Business Rules Summary

Assertions Summary

Defined Executed Pass Fail
Existence assertions 0 0 0 0
Value assertions 20 28 28 0
Consistency assertions 0 0 0 0
Total all assertions 20 28 28 0

Formulae Summary

Defined Executed Facts created
Formulae 0 0 0

Calculations Summary

Defined Executed Pass Inconsistent
Calculations 8 21 21 0

Reporting Entity Specific Rules Summary

Defined Executed Pass Inconsistent
Reporting Entity Specific Rules 5 37 37 0

Total Validations Summary

Severity Signal Count
ERROR   0
WARNING   0
REVIEW   0
INCONSISTENCY 0
BEST PRACTICE   0
INFORMATION   0
XBRL Cloud: Business Report
Component: (Network and Table)
Network
01-Balance Sheet
(http://accounting.auditchain.finance/report/role/BalanceSheet)
Table Balance Sheet [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $Equity = ($EquityAttributableToControllingInterests + $EquityAttributableToNoncontrollingInterests)
(Arithmetic_BS04)
Pass $Equity = ($EquityAttributableToControllingInterests + $EquityAttributableToNoncontrollingInterests)
2 $Equity = ($EquityAttributableToControllingInterests + $EquityAttributableToNoncontrollingInterests)
(Arithmetic_BS04)
Pass $Equity = ($EquityAttributableToControllingInterests + $EquityAttributableToNoncontrollingInterests)
3 $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
(Arithmetic_BS03)
Pass $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
4 $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
(Arithmetic_BS03)
Pass $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
5 $Assets = ($CurrentAssets + $NoncurrentAssets)
(Arithmetic_BS02)
Pass $Assets = ($CurrentAssets + $NoncurrentAssets)
6 $Assets = ($CurrentAssets + $NoncurrentAssets)
(Arithmetic_BS02)
Pass $Assets = ($CurrentAssets + $NoncurrentAssets)
7 $Assets = ($Liabilities + $Equity)
(Arithmetic_BS01)
Pass $Assets = ($Liabilities + $Equity)
8 $Assets = ($Liabilities + $Equity)
(Arithmetic_BS01)
Pass $Assets = ($Liabilities + $Equity)

XBRL Calculations

Network
01-Balance Sheet
(http://accounting.auditchain.finance/report/role/BalanceSheet)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Assets [Roll Up]
Current Assets 500  + 500  500  DR INF
Noncurrent Assets 3,000  + 3,000  3,000  DR INF
Assets 3,500  3,500  3,500  DR INF OK
 
Network
01-Balance Sheet
(http://accounting.auditchain.finance/report/role/BalanceSheet)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Assets [Roll Up]
Current Assets 0  + 0  0  DR INF
Noncurrent Assets 0  + 0  0  DR INF
Assets 0  0  0  DR INF OK
 
Network
01-Balance Sheet
(http://accounting.auditchain.finance/report/role/BalanceSheet)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Liabilities and Equity [Roll Up]
Liabilities [Roll Up]
Current Liabilities 0  + 0  0  CR INF
Noncurrent Liabilities 0  + 0  0  CR INF
Liabilities 0  + 0  0  CR INF OK
 
Equity [Roll Up]
Equity Attributable To Controlling Interests 3,000  + 3,000  3,000  CR INF
Equity Attributable to Noncontrolling Interests 500  + 500  500  CR INF
Equity 3,500  + 3,500  3,500  CR INF OK
 
Liabilities and Equity 3,500  3,500  3,500  CR INF OK
 
Network
01-Balance Sheet
(http://accounting.auditchain.finance/report/role/BalanceSheet)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Liabilities and Equity [Roll Up]
Liabilities [Roll Up]
Current Liabilities 0  + 0  0  CR INF
Noncurrent Liabilities 0  + 0  0  CR INF
Liabilities 0  + 0  0  CR INF OK
 
Equity [Roll Up]
Equity Attributable To Controlling Interests 0  + 0  0  CR INF
Equity Attributable to Noncontrolling Interests 0  + 0  0  CR INF
Equity 0  + 0  0  CR INF OK
 
