MODA Catalog

The 27 annual product modules as built, one row per firm-year on the PANEL_SPINE_A spine, every variable with its unit, fill rate and source. PressReleaseAnalytics: the press release is the product; formal-filing values ship as labeled companions, never blended.

Spine rows106,151

Modules27

Columns2,789

Non-sparse2,746

Folded sparse43

Consolidation proposal: 27 → 13 commercial modules

Grouped by the literature a referee would recognize. Each proposed module concatenates its physical modules on the same key; nothing is rebuilt.

#	Proposed module	Folds in	Columns	What a buyer gets
01	DISCLOSURE & LINKS	`01 DISCLOSURE`	61	what exists and where
02	GAAP	`02 GAAP` + `03 CASH_FLOW`	154	the GAAP income statement and cash-flow lines from the release
03	NON-GAAP HEADLINE	`04 NG` + `05 GAAP_TO_NG` + `23 AS_IF_NG`	217	the headline non-GAAP EPS, the bridge from GAAP, and the standardized as-if number
04	NON-GAAP ADJUSTMENTS	`06 NG_ADJUSTMENTS` + `07 NG_PERSISTENCE` + `11 NG_COMPLEXITY` + `08 NG_RATIONALE`	823	the itemized exclusions, their persistence, count/order, and the stated reasons
05	NON-GAAP PRESENTATION	`10 NG_PROMINENCE` + `09 NG_COMPLIANCE`	140	how prominently, and how compliantly, non-GAAP is presented
06	MEASURES	`12 NG_FAMILY` + `14 FREE_CF` + `13 UNEXCLUDED_GAINS`	169	EBITDA / FFO / FCF families, and the gains left unexcluded
07	EXPECTATIONS	`15 GUIDANCE` + `16 FWD_RECON` + `17 CONSENSUS_BEAT`	450	guidance given, its forward reconciliation, and the consensus comparison
08	PRELIMINARY	`20 PRELIMINARY`	150	pre-announcements and their gap to the actual
09	VOICE	`18 QUOTES` + `19 NARRATIVE`	109	who speaks, what they attribute, superlatives, tone
10	CONTENT	`21 KPI` + `22 TOPICS`	314	KPIs and topics the release covers
11	FORMAL FILINGS	`24 FILING_10Q`	38	the 10-Q/10-K XBRL companions
12	TIMING	`25 TIMING`	27	dates and lags
13	KEYS & INTEGRITY	`27 IDENTIFIERS` + `26 INTEGRITY`	85	identifiers, crosswalk flags, quality diagnostics

How a satellite with several rows per firm-year becomes one row

The rule. Every module has exactly one row per firm-year. A satellite that holds several rows per release (quotes, KPIs, guidance items, adjustment line items, unexcluded gains, forward-reconciliation items) is summarized by a named transform into fixed slots; the long detail stays in the physical satellite for buyers who want every row.

Example: five quotes in one release (3 CEO, 1 CFO, 1 analyst). The QUOTES row carries:

q_total_n = 5 · q_n_distinct_speakers = 3 · q_any_nonmgmt = 1 · q_sentiment_positive_share = 0.8
q_ceo_n = 3 · q_ceo_first_text = "This was our biggest June quarter ever…" · q_ceo_first_sentiment = positive · q_ceo_first_topic = revenue · q_ceo_first_fwd_looking = 0
q_cfo_n = 1 · q_cfo_first_text = "…" · q_cfo_first_sentiment = neutral
q_analyst_n = 1 · q_chair_board_n = 0 · q_other_exec_n = 0 · q_other_n = 0

The second and third CEO quotes are counted but their text is not in the module; they sit in SAT_QUOTES (exhibit × seq) with speaker, topic, sentiment, direction and the forward-looking flag. The slot count is one parameter: KPIs ship ten slots (kpi_01 … kpi_10).

Other long satellites, same idea: adjustment line items → count, largest item, all labels joined; unexcluded gains → count, total, largest, concepts; guidance items → per metric family the nearest-horizon point / low / high / basis / action; forward-reconciliation items → count + first item; measures → per family total, per share, start label, adjustment count.

The spine: PANEL_SPINE_A

106,151 firm-years, key cik × datadate, one row per external fundamentals-style firm-year whether or not a release exists. Every module starts from it and must return exactly its rows.

Are these all press releases? No. The 106,151 rows are firm-years. 96,801 (91.2%) carry a press release (the row's winning Exhibit 99.1); 9,350 (8.8%) have none. The rows without a release exist so that DISCLOSURE can say the firm was silent that period and so that the 10-Q / 10-K can fill GAAP EPS for them (FILING_10Q gaap_eps_filled). The corpus itself holds 525,272 extracted press releases, more than the 96,801 on the spine, because a release can be a losing duplicate, a preliminary release, an annual-only release, or belong to a firm outside the spine's window; those live in the satellites keyed by exhibit_url. Every module row carries has_release and the release URL, so restricting to press-release rows is one filter.

Its 20 columns:

`cik`	`fy`	`exhibit_url`	`nongaap_eps`
`gaap_eps`	`gaap_eps_diluted`	`gaap_eps_source`	`has_release`
`has_nongaap_eps`	`gaap_eps_any`	`has_gaap_eps`	`filled_as_missing`
`source_document`	`datadate`	`datadate_basis`	`press_release`
`from_10q`	`from_10k`	`from_other_filing`	`formal_filing`

The 27 modules, every variable

Fill = share of the 106,151 firm-years with a value (the spine includes periods with no release, so 100% is not expected). Sparse variants (N < 100) are folded into sparse_extras and listed at the end of each module.

bold = the variables a buyer looks at first (key / most critical)red = built but holds no value on this spine (empty in its source too, or not applicable)

MODA_01_DISCLOSURE

What exists for the firm-period, with a link per item

61 columns

What it is about. Whether and how the firm communicated for this period: is there a press release at all, does it carry non-GAAP EPS, guidance, quotes, a preliminary release, a formal-filing fallback; plus the link indicators that tell you which other modules have content. Start here to define any sample.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Which firms stop or start issuing earnings press releases, and does non-GAAP reporting drive that choice?
provided has_press_release, has_ng_explicit, has_ng_imputed, formal_filing, gap_type
needs external fundamentals (size, book-to-market, leverage, industry); external fundamentals firm-quarter universe to define the population without a release
How has the share of releases with non-GAAP EPS evolved by industry and size since 1994?
provided has_press_release, has_gaap_eps, has_ng_explicit, has_ng_imputed
needs industry codes and size from external fundamentals (size, book-to-market, leverage, industry)
Do firms that skip a release for a quarter show worse news in the subsequent 10-Q?
provided has_press_release, formal_filing, formal_filing_form, gap_type, FILING_10Q.gaap_eps_filled
needs market data daily returns (CAR around the release date); analyst-forecast data analyst consensus and actuals (from IDENTIFIERS.ticker)

