COMID-BSC-CF1-IS3-IEMIB-OILN CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP with 3 Steps, income (loss) from equity method investments BEFORE TAXES, operating income (loss) NOT REPORTED; (Revenues, Operating expenses, Nonoperating income/expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-IS3-IEMIB-OILN_schema.xsd COMID-BSC-CF1-IS3-IEMIB-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-IS4-IEMIB-OILN CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP with 3 Steps, income (loss) from equity method investments BEFORE TAXES, operating income (loss) NOT REPORTED; (Revenues, Costs and expenses, Nonoperating income/expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-IS4-IEMIB-OILN_schema.xsd COMID-BSC-CF1-IS4-IEMIB-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-IS5-IEMIB-OILN CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement MULTI-STEP with 3 Steps, income (loss) from equity method investments BEFORE TAXES, operating income (loss) NOT REPORTED; (Gross Profit, Operating expenses, Nonoperating income/expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-IS5-IEMIB-OILN_schema.xsd COMID-BSC-CF1-IS5-IEMIB-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-IS6-IEMIX-OILN CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) NOT REPORTED, NO TOTALS for total expenses OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-IS6-IEMIX-OILN_schema.xsd COMID-BSC-CF1-IS6-IEMIX-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-IS6-IEMIX-OILN-SCI2 CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) NOT REPORTED, NO TOTALS for total expenses, SCI starts with Net income (loss) attributable to parent OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-IS6-IEMIX-OILN-SCI2_schema.xsd COMID-BSC-CF1-IS6-IEMIX-OILN-SCI2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-IS8-IEMIB-OILN CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement MULTI-STEP with 3 Steps, income (loss) from equity method investments BEFORE TAXES, operating income (loss) NOT REPORTED; (Gross Profit, Combined Operating expenses and Nonoperating income/expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-IS8-IEMIB-OILN_schema.xsd COMID-BSC-CF1-IS8-IEMIB-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-IS8-IEMIB-OILN-SCI2 CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement MULTI-STEP with 3 Steps, income (loss) from equity method investments BEFORE TAXES, operating income (loss) NOT REPORTED; (Gross Profit, Combined Operating expenses and Nonoperating income/expenses), SCI uses Net income (loss) attributable to parent as starting point OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-IS8-IEMIB-OILN-SCI2_schema.xsd COMID-BSC-CF1-IS8-IEMIB-OILN-SCI2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISM-IEMIB-OILY-SPEC6 CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement MULTI-STEP, income (loss) from equity method investments BEFORE TAX, operating income (loss) REPORTED, Special 6 OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISM-IEMIB-OILY-SPEC6_schema.xsd COMID-BSC-CF1-ISM-IEMIB-OILY-SPEC6 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISM-IEMIB-OILY-SPEC6-SCI2 CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement MULTI-STEP, income (loss) from equity method investments BEFORE TAX, operating income (loss) REPORTED, Special 6, SCI uses Net income (loss) attributable to parent as starting point OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISM-IEMIB-OILY-SPEC6-SCI2_schema.xsd COMID-BSC-CF1-ISM-IEMIB-OILY-SPEC6-SCI2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISM-IEMIB-OILY-SPEC8 CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement MULTI-STEP with Other Operating Income (Expenses), income (loss) from equity method investments BEFORE TAX, operating income (loss) REPORTED, Special 8 OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISM-IEMIB-OILY-SPEC8_schema.xsd COMID-BSC-CF1-ISM-IEMIB-OILY-SPEC8 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISM-IEMIB-OILY-SPEC9 CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement PARTIAL, income (loss) from equity method investments BEFORE TAX, operating income (loss) REPORTED, Special 9 OK Stable, Proven safe Best practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISM-IEMIB-OILY-SPEC9_schema.xsd COMID-BSC-CF1-ISM-IEMIB-OILY-SPEC9 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISM-IEMIT-OILY-SPEC6 CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement MULTI-STEP, income (loss) from equity method investments IN TAX, operating income (loss) REPORTED, Special 6 OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISM-IEMIT-OILY-SPEC6_schema.xsd COMID-BSC-CF1-ISM-IEMIT-OILY-SPEC6 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISM-IEMIX-OILY-SPEC7 CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement MULTI-STEP, income (loss) from equity method investments BEFORE TAX, operating income (loss) REPORTED, Special 7 (Filer using us-gaap:IncomeLossFromContinuingOperations incorrectly) OK Stable, Proven safe Seems illegal 3 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISM-IEMIX-OILY-SPEC7_schema.xsd COMID-BSC-CF1-ISM-IEMIX-OILY-SPEC7 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC1 CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 1 OK Stable, Proven safe Seems illegal 3 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC1_schema.xsd COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC1 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC1A CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 1A (with Other Operating Income (Loss) OK Stable, Proven safe Seems illegal 3 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC1A_schema.xsd COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC1A http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC1-SCI2 CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 1, SCI starts with Net income (loss) attributable to parent OK Stable, Proven safe Seems illegal 3 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC1-SCI2_schema.xsd COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC1-SCI2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC2 CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 2 (Costs and expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC2_schema.xsd COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC2A CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 2A (Costs and expenses, with Other Operating Income (Loss)) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC2A_schema.xsd COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC2A http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC2-SCI2 CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 2 (Costs and expenses), SCI starts with Net income (loss) attributable to parent OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC2-SCI2_schema.xsd COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC2-SCI2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC4 CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 4 (Costs and expenses PLUS Other Operating income (expenses)) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC4_schema.xsd COMID-BSC-CF1-ISS-IEMIB-OILY-SPEC4 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISS-IEMIT-OILY-SPEC1 CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments IN TAXES, operating income (loss) REPORTED; SPECIAL 1 (Operating expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISS-IEMIT-OILY-SPEC1_schema.xsd COMID-BSC-CF1-ISS-IEMIT-OILY-SPEC1 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISS-IEMIT-OILY-SPEC2 CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments IN TAXES, operating income (loss) REPORTED; SPECIAL 2 (Costs and expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISS-IEMIT-OILY-SPEC2_schema.xsd COMID-BSC-CF1-ISS-IEMIT-OILY-SPEC2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF1-ISS-IEMIX-OILY CI, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) REPORTED OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF1-ISS-IEMIX-OILY_schema.xsd COMID-BSC-CF1-ISS-IEMIX-OILY http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF2-IS3-IEMIB-OILN CI, balance sheet CLASSIFIED, cash flow statement ALTERNATIVE, income statement SINGLE-STEP with 3 Steps, income (loss) from equity