GAAP Business Rules AA, Part 1: Financial Highlights FORMULA (Financial Highlights: Capital Additions and Cash Flow from Operating Activities are REQUIRED TO EXIST.) gaap:CashFlowProvidedByUsedInOperatingActivitiesNet gaap:CapitalAdditions BA Part 1: Balance sheet balances (Assets = Liabilities and Equity) gaap:Assets gaap:LiabilitiesAndEquity BA, Part 2: Balance Sheet, Classes of Preferred Stock FORMULA (Number of preferred shares for each class foots to total shares for all classes.) gaap:PreferredStockShares gaap:ClassOfPreferredStockDescriptionAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:ClassOfPreferredStockDescriptionAxis')) http://xasb.org/gaap/role/schedule/ClassesOfPreferredStockSchedule http://xbrl.org/int/dim/arcrole/domain-member child BA, Part 2: Balance Sheet, Classes of Preferred Stock FORMULA (Dollar amount of preferred shares for each class foots to total dollar amount for all classes.) gaap:PreferredStock gaap:ClassOfPreferredStockDescriptionAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:ClassOfPreferredStockDescriptionAxis')) http://xasb.org/gaap/role/schedule/ClassesOfPreferredStockSchedule http://xbrl.org/int/dim/arcrole/domain-member child BA, Part 2: Balance Sheet, Classes of Common Stock FORMULA (Number of common shares for each class foots to total shares for all classes.) gaap:CommonStockShares gaap:ClassOfCommonStockDescriptionAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:ClassOfCommonStockDescriptionAxis')) http://xasb.org/gaap/role/schedule/ClassesOfCommonStockSchedule http://xbrl.org/int/dim/arcrole/domain-member child BA, Part 2: Balance Sheet, Classes of Common Stock FORMULA (Dollar amount of common shares for each class foots to total dollar amount for all classes.) gaap:CommonStock gaap:ClassOfCommonStockDescriptionAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:ClassOfCommonStockDescriptionAxis')) http://xasb.org/gaap/role/schedule/ClassesOfCommonStockSchedule http://xbrl.org/int/dim/arcrole/domain-member child BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.) gaap:RevenuesGross gaap:ReturnsAndAllowances gaap:CostOfSales gaap:OperatingExpenses gaap:OperatingIncome gaap:InterestExpenseIncome gaap:OtherNonoperatingExpensesIncome gaap:IncomeTaxExpenseBenefit gaap:IncomeLossFromDiscontinuedOperationsNet gaap:NetIncomeLoss BC Part 1: Roll forward of Cash and Cash Equivalents per Cash Flow Statement reconciles (Beginning balance + changes = Ending balance) gaap:CashAndCashEquivalentsPerCashFlowStatement gaap:CashFlowNet BF, Part 1: Changes in Equity, Prior Period Adjustments FORMULA (Statement of Changes in Equity: Origionally stated retained earnings plus prior period adjustments equals restated retained earnings.) gaap:RetainedEarningsAccumulatedLosses gaap:RetainedEarningsAccumulatedLossesChangesInAccountingPolicies gaap:RetainedEarningsAccumulatedLossesPriorPeriodErrors BF Part 2: Roll forward of Additional Paid in Capital reconciles (Beginning balance + changes = Ending balance) gaap:AdditionalPaidInCapital gaap:AdditionalPaidInCapitalPeriodIncreaseDecrease BF Part 2: Roll forward of Common stock reconciles (Beginning balance + changes = Ending balance) gaap:CommonStock gaap:CommonStockPeriodIncreaseDecrease BF Part 2: Roll forward of Equity reconciles (Beginning balance + changes = Ending balance) gaap:Equity gaap:EquityPeriodIncreaseDecrease BF Part 2: Roll forward of Preferred stock reconciles (Beginning balance + changes = Ending balance) gaap:PreferredStock gaap:PreferredStockPeriodIncreaseDecrease BF Part 2: Roll forward of Retained earnings reconciles (Beginning balance + changes = Ending balance) gaap:RetainedEarningsAccumulatedLosses gaap:RetainedEarningsAccumulatedLossesPeriodIncreaseDecrease BF Part 3: Roll forward of Preferred stock shares reconciles (Beginning balance + changes = Ending balance) gaap:PreferredStockShares gaap:PreferredStockSharesPeriodIncreaseDecrease BF Part 4: Roll forward of Common stock shares reconciles (Beginning balance + changes = Ending balance) gaap:CommonStockShares gaap:CommonStockSharesPeriodIncreaseDecrease IA, Part 1: Overall Financial Reporting Presentation and Display FORMULA (NOTE 1: Nature of business is required to be reported.) gaap:NatureBusiness JA, Part 1: Accounting Policies FORMULA (NOTE 2: If Cash and Cash Equivalents exists on the Balance Sheet, then Cash and Cash Equivalents Policy must be reported.) gaap:CashAndCashEquivalentsPolicy JA, Part 1: Accounting Policies FORMULA (NOTE 2: If Cash and Cash Equivalents exists on the Balance