Sources: NONGAAP_A, PANEL_FILL_A, PANEL_SPINE_A, tenq_exist_grid_v2

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`n_10k`	count	94%	tenq_exist_grid_v2.n_tenk · copy	Number of 10-K filings matched to this firm-period
`n_10q`	count	94%	tenq_exist_grid_v2.n_tenq · copy	Number of 10-Q filings matched to this firm-quarter in the sec-api filing list
`accession_10k`	text	90%	tenq_exist_grid_v2.tenk_accession · copy	SEC accession number of the 10-K for this firm-period
`filing_date_10k`	date	90%	tenq_exist_grid_v2.tenk_filing_date · copy	Filing date of the 10-K for this firm-period (fiscal Q4 / firm-year)
`form_10k`	text	90%	tenq_exist_grid_v2.tenk_form · copy	Form type of the 10-K (10-K, 10-K/A, 10-KT)
`accession_10q`	text	1%	tenq_exist_grid_v2.tenq_accession · copy	SEC accession number of the 10-Q for this firm-quarter
`filing_date_10q`	date	1%	tenq_exist_grid_v2.tenq_filing_date · copy	Filing date of the 10-Q for this firm-quarter (not the press-release date)
`form_10q`	text	1%	tenq_exist_grid_v2.tenq_form · copy	Form type of the 10-Q (10-Q, 10-Q/A, 10-QT)
`has_subpenny_adjustment`	flag	89%	NONGAAP_A.has_subpenny_adjustment · copy	1 = at least one reconciling item is smaller than one cent per share (rounding-level adjustments present)
`in_item202_sample`	text	89%	NONGAAP_A.in_item202_sample · copy	1 = the release is in the Item 2.02 benchmark sample (the paper sample filter chain)
`item_2_02`	text	89%	NONGAAP_A.item_2_02 · copy	1 = the 8-K carrying the release was filed under Item 2.02 (Results of Operations and Financial Condition)
`item_2_02_source`	text	89%	NONGAAP_A.item_2_02_source · copy	Where the Item 2.02 flag was read: run1_flags / metadata_items (cached submission metadata)
`press_pre_period`	text	89%	NONGAAP_A.press_pre_period · copy	1 = the release also reports the prior-year period on a non-GAAP basis
`filled_as_missing`	text	100%	PANEL_SPINE_A.filled_as_missing · copy	1 = this row's value did NOT come from an earnings press release but from an indirect route. Coarser than gaap_eps_tier; kept because it is the single filter that reprodu
`formal_filing`	text	6%	PANEL_SPINE_A.formal_filing · copy	The document type when the value did NOT come from a release: '10-Q', '10-K', 'filing_unspecified', or empty. String.
`from_10k`	text	100%	PANEL_SPINE_A.from_10k · copy	1 if the GAAP EPS was read from a 10-K. Every Q4 routes here — no Q4 10-Q exists. Binary.
`from_10q`	text	100%	PANEL_SPINE_A.from_10q · copy	1 if the GAAP EPS was read from a 10-Q. Binary.
`from_other_filing`	text	100%	PANEL_SPINE_A.from_other_filing · copy	1 if the GAAP EPS was read from a formal filing whose form type was never recorded (294 quarterly rows). A filing, just not an identifiable one — not an absence. Binary.
`has_gaap_eps`	$/share	100%	PANEL_SPINE_A.has_gaap_eps · copy	1 = a GAAP diluted EPS is available from ANY source (release, 10-Q, 10-K).
`gaap_eps_from_release`	text	100%	PANEL_SPINE_A.press_release · copy	1 = the GAAP EPS of this firm-quarter was read from the earnings press release (0 = filled from a 10-Q/10-K or missing)
`source_document`	text	100%	PANEL_SPINE_A.source_document · copy	WHICH DOCUMENT the GAAP EPS was read out of: 'press_release' / '10-Q' / '10-K' / 'none'. A fourth quarter resolves to 10-K because no Q4 10-Q exists -- US filers report Q
`is_panel_fill_row`	flag	7%	PANEL_FILL_A.addon · copy	1 = this firm-quarter row was added by the panel-fill layer (no press release for the quarter; values recovered from 10-Q/10-K or a later release); 54,762 rows. Not a top
`has_press_release`	flag	100%	derived · link_indicator	1 = an earnings press release (8-K Exhibit 99.1) exists for this firm-quarter; the row's release is exhibit_url
`link_press_release`	text	91%	derived · link_indicator	URL of the document carrying an earnings press release (8-K Ex. 99.1) for the quarter
`has_10q`	flag	100%	derived · link_indicator	1 if the firm-quarter has a 10-Q for the quarter
`link_10q`	text	1%	derived · link_indicator	URL of the document carrying a 10-Q for the quarter
`has_10k`	flag	100%	derived · link_indicator	1 if the firm-quarter has a 10-K for the quarter (fiscal Q4)
`link_10k`	text	90%	derived · link_indicator	URL of the document carrying a 10-K for the quarter (fiscal Q4)
`has_ng_explicit`	flag	100%	derived · link_indicator	1 if the firm-quarter has an explicitly disclosed non-GAAP EPS
`link_ng_explicit`	text	42%	derived · link_indicator	URL of the document carrying an explicitly disclosed non-GAAP EPS
`has_ng_imputed`	flag	100%	derived · link_indicator	1 = no non-GAAP EPS is PRINTED but one is imputed from the release's dollar figures (non-GAAP net income / shares); the printed case is has_ng_explicit
`link_ng_imputed`	text	0%	derived · link_indicator	URL of the release from which the non-GAAP EPS was imputed
`has_guidance`	flag	100%	derived · link_indicator	1 if the firm-quarter has forward-looking guidance (EPS guidance or any guidance item)
`link_guidance`	text	49%	derived · link_indicator	URL of the document carrying forward-looking guidance (EPS guidance or any guidance item)
`has_quote`	flag	100%	derived · link_indicator	1 if the firm-quarter has at least one management quote
`link_quote`	text	80%	derived · link_indicator	URL of the document carrying at least one management quote
`has_q4_separate`	flag	100%	derived · link_indicator	1 if the firm-quarter has an explicit fourth-quarter disclosure (not derived)
`link_q4_separate`	text	91%	derived · link_indicator	URL of the document carrying an explicit fourth-quarter disclosure (not derived)
`has_fcf`	flag	100%	derived · link_indicator	1 if the firm-quarter has a free-cash-flow measure
`link_fcf`	text	12%	derived · link_indicator	URL of the document carrying a free-cash-flow measure
`has_kpi`	flag	100%	derived · link_indicator	1 if the firm-quarter has operational KPIs
`link_kpi`	text	29%	derived · link_indicator	URL of the document carrying operational KPIs
`has_topics`	flag	100%	derived · link_indicator	1 if the firm-quarter has at least one canonical topic
`link_topics`	text	8%	derived · link_indicator	URL of the document carrying at least one canonical topic
`has_preliminary`	flag	100%	derived · link_indicator	1 if the firm-quarter has a preliminary release
`link_preliminary`	text	4%	derived · link_indicator	URL of the document carrying a preliminary release
`has_fwd_recon`	flag	100%	derived · link_indicator	1 if the firm-quarter has a forward-looking reconciliation
`link_fwd_recon`	text	9%	derived · link_indicator	URL of the document carrying a forward-looking reconciliation
`has_unexcluded_gains`	flag	100%	derived · link_indicator	1 if the firm-quarter has gains left unexcluded
`link_unexcluded_gains`	text	11%	derived · link_indicator	URL of the document carrying gains left unexcluded
`has_epsless_release`	flag	100%	derived · link_indicator	1 if the firm-quarter has an EPS-less earnings release (net income reported, no per-share figure; SAT_EPSLESS_FILINGS) -- the period tables do not carry it
`link_epsless_release`	text	2%	derived · link_indicator	URL of the document carrying an EPS-less earnings release (net income reported, no per-share figure; SAT_EPSLESS_FILINGS) -- the period tables do not carry it
`has_consensus_mention`	flag	100%	derived · link_indicator	1 = the release itself compares results to analyst consensus (explicit mention; rare in US releases, ~0.6% of releases)
`link_consensus_mention`	text	0%	derived · link_indicator	URL of the document carrying an explicit comparison to analyst consensus

MODA_02_GAAP

Press-release GAAP lines; per-share derivations

115 columns

What it is about. The GAAP anchor as printed in the release: diluted and basic EPS, net income, revenue, gross profit, operating income, share counts, with source flags and the derived-Q4 companions. The benchmark every non-GAAP figure is compared with.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

How often does the release's GAAP EPS differ from the later 10-Q, and what explains the gaps?
provided gaap_eps, gaap_eps_basic, gaap_eps_source, gaap_eps_tier, FILING_10Q.gaap_eps_diluted_xbrl, FILING_10Q.xbrl_period_gap_days
needs none beyond the database; an external fundamentals feed as a third reading is optional
Does revenue headline placement predict the size of GAAP-to-non-GAAP exclusions?
provided revenue_m, revenue_label, revenue_growth_pct, GAAP_TO_NG.total_exclusions, NG_PROMINENCE.html_bold_revenue
needs nothing external
Are GAAP losses more likely to be accompanied by a non-GAAP profit in some industries?
provided gaap_eps, gaap_net_income, NG.nongaap_eps, NG.nongaap_net_income
needs industry codes from external fundamentals (size, book-to-market, leverage, industry)

