-equivalentClass us-gaap:SalesOfRealEstate 94

List of Impute Rules for Network: 201.7-Income Statement, Multi Step, With Operating Income, Special 6

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

List of Consistency Rules for Network: 201.7-Income Statement, Multi Step, With Operating Income, Special 6

Line Rule Code Rule Description
1 IS01 $GrossProfit = ($Revenues - $CostOfRevenue) IS1
2 IS02 $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses) IS2
3 IS04 $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) IS4
4 IS05 $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) IS5
5 IS06 $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax + $ExtraordinaryItemsOfIncomeExpenseNetOfTax) IS6