Liabilities and Equity 0  0  0  CR INF OK
 
Component: (Network and Table)
Network
02-Net Assets
(http://accounting.auditchain.finance/report/role/NetAssets)
Table Net Assets [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $NetAssets = ($Assets - $Liabilities)
(Arithmetic_NA01)
Pass $NetAssets = ($Assets - $Liabilities)
2 $NetAssets = ($Assets - $Liabilities)
(Arithmetic_NA01)
Pass $NetAssets = ($Assets - $Liabilities)

XBRL Calculations

Network
02-Net Assets
(http://accounting.auditchain.finance/report/role/NetAssets)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Net Assets [Roll Up]
Assets 3,500  + 3,500  3,500  DR INF
Liabilities 0  - 0  0  CR INF
Net Assets 3,500  3,500  3,500  DR INF OK
 
Network
02-Net Assets
(http://accounting.auditchain.finance/report/role/NetAssets)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Net Assets [Roll Up]
Assets 0  + 0  0  DR INF
Liabilities 0  - 0  0  CR INF
Net Assets 0  0  0  DR INF OK
 
Component: (Network and Table)
Network
03-Income Statement
(http://accounting.auditchain.finance/report/role/ComprehensiveIncome)
Table Comprehensive Income Statement [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $NetIncome = ($Revenues - $Expenses + $Gains - $Losses)
(Arithmetic_IS01)
Pass $NetIncome = ($Revenues - $Expenses + $Gains - $Losses)
2 $NetIncome = ($Revenues - $Expenses + $Gains - $Losses)
(Arithmetic_IS01)
Pass $NetIncome = ($Revenues - $Expenses + $Gains - $Losses)
3 $NetIncome = ($Revenues - $Expenses + $Gains - $Losses)
(Arithmetic_IS01)
Pass $NetIncome = ($Revenues - $Expenses + $Gains - $Losses)

XBRL Calculations

Network
03-Income Statement
(http://accounting.auditchain.finance/report/role/ComprehensiveIncome)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Net Income [Roll Up]
Revenues 7,000  + 7,000  7,000  CR INF
(Expenses) (3,000) - 3,000  3,000  DR INF
Gains 1,000  + 1,000  1,000  CR INF
(Losses) (2,000) - 2,000  2,000  DR INF
Net Income 3,000  3,000  3,000  CR INF OK
 
Network
11-Variance Analysis
(http://accounting.auditchain.finance/report/role/VarianceAnalysis)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Net Income [Roll Up]
Revenues 7,000  + 7,000  7,000  CR INF
(Expenses) (3,000) - 3,000  3,000  DR INF
Gains 1,000  + 1,000  1,000  CR INF
(Losses) (2,000) - 2,000  2,000  DR INF
Net Income 3,000  3,000  3,000  CR INF OK
 
Component: (Network and Table)
Network
04-Income Statement (Alternative)
(http://accounting.auditchain.finance/report/role/ComprehensiveIncome2)
Table Comprehensive Income Statement [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $NetIncome = ($IncomeFromNormalActivitiesOfEntity + $IncomeFromPeripheralOrIncidentalTransactionsOfEntity)
(Arithmetic_IS02)
Pass $NetIncome = ($IncomeFromNormalActivitiesOfEntity + $IncomeFromPeripheralOrIncidentalTransactionsOfEntity)

XBRL Calculations

Network
04-Income Statement (Alternative)
(http://accounting.auditchain.finance/report/role/ComprehensiveIncome2)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Net Income [Roll Up]
Income from Normal Activities of Entity 2,000  + 2,000  2,000  CR INF
Income from Peripheral or Incidental Transactions of Entity 1,000  + 1,000  1,000  CR INF
Net Income 3,000  3,000  3,000  CR INF OK
 
Component: (Network and Table)
Network
05-Comprehensive Income
(http://accounting.auditchain.finance/report/role/ComprehensiveIncome3)
Table Comprehensive Income Statement [Hypercube]