Sources: MODULE_GAAP_Q, NONGAAP_A, PANEL_SPINE_A, SAT_FY_RELEASE, SAT_OPEX, SAT_RECOVERED_PERIOD

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`basic_shares_k`	thousands	65%	NONGAAP_A.basic_shares_k · copy	Basic weighted-average shares used in computing basic EPS, in thousands; null if not reported
`diluted_shares_k`	thousands	73%	NONGAAP_A.diluted_shares_k · copy	Diluted weighted-average shares used in computing diluted EPS, in thousands
`dual_class_shares`	flag	89%	NONGAAP_A.dual_class_shares · copy	1=filing has dual-class A/B shares
`eps_from_calc`	flag	89%	NONGAAP_A.eps_from_calc · copy	1=gaap_eps/nongaap_eps derived from net income/shares (table EPS was missing)
`eps_mentions_gaap`	count	89%	NONGAAP_A.eps_mentions_gaap · copy	Count of GAAP-EPS mentions in the filing text
`eps_mentions_nongaap`	count	89%	NONGAAP_A.eps_mentions_nongaap · copy	Count of non-GAAP-EPS mentions in the filing text
`eps_text_table_conflict`	flag	89%	NONGAAP_A.eps_text_table_conflict · copy	1=a stated text EPS anchor exists but the final reported GAAP or non-GAAP EPS disagrees with it by >$0.01 (text/table mismatch -> likely wrong-column read; flagged for re
`eps_year_ago`	$/share	75%	NONGAAP_A.eps_year_ago · copy	Prior-year EPS value the release compares against (not a consensus)
`gaap_eps`	$/share	89%	NONGAAP_A.gaap_eps · copy	GAAP diluted EPS, rounded to 2 decimals (reporting convention); derived from net income/shares and flagged by gaap_eps_from_calc when the line item is not found
`gaap_eps_basic`	$/share	70%	NONGAAP_A.gaap_eps_basic · copy	GAAP basic EPS as reported
`gaap_eps_classb`	$/share	1%	NONGAAP_A.gaap_eps_classb · copy	GAAP diluted EPS Class B shares
`gaap_eps_corrected`	$/share	89%	NONGAAP_A.gaap_eps_corrected · copy	GAAP EPS after the deterministic correction rules (scale, basic-vs-diluted, column) -- the printed value is kept separately
`gaap_eps_from_calc`	flag	89%	NONGAAP_A.gaap_eps_from_calc · copy	1=GAAP EPS was NOT found as a line item in the filing and was derived from net income/shares (last-resort fallback; value may have >2 decimals)
`gaap_eps_incl_imputed`	$/share	89%	NONGAAP_A.gaap_eps_incl_imputed · copy	GAAP EPS including the imputed value where no printed EPS exists
`gaap_eps_label`	text	87%	NONGAAP_A.gaap_eps_label · copy	Verbatim GAAP EPS row label from filing
`gaap_eps_precise`	$/share	74%	NONGAAP_A.gaap_eps_precise · copy	PRECISE GAAP EPS = gaap_net_income($M)*1000 / diluted (else basic) shares, unrounded (6 dp)
`gaap_eps_text`	$/share	72%	NONGAAP_A.gaap_eps_text · copy	GAAP EPS figure found in the opening text of the release (the text anchor), $/share
`gaap_eps_x1000_suspect`	flag	89%	NONGAAP_A.gaap_eps_x1000_suspect · copy	1 if the GAAP EPS looks scaled by 1,000 (suspect; flagged, never fixed)
`gaap_net_income`	$M	88%	NONGAAP_A.gaap_net_income · copy	GAAP net income ($M)
`gaap_net_margin`	ratio	81%	NONGAAP_A.gaap_net_margin · copy	GAAP net profit margin = gaap_net_income / revenue_m (ratio; e.g. 0.152 = 15.2%)
`gaap_tax_rate_pct_q4_release`	ratio	10%	NONGAAP_A.gaap_tax_rate_pct · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] GAAP effective tax rate, percent; null if not stated
`gross_margin_q4_release`	ratio	33%	NONGAAP_A.gross_margin · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] GAAP gross margin = gross_profit_m / revenue_m (ratio; e.g. 0.62 = 62%)
`gross_profit_label`	text	33%	NONGAAP_A.gross_profit_label · copy	Verbatim gross-profit label from filing (e.g. Gross profit, Gross margin); null if not reported
`gross_profit_m_q4_release`	$M	33%	NONGAAP_A.gross_profit_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Gross profit for most recent period ($M; revenue minus cost of revenue); null if no gross-prof
`implied_shares_suspect`	flag	89%	NONGAAP_A.implied_shares_suspect · copy	1 if shares implied by GAAP NI / GAAP EPS diverge from the reported count.
`ni_dollars_only`	flag	89%	NONGAAP_A.ni_dollars_only · copy	1 if the release reconciled in DOLLARS only and printed no per-share figure.
`operating_eps_q4_release`	$/share	56%	NONGAAP_A.operating_eps · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Operating earnings per diluted share = operating_income_m*1000/diluted_shares_k (derived in po
`operating_income_label`	text	60%	NONGAAP_A.operating_income_label · copy	Verbatim operating-income label from filing (e.g. Operating income, Income from operations); null if not reported
`operating_income_m_q4_release`	$M	60%	NONGAAP_A.operating_income_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] GAAP operating income / operating earnings for most recent period ($M; revenue minus operating
`operating_margin_q4_release`	ratio	58%	NONGAAP_A.operating_margin · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Operating margin = operating_income_m / revenue_m (ratio)
`precise_shares_basis`	text	74%	NONGAAP_A.precise_shares_basis · copy	Basis of precise_shares_k: "diluted" (preferred) or "basic" (fallback when diluted missing); blank if neither share count available
`precise_shares_k`	thousands	74%	NONGAAP_A.precise_shares_k · copy	Share count (thousands) used as the denominator for ALL *_precise columns (= diluted_shares_k, or basic_shares_k when diluted is unavailable)
`revenue_growth_pct_q4_release`	ratio	48%	NONGAAP_A.revenue_growth_pct · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] As-reported (GAAP) total revenue YoY growth, percent (e.g. 8.5 = +8.5%); null if not stated
`revenue_label`	text	82%	NONGAAP_A.revenue_label · copy	Verbatim revenue label from filing (e.g. Net revenues, Net sales)
`revenue_m_q4_release`	$M	83%	NONGAAP_A.revenue_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Total revenue/net sales for most recent period ($M)
`revenue_per_share_q4_release`	$/share	70%	NONGAAP_A.revenue_per_share · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Revenue per diluted share derived from revenue_m*1000/diluted_shares_k
`shares_m`	millions	88%	NONGAAP_A.shares_m · copy	Diluted share count used for per-share conversion, in millions.
`shares_source`	text	89%	NONGAAP_A.shares_source · copy	Source of the share count (press_release / imputed / filing)
`gaap_eps_any`	$/share	97%	PANEL_SPINE_A.gaap_eps_any · copy	GAAP diluted EPS from whichever route succeeded (release, 10-Q, 10-K); routes in gaap_eps_src, provenance tier in gaap_eps_tier
`gaap_eps_source`	text	6%	PANEL_SPINE_A.gaap_eps_source · copy	Source of GAAP EPS value: LLM filing text, XBRL 10-K/Q, or sum of four quarters. Unit: free text.
`cogs_label`	text	43%	SAT_OPEX.cogs_label · copy	Verbatim label the filing used for cogs.
`cogs_m_q4_release`	$M	43%	SAT_OPEX.cogs_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Cogs, US$ millions.
`ga_m_q4_release`	$M	24%	SAT_OPEX.ga_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Ga, US$ millions.
`nongaap_opex_label`	text	6%	SAT_OPEX.nongaap_opex_label · copy	Verbatim label the filing used for nongaap opex.
`nongaap_opex_m_q4_release`	$M	6%	SAT_OPEX.nongaap_opex_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Nongaap opex, US$ millions.
`opex_total_label`	text	46%	SAT_OPEX.opex_total_label · copy	Verbatim label the filing used for opex total.
`opex_total_m_q4_release`	$M	47%	SAT_OPEX.opex_total_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Opex total, US$ millions.
`other_opex_label`	text	41%	SAT_OPEX.other_opex_label · copy	Verbatim label the filing used for other opex.
`other_opex_m_q4_release`	$M	41%	SAT_OPEX.other_opex_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Other opex, US$ millions.
`rd_expense_m_q4_release`	$M	25%	SAT_OPEX.rd_expense_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Rd expense, US$ millions.
`sga_m_q4_release`	$M	32%	SAT_OPEX.sga_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Sga, US$ millions.
`sm_m_q4_release`	$M	14%	SAT_OPEX.sm_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Sm, US$ millions.
`discontinued_ops_eps`	$/share	77%	SAT_RECOVERED_PERIOD.discontinued_ops_eps · copy	Earnings per share from discontinued operations, per diluted share, in US$.
`gaap_eps_column_corrected`	flag	42%	SAT_RECOVERED_PERIOD.gaap_eps_column_corrected · copy	1 = the GAAP EPS was taken from a different column of the release's EPS table than first read (column-correction rule applied)
`gaap_eps_continuing`	$/share	77%	SAT_RECOVERED_PERIOD.gaap_eps_continuing · copy	GAAP earnings per share from continuing operations, per diluted share, in US$.
`gaap_eps_imputed`	flag	42%	SAT_RECOVERED_PERIOD.gaap_eps_imputed · copy	1 = the GAAP EPS was imputed from net income and shares because no EPS line was printed
`gaap_eps_no_total`	flag	42%	SAT_RECOVERED_PERIOD.gaap_eps_no_total · copy	1 = the release's EPS table has no total line (EPS assembled from continuing and discontinued components)
`gaap_net_income_ps_derived`	$/share	69%	MODULE_GAAP_Q.gaap_net_income_m · per_share_from_m	gaap_net_income per diluted share, DERIVED = gaap_net_income_m x 1000 / diluted_shares_k (basic if diluted missing)
`gaap_net_income_ps_derived_source`	text	69%	MODULE_GAAP_Q.gaap_net_income_m · per_share_from_m	diluted / basic share count used for the derivation
`gross_profit_m`	$M	27%	derived · annual_flow_fy	FULL-YEAR gross_profit_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see gross_prof
`gross_profit_m_fy_source`	text	27%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`operating_income_m`	$M	48%	derived · annual_flow_fy	FULL-YEAR operating_income_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see operat
`operating_income_m_fy_source`	text	48%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`revenue_m`	$M	68%	derived · annual_flow_fy	FULL-YEAR revenue_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see revenue_m_fy_so
`revenue_m_fy_source`	text	68%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`cogs_m`	$M	29%	derived · annual_flow_fy	FULL-YEAR cogs_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see cogs_m_fy_source
`cogs_m_fy_source`	text	29%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`ga_m`	$M	13%	derived · annual_flow_fy	FULL-YEAR ga_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see ga_m_fy_source
`ga_m_fy_source`	text	13%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`nongaap_opex_m`	$M	3%	derived · annual_flow_fy	FULL-YEAR nongaap_opex_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see nongaap_op
`nongaap_opex_m_fy_source`	text	3%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`opex_total_m`	$M	29%	derived · annual_flow_fy	FULL-YEAR opex_total_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see opex_total_m
`opex_total_m_fy_source`	text	29%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`other_opex_m`	$M	19%	derived · annual_flow_fy	FULL-YEAR other_opex_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see other_opex_m
`other_opex_m_fy_source`	text	19%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`rd_expense_m`	$M	17%	derived · annual_flow_fy	FULL-YEAR rd_expense_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see rd_expense_m
`rd_expense_m_fy_source`	text	17%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`sga_m`	$M	20%	derived · annual_flow_fy	FULL-YEAR sga_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see sga_m_fy_source
`sga_m_fy_source`	text	20%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`sm_m`	$M	9%	derived · annual_flow_fy	FULL-YEAR sm_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see sm_m_fy_source
`sm_m_fy_source`	text	9%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`revenue_m_fy_release`	$M	78%	SAT_FY_RELEASE.revenue_m_fy_release · copy	Revenue for the FISCAL YEAR as printed in the Q4 press release's full-year column ($M; focused FY pass, revenue within 1% of the 10-K on 97%). Null where the column is no
`gross_profit_m_fy_release`	$M	38%	SAT_FY_RELEASE.gross_profit_m_fy_release · copy	Gross profit for the FISCAL YEAR as printed in the Q4 press release's full-year column ($M; focused FY pass, revenue within 1% of the 10-K on 97%). Null where the column
`operating_income_m_fy_release`	$M	67%	SAT_FY_RELEASE.operating_income_m_fy_release · copy	Operating income for the FISCAL YEAR as printed in the Q4 press release's full-year column ($M; focused FY pass, revenue within 1% of the 10-K on 97%). Null where the col
`gaap_net_income_fy_release`	$M	89%	SAT_FY_RELEASE.gaap_net_income_fy_release · copy	GAAP net income for the FISCAL YEAR as printed in the Q4 press release's full-year column ($M; focused FY pass, revenue within 1% of the 10-K on 97%). Null where the colu
`cogs_m_fy_release`	$M	47%	SAT_FY_RELEASE.cogs_m_fy_release · copy	Cost of sales for the FISCAL YEAR as printed in the Q4 press release's full-year column ($M; focused FY pass, revenue within 1% of the 10-K on 97%). Null where the column
`sga_m_fy_release`	$M	50%	SAT_FY_RELEASE.sga_m_fy_release · copy	SG&A for the FISCAL YEAR as printed in the Q4 press release's full-year column ($M; focused FY pass, revenue within 1% of the 10-K on 97%). Null where the column is not a
`rd_expense_m_fy_release`	$M	28%	SAT_FY_RELEASE.rd_expense_m_fy_release · copy	R&D expense for the FISCAL YEAR as printed in the Q4 press release's full-year column ($M; focused FY pass, revenue within 1% of the 10-K on 97%). Null where the column i
`fy_column_header`	text	87%	SAT_FY_RELEASE.fy_column_header · copy	Verbatim header of the full-year column used ('Year Ended December 31, 2021')
`fy_months`	count	90%	SAT_FY_RELEASE.fy_months · copy	Months covered by the FY column as printed (52/53 = weeks, a full year)
`fy_release_is_full_year`	flag	90%	SAT_FY_RELEASE.fy_release_is_full_year · copy	1 = the release's FY column covers 12 months or a 52/53-week year; 0 = a 9-/6-month stub (1,688 firm-years), in which case the *_fy_release lines are nulled in the module
`fy_units_as_printed`	text	91%	SAT_FY_RELEASE.fy_units_as_printed · copy	Units the release printed (thousands / millions / dollars / billions); values are converted to $M
`revenue_fy_label`	text	79%	SAT_FY_RELEASE.revenue_fy_label · copy	Verbatim revenue label in the FY column
`fy_release_confidence`	text	91%	SAT_FY_RELEASE.fy_release_confidence · copy	Extractor confidence for the FY column: high (revenue matches the 10-K on 98%) / medium (94%) / low (81%)
`fy_release_notes`	text	57%	SAT_FY_RELEASE.fy_release_notes · copy	Extractor notes on the FY column (free text)
`fy_best_source`	text	85%	derived · annual_fy_ratios	[FY, deterministic] release_fy_column (SAT_FY_RELEASE, fy_months=12) / sum_of_4_quarters / missing
`revenue_m_fy_best`	$M	85%	derived · annual_fy_ratios	[FY, deterministic] Best full-year revenue: release FY column, else sum of the 4 quarters
`gross_profit_m_fy_best`	$M	39%	derived · annual_fy_ratios	[FY, deterministic] Best full-year gross profit
`operating_income_m_fy_best`	$M	68%	derived · annual_fy_ratios	[FY, deterministic] Best full-year operating income
`cogs_m_fy_best`	$M	49%	derived · annual_fy_ratios	[FY, deterministic] Best full-year cost of sales
`sga_m_fy_best`	$M	51%	derived · annual_fy_ratios	[FY, deterministic] Best full-year SG&A
`rd_expense_m_fy_best`	$M	29%	derived · annual_fy_ratios	[FY, deterministic] Best full-year R&D
`gross_margin_fy`	ratio	39%	derived · annual_fy_ratios	[FY, deterministic] gross_profit_fy_best / revenue_fy_best
`operating_margin_fy`	ratio	66%	derived · annual_fy_ratios	[FY, deterministic] operating_income_fy_best / revenue_fy_best
`net_margin_fy`	ratio	81%	derived · annual_fy_ratios	[FY, deterministic] FY GAAP net income / revenue_fy_best
`revenue_growth_fy_pct`	ratio	70%	derived · annual_fy_ratios	[FY, deterministic] revenue_fy_best vs the same firm's prior firm-year, percent
`revenue_per_share_fy`	$/share	70%	derived · annual_fy_ratios	[FY, deterministic] revenue_fy_best x 1000 / FY diluted shares (basic fallback)
`operating_eps_fy`	$/share	58%	derived · annual_fy_ratios	[FY, deterministic] operating_income_fy_best x 1000 / FY diluted shares

