Calculation Consistency Checks
Run date/time: 6/5/2011 7:33:03 AM
105100 - Statement - Statement of Operations http://www.abc.com/role/StatementOfOperations
D-2010
U-Monetary
Line Concept Balance Decimals Weight Reported Effective Message
1 Revenues Credit -3 1 10000000 10,000,000  
2 Cost of Revenue Debit -3 -1 1000000 1,000,000  
3    Gross Profit   -3   9000000 9,000,000     OK    
 
1 Operating Costs and Expenses Debit -3 1 1000000 1,000,000  
2 Selling, General and Administrative Expense Debit -3 1 1000000 1,000,000  
3 Provision for Doubtful Accounts Debit -3 1 1000000 1,000,000  
4 Gain (Loss) on Disposition of Assets Credit -3 -1 1000000 1,000,000  
5 Other General Expense Debit -3 1 1000000 1,000,000  
6    Operating Expenses   -3   3000000 3,000,000     OK    
 
1 Gross Profit Credit -3 1 9000000 9,000,000  
2 Operating Expenses Debit -3 -1 3000000 3,000,000  
3 Other Operating Income Credit -3 1 1000000 1,000,000  
4    Operating Income (Loss)   -3   7000000 7,000,000     OK    
 
1 Operating Income (Loss) Credit -3 1 7000000 7,000,000  
2 Nonoperating Income (Expense) Credit -3 1 1000000 1,000,000  
3 Interest and Debt Expense Debit -3 -1 1000000 1,000,000  
4    Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest   -3   7000000 7,000,000     OK    
 
1 Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest Credit -3 1 7000000 7,000,000  
2    Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest   -3   7000000 7,000,000     OK    
 
1 Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest Credit -3 1 7000000 7,000,000  
2 Income (Loss) from Equity Method Investments Credit -3 1 1000000 1,000,000  
3 Income Tax Expense (Benefit) Debit -3 -1 1000000 1,000,000  
4 Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest Credit -3 1 1000000 1,000,000  
5    Income (Loss) from Operations before Extraordinary Items   -3   8000000 8,000,000     OK    
 
1 Extraordinary Item, Gain (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest Credit -3 1 1000000 1,000,000  
2 Income (Loss) from Operations before Extraordinary Items Credit -3 1 8000000 8,000,000  
3    Income (Loss) before Cumulative Effect of Change in Accounting Principle (Deprecated 2011-01-31)   -3   9000000 9,000,000     OK    
 
1 Cumulative Effect of Change in Accounting Principle Presented on Income Statement, Net of Tax, Including Portion Attributable to Noncontrolling Interest (Deprecated 2011-01-31) Credit -3 1 1000000 1,000,000  
2 Income (Loss) before Cumulative Effect of Change in Accounting Principle (Deprecated 2011-01-31) Credit -3 1 9000000 9,000,000  
3    Net Income (Loss), Including Portion Attributable to Noncontrolling Interest   -3   10000000 10,000,000     OK    
 
D-2009
U-Monetary
Line Concept Balance Decimals Weight Reported Effective Message
1 Revenues Credit -3 1 10000000 10,000,000  
2 Cost of Revenue Debit -3 -1 1000000 1,000,000  
3    Gross Profit   -3   9000000 9,000,000     OK    
 
1 Operating Costs and Expenses Debit -3 1 1000000 1,000,000  
2 Selling, General and Administrative Expense Debit -3 1 1000000 1,000,000  
3 Provision for Doubtful Accounts Debit -3 1 1000000 1,000,000  
4 Gain (Loss) on Disposition of Assets Credit -3 -1 1000000 1,000,000  
5 Other General Expense Debit -3 1 1000000 1,000,000  
6    Operating Expenses   -3   3000000 3,000,000     OK    
 
1 Gross Profit Credit -3 1 9000000 9,000,000  
2 Operating Expenses Debit -3 -1 3000000 3,000,000  
3 Other Operating Income Credit -3 1 1000000 1,000,000  
4    Operating Income (Loss)   -3   7000000 7,000,000     OK    
 
1 Operating Income (Loss) Credit -3 1 7000000 7,000,000  
2 Nonoperating Income (Expense) Credit -3 1 1000000 1,000,000  
3 Interest and Debt Expense Debit -3 -1 1000000 1,000,000  
4    Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest   -3   7000000 7,000,000     OK    
 
1 Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest Credit -3 1 7000000 7,000,000  
2    Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest   -3   7000000 7,000,000     OK    
 
