'Created by Charles Hoffman, CPA 6/28/2018 6:35:14 PM
'Reporting Style Code: UTILX-BSR-CF1-XXX-XXXXX-XXXX
  
'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 001-General Information (http://www.xbrlsite.com/2014/Protototype/fac/GeneralInformation)
'General information
'Reviewed 2015-11-13



'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 105-Balance Sheet, Capitalization, Public Utility (http://www.xbrlsite.com/2014/Protototype/fac/BalanceSheetCapitalization)
'Balance sheet (Includes Capitalization), Public Utilities
'Reviewed 2015-11-13


    'Determine which statements are used
    IsClassifiedBalanceSheet = CurrentAssets
    
    'IS-Impute-00: (Added, 2016-03-06)
    If RedeemableNoncontrollingInterest = 0 Then
        RedeemableNoncontrollingInterest = RedeemableNoncontrollingInterestCommon + RedeemableNoncontrollingInterestPreferred + RedeemableNoncontrollingInterestOther
    End If

    'IS-Impute-00: (Added, 2016-03-06)
    If TemporaryEquity = 0 Then
        TemporaryEquity = TemporaryEquityAttributableToParent + RedeemableNoncontrollingInterest
    End If

    'BS-Impute-XX: 
    If OtherNoncurrentAssetsOfRegulatedEntity = 0 and CurrentAssets <> 0 and PublicUtilitiesPropertyPlantAndEquipmentNet <> 0 Then
        OtherNoncurrentAssetsOfRegulatedEntity = Assets - (CurrentAssets + PublicUtilitiesPropertyPlantAndEquipmentNet)
    End If
    
    'BS-Impute-XX: 
    If OtherNoncurrentLiabilitiesOfRegulatedEntity = 0 and CurrentLiabilities <> 0 and Capitalization <> 0 Then
        OtherNoncurrentLiabilitiesOfRegulatedEntity = LiabilitiesAndEquity - (CurrentLiabilities + CommitmentsAndContingencies + TemporaryEquity + Capitalization)
    End If
    


    
    'VERIFICATION RULES: Balance Sheet relations

    BS1 = 0
    BS2 = Assets - LiabilitiesAndEquity
    BS3 = Assets - (CurrentAssets + PublicUtilitiesPropertyPlantAndEquipmentNet + OtherNoncurrentAssetsOfRegulatedEntity)
    BS4 = 0
    BS5 = LiabilitiesAndEquity - (CurrentLiabilities + OtherNoncurrentLiabilitiesOfRegulatedEntity + CommitmentsAndContingencies + TemporaryEquity + Capitalization)



'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 211-Net Income (Loss) Breakdown (http://www.xbrlsite.com/2014/Protototype/fac/NetIncomeLossBreakdown)
'Empty
'Reviewed 2015-11-13


'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 212-Net Income (Loss) Available to Common Breakdown (http://www.xbrlsite.com/2014/Protototype/fac/NetIncomeLossAvailableToCommonBreakdown)
'Empty
'Reviewed 2015-11-13


'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 301-Statement of Comprehensive Income (http://www.xbrlsite.com/2014/Protototype/fac/StatementOfComprehensiveIncome)
'Statement of comprehensive income
'Reviewed 2015-11-13


    'IS-Impute-201: 
    If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 Then
        ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss
    End If

    'IS-Impute-202: 
    If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest <> 0 and ComprehensiveIncomeLoss <> 0 Then
        ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToNoncontrollingInterest
    End If



    'IS-Impute-203: 
    If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest <> 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then
        ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent + ComprehensiveIncomeLossAttributableToNoncontrollingInterest
    End If

    'IS-Impute-204: 
    If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then
        ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent
    End If

    'IS-Impute-205: 
    If ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 and ComprehensiveIncomeLossAttributableToParent <> 0 Then
        ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToParent
    End If



    'IS-Impute-206: 
    If ComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and OtherComprehensiveIncomeLoss = 0 Then
        ComprehensiveIncomeLoss = NetIncomeLoss
    End If
            
    'IS-Impute-207: 
    If OtherComprehensiveIncomeLoss = 0 and ComprehensiveIncomeLoss <> 0 Then
        OtherComprehensiveIncomeLoss = ComprehensiveIncomeLoss - NetIncomeLoss
    End If

    'IS-Impute-208: 
    If ComprehensiveIncomeLossAttributableToParent = 0 and ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLoss <> 0 Then
        ComprehensiveIncomeLossAttributableToParent = ComprehensiveIncomeLoss
    End If

    'IS-Impute-209:
    If ComprehensiveIncomeLossAttributableToNoncontrollingInterest = 0 and ComprehensiveIncomeLossAttributableToParent <> 0 and ComprehensiveIncomeLoss <> 0 Then
        ComprehensiveIncomeLossAttributableToNoncontrollingInterest = ComprehensiveIncomeLoss - ComprehensiveIncomeLossAttributableToParent
    End If

'VERIFICATION RULES: Statement of comprehensive income

    IS9 = ComprehensiveIncomeLoss - (ComprehensiveIncomeLossAttributableToParent + ComprehensiveIncomeLossAttributableToNoncontrollingInterest)
    IS10 = ComprehensiveIncomeLoss - (NetIncomeLoss + OtherComprehensiveIncomeLoss)
    



'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 311-Comprehensive Income (Loss) Breakdown (http://www.xbrlsite.com/2014/Protototype/fac/ComprehensiveIncomeBreakdown)
'Empty
'Reviewed 2015-11-13


'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 401-Cash Flow Statement (http://www.xbrlsite.com/2014/Protototype/fac/CashFlowStatement)
'Cash flow statement (exchange gains included in net cash flow)
'Reviewed 2015-11-13