MODA_03_CASH_FLOW

Operating / investing / financing / net cash

39 columns

What it is about. Cash-flow lines as stated in the release: operating, investing and financing cash flow, year-to-date versus quarterly, and per-share versions derived from share counts.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Do non-GAAP earnings track operating cash flow better than GAAP earnings do?
provided cfo_m, cfo_quarterly_m, cfo_period_months, NG.nongaap_net_income, GAAP.gaap_net_income
needs an external fundamentals feed as a check on the release's cash-flow line
Is a large gap between non-GAAP earnings and operating cash flow a predictor of later restatements?
provided cfo_quarterly_m, NG.nongaap_net_income, TOPICS.p3_any_restatement_flag
needs Audit Analytics restatements / auditor changes
How often do releases print cash-flow figures at all, and does that depend on the non-GAAP story?
provided cfo_m, cfi_m, cff_m, net_cash_m, NG.has_nongaap_eps, GAAP_TO_NG.total_exclusions
needs nothing external

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_FY_RELEASE

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`cff_m_q4_release`	$M	32%	NONGAAP_A.cff_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Cash flow from financing activities as printed ($M); period length in cfo_period_months -- use
`cff_per_share_q4_release`	$/share	30%	NONGAAP_A.cff_per_share · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Financing CF per diluted share: cff_m*1000/diluted_shares_k
`cff_per_share_quarterly`	$/share	0%	NONGAAP_A.cff_per_share_quarterly · copy	Financing cash flow for the discrete quarter per diluted share
`cff_quarterly_m`	$M	0%	NONGAAP_A.cff_quarterly_m · copy	Cash from financing for the discrete quarter ($M); as printed or decumulated from year-to-date (cfo_quarterly_basis)
`cfi_m_q4_release`	$M	32%	NONGAAP_A.cfi_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Cash flow from investing activities as printed ($M; typically negative); period length in cfo_
`cfi_per_share_q4_release`	$/share	30%	NONGAAP_A.cfi_per_share · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Investing CF per diluted share: cfi_m*1000/diluted_shares_k
`cfi_per_share_quarterly`	$/share	0%	NONGAAP_A.cfi_per_share_quarterly · copy	Investing cash flow for the discrete quarter per diluted share
`cfi_quarterly_m`	$M	0%	NONGAAP_A.cfi_quarterly_m · copy	Cash from investing for the discrete quarter ($M); as printed or decumulated from year-to-date (cfo_quarterly_basis)
`cfo_m_q4_release`	$M	40%	NONGAAP_A.cfo_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Cash flow from operating activities AS PRINTED in the release's cash-flow statement ($M); cove
`cfo_per_share_q4_release`	$/share	36%	NONGAAP_A.cfo_per_share · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Operating cash flow per diluted share for the as-printed period: cfo_m x 1000 / diluted_shares
`cfo_per_share_quarterly`	$/share	0%	NONGAAP_A.cfo_per_share_quarterly · copy	Operating cash flow for the discrete quarter per diluted share
`cfo_period_months`	months	40%	NONGAAP_A.cfo_period_months · copy	Length in months of the period the as-printed cash-flow figures cover (3 = quarter, 6/9 = year-to-date, 12 = fiscal year), read from the statement header
`cfo_quarterly_basis`	text	89%	NONGAAP_A.cfo_quarterly_basis · copy	How the discrete-quarter cash flows were obtained: reported (the release printed the quarter) / decumulated (year-to-date minus prior year-to-date) / none
`cfo_quarterly_m`	$M	0%	NONGAAP_A.cfo_quarterly_m · copy	Cash from operations for the DISCRETE quarter ($M): as printed when the release gives the quarter, else decumulated from year-to-date figures (cfo_quarterly_basis says wh
`net_cash_m_q4_release`	$M	31%	NONGAAP_A.net_cash_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Net change in cash and cash equivalents as printed ($M); period length in cfo_period_months --
`net_cash_per_share_q4_release`	$/share	29%	NONGAAP_A.net_cash_per_share · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Net cash change per diluted share: net_cash_m*1000/diluted_shares_k
`net_cash_per_share_quarterly`	$/share	0%	NONGAAP_A.net_cash_per_share_quarterly · copy	Net change in cash for the discrete quarter per diluted share
`net_cash_quarterly_m`	$M	0%	NONGAAP_A.net_cash_quarterly_m · copy	Net change in cash for the discrete quarter ($M); as printed or decumulated from year-to-date (cfo_quarterly_basis)
`cff_m`	$M	32%	derived · annual_flow_fy	FULL-YEAR cff_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see cff_m_fy_source
`cff_m_fy_source`	text	32%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`cfi_m`	$M	32%	derived · annual_flow_fy	FULL-YEAR cfi_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see cfi_m_fy_source
`cfi_m_fy_source`	text	32%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`cfo_m`	$M	39%	derived · annual_flow_fy	FULL-YEAR cfo_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see cfo_m_fy_source
`cfo_m_fy_source`	text	39%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`net_cash_m`	$M	31%	derived · annual_flow_fy	FULL-YEAR net_cash_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see net_cash_m_fy_
`net_cash_m_fy_source`	text	31%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`cfo_m_fy_release`	$M	40%	SAT_FY_RELEASE.cfo_m_fy_release · copy	Cash from operations for the FISCAL YEAR as printed in the Q4 press release's full-year column ($M; focused FY pass, revenue within 1% of the 10-K on 97%). Null where the
`capex_m_fy_release`	$M	37%	SAT_FY_RELEASE.capex_m_fy_release · copy	Capital expenditures for the FISCAL YEAR as printed in the Q4 press release's full-year column ($M; focused FY pass, revenue within 1% of the 10-K on 97%). Null where the
`cfo_m_fy_best`	$M	42%	derived · annual_fy_ratios	[FY, deterministic] Best full-year operating cash flow (release FY column, else 12-month YTD / sum of discrete quarters)
`capex_m_fy_best`	$M	37%	derived · annual_fy_ratios	[FY, deterministic] Full-year capex from the release FY column
`cfo_per_share_fy`	$/share	36%	derived · annual_fy_ratios	[FY, deterministic] cfo_fy_best x 1000 / FY diluted shares
`capex_per_share_fy`	$/share	33%	derived · annual_fy_ratios	[FY, deterministic] capex_fy_best x 1000 / FY diluted shares

MODA_04_NG

Headline non-GAAP EPS and net income as disclosed

43 columns

What it is about. The headline non-GAAP EPS: whether one exists, its value, basis, label, type, disclaimer language, whether it appears in a full non-GAAP income statement, and the imputed value where only dollars are given.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

What fraction of firm-quarters report a non-GAAP EPS, and how did it change after Regulation G and the 2016 C&DIs?
provided has_nongaap_eps, nongaap_explicit, nongaap_eps
needs nothing external; event dates are 2003-03 and 2016-05
Do firms with GAAP losses disproportionately present a non-GAAP profit?
provided nongaap_eps, nongaap_net_income, GAAP.gaap_eps, GAAP.gaap_net_income
needs nothing external
Does labelling ('adjusted', 'core', 'pro forma') relate to the size or persistence of exclusions?
provided nongaap_eps_label, nongaap_eps_type, first_nongaap_basis, GAAP_TO_NG.total_exclusions, NG_PERSISTENCE.recurring_excl_share
needs nothing external