method investments BEFORE TAXES, operating income (loss) NOT REPORTED; (Revenues, Operating expenses, Nonoperating income/expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF2-IS3-IEMIB-OILN_schema.xsd COMID-BSC-CF2-IS3-IEMIB-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF2-IS4-IEMIB-OILN CI, balance sheet CLASSIFIED, cash flow statement ALTERNATE, income statement SINGLE-STEP with 3 Steps, income (loss) from equity method investments BEFORE TAXES, operating income (loss) NOT REPORTED; (Revenues, Costs and expenses, Nonoperating income/expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF2-IS4-IEMIB-OILN_schema.xsd COMID-BSC-CF2-IS4-IEMIB-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF2-IS6-IEMIX-OILN CI, balance sheet CLASSIFIED, cash flow statement ALTERNATIVE, income statement SINGLE-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) NOT REPORTED, NO TOTALS for total expenses OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF2-IS6-IEMIX-OILN_schema.xsd COMID-BSC-CF2-IS6-IEMIX-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF2-ISM-IEMIB-OILY-SPEC6 CI, balance sheet CLASSIFIED, cash flow statement ALTERNATIVE, income statement MULTI-STEP, income (loss) from equity method investments BEFORE TAX, operating income (loss) REPORTED, Special 6 OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF2-ISM-IEMIB-OILY-SPEC6_schema.xsd COMID-BSC-CF2-ISM-IEMIB-OILY-SPEC6 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF2-ISM-IEMIB-OILY-SPEC8 CI, balance sheet CLASSIFIED, cash flow statement ALTERNATIVE, income statement MULTI-STEP with Other Operating Income (Expenses), income (loss) from equity method investments BEFORE TAX, operating income (loss) REPORTED, Special 8 OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF2-ISM-IEMIB-OILY-SPEC8_schema.xsd COMID-BSC-CF2-ISM-IEMIB-OILY-SPEC8 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF2-ISM-IEMIT-OILY-SPEC6 CI, balance sheet CLASSIFIED, cash flow statement ALTERNATIVE, income statement MULTI-STEP, income (loss) from equity method investments IN TAX, operating income (loss) REPORTED, Special 6 OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF2-ISM-IEMIT-OILY-SPEC6_schema.xsd COMID-BSC-CF2-ISM-IEMIT-OILY-SPEC6 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF2-ISM-IEMIX-OILY-SPEC7 CI, balance sheet CLASSIFIED, cash flow statement ALTERNATIVE, income statement MULTI-STEP, income (loss) from equity method investments BEFORE TAX, operating income (loss) REPORTED, Special 7 (Filer using us-gaap:IncomeLossFromContinuingOperations incorrectly) OK Stable, Proven safe Seems illegal 3 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF2-ISM-IEMIX-OILY-SPEC7_schema.xsd COMID-BSC-CF2-ISM-IEMIX-OILY-SPEC7 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF2-ISS-IEMIB-OILY-SPEC1 CI, balance sheet CLASSIFIED, cash flow statement ALTERNATIVE, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 1 OK Stable, Proven safe Seems illegal 3 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF2-ISS-IEMIB-OILY-SPEC1_schema.xsd COMID-BSC-CF2-ISS-IEMIB-OILY-SPEC1 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSC-CF2-ISS-IEMIB-OILY-SPEC2 CI, balance sheet CLASSIFIED, cash flow statement ALTERNATIVE, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 2 (Costs and expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSC-CF2-ISS-IEMIB-OILY-SPEC2_schema.xsd COMID-BSC-CF2-ISS-IEMIB-OILY-SPEC2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSN-CF1-IS6-IEMIX-OILN CI, balance sheet CLASSIFIED with Fixed/Nonfixed breakdown, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) NOT REPORTED, NO TOTALS for total expenses OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSN-CF1-IS6-IEMIX-OILN_schema.xsd COMID-BSN-CF1-IS6-IEMIX-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSN-CF1-ISM-IEMIB-OILY-SPEC6 CI, balance sheet CLASSIFIED with Fixed/Nonfixed breakdown, cash flow statement NORMAL, income statement MULTI-STEP, income (loss) from equity method investments BEFORE TAX, operating income (loss) REPORTED, Special 6 OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSN-CF1-ISM-IEMIB-OILY-SPEC6_schema.xsd