Sheet, then Cash and Cash Equivalents Policy must be reported.) gaap:ReceivablesPolicy JA, Part 1: Accounting Policies FORMULA (NOTE 2: If Cash and Cash Equivalents exists on the Balance Sheet, then Cash and Cash Equivalents Policy must be reported.) gaap:InventoryPolicy JB, Part 1: Cash and Cash Equivalents, Disclosures FORMULA (NOTE 3: If Cash and Cash Equivalents exists on the Balance Sheet, then Cash and Cash Equivalents Disclosure must be reported.) gaap:CashAndCashEquivalentsDisclosures JC, Part 1: Receivables, Disclosures FORMULA (NOTE 4: If Receivables exists on the Balance Sheet, then Receivables Disclosure must be reported.) gaap:ReceivablesDisclosures JD, Part 1: Inventory, Disclosures FORMULA (NOTE 5: If Inventories exists on the Balance Sheet, then Inventories Disclosure must be reported.) gaap:InventoryDisclosures JE, Part 1: Prepaid Expenses, Disclosures FORMULA (NOTE 6: If Prepaid Expenses exists on the Balance Sheet, then Prepaid Expenses Disclosure must be reported.) gaap:PrepaidExpensesDisclosures KA, Part 1: Property, Plant and Equipment, Disclosures (NOTE 7: If Property, Plant and Equipment exists on the Balance Sheet, then Property, Plant and Equipment Disclosure must be reported.) gaap:PropertyPlantAndEquipmentDisclosures KA Part 1: Roll forward of Land reconciles (NOTE 7: Roll Forward Reconciles for Land: Beginning balance + changes = Ending balance) gaap:Land gaap:LandPeriodIncreaseDecrease KA Part 1: Roll forward of Buildings, Net reconciles (NOTE 7: Roll Forward Reconciles for Buildings: Beginning balance + changes = Ending balance) gaap:BuildingsNet gaap:BuildingsNetPeriodIncreaseDecrease KA Part 1: Roll forward of Furniture and Fixtures, Net reconciles (NOTE 7: Roll Forward Reconciles for Furniture and Fixtures: Beginning balance + changes = Ending balance) gaap:FurnitureAndFixturesNet gaap:FurnitureAndFixturesNetPeriodIncreaseDecrease KA Part 1: Roll forward of Other Property Plant and Equipment, Net reconciles (NOTE 7: Roll Forward Reconciles for other PPE: Beginning balance + changes = Ending balance) gaap:OtherPropertyPlantAndEquipmentNet gaap:OtherPropertyPlantAndEquipmentNetPeriodIncreaseDecrease KA Part 1: Roll forward of Property Plant and Equipment, Net reconciles (NOTE 7: Roll Forward Reconciles for total PPE: Beginning balance + changes = Ending balance) gaap:PropertyPlantAndEquipmentNet gaap:PropertyPlantAndEquipmentNetPeriodIncreaseDecrease KF, Part 3: Property, Plant and Equipment, Leasehold Land and Buildings FORMULA (NOTE 7: Land Area foots on land Disclosure of Leaseholds schedule.) gaap:LeaseholdLandAndBuildingLandArea gaap:LeaseholdLandAndBuildingIdentifierAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:LeaseholdLandAndBuildingIdentifierAxis')) http://xasb.org/gaap/role/schedule/LeaseholdLandAndBuildingsSchedule http://xbrl.org/int/dim/arcrole/domain-member child KF, Part 3: Property, Plant and Equipment, Leasehold Land and Buildings FORMULA (NOTE 7: Amount foots on land Disclosure of Leaseholds schedule.) gaap:LeaseholdLandAndBuildingValueAtCost gaap:LeaseholdLandAndBuildingIdentifierAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:LeaseholdLandAndBuildingIdentifierAxis')) http://xasb.org/gaap/role/schedule/LeaseholdLandAndBuildingsSchedule http://xbrl.org/int/dim/arcrole/domain-member child KG, Part 1: Other Assets, Disclosures FORMULA (NOTE 8: If Other Assets exists on the Balance Sheet, then Other Assets Disclosures MUST be reported.) gaap:OtherAssetsDisclosures LA, Part 1: Payables and Accruals, Disclosures FORMULA (NOTE 9: If Payables and Accruals exists on the Balance Sheet, then Payables and Accruals Disclosures MUST be reported.) gaap:PayablesAndAccrualsDisclosures LB, Part 1: Debt, Disclosures FORMULA (NOTE 10: If Debt exists on the Balance Sheet, then Debt Disclosures MUST be reported.) gaap:DebtDisclosures LB, Part 4: Debt, Instruments FORMULA (NOTE 10: Debt Instruments; Debt instruments schedule ties to Debt Details and to Maturities summary. gaap:LongTermDebt gaap:DebtInstrumentIdentifierAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:DebtInstrumentIdentifierAxis')) http://xasb.org/gaap/role/schedule/DebtInstrumentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child LC, Part 1: Other Liabilities, Disclosures FORMULA (NOTE 11: If Other Liabilities exists on the balance sheet, then Other Liabilities Disclosures MUST be reported.) gaap:OtherLiabilitiesDisclosures MA, Part 1: Equity, Disclosures FORMULA (NOTE 12: If Equity exists on the balance sheet, then Equity Disclosures MUST be