Sources: NONGAAP_A, PANEL_SPINE_A

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`gaap_only`	flag	89%	NONGAAP_A.gaap_only · copy	1 = GAAP-only reporter: the release presents no non-GAAP earnings measure of any kind
`first_nongaap_basis`	text	49%	NONGAAP_A.first_nongaap_basis · copy	Basis of the FIRST non-GAAP measure in the headline/text: per_share / dollar / both (blank if none)
`ng_income_stmt`	flag	89%	NONGAAP_A.ng_income_stmt · copy	1 = the release's income statement carries non-GAAP figures (a non-GAAP column or non-GAAP subtotals inside the statement)
`ng_income_stmt_strict`	flag	89%	NONGAAP_A.ng_income_stmt_strict · copy	1 = the release presents a FULL non-GAAP income statement (a non-GAAP column running down the P&L), the strict form of ng_income_stmt
`nongaap_disclaimer`	flag	89%	NONGAAP_A.nongaap_disclaimer · copy	1=release includes Reg-G cautionary language (non-GAAP supplemental, not a substitute for GAAP)
`nongaap_eps`	$/share	41%	NONGAAP_A.nongaap_eps · copy	Non-GAAP diluted EPS, rounded to 2 decimals (reporting convention); adjustments sum exactly to nongaap_eps - gaap_eps
`nongaap_eps_basic`	$/share	10%	NONGAAP_A.nongaap_eps_basic · copy	Non-GAAP basic EPS as reported
`nongaap_eps_corrected`	$/share	41%	NONGAAP_A.nongaap_eps_corrected · copy	Non-GAAP EPS after the deterministic correction rules -- the printed value is kept separately
`nongaap_eps_from_calc`	flag	89%	NONGAAP_A.nongaap_eps_from_calc · copy	1=non-GAAP EPS was NOT found as a line item and was derived from non-GAAP net income/shares
`nongaap_eps_gaap_equivalent`	flag	89%	NONGAAP_A.nongaap_eps_gaap_equivalent · copy	1=the non-GAAP EPS EQUALS GAAP EPS (within a cent) with NO named adjustment — i.e. it is not a distinct non-GAAP measure even if a benchmark (the academic benchmark MGR_NG) flagged it.
`nongaap_eps_incl_imputed`	$/share	41%	NONGAAP_A.nongaap_eps_incl_imputed · copy	Non-GAAP EPS including the rare imputed cases (no printed figure, derived from non-GAAP net income and shares; 0.2%); nongaap_eps holds the printed value only
`nongaap_eps_is_earnings`	flag	41%	NONGAAP_A.nongaap_eps_is_earnings · copy	1=the headline non-GAAP EPS is an EARNINGS measure (non_gaap/adjusted_earnings/adjusted_ebitda/unlabeled/other); 0=a non-earnings per-share metric wrongly carried as an E
`nongaap_eps_label`	text	39%	NONGAAP_A.nongaap_eps_label · copy	Verbatim non-GAAP EPS row label from filing
`nongaap_eps_label_explicit_nongaap`	flag	89%	NONGAAP_A.nongaap_eps_label_explicit_nongaap · copy	1=the non-GAAP EPS label literally contains "non-GAAP". 0 otherwise.
`nongaap_eps_low_confidence`	flag	89%	NONGAAP_A.nongaap_eps_low_confidence · copy	1=flag-only guard: the headline non-GAAP EPS is probably NOT a genuine adjusted-earnings figure — it is a non-earnings measure (is_earnings=0), OR differs from GAAP by on
`nongaap_eps_precise`	$/share	34%	NONGAAP_A.nongaap_eps_precise · copy	PRECISE non-GAAP EPS = nongaap_net_income($M)*1000 / diluted (else basic) shares, unrounded (6 dp)
`nongaap_eps_text`	$/share	32%	NONGAAP_A.nongaap_eps_text · copy	Non-GAAP EPS anchor found in opening text (Step 1)
`nongaap_eps_type`	text	41%	NONGAAP_A.nongaap_eps_type · copy	Type of the headline non-GAAP EPS, from its verbatim label (deterministic; classifies the value, never changes it): non_gaap (label says "non-GAAP"), adjusted_earnings (a
`nongaap_eps_x1000_suspect`	flag	89%	NONGAAP_A.nongaap_eps_x1000_suspect · copy	1 if the non-GAAP EPS looks scaled by 1,000 (suspect; flagged, never fixed)
`nongaap_explicit`	flag	89%	NONGAAP_A.nongaap_explicit · copy	1 = the release explicitly presents at least one non-GAAP financial measure (any measure, not only EPS; LLM judgement)
`nongaap_gross_margin_q4_release`	ratio	5%	NONGAAP_A.nongaap_gross_margin · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Non-GAAP gross margin = nongaap_gross_profit_m / revenue_m (ratio)
`nongaap_gross_profit_m_q4_release`	$M	5%	NONGAAP_A.nongaap_gross_profit_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Non-GAAP / adjusted gross profit ($M); null if only GAAP gross profit
`nongaap_justification_provided`	flag	89%	NONGAAP_A.nongaap_justification_provided · copy	1=release gives a reason/benefit for using non-GAAP or excluding items
`nongaap_justification_text`	text	45%	NONGAAP_A.nongaap_justification_text · copy	Verbatim justification sentence/phrase (null if none)
`nongaap_justification_type`	text	88%	NONGAAP_A.nongaap_justification_type · copy	Primary rationale: investor_usefulness/management_use/comparability/core_operations/non_recurring/other/none
`nongaap_net_income`	$M	37%	NONGAAP_A.nongaap_net_income · copy	Non-GAAP / adjusted net income ($M) as reported in the release (verbatim label in nongaap_net_income_label)
`nongaap_net_income_label`	text	37%	NONGAAP_A.nongaap_net_income_label · copy	Verbatim label of the non-GAAP/adjusted NET INCOME (total-dollar earnings) line from filing — dollar analogue of nongaap_eps_label (e.g. "Non-GAAP net loss")
`nongaap_net_margin`	ratio	35%	NONGAAP_A.nongaap_net_margin · copy	Non-GAAP net profit margin = nongaap_net_income / revenue_m (ratio)
`nongaap_roe_pct_q4_release`	ratio	1%	NONGAAP_A.nongaap_roe_pct · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Adjusted / non-GAAP return on equity, percent; null if not stated
`nongaap_roic_pct_q4_release`	ratio	1%	NONGAAP_A.nongaap_roic_pct · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Adjusted / non-GAAP return on invested capital, percent; null if not stated
`nongaap_tax_rate_pct_q4_release`	ratio	6%	NONGAAP_A.nongaap_tax_rate_pct · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Non-GAAP / adjusted effective tax rate, percent (e.g. 21.5); null if not stated
`term_nongaap_in_filing`	flag	41%	NONGAAP_A.term_nongaap_in_filing · copy	1 if the phrase 'non-GAAP' appears anywhere in the filing.
`text_confirmed_nongaap`	flag	89%	NONGAAP_A.text_confirmed_nongaap · copy	1=non-GAAP EPS confirmed in press release text (LLM judgment)
`has_nongaap_eps`	flag	100%	PANEL_SPINE_A.has_nongaap_eps · copy	1 = the release discloses a non-GAAP diluted EPS (the printed value is nongaap_eps)
`nongaap_gross_profit_m`	$M	3%	derived · annual_flow_fy	FULL-YEAR nongaap_gross_profit_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see no
`nongaap_gross_profit_m_fy_source`	text	3%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing

MODA_05_GAAP_TO_NG

The bridge: totals, tax line, identity, plug

49 columns

What it is about. The bridge in one place: GAAP EPS, non-GAAP EPS, total exclusions per share and in dollars, net income on both bases, and the identity checks that prove the reconciliation adds up.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

How large are total exclusions relative to GAAP EPS, and how has that ratio trended?
provided gaap_eps, nongaap_eps, total_exclusions, total_exclusions_m_sum
needs nothing external
Are exclusions concentrated in a few firms or spread across the market?
provided total_exclusions_m_sum, nongaap_net_income, gaap_net_income
needs market capitalisation from market data daily returns (CAR around the release date)
Do reconciliations that fail to foot signal lower reporting quality later?
provided bridge_identity_ok_m, total_exclusions_ps_diff, total_exclusions_m_diff, INTEGRITY.nongaap_eps_calc_consistent
needs Audit Analytics restatements / auditor changes; SEC comment letters (EDGAR CORRESP / UPLOAD filings)

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_COMPLIANCE, SAT_RECOVERED_PERIOD

