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XBRL - Operating cash flow balance type

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Demande de démonstration

Good day,

According to the taxonomy, there is no balance type (debit/credit) assigned to Operating Cashflow tagging (NetCashProvidedByUsedInOperatingActivities).  I believe it has to do with the calculation relationship.  However, Finance and Investing activities both have balance type assigned to them.  I am a little puzzled as to why it only applies to operating cash flow, but not the others.  Thank you for your support. 

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  • Mike Davis

    Hello,

    I think I can provide some additional info here. The operating cash flow element has been assigned no balance type to accommodate a technical XBRL limitation. As explained in our article, if operating cash flow was assigned its’ natural debit balance, Net Income will always be subtracted. To accommodate this situation, the operating cash flow element was created without a balance type to allow for proper weight assignment to align with the actual accounting. We do not experience this conflict in the investing and financing sections.

    Hope this helps explain a bit of what you are seeing. Let me know if you have any questions for me, or need anything else. Cheers!

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