COMID-BSN-CF1-ISM-IEMIB-OILY-SPEC6 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSN-CF1-ISS-IEMIB-OILY-SPEC1 CI, balance sheet CLASSIFIED with Fixed/Nonfixed breakdown, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 1 OK Stable, Proven safe Seems illegal 3 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSN-CF1-ISS-IEMIB-OILY-SPEC1_schema.xsd COMID-BSN-CF1-ISS-IEMIB-OILY-SPEC1 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSN-CF1-ISS-IEMIB-OILY-SPEC1-SCI2 CI, balance sheet CLASSIFIED with Fixed/Nonfixed breakdown, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 1, SCI starts with Net income (loss) attributable to parent OK Stable, Proven safe Seems illegal 3 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSN-CF1-ISS-IEMIB-OILY-SPEC1-SCI2_schema.xsd COMID-BSN-CF1-ISS-IEMIB-OILY-SPEC1-SCI2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSN-CF1-ISS-IEMIB-OILY-SPEC2 CI, balance sheet CLASSIFIED with Fixed/Nonfixed breakdown, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 2 (Costs and expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSN-CF1-ISS-IEMIB-OILY-SPEC2_schema.xsd COMID-BSN-CF1-ISS-IEMIB-OILY-SPEC2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSN-CF1-ISS-IEMIB-OILY-SPEC4 CI, balance sheet CLASSIFIED with Fixed/Nonfixed breakdown, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 4 (Costs and expenses PLUS Other Operating income (expenses)) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSN-CF1-ISS-IEMIB-OILY-SPEC4_schema.xsd COMID-BSN-CF1-ISS-IEMIB-OILY-SPEC4 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSN-CF2-ISM-IEMIB-OILY-SPEC6 CI, balance sheet CLASSIFIED with Fixed/Nonfixed breakdown, cash flow statement ALTERNATIVE, income statement MULTI-STEP, income (loss) from equity method investments BEFORE TAX, operating income (loss) REPORTED, Special 6 OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSN-CF2-ISM-IEMIB-OILY-SPEC6_schema.xsd COMID-BSN-CF2-ISM-IEMIB-OILY-SPEC6 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSU-CF1-IS3-IEMIB-OILN CI, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP with 3 Steps, income (loss) from equity method investments BEFORE TAXES, operating income (loss) NOT REPORTED; (Revenues, Operating expenses, Nonoperating income/expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSU-CF1-IS3-IEMIB-OILN_schema.xsd COMID-BSU-CF1-IS3-IEMIB-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSU-CF1-IS3-IEMIT-OILN CI, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP with 3 Steps, income (loss) from equity method investments WITHIN TAXES, operating income (loss) NOT REPORTED; (Revenues, Operating expenses, Nonoperating income/expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSU-CF1-IS3-IEMIT-OILN_schema.xsd COMID-BSU-CF1-IS3-IEMIT-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSU-CF1-IS4-IEMIB-OILN CI, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP with 3 Steps, income (loss) from equity method investments BEFORE TAXES, operating income (loss) NOT REPORTED; (Revenues, Costs and expenses, Nonoperating income/expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSU-CF1-IS4-IEMIB-OILN_schema.xsd COMID-BSU-CF1-IS4-IEMIB-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSU-CF1-IS6-IEMIX-OILN CI, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) NOT REPORTED, NO TOTALS for total expenses OK Stable, Proven safe Questionable practice; CI companies generally have classified balance sheet 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSU-CF1-IS6-IEMIX-OILN_schema.xsd COMID-BSU-CF1-IS6-IEMIX-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSU-CF1-ISM-IEMIB-OILY-SPEC6 CI, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement MULTI-STEP, income (loss) from equity method investments BEFORE TAX, operating income (loss) REPORTED, Special 6 OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSU-CF1-ISM-IEMIB-OILY-SPEC6_schema.xsd COMID-BSU-CF1-ISM-IEMIB-OILY-SPEC6 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSU-CF1-ISM-IEMIT-OILY-SPEC6 CI, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement MULTI-STEP, income (loss) from equity method investments