XBRL Calculations

Network
05-Comprehensive Income
(http://accounting.auditchain.finance/report/role/ComprehensiveIncome3)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Comprehensive Income [Roll Up]
Net Income 3,000  + 3,000  3,000  CR INF
Other Comprehensive Income 0  + 0  0  CR INF
Comprehensive Income 3,000  3,000  3,000  CR INF OK
 
Component: (Network and Table)
Network
06-Cash Flow
(http://accounting.auditchain.finance/report/role/CashFlow)
Table Cash Flow [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $Assets_BalanceStart + $NetCashFlow = $Assets_BalanceEnd
(RollForward_CF01)
Pass $Assets_BalanceStart + $NetCashFlow = $Assets_BalanceEnd
2 $NetCashFlow = ($NetCashFlowOperatingActivities + $NetCashFlowFinancingActivities + $NetCashFlowInvestingActivities)
(Arithmetic_CF01)
Pass $NetCashFlow = ($NetCashFlowOperatingActivities + $NetCashFlowFinancingActivities + $NetCashFlowInvestingActivities)

XBRL Calculations

Network
06-Cash Flow
(http://accounting.auditchain.finance/report/role/CashFlow)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Net Cash Flow [Roll Up]
Net Cash Flow Operating Activities 1,500  + 1,500  1,500  DR INF
Net Cash Flow Investing Activities 1,000  + 1,000  1,000  DR INF
Net Cash Flow Financing Activities 1,000  + 1,000  1,000  DR INF
Net Cash Flow 3,500  3,500  3,500  DR INF OK
 

Roll Forward Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Assets, Ending Balance [Roll Forward]
Assets, Beginning Balance 0  + 0  0  DR INF
Net Cash Flow 3,500  + 3,500  3,500  DR INF
Assets, Ending Balance 3,500  + 3,500  3,500  DR INF OK
 
Component: (Network and Table)
Network
07-Prior Period Errors
(http://accounting.auditchain.finance/report/role/PriorPeriodErrors)
Table Prior Period Errors [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $Restated = ($OrigionallyStated + $CorrectionOfAnError + $ChangesInAccountingPolicy)
(Adjustment_ADJ01)
Pass $Restated = ($OrigionallyStated + $CorrectionOfAnError + $ChangesInAccountingPolicy)
Component: (Network and Table)
Network
08-Prior Period Errors (Alternative)
(http://accounting.auditchain.finance/report/role/PriorPeriodErrors2)
Table Prior Period Errors [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $Total eq sum($Each)
(MemberAggregation_PPA)
Pass $Total eq sum($Each)

Member Aggregation Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Line Item Equity
Label Rendered Reported Calculated Balance Decimals Message
Restated [Member] [Member Aggregation]
Changes in Accounting Policy [Member] (1,500) + (1,500) (1,500) INF
Correction of Accounting Errors [Member] (500) + (500) (500) INF
Previously Stated [Member] 2,000  + 2,000  2,000  INF
Restated [Member] 0  + 0  0  INF OK
 
Component: (Network and Table)
Network
09-Changes in Equity
(http://accounting.auditchain.finance/report/role/ChangesInEquity)
Table Changes in Equity [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $Equity_BalanceStart + $ComprehensiveIncome + $InvestmentsByOwners - $DistributionsToOwners = $Equity_BalanceEnd
(RollForward_SHE01)
Pass $Equity_BalanceStart + $ComprehensiveIncome + $InvestmentsByOwners - $DistributionsToOwners = $Equity_BalanceEnd

Roll Forward Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Equity, Ending Balance [Roll Forward]
Equity, Beginning Balance 0  + 0  0  CR INF
Comprehensive Income 3,000  + 3,000  3,000  CR INF
Investments by Owners 1,000  + 1,000  1,000  CR INF
(Distributions to Owners) (500) - 500  500  DR INF
Equity, Ending Balance 3,500  + 3,500  3,500  CR INF OK
 
