Before Tax Items

Rule function

This rule evaluates whether the following elements are not represented as after tax items:

• IncomeLossIncludingPortionAttributableToNoncontrollingInterest
• IncomeLossAttributableToParent
• IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItems
  NoncontrollingInterest

The rule checks that the preceding elements do not participate in a calculation that have an income tax element as a descendant. If any of the preceding elements have any of the following elements as a descendant then a seperate error should result:

1. IncomeTaxExpenseBenefit
2. CurrentIncomeTaxExpenseBenefit
3. CurrentForeignTaxExpenseBenefit
4. CurrentFederalStateAndLocalTaxExpenseBenefit
5. CurrentFederalTaxExpenseBenefit
6. CurrentStateAndLocalTaxExpenseBenefit
7. DeferredIncomeTaxExpenseBenefit
8. DeferredForeignIncomeTaxExpenseBenefit
9. DeferredFederalStateAndLocalTaxExpenseBenefit
10. DeferredFederalIncomeTaxExpenseBenefit
11. DeferredStateAndLocalIncomeTaxExpenseBenefit
12. OtherTaxExpenseBenefit

The rule checks if any of the tax items are included as part of the calculation of the income loss items listed above. The rule will only flag one error if any of the tax items are present. It will not flag an error for every occurrence of one of the tax items in the instance document. The processor should report the first element found on the list above.  In addition the rule will not fire if the calculation exists but the value of the tax item is zero.

Basis for rule

The Taxonomy defines these items as pre tax items, used for partnerships and not taxable entities.

Problem solved by the rule

In many cases companies have used the elements :

• IncomeLossIncludingPortionAttributableToNoncontrollingInterest
• IncomeLossAttributableToParent
• IncomeLossIncludingPortionAttributableToNoncontrollingInterest

These elements are before tax, however many companies have used them to represent after tax items. This rule identifies whether these elements have been used inappropriately to represent after tax concepts.

Example rule message

IncomeTaxExpenseBenefit should not be included in the calculation of IncomeLossIncludingPortionAttributableToNoncontrollingInterest in the group http://www.cpg.com/role/StatementsOfConsolidatedOperations. IncomeLossIncludingPortionAttributableToNoncontrollingInterest is before the deduction of tax. Excluding the tax expense from the amount is inconsistent with the meaning of the element because this element represents a before tax item and should not be used to represent an after tax item. If IncomeLossIncludingPortionAttributableToNoncontrollingInterest represents the amount after tax then use NetIncomeLoss instead.

Rule version: 5.0.0

For Developers

The Global Rule Logic document contains general guidelines for implementation of rules.

The rule message template contains text and parametric reference to arguments of the rule operation, using the syntax ${parameter} to indicate that insertion of a parameter’s value is to occur.

Message template

{childElement.name} should not be included in the calculation of {element.name} in the group {network.uri}. {element.name}  is before the deduction of tax. Excluding the tax expense from the amount is inconsistent with the meaning of the element  because this element represents a before tax item and should not be used to represent an after tax item. If {element.name}  represents  the amount after tax then use NetIncomeLoss instead.

Rule version: ${ruleVersion}

Rule element ID index

The rule element id is used to identify unique elements or combinations of elements tested in the rule.