reported.) gaap:EquityDisclosures MA, Part 1: Equity, Disclosures FORMULA (NOTE 12: If Preferred Stock exists on the balance sheet, then Preferred Stock Disclosures MUST be reported.) gaap:PreferredStockDisclosures NA, Part 1: Income Taxes, Disclosures FORMULA (NOTE 13: If Income Tax exists on the Income Statement, then Income Tax Disclosures MUST be reported.) gaap:IncomeTaxesDisclosures OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; External Sales.) gaap:ExternalSales frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Intersegmental Sales.) gaap:IntersegmentalSales frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Revenues, Net.) gaap:RevenuesNet frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Segment Result.) gaap:SegmentResult frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Assets, Segmental.) gaap:AssetsSegmental frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Liabilities, Segmental.) gaap:LiabilitiesSegmental frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Depreciation.) gaap:Depreciation frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Amortization.) gaap:Amortization frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Depreciation and Amortization.) gaap:DepreciationAndAmortization frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Capital Additions.) gaap:CapitalAdditions frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Impairment Losses (Reversals) Recognized in Income.) gaap:ImpairmentLossesReversalsRecognizedInIncome frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Average Number of Employees.) gaap:AverageNumberEmployees frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Salary per director foots to total salaries. gaap:DirectorSalary gaap:DirectorNameAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:DirectorNameAxis')) http://xasb.org/gaap/role/schedule/DirectorCompensationSchedule http://xbrl.org/int/dim/arcrole/domain-member child LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Bonuses per director foots to total bonuses. gaap:DirectorBonuses gaap:DirectorNameAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:DirectorNameAxis')) http://xasb.org/gaap/role/schedule/DirectorCompensationSchedule http://xbrl.org/int/dim/arcrole/domain-member child LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Director Fees per director foots to total Director Fees. gaap:DirectorFees gaap:DirectorNameAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:DirectorNameAxis')) http://xasb.org/gaap/role/schedule/DirectorCompensationSchedule http://xbrl.org/int/dim/arcrole/domain-member child LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Total Salaries, Bonuses and Director Fees per director foots to total for all directors. gaap:DirectorSalaryBonusesAndFees gaap:DirectorNameAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:DirectorNameAxis')) http://xasb.org/gaap/role/schedule/DirectorCompensationSchedule http://xbrl.org/int/dim/arcrole/domain-member child LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Options per director foots to total for all directors. gaap:DirectorOptionsGrantedAtFairValue gaap:DirectorNameAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:DirectorNameAxis')) http://xasb.org/gaap/role/schedule/DirectorCompensationSchedule http://xbrl.org/int/dim/arcrole/domain-member child OC, Part 4: Share Ownership Plans FORMULA (NOTE 18, Awards: Roll Forward of Outstanding share awards reconciles) gaap:ShareOwnershipPlanShareOptionsOutstanding gaap:ShareOwnershipPlanShareOptionsOutstandingPeriodIncreaseDecrease PB, Part 2: Reconciliation of Cash, Detail FORMULA (NOTE 3: Reconciliation of Cash; Reconciling items foot to sum of reconciling items.) gaap:ReconcilingItemAmount gaap:ReconcilingItemTypeAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:ReconcilingItemTypeAxis')) http://xasb.org/gaap/role/schedule/ReconciliationOfCashDetailSchedule http://xbrl.org/int/dim/arcrole/domain-member child PC Part 2: Investment portfolio summary ties to total on balance sheet. gaap:InvestmentsAtCost gaap:InvestmentDescriptionAxis company:TreasuryBills3.4712010Member gaap:InvestmentDescriptionAxis company:TreasuryBills3.3712011Member PC Part 3: Sales Analysis foots (Sum of each customer Revenues, Net = total Revenues, Net) gaap:RevenuesNet gaap:CustomerAxis xfi:fact-explicit-dimension-value($VARIABLE_Total_Customer,QName('http://xasb.org/gaap','gaap:CustomerAxis')) http://xasb.org/gaap/role/schedule/SalesAnanysisSchedule http://xbrl.org/int/dim/arcrole/domain-member child