'Refactored version

    'CF-Impute-101: Added 2015-11-12 If total discontinued is reported but detail is not, assume total is operating
    If NetCashFlowFromOperatingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and NetCashFlowDiscontinued <> 0 Then
        NetCashFlowFromOperatingActivitiesDiscontinued = NetCashFlowDiscontinued
    End If


    'CF-Impute-102:
    If NetCashFlowFromOperatingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivities <> 0 Then
        NetCashFlowFromOperatingActivitiesContinuing = NetCashFlowFromOperatingActivities - NetCashFlowFromOperatingActivitiesDiscontinued
    End If

    'CF-Impute-103:
    If  NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromInvestingActivities <> 0 Then
        NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowFromInvestingActivities - NetCashFlowFromInvestingActivitiesDiscontinued
    End If

    'CF-Impute-104:
    If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromFinancingActivities <> 0 Then
        NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowFromFinancingActivities - NetCashFlowFromFinancingActivitiesDiscontinued
    End If


    'CF-Impute-105:
    If NetCashFlowFromOperatingActivities = 0 Then
        NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromOperatingActivitiesDiscontinued
    End If

    'CF-Impute-106:
    If NetCashFlowFromInvestingActivities = 0 Then
        NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromInvestingActivitiesDiscontinued
    End If

    'CF-Impute-107:
    If NetCashFlowFromFinancingActivities = 0 Then
        NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing + NetCashFlowFromFinancingActivitiesDiscontinued
    End If



    'CF-Impute-108:
    If NetCashFlowDiscontinued = 0 Then
        NetCashFlowDiscontinued = NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued
    End If


    'CF-Impute-109:
    'CF-Impute-NEW during refactoring:
    If NetCashFlowContinuing = 0 and NetCashFlow <> 0 Then
        NetCashFlowContinuing = NetCashFlow - NetCashFlowDiscontinued - ExchangeGainsLosses
    End If
    

    'CF-Impute-110:
    'CF-Impute-NEW2 during refactoring:
    If NetCashFlow = 0 and NetCashFlowContinuing <> 0 Then
        NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued  + ExchangeGainsLosses
    End If
    


    'CF-Impute-111: Added 2015-11-05
    If NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromFinancingActivitiesContinuing <> 0 and (NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) <> 0) Then
        NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing)
    End If

    'CF-Impute-112: Added 2015-11-05
    If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromInvestingActivitiesContinuing <> 0 and (NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) <> 0) Then
        NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing)
    End If


    'CF-Impute-113: Added 2015-11-05
    If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromFinancingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then
        NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses)
    End If

    'CF-Impute-114: Added 2015-11-05
    If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then
        NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + ExchangeGainsLosses)
    End If




    'CF-Impute-115:
    If NetCashFlowContinuing = 0 Then
        NetCashFlowContinuing = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing
    End If
    
    


    
    'CF-Impute-116:
    If NetCashFlowFromOperatingActivities = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 Then
        NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing
    End If

    'CF-Impute-117:
    If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromInvestingActivitiesContinuing <> 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 Then
        NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing
    End If

    'CF-Impute-118:
    If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromFinancingActivitiesContinuing <> 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 Then
        NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing
    End If




   'CF-Impute-119: Added 2016-12-12
    If NetCashFlowFromInvestingActivitiesContinuing = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivities <> 0 Then
        NetCashFlowFromInvestingActivitiesContinuing = NetCashFlowFromInvestingActivities
    End If

   'CF-Impute-120: Added 2016-12-12
    If NetCashFlowFromFinancingActivitiesContinuing = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivities <> 0 Then
        NetCashFlowFromFinancingActivitiesContinuing = NetCashFlowFromFinancingActivities
    End If



    'CF-Impute-121: Added 2015-11-05
    If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued = 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 and NetCashFlowFromInvestingActivitiesDiscontinued = 0 and NetCashFlowFromFinancingActivitiesDiscontinued = 0 and ExchangeGainsLosses = 0 Then
        NetCashFlow = NetCashFlowContinuing
    End If



    'CF-Impute-122:
    If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then
        NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses
    End If


    'CF-Impute-123: 
    If NetCashFlow = 0 and NetCashFlowContinuing <> 0 and NetCashFlowDiscontinued <> 0 Then
        NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses
    End If







'VERIFICATION RULES: Cash flow statement

    CF1 = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses)
    
    'CF2 = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing)
    CF2 = NetCashFlow - (NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses)

    CF3 = NetCashFlowDiscontinued - (NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued)
    CF4 = NetCashFlowFromOperatingActivities - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromOperatingActivitiesDiscontinued)
    CF5 = NetCashFlowFromInvestingActivities - (NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromInvestingActivitiesDiscontinued)
    CF6 = NetCashFlowFromFinancingActivities - (NetCashFlowFromFinancingActivitiesContinuing + NetCashFlowFromFinancingActivitiesDiscontinued)
    
    


'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 411.1-Net Cash Flow Breakdown (http://www.xbrlsite.com/2014/Protototype/fac/NetCashFlowBreakdown)
'Empty
'Reviewed 2015-11-13


'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 420.1-Continuing and Discontinued Net Cash Flow Breakdown (http://www.xbrlsite.com/2014/Protototype/fac/ContinuingDiscontuedBreakdown)
'Empty
'Reviewed 2015-11-13


'XXXXXXXXXXXXXXXXXXXXXXXX NETWORK: 601.2-Validation Results (No IS11) (http://www.xbrlsite.com/2014/Protototype/fac/ValidationResults2)
'Empty
'Reviewed 2015-11-13


'END OF FILE