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`gaap_eps`	$/share	89%	NONGAAP_A.gaap_eps · copy	THE BRIDGE, per share: GAAP diluted EPS as reported (same value as in GAAP); GAAP + total_exclusions_ps_sum = nongaap_eps
`nongaap_eps`	$/share	41%	NONGAAP_A.nongaap_eps · copy	THE BRIDGE, per share: non-GAAP diluted EPS as disclosed (same value as in NG)
`gaap_net_income`	$M	88%	NONGAAP_A.gaap_net_income · copy	THE BRIDGE, dollars: GAAP net income, $M (same value as in GAAP); + total_exclusions_m_sum = nongaap_net_income
`nongaap_net_income`	$M	37%	NONGAAP_A.nongaap_net_income · copy	THE BRIDGE, dollars: non-GAAP net income, $M (same value as in NG)
`has_recon_table`	flag	91%	SAT_COMPLIANCE.has_recon_table_regex · copy	1 = the release contains a GAAP-to-non-GAAP reconciliation table (deterministic HTML detection, P8); the same column appears in NG_COMPLIANCE as has_recon_table_regex
`bridge_identity_ok_ps`	flag	89%	NONGAAP_A._check_ok · copy	1 = the per-share reconciliation identity closes: gaap_eps + sum of adjustments + rounding plug = nongaap_eps
`adjust_rounding_difference`	numeric	89%	NONGAAP_A.adjust_rounding_difference · copy	Per-share rounding plug so the rounded adjustments sum exactly to nongaap_eps - gaap_eps (cents-level; undefined residuals — unidentified reconciling items, not rounding
`adjustments_gross_m`	$M	37%	NONGAAP_A.adjustments_gross_m · copy	Total adjustments on a GROSS (pre-tax) basis, $M
`adjustments_gross_ps`	$/share	89%	NONGAAP_A.adjustments_gross_ps · copy	Total adjustments on a GROSS (pre-tax) basis, per share = sum of adj_*_gross (excludes the tax line)
`adjustments_net_m`	$M	37%	NONGAAP_A.adjustments_net_m · copy	Total adjustments on a NET (after-tax) basis, $M
`adjustments_net_of_tax`	flag	89%	NONGAAP_A.adjustments_net_of_tax · copy	1 = adjustments are shown net of income taxes (after-tax) with no separate tax line
`adjustments_net_ps`	$/share	89%	NONGAAP_A.adjustments_net_ps · copy	Total adjustments on a NET (after-tax) basis, per share = sum of adj_*_net
`bridge_identity_ok_m`	flag	37%	NONGAAP_A.check_ok_m · copy	1 = the dollar identity closes: gaap_net_income + sum of $M adjustments = nongaap_net_income
`plug_cause`	text	2%	NONGAAP_A.plug_cause · copy	Referee verdict on a large unexplained residual (adj_06_plug): missed_line / label_merge / tax_line / rounding / scale_error / filing_does_not_foot / other (LLM adjudicat
`plug_evidence`	text	2%	NONGAAP_A.plug_evidence · copy	Verbatim evidence the referee cited for plug_cause
`plug_filing_foots`	flag	2%	NONGAAP_A.plug_filing_foots · copy	1 = the release's own reconciliation table foots (adds up); 0 = the filing itself does not foot, so the residual is the firm's, not ours
`plug_missed_item_label`	text	0%	NONGAAP_A.plug_missed_item_label · copy	Verbatim label of the reconciliation line the extraction missed, when plug_cause = missed_line (a candidate repair, NOT applied: flag, never fix)
`plug_scale_suspect`	flag	89%	NONGAAP_A.plug_scale_suspect · copy	1 = the residual plug is implausibly large (> $1/share or > 10x the EPS gap): likely a scale or parse error, flagged never fixed
`plug_share`	ratio	3%	NONGAAP_A.plug_share · copy	Residual plug as a share of the EPS gap: \|adj_06_plug\| / \|nongaap_eps - gaap_eps\| (0 = fully itemized bridge)
`recon_both`	flag	89%	NONGAAP_A.recon_both · copy	1 = adjustments are presented both per share and in total dollars
`recon_dollar_only`	flag	89%	NONGAAP_A.recon_dollar_only · copy	1 = adjustments are presented in total dollars only
`recon_merge_map`	text	16%	NONGAAP_A.recon_merge_map · copy	For each merged category: reconstructed printed line numbers + the verbatim labels accumulated into that single taxonomy position (e.g. "adj_04_sbc@L2-4: SBC in COGS / SB
`recon_pershare_only`	flag	89%	NONGAAP_A.recon_pershare_only · copy	1 = adjustments are presented per share only
`recon_quality`	text	89%	NONGAAP_A.recon_quality · copy	Per-share reconciliation quality class from the identity screen: clean (plug zero) / small_plug / large_plug / no_bridge
`recon_quality_m`	text	89%	NONGAAP_A.recon_quality_m · copy	Dollar reconciliation quality class (same scheme as recon_quality, on the $M bridge)
`recon_sequence`	text	39%	NONGAAP_A.recon_sequence · copy	Reconciliation lines in printed top-to-bottom order (category keys, " / "-joined; gaap_eps … nongaap_eps) — the PER-SHARE / primary table order
`recon_sequence_dollar`	text	2%	NONGAAP_A.recon_sequence_dollar · copy	Total-dollar table's printed line order (category keys, ' / '-joined); empty when one combined table or the order matches the per-share table
`recon_starts_nongaap`	flag	89%	NONGAAP_A.recon_starts_nongaap · copy	1 = the reconciliation table runs in reverse, from non-GAAP down to GAAP
`recon_table_decile`	count	41%	NONGAAP_A.recon_table_decile · copy	Decile (1 = start, 10 = end) of the reconciliation table's position within the release text
`recon_table_word_position`	count	41%	NONGAAP_A.recon_table_word_position · copy	Word offset of the reconciliation table within the release text
`reconciliation_per_share`	flag	89%	NONGAAP_A.reconciliation_per_share · copy	1 = the adjustment line items themselves are stated per share (not only the EPS totals)
`tax_impact_gross_m`	$M	25%	NONGAAP_A.tax_impact_gross_m · copy	Separate tax line in the GROSS view, $M (negative deduction)
`tax_impact_gross_ps`	$/share	88%	NONGAAP_A.tax_impact_gross_ps · copy	Separate tax line in the GROSS view, per share (negative = a deduction): observed adj_11_tax_impact if firm reported gross, else imputed = -wedge*t/(1-t). The NET view em
`total_exclusions_m_diff`	$M	37%	NONGAAP_A.total_exclusions_m_diff · copy	Total USD exclusions ($M), DIFFERENCE version = nongaap_net_income_m - gaap_net_income_m (null if a net-income total is missing)
`total_exclusions_m_sum`	$M	40%	NONGAAP_A.total_exclusions_m_sum · copy	Total USD exclusions ($M), SUM version = sum of the itemized adj_*_m dollar adjustments as extracted (before any residual plug)
`total_exclusions_ps_diff`	$/share	89%	NONGAAP_A.total_exclusions_ps_diff · copy	Total per-share exclusions, DIFFERENCE version = nongaap_eps - gaap_eps
`total_exclusions_ps_sum`	$/share	89%	NONGAAP_A.total_exclusions_ps_sum · copy	Total per-share exclusions, SUM version = sum of the itemized per-share adjustments as extracted (before any residual plug)
`recon_anchor`	text	41%	SAT_RECOVERED_PERIOD.recon_anchor · copy	The GAAP measure the reconciliation table STARTS from: total (bottom-line GAAP) / continuing_ops (GAAP from continuing operations) / other / nongaap (reverse table)
`recon_start_value`	mixed	40%	SAT_RECOVERED_PERIOD.recon_start_value · copy	Numeric value on the first line of the reconciliation table (per share if the bridge is per share, $M if in dollars)
`recon_starts_gaap`	flag	41%	SAT_RECOVERED_PERIOD.recon_starts_gaap · copy	1 = the first line of the reconciliation table is a GAAP figure (a genuine GAAP-to-non-GAAP bridge); 0 = the table starts elsewhere or runs in reverse
`recon_table_nongaap`	text	30%	SAT_RECOVERED_PERIOD.recon_table_nongaap · copy	Which non-GAAP measure the reconciliation table bridges to: headline (the headline non-GAAP EPS) / deeper (a second, more adjusted measure) / both / other
`total_exclusions`	mixed	3%	SAT_RECOVERED_PERIOD.total_exclusions · copy	RAW stated total of exclusions as the model read it (present on 3% of rows; units as printed, per share or $M) -- use total_exclusions_ps_sum / total_exclusions_m_sum for

MODA_06_NG_ADJUSTMENTS

50 exclusion categories x per-share / $M / gross / net / labels / recurrence

598 columns + 20 sparse

What it is about. Every reconciling item by category: 54 named adjustment categories with dollar, per-share, gross and net-of-tax versions, verbatim labels, counts and the residual plug. The core of any exclusion analysis.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Which adjustment categories drive the growth in non-GAAP exclusions: stock compensation, amortization of acquired intangibles, restructuring?
provided adj_04_sbc_m, adj_05a_amort_acq_intang_m, adj_22_restructuring_m, adj_06_others_m, adj_06_plug
needs nothing external
Do firms exclude recurring expenses (SBC, restructuring every quarter) under one-time labels?
provided adj_04_sbc_labels, adj_22_restructuring_labels, NG_PERSISTENCE.adj_04_sbc_recur, NG_PERSISTENCE.adj_22_restructuring_recur, NG_PERSISTENCE.n_persistent_excl
needs nothing external
Is the tax effect of adjustments applied consistently, or does it create a 'tax loophole' in non-GAAP EPS?
provided adj_11_tax_impact_m, adj_11a_tax_effect_of_adjustments, adj_11b_discrete_tax_item, NG.nongaap_tax_rate_pct, GAAP.gaap_net_income
needs statutory tax rates; external fundamentals txtq for the GAAP tax line

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_ADJ_ITEM_DETAIL, SAT_RECOVERED_PERIOD

