0 and CurrentLiabilities <> 0 Then NoncurrentLiabilities = Liabilities - CurrentLiabilities End If]]> 'INF' fac:NoncurrentLiabilities Impute the fact: NoncurrentLiabilities; IF: ($NoncurrentLiabilities eq null) and exists($Liabilities) and exists($CurrentLiabilities) VALUE: $Liabilities - $CurrentLiabilities fac:NoncurrentLiabilities fac:Liabilities fac:CurrentLiabilities