IN TAX, operating income (loss) REPORTED, Special 6 OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSU-CF1-ISM-IEMIT-OILY-SPEC6_schema.xsd COMID-BSU-CF1-ISM-IEMIT-OILY-SPEC6 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSU-CF1-ISS-IEMIB-OILY-SPEC1 CI, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 1 OK Stable, Proven safe Testing 1 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSU-CF1-ISS-IEMIB-OILY-SPEC1_schema.xsd COMID-BSU-CF1-ISS-IEMIB-OILY-SPEC1 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSU-CF1-ISS-IEMIB-OILY-SPEC2 CI, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 2 (Costs and expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSU-CF1-ISS-IEMIB-OILY-SPEC2_schema.xsd COMID-BSU-CF1-ISS-IEMIB-OILY-SPEC2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSU-CF1-ISS-IEMIT-OILY-SPEC2 CI, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments IN TAXES, operating income (loss) REPORTED; SPECIAL 2 (Costs and expenses) OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSU-CF1-ISS-IEMIT-OILY-SPEC2_schema.xsd COMID-BSU-CF1-ISS-IEMIT-OILY-SPEC2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSU-CF2-IS5-IEMIB-OILN CI, balance sheet UNCLASSIFIED, cash flow statement ALTERNATE, income statement MULTI-STEP with 3 Steps, income (loss) from equity method investments BEFORE TAXES, operating income (loss) NOT REPORTED; (Gross Profit, Operating expenses, Nonoperating income/expenses) OK Stable, Proven safe Questionable practice 3 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSU-CF2-IS5-IEMIB-OILN_schema.xsd COMID-BSU-CF2-IS5-IEMIB-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSU-CF2-IS6-IEMIX-OILN CI, balance sheet UNCLASSIFIED, cash flow statement ALTERNATIVE, income statement SINGLE-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) NOT REPORTED, NO TOTALS for total expenses OK Stable, Proven safe Questionable practice; CI companies generally have classified balance sheet 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSU-CF2-IS6-IEMIX-OILN_schema.xsd COMID-BSU-CF2-IS6-IEMIX-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSU-CF2-ISS-IEMIB-OILY-SPEC1 CI, balance sheet UNCLASSIFIED, cash flow statement ALTERNATE, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 1 OK Stable, Proven safe Testing 1 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSU-CF2-ISS-IEMIB-OILY-SPEC1_schema.xsd COMID-BSU-CF2-ISS-IEMIB-OILY-SPEC1 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame COMID-BSU-CF2-ISS-IEMIB-OILY-SPEC1-SCI2 CI, balance sheet UNCLASSIFIED, cash flow statement ALTERNATE, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAXES, operating income (loss) REPORTED; SPECIAL 1, SCI uses Net income (loss) attributable to parent as starting point OK Stable, Proven safe Rare 1 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/COMID-BSU-CF2-ISS-IEMIB-OILY-SPEC1-SCI2_schema.xsd COMID-BSU-CF2-ISS-IEMIB-OILY-SPEC1-SCI2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame INSBX-BSC-CF1-ISS-IEMIX-OILY INSURANCE BASED, balance sheet CLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) REPORTED OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/INSBX-BSC-CF1-ISS-IEMIX-OILY_schema.xsd INSBX-BSC-CF1-ISS-IEMIX-OILY http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame INSBX-BSU-CF1-ISS-IEMIA-OILN INSURANCE BASED, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments AFTER TAX, operating income (loss) NOT REPORTED OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/INSBX-BSU-CF1-ISS-IEMIA-OILN_schema.xsd INSBX-BSU-CF1-ISS-IEMIA-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame INSBX-BSU-CF1-ISS-IEMIB-OILN INSURANCE BASED, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments BEFORE TAX, operating income (loss) NOT REPORTED OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/INSBX-BSU-CF1-ISS-IEMIB-OILN_schema.xsd INSBX-BSU-CF1-ISS-IEMIB-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame INSBX-BSU-CF1-ISS-IEMIN-OILN INSURANCE BASED, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) NOT REPORTED OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/INSBX-BSU-CF1-ISS-IEMIN-OILN_schema.xsd