Component: (Network and Table)
Network
10-Policies
(http://accounting.auditchain.finance/report/role/Policies)
Table Policies [Hypercube]
No business rules found for this component.
Component: (Network and Table)
Network
11-Variance Analysis
(http://accounting.auditchain.finance/report/role/VarianceAnalysis)
Table Variance Analysis [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $Actual = ($Budget + $Variance)
(Variance_VAR04)
Pass $Actual = ($Budget + $Variance)
2 $Actual = ($Budget + $Variance)
(Variance_VAR02)
Pass $Actual = ($Budget + $Variance)
3 $Actual = ($Budget + $Variance)
(Variance_VAR01)
Pass $Actual = ($Budget + $Variance)
4 $Actual = ($Budget + $Variance)
(Variance_VAR05)
Pass $Actual = ($Budget + $Variance)
5 $Actual = ($Budget + $Variance)
(Variance_VAR03)
Pass $Actual = ($Budget + $Variance)

XBRL Calculations

Network
11-Variance Analysis
(http://accounting.auditchain.finance/report/role/VarianceAnalysis)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Scenario [Axis] Budgeted [Member]
Label Rendered Reported Calculated Balance Decimals Message
Net Income [Roll Up]
Revenues 6,000  + 6,000  6,000  CR INF
(Expenses) (2,000) - 2,000  2,000  DR INF
Gains 750  + 750  750  CR INF
(Losses) (1,000) - 1,000  1,000  DR INF
Net Income 3,750  3,750  3,750  CR INF OK
 
Network
11-Variance Analysis
(http://accounting.auditchain.finance/report/role/VarianceAnalysis)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Net Income [Roll Up]
Revenues 7,000  + 7,000  7,000  CR INF
(Expenses) (3,000) - 3,000  3,000  DR INF
Gains 1,000  + 1,000  1,000  CR INF
(Losses) (2,000) - 2,000  2,000  DR INF
Net Income 3,000  3,000  3,000  CR INF OK
 
Network
11-Variance Analysis
(http://accounting.auditchain.finance/report/role/VarianceAnalysis)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Scenario [Axis] Variance [Member]
Label Rendered Reported Calculated Balance Decimals Message
Net Income [Roll Up]
Revenues 1,000  + 1,000  1,000  CR INF
(Expenses) (1,000) - 1,000  1,000  DR INF
Gains 250  + 250  250  CR INF
(Losses) (1,000) - 1,000  1,000  DR INF
Net Income (750) (750) (750) CR INF OK
 
Network
03-Income Statement
(http://accounting.auditchain.finance/report/role/ComprehensiveIncome)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Scenario [Axis] Budgeted [Member]
Label Rendered Reported Calculated Balance Decimals Message
Net Income [Roll Up]
Revenues 6,000  + 6,000  6,000  CR INF
(Expenses) (2,000) - 2,000  2,000  DR INF
Gains 750  + 750  750  CR INF
(Losses) (1,000) - 1,000  1,000  DR INF
Net Income 3,750  3,750  3,750  CR INF OK
 
Network
03-Income Statement
(http://accounting.auditchain.finance/report/role/ComprehensiveIncome)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Scenario [Axis] Actual [Member]
Label Rendered Reported Calculated Balance Decimals Message
Net Income [Roll Up]
Revenues 7,000  + 7,000  7,000  CR INF
(Expenses) (3,000) - 3,000  3,000  DR INF
Gains 1,000  + 1,000  1,000  CR INF
(Losses) (2,000) - 2,000  2,000  DR INF
Net Income 3,000  3,000  3,000  CR INF OK
 
Network
03-Income Statement
(http://accounting.auditchain.finance/report/role/ComprehensiveIncome)
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Scenario [Axis] Variance [Member]
Label Rendered Reported Calculated Balance Decimals Message
Net Income [Roll Up]
Revenues 1,000  + 1,000  1,000  CR INF
(Expenses) (1,000) - 1,000  1,000  DR INF
Gains 250  + 250  250  CR INF
(Losses) (1,000) - 1,000  1,000  DR INF
Net Income (750) (750) (750) CR INF OK
 