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`adj_01_rent_lease`	numeric	89%	NONGAAP_A.adj_01_rent_lease · copy	Rent/lease expense excl. per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (_m) e
`adj_01_rent_lease_gross`	numeric	89%	NONGAAP_A.adj_01_rent_lease_gross · copy	adj_01_rent_lease on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_01_rent_lease_gross_m`	$M	0%	NONGAAP_A.adj_01_rent_lease_gross_m · copy	adj_01_rent_lease on a GROSS (pre-tax) basis, $M
`adj_01_rent_lease_labels`	text	0%	NONGAAP_A.adj_01_rent_lease_labels · copy	Verbatim source line-item label(s) summed into adj_01_rent_lease, "; "-joined
`adj_01_rent_lease_m`	$M	0%	NONGAAP_A.adj_01_rent_lease_m · copy	Rent/lease expense excl. total $M
`adj_01_rent_lease_net`	numeric	89%	NONGAAP_A.adj_01_rent_lease_net · copy	adj_01_rent_lease on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_01_rent_lease_net_m`	$M	0%	NONGAAP_A.adj_01_rent_lease_net_m · copy	adj_01_rent_lease on a NET (after-tax) basis, $M
`adj_01_rent_lease_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_01_rent_lease_net_ps_incl_imputed · copy	Rent/lease expense excl: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_01_rent_lease_precise`	$/share	0%	NONGAAP_A.adj_01_rent_lease_precise · copy	Precise per-share adj_01_rent_lease: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_01_rent_lease_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_01_rent_lease_ps_incl_imputed · copy	Rent/lease expense excl: per-share amount including imputed (derived, not printed) values
`adj_02_net_interest`	numeric	89%	NONGAAP_A.adj_02_net_interest · copy	Net interest expense excl. per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (_m)
`adj_02_net_interest_gross`	numeric	89%	NONGAAP_A.adj_02_net_interest_gross · copy	adj_02_net_interest on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_02_net_interest_gross_m`	$M	3%	NONGAAP_A.adj_02_net_interest_gross_m · copy	adj_02_net_interest on a GROSS (pre-tax) basis, $M
`adj_02_net_interest_labels`	text	3%	NONGAAP_A.adj_02_net_interest_labels · copy	Verbatim source line-item label(s) summed into adj_02_net_interest, "; "-joined
`adj_02_net_interest_m`	$M	3%	NONGAAP_A.adj_02_net_interest_m · copy	Net interest expense excl. total $M
`adj_02_net_interest_net`	numeric	89%	NONGAAP_A.adj_02_net_interest_net · copy	adj_02_net_interest on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_02_net_interest_net_m`	$M	3%	NONGAAP_A.adj_02_net_interest_net_m · copy	adj_02_net_interest on a NET (after-tax) basis, $M
`adj_02_net_interest_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_02_net_interest_net_ps_incl_imputed · copy	Net interest expense excl: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_02_net_interest_precise`	$/share	3%	NONGAAP_A.adj_02_net_interest_precise · copy	Precise per-share adj_02_net_interest: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_02_net_interest_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_02_net_interest_ps_incl_imputed · copy	Net interest expense excl: per-share amount including imputed (derived, not printed) values
`adj_03_rd`	numeric	89%	NONGAAP_A.adj_03_rd · copy	R&D expense excl. per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (_m) exist on
`adj_03_rd_gross`	numeric	89%	NONGAAP_A.adj_03_rd_gross · copy	adj_03_rd on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_03_rd_gross_m`	$M	0%	NONGAAP_A.adj_03_rd_gross_m · copy	adj_03_rd on a GROSS (pre-tax) basis, $M
`adj_03_rd_labels`	text	0%	NONGAAP_A.adj_03_rd_labels · copy	Verbatim source line-item label(s) summed into adj_03_rd, "; "-joined
`adj_03_rd_m`	$M	0%	NONGAAP_A.adj_03_rd_m · copy	R&D expense excl. total $M
`adj_03_rd_net`	numeric	89%	NONGAAP_A.adj_03_rd_net · copy	adj_03_rd on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_03_rd_net_m`	$M	0%	NONGAAP_A.adj_03_rd_net_m · copy	adj_03_rd on a NET (after-tax) basis, $M
`adj_03_rd_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_03_rd_net_ps_incl_imputed · copy	R&D expense excl: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_03_rd_precise`	$/share	0%	NONGAAP_A.adj_03_rd_precise · copy	Precise per-share adj_03_rd: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_03_rd_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_03_rd_ps_incl_imputed · copy	R&D expense excl: per-share amount including imputed (derived, not printed) values
`adj_04_sbc`	numeric	89%	NONGAAP_A.adj_04_sbc · copy	Stock-based compensation per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (_m) e
`adj_04_sbc_gross`	numeric	89%	NONGAAP_A.adj_04_sbc_gross · copy	adj_04_sbc on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_04_sbc_gross_m`	$M	12%	NONGAAP_A.adj_04_sbc_gross_m · copy	adj_04_sbc on a GROSS (pre-tax) basis, $M
`adj_04_sbc_labels`	text	12%	NONGAAP_A.adj_04_sbc_labels · copy	Verbatim source line-item label(s) summed into adj_04_sbc, "; "-joined
`adj_04_sbc_m`	$M	12%	NONGAAP_A.adj_04_sbc_m · copy	Stock-based compensation total $M
`adj_04_sbc_net`	numeric	89%	NONGAAP_A.adj_04_sbc_net · copy	adj_04_sbc on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_04_sbc_net_m`	$M	12%	NONGAAP_A.adj_04_sbc_net_m · copy	adj_04_sbc on a NET (after-tax) basis, $M
`adj_04_sbc_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_04_sbc_net_ps_incl_imputed · copy	Stock-based compensation: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_04_sbc_precise`	$/share	12%	NONGAAP_A.adj_04_sbc_precise · copy	Precise per-share adj_04_sbc: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_04_sbc_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_04_sbc_ps_incl_imputed · copy	Stock-based compensation: per-share amount including imputed (derived, not printed) values
`adj_05a_amort_acq_intang`	numeric	89%	NONGAAP_A.adj_05a_amort_acq_intang · copy	Amortization of acquired intangibles per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar ver
`adj_05a_amort_acq_intang_gross`	numeric	89%	NONGAAP_A.adj_05a_amort_acq_intang_gross · copy	adj_05a_amort_acq_intang on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_05a_amort_acq_intang_gross_m`	$M	11%	NONGAAP_A.adj_05a_amort_acq_intang_gross_m · copy	adj_05a_amort_acq_intang on a GROSS (pre-tax) basis, $M
`adj_05a_amort_acq_intang_labels`	text	11%	NONGAAP_A.adj_05a_amort_acq_intang_labels · copy	Verbatim source line-item label(s) summed into adj_05a_amort_acq_intang, "; "-joined
`adj_05a_amort_acq_intang_m`	$M	11%	NONGAAP_A.adj_05a_amort_acq_intang_m · copy	Amortization of acquired intangibles total $M
`adj_05a_amort_acq_intang_net`	numeric	89%	NONGAAP_A.adj_05a_amort_acq_intang_net · copy	adj_05a_amort_acq_intang on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_05a_amort_acq_intang_net_m`	$M	11%	NONGAAP_A.adj_05a_amort_acq_intang_net_m · copy	adj_05a_amort_acq_intang on a NET (after-tax) basis, $M
`adj_05a_amort_acq_intang_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_05a_amort_acq_intang_net_ps_incl_imputed · copy	Amortization of acquired intangibles: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_05a_amort_acq_intang_precise`	$/share	10%	NONGAAP_A.adj_05a_amort_acq_intang_precise · copy	Precise per-share adj_05a_amort_acq_intang: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_05a_amort_acq_intang_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_05a_amort_acq_intang_ps_incl_imputed · copy	Amortization of acquired intangibles: per-share amount including imputed (derived, not printed) values
`adj_05b_da_other`	numeric	89%	NONGAAP_A.adj_05b_da_other · copy	Other depreciation and amortization per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar vers
`adj_05b_da_other_gross`	numeric	89%	NONGAAP_A.adj_05b_da_other_gross · copy	adj_05b_da_other on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_05b_da_other_gross_m`	$M	3%	NONGAAP_A.adj_05b_da_other_gross_m · copy	adj_05b_da_other on a GROSS (pre-tax) basis, $M
`adj_05b_da_other_labels`	text	3%	NONGAAP_A.adj_05b_da_other_labels · copy	Verbatim source line-item label(s) summed into adj_05b_da_other, "; "-joined
`adj_05b_da_other_m`	$M	3%	NONGAAP_A.adj_05b_da_other_m · copy	Other depreciation and amortization total $M
`adj_05b_da_other_net`	numeric	89%	NONGAAP_A.adj_05b_da_other_net · copy	adj_05b_da_other on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_05b_da_other_net_m`	$M	3%	NONGAAP_A.adj_05b_da_other_net_m · copy	adj_05b_da_other on a NET (after-tax) basis, $M
`adj_05b_da_other_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_05b_da_other_net_ps_incl_imputed · copy	Other depreciation and amortization: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_05b_da_other_precise`	$/share	3%	NONGAAP_A.adj_05b_da_other_precise · copy	Precise per-share adj_05b_da_other: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_05b_da_other_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_05b_da_other_ps_incl_imputed · copy	Other depreciation and amortization: per-share amount including imputed (derived, not printed) values
`adj_05c_amort_dev_tech`	numeric	89%	NONGAAP_A.adj_05c_amort_dev_tech · copy	Amortization of developed/acquired technology (COGS-side) per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no recon
`adj_05c_amort_dev_tech_gross`	numeric	89%	NONGAAP_A.adj_05c_amort_dev_tech_gross · copy	adj_05c_amort_dev_tech on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_05c_amort_dev_tech_gross_m`	$M	1%	NONGAAP_A.adj_05c_amort_dev_tech_gross_m · copy	adj_05c_amort_dev_tech on a GROSS (pre-tax) basis, $M
`adj_05c_amort_dev_tech_labels`	text	1%	NONGAAP_A.adj_05c_amort_dev_tech_labels · copy	Verbatim source line-item label(s) summed into adj_05c_amort_dev_tech, "; "-joined
`adj_05c_amort_dev_tech_m`	$M	1%	NONGAAP_A.adj_05c_amort_dev_tech_m · copy	Amortization of developed/acquired technology (COGS-side) total $M
`adj_05c_amort_dev_tech_net`	numeric	89%	NONGAAP_A.adj_05c_amort_dev_tech_net · copy	adj_05c_amort_dev_tech on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_05c_amort_dev_tech_net_m`	$M	1%	NONGAAP_A.adj_05c_amort_dev_tech_net_m · copy	adj_05c_amort_dev_tech on a NET (after-tax) basis, $M
`adj_05c_amort_dev_tech_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_05c_amort_dev_tech_net_ps_incl_imputed · copy	Amortization of developed/acquired technology (COGS-side): net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_05c_amort_dev_tech_precise`	$/share	1%	NONGAAP_A.adj_05c_amort_dev_tech_precise · copy	Precise per-share adj_05c_amort_dev_tech: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_05c_amort_dev_tech_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_05c_amort_dev_tech_ps_incl_imputed · copy	Amortization of developed/acquired technology (COGS-side): per-share amount including imputed (derived, not printed) values