INSBX-BSU-CF1-ISS-IEMIN-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame INSBX-BSU-CF1-ISS-IEMIR-OILN INSURANCE BASED, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments IN REVENUES, operating income (loss) NOT REPORTED OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/INSBX-BSU-CF1-ISS-IEMIR-OILN_schema.xsd INSBX-BSU-CF1-ISS-IEMIR-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame INSBX-BSU-CF1-ISS-IEMIT-OILN INSURANCE BASED, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments IN TAX, operating income (loss) NOT REPORTED OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/INSBX-BSU-CF1-ISS-IEMIT-OILN_schema.xsd INSBX-BSU-CF1-ISS-IEMIT-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame INSBX-BSU-CF1-ISS-IEMIT-OILN-SCI2 INSURANCE BASED, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments IN TAX, operating income (loss) NOT REPORTED, SCI uses Net income (loss) attributable to parent as starting point OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/INSBX-BSU-CF1-ISS-IEMIT-OILN-SCI2_schema.xsd INSBX-BSU-CF1-ISS-IEMIT-OILN-SCI2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame INSBX-BSU-CF1-ISS-IEMIX-OILN INSURANCE BASED, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) NOT REPORTED OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/INSBX-BSU-CF1-ISS-IEMIX-OILN_schema.xsd INSBX-BSU-CF1-ISS-IEMIX-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame INSBX-BSU-CF1-ISS-IEMIX-OILN-SCI2 INSURANCE BASED, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) NOT REPORTED, SCI uses Net income (loss) attributable to parent as starting point OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/INSBX-BSU-CF1-ISS-IEMIX-OILN-SCI2_schema.xsd INSBX-BSU-CF1-ISS-IEMIX-OILN-SCI2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame INSBX-BSU-CF1-ISS-IEMIX-OILY INSURANCE BASED, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) REPORTED OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/INSBX-BSU-CF1-ISS-IEMIX-OILY_schema.xsd INSBX-BSU-CF1-ISS-IEMIX-OILY http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame INTBX-BSU-CF1-ISS-IEMIN-OILN INTEREST BASED, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments IN NONOPERATING, operating income (loss) NOT REPORTED OK Stable, Proven safe Questionable practice; may not be necessary 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/INTBX-BSU-CF1-ISS-IEMIN-OILN_schema.xsd INTBX-BSU-CF1-ISS-IEMIN-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame INTBX-BSU-CF1-ISS-IEMIX-OILN INTEREST BASED, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) NOT REPORTED OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/INTBX-BSU-CF1-ISS-IEMIX-OILN_schema.xsd INTBX-BSU-CF1-ISS-IEMIX-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame INTBX-BSU-CF1-ISS-IEMIX-OILN-SCI2 INTEREST BASED, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement SINGLE-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) NOT REPORTED, SCI uses Net income (loss) attributable to parent as starting point OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/INTBX-BSU-CF1-ISS-IEMIX-OILN-SCI2_schema.xsd INTBX-BSU-CF1-ISS-IEMIX-OILN-SCI2 http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame INTBX-BSU-CF2-ISS-IEMIX-OILN INTEREST BASED, balance sheet UNCLASSIFIED, cash flow statement ALTERNATIVE, income statement SINGLE-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) NOT REPORTED OK Stable, Proven safe Best practice 5 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/INTBX-BSU-CF2-ISS-IEMIX-OILN_schema.xsd INTBX-BSU-CF2-ISS-IEMIX-OILN http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame SECBX-BSU-CF1-ISM-IEMIX-OILN-CITI SECURITIES BASED, balance sheet UNCLASSIFIED, cash flow statement NORMAL, income statement MULTI-STEP, income (loss) from equity method investments NOT REPORTED, operating income (loss) NOT REPORTED, CITI Specific OK Stable, Proven safe Questionable practice 2 http://www.xbrlsite.com/2016/fac/v3/ReportingStyles/SECBX-BSU-CF1-ISM-IEMIX-OILN-CITI_schema.xsd SECBX-BSU-CF1-ISM-IEMIX-OILN-CITI http://www.xbrlsite.com/2015/fro/us-gaap/owl/FinancialReportOntology.xml#ReportFrame