Member Aggregation Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Line Item Revenues
Label Rendered Reported Calculated Balance Decimals Message
Actual [Member] [Member Aggregation]
Budgeted [Member] 6,000  + 6,000  6,000  INF
Variance [Member] 1,000  + 1,000  1,000  INF
Actual [Member] 7,000  + 7,000  7,000  INF OK
 
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Line Item Expenses
Label Rendered Reported Calculated Balance Decimals Message
Actual [Member] [Member Aggregation]
Budgeted [Member] 2,000  - 2,000  2,000  INF
Variance [Member] 1,000  - 1,000  1,000  INF
Actual [Member] 3,000  - 3,000  (3,000) INF OK
 
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Line Item Gains
Label Rendered Reported Calculated Balance Decimals Message
Actual [Member] [Member Aggregation]
Budgeted [Member] 750  + 750  750  INF
Variance [Member] 250  + 250  250  INF
Actual [Member] 1,000  + 1,000  1,000  INF OK
 
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Line Item Losses
Label Rendered Reported Calculated Balance Decimals Message
Actual [Member] [Member Aggregation]
Budgeted [Member] 1,000  - 1,000  1,000  INF
Variance [Member] 1,000  - 1,000  1,000  INF
Actual [Member] 2,000  - 2,000  (2,000) INF OK
 
Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Line Item Net Income
Label Rendered Reported Calculated Balance Decimals Message
Actual [Member] [Member Aggregation]
Budgeted [Member] 3,750  + 3,750  3,750  INF
Variance [Member] (750) + (750) (750) INF
Actual [Member] 3,000  + 3,000  3,000  INF OK
 
Component: (Network and Table)
Network
12-Segment Revenues
(http://accounting.auditchain.finance/report/role/SegmentRevenues)
Table Segment Revenues [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 $Total eq sum($Each)
(MemberAggregation_MA1)
Pass $Total eq sum($Each)

Member Aggregation Computations

Reporting Entity GH259400TOMPUOLS65II (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Line Item Revenues
Label Rendered Reported Calculated Balance Decimals Message
All Segments [Member] [Member Aggregation]
Segment Alpha [Member] 1,000  + 1,000  1,000  INF
Segment Bravo [Member] 4,000  + 4,000  4,000  INF
Segment Charlie [Member] 2,000  + 2,000  2,000  INF
All Segments [Member] 7,000  + 7,000  7,000  INF OK
 
Component: (Network and Table)
Network
13-Stock Plan Activity
(http://accounting.auditchain.finance/report/role/StockPlanActivity)
Table Weighted Average Grant Date Fair Value [Hypercube]
No business rules found for this component.
Component: (Network and Table)
Network
14-Financial Highlights
(http://accounting.auditchain.finance/report/role/FinancialHighlights)
Table Financial Highlights [Hypercube]
No business rules found for this component.
Component: (Network and Table)
Network
(Component not specified)
(http://www.xbrl.org/2003/role/link)
Table (Implied)

Assertion Report

Value Assertions

# Label Result Rule
1 $Assets = ($Liabilities + $Equity)
(CONSISTENCY_AccountingEquation)
Pass $Assets = ($Liabilities + $Equity)
2 $Assets = ($Liabilities + $Equity)
(CONSISTENCY_AccountingEquation)
Pass $Assets = ($Liabilities + $Equity)
3 0 = (Equity{T0} + (Revenue{P1} - Expenses{P1} + Gains{P1} - Losses{P1}) + (InvestmentsByOwners{P1} - DistributionsToOwners{P1})) + Liabilities{T1} - Assets{T1}
(CONSISTENCY_SFAC6_ElementsOfFinancialStatement)
Pass 0= (($Equity_BalanceStart + (($Revenues - $Expenses) + ($Gains - $Losses)) + ($InvestmentsByOwners - $DistributionsToOwners)) + ($Liabilities_BalanceEnd - $Assets_BalanceEnd))