`adj_06_genuine`	numeric	85%	NONGAAP_A.adj_06_genuine · copy	The genuinely-labelled part of the 'other' bucket, per diluted share (US$).
`adj_06_genuine_m`	$M	38%	NONGAAP_A.adj_06_genuine_m · copy	The genuinely-labelled part of the 'other' bucket, US$ millions.
`adj_06_others`	numeric	89%	NONGAAP_A.adj_06_others · copy	Others/unidentified + undefined residual per share (unidentified reconciling item, not a rounding artifact; rounding-level residual goes to adjust_rounding_difference). P
`adj_06_others_is_residual`	text	89%	NONGAAP_A.adj_06_others_is_residual · copy	1=adj_06_others absorbs residual to close per-share EPS gap. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliatio
`adj_06_others_labels`	text	19%	NONGAAP_A.adj_06_others_labels · copy	Verbatim source line-item label(s) summed into adj_06_others, "; "-joined
`adj_06_others_m`	$M	38%	NONGAAP_A.adj_06_others_m · copy	Others/unidentified total $M
`adj_06_others_m_is_residual`	$M	89%	NONGAAP_A.adj_06_others_m_is_residual · copy	1=adj_06_others_m absorbs residual to close total-dollar income gap. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no recon
`adj_06_others_precise`	$/share	34%	NONGAAP_A.adj_06_others_precise · copy	Precise per-share adj_06_others: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_06_others_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_06_others_ps_incl_imputed · copy	Others/unidentified + undefined residual per share (unidentified reconciling item, not a rounding artifact; rounding-level residual goes to adjust_rounding_difference): p
`adj_06_others_rounding`	text	89%	NONGAAP_A.adj_06_others_rounding · copy	1=the adj_06_others catch-all is a rounding/residual/balancing PLUG, not a substantive other adjustment (set when a residual was absorbed into it OR its verbatim label is
`adj_06_plug`	numeric	4%	NONGAAP_A.adj_06_plug · copy	BALANCING PLUG, per diluted share (US$): the residual that closes sum(adjustments) = non-GAAP EPS - GAAP EPS. Closure is guaranteed by construction, so judge plug SIZE, n
`adj_06_plug_m`	$M	0%	NONGAAP_A.adj_06_plug_m · copy	Balancing plug in US$ millions (see adj_06_plug).
`adj_07_pension`	numeric	89%	NONGAAP_A.adj_07_pension · copy	Pension/post-retirement excl. per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (
`adj_07_pension_gross`	numeric	89%	NONGAAP_A.adj_07_pension_gross · copy	adj_07_pension on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_07_pension_gross_m`	$M	2%	NONGAAP_A.adj_07_pension_gross_m · copy	adj_07_pension on a GROSS (pre-tax) basis, $M
`adj_07_pension_labels`	text	2%	NONGAAP_A.adj_07_pension_labels · copy	Verbatim source line-item label(s) summed into adj_07_pension, "; "-joined
`adj_07_pension_m`	$M	2%	NONGAAP_A.adj_07_pension_m · copy	Pension/post-retirement excl. total $M
`adj_07_pension_net`	numeric	89%	NONGAAP_A.adj_07_pension_net · copy	adj_07_pension on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_07_pension_net_m`	$M	2%	NONGAAP_A.adj_07_pension_net_m · copy	adj_07_pension on a NET (after-tax) basis, $M
`adj_07_pension_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_07_pension_net_ps_incl_imputed · copy	Pension/post-retirement excl: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_07_pension_precise`	$/share	2%	NONGAAP_A.adj_07_pension_precise · copy	Precise per-share adj_07_pension: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_07_pension_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_07_pension_ps_incl_imputed · copy	Pension/post-retirement excl: per-share amount including imputed (derived, not printed) values
`adj_08_severance`	numeric	89%	NONGAAP_A.adj_08_severance · copy	Severance/termination costs per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (_m
`adj_08_severance_gross`	numeric	89%	NONGAAP_A.adj_08_severance_gross · copy	adj_08_severance on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_08_severance_gross_m`	$M	3%	NONGAAP_A.adj_08_severance_gross_m · copy	adj_08_severance on a GROSS (pre-tax) basis, $M
`adj_08_severance_labels`	text	3%	NONGAAP_A.adj_08_severance_labels · copy	Verbatim source line-item label(s) summed into adj_08_severance, "; "-joined
`adj_08_severance_m`	$M	3%	NONGAAP_A.adj_08_severance_m · copy	Severance/termination costs total $M
`adj_08_severance_net`	numeric	89%	NONGAAP_A.adj_08_severance_net · copy	adj_08_severance on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_08_severance_net_m`	$M	3%	NONGAAP_A.adj_08_severance_net_m · copy	adj_08_severance on a NET (after-tax) basis, $M
`adj_08_severance_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_08_severance_net_ps_incl_imputed · copy	Severance/termination costs: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_08_severance_precise`	$/share	2%	NONGAAP_A.adj_08_severance_precise · copy	Precise per-share adj_08_severance: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_08_severance_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_08_severance_ps_incl_imputed · copy	Severance/termination costs: per-share amount including imputed (derived, not printed) values
`adj_09_realized_gains`	numeric	89%	NONGAAP_A.adj_09_realized_gains · copy	Realized gains/losses on investments per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar ver
`adj_09_realized_gains_gross`	numeric	89%	NONGAAP_A.adj_09_realized_gains_gross · copy	adj_09_realized_gains on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_09_realized_gains_gross_m`	$M	5%	NONGAAP_A.adj_09_realized_gains_gross_m · copy	adj_09_realized_gains on a GROSS (pre-tax) basis, $M
`adj_09_realized_gains_labels`	text	5%	NONGAAP_A.adj_09_realized_gains_labels · copy	Verbatim source line-item label(s) summed into adj_09_realized_gains, "; "-joined
`adj_09_realized_gains_m`	$M	5%	NONGAAP_A.adj_09_realized_gains_m · copy	Realized gains/losses investments total $M
`adj_09_realized_gains_net`	numeric	89%	NONGAAP_A.adj_09_realized_gains_net · copy	adj_09_realized_gains on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_09_realized_gains_net_m`	$M	5%	NONGAAP_A.adj_09_realized_gains_net_m · copy	adj_09_realized_gains on a NET (after-tax) basis, $M
`adj_09_realized_gains_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_09_realized_gains_net_ps_incl_imputed · copy	Realized gains/losses on investments: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_09_realized_gains_precise`	$/share	4%	NONGAAP_A.adj_09_realized_gains_precise · copy	Precise per-share adj_09_realized_gains: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_09_realized_gains_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_09_realized_gains_ps_incl_imputed · copy	Realized gains/losses on investments: per-share amount including imputed (derived, not printed) values
`adj_10_inventory_writedown`	numeric	89%	NONGAAP_A.adj_10_inventory_writedown · copy	Inventory write-downs per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (_m) exis
`adj_10_inventory_writedown_gross`	numeric	89%	NONGAAP_A.adj_10_inventory_writedown_gross · copy	adj_10_inventory_writedown on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_10_inventory_writedown_gross_m`	$M	2%	NONGAAP_A.adj_10_inventory_writedown_gross_m · copy	adj_10_inventory_writedown on a GROSS (pre-tax) basis, $M
`adj_10_inventory_writedown_labels`	text	2%	NONGAAP_A.adj_10_inventory_writedown_labels · copy	Verbatim source line-item label(s) summed into adj_10_inventory_writedown, "; "-joined
`adj_10_inventory_writedown_m`	$M	2%	NONGAAP_A.adj_10_inventory_writedown_m · copy	Inventory write-downs total $M
`adj_10_inventory_writedown_net`	numeric	89%	NONGAAP_A.adj_10_inventory_writedown_net · copy	adj_10_inventory_writedown on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_10_inventory_writedown_net_m`	$M	2%	NONGAAP_A.adj_10_inventory_writedown_net_m · copy	adj_10_inventory_writedown on a NET (after-tax) basis, $M
`adj_10_inventory_writedown_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_10_inventory_writedown_net_ps_incl_imputed · copy	Inventory write-downs: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_10_inventory_writedown_precise`	$/share	1%	NONGAAP_A.adj_10_inventory_writedown_precise · copy	Precise per-share adj_10_inventory_writedown: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_10_inventory_writedown_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_10_inventory_writedown_ps_incl_imputed · copy	Inventory write-downs: per-share amount including imputed (derived, not printed) values
`adj_10b_inventory_method`	numeric	89%	NONGAAP_A.adj_10b_inventory_method · copy	Inventory cost-flow method (LIFO/FIFO) effect per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. D
`adj_10b_inventory_method_gross`	numeric	89%	NONGAAP_A.adj_10b_inventory_method_gross · copy	adj_10b_inventory_method on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_10b_inventory_method_gross_m`	$M	0%	NONGAAP_A.adj_10b_inventory_method_gross_m · copy	adj_10b_inventory_method on a GROSS (pre-tax) basis, $M
`adj_10b_inventory_method_labels`	text	0%	NONGAAP_A.adj_10b_inventory_method_labels · copy	Verbatim source line-item label(s) summed into adj_10b_inventory_method, "; "-joined
`adj_10b_inventory_method_m`	$M	0%	NONGAAP_A.adj_10b_inventory_method_m · copy	Inventory cost-flow method (LIFO/FIFO) effect total $M
`adj_10b_inventory_method_net`	numeric	89%	NONGAAP_A.adj_10b_inventory_method_net · copy	adj_10b_inventory_method on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_10b_inventory_method_net_m`	$M	0%	NONGAAP_A.adj_10b_inventory_method_net_m · copy	adj_10b_inventory_method on a NET (after-tax) basis, $M
`adj_10b_inventory_method_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_10b_inventory_method_net_ps_incl_imputed · copy	Inventory cost-flow method (LIFO/FIFO) effect: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_10b_inventory_method_precise`	$/share	0%	NONGAAP_A.adj_10b_inventory_method_precise · copy	Precise per-share adj_10b_inventory_method: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_10b_inventory_method_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_10b_inventory_method_ps_incl_imputed · copy	Inventory cost-flow method (LIFO/FIFO) effect: per-share amount including imputed (derived, not printed) values
`adj_11_tax