1 Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest Credit -3 1 7000000 7,000,000  
2 Income (Loss) from Equity Method Investments Credit -3 1 1000000 1,000,000  
3 Income Tax Expense (Benefit) Debit -3 -1 1000000 1,000,000  
4 Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest Credit -3 1 1000000 1,000,000  
5    Income (Loss) from Operations before Extraordinary Items   -3   8000000 8,000,000     OK    
 
1 Extraordinary Item, Gain (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest Credit -3 1 1000000 1,000,000  
2 Income (Loss) from Operations before Extraordinary Items Credit -3 1 8000000 8,000,000  
3    Income (Loss) before Cumulative Effect of Change in Accounting Principle (Deprecated 2011-01-31)   -3   9000000 9,000,000     OK    
 
1 Cumulative Effect of Change in Accounting Principle Presented on Income Statement, Net of Tax, Including Portion Attributable to Noncontrolling Interest (Deprecated 2011-01-31) Credit -3 1 1000000 1,000,000  
2 Income (Loss) before Cumulative Effect of Change in Accounting Principle (Deprecated 2011-01-31) Credit -3 1 9000000 9,000,000  
3    Net Income (Loss), Including Portion Attributable to Noncontrolling Interest   -3   10000000 10,000,000     OK    
 
D-2010-Seg-A
U-Monetary
Line Concept Balance Decimals Weight Reported Effective Message
1 Selling, General and Administrative Expense Debit -3 1 250000 250,000  
2    Operating Expenses   -3   1000000 1,000,000 Inconsistency
 
1 Operating Expenses Debit -3 -1 1000000 1,000,000  
2    Operating Income (Loss)   -3   4000000 4,000,000 Inconsistency
 
D-2010-Seg-B
U-Monetary
Line Concept Balance Decimals Weight Reported Effective Message
1 Selling, General and Administrative Expense Debit -3 1 250000 250,000  
2    Operating Expenses   -3   1000000 1,000,000 Inconsistency
 
1 Operating Expenses Debit -3 -1 1000000 1,000,000  
2    Operating Income (Loss)   -3   1000000 1,000,000 Inconsistency
 
D-2010-Seg-C
U-Monetary
Line Concept Balance Decimals Weight Reported Effective Message
1 Selling, General and Administrative Expense Debit -3 1 250000 250,000  
2    Operating Expenses   -3   500000 500,000 Inconsistency
 
1 Operating Expenses Debit -3 -1 500000 500,000  
2    Operating Income (Loss)   -3   1000000 1,000,000 Inconsistency
 
D-2010-Seg-D
U-Monetary
Line Concept Balance Decimals Weight Reported Effective Message
1 Selling, General and Administrative Expense Debit -3 1 250000 250,000  
2    Operating Expenses   -3   500000 500,000 Inconsistency
 
1 Operating Expenses Debit -3 -1 500000 500,000  
2    Operating Income (Loss)   -3   1000000 1,000,000 Inconsistency
 
D-2009-Seg-A
U-Monetary
Line Concept Balance Decimals Weight Reported Effective Message
1 Selling, General and Administrative Expense Debit -3 1 250000 250,000  
2    Operating Expenses   -3   1000000 1,000,000 Inconsistency
 
1 Operating Expenses Debit -3 -1 1000000 1,000,000  
2    Operating Income (Loss)   -3   4000000 4,000,000 Inconsistency
 
D-2009-Seg-B
U-Monetary
Line Concept Balance Decimals Weight Reported Effective Message
1 Selling, General and Administrative Expense Debit -3 1 250000 250,000  
2    Operating Expenses   -3   1000000 1,000,000 Inconsistency
 
1 Operating Expenses Debit -3 -1 1000000 1,000,000  
2    Operating Income (Loss)   -3   1000000 1,000,000 Inconsistency
 
D-2009-Seg-C
U-Monetary
Line Concept Balance Decimals Weight Reported Effective Message
1 Selling, General and Administrative Expense Debit -3 1 250000 250,000  
2    Operating Expenses   -3   500000 500,000 Inconsistency
 
1 Operating Expenses Debit -3 -1 500000 500,000  
2    Operating Income (Loss)   -3   1000000 1,000,000 Inconsistency
 
D-2009-Seg-D
U-Monetary
Line Concept Balance Decimals Weight Reported Effective Message
1 Selling, General and Administrative Expense Debit -3 1 250000 250,000  
2    Operating Expenses   -3   500000 500,000 Inconsistency
 
1 Operating Expenses Debit -3 -1 500000 500,000  
2    Operating Income (Loss)   -3   1000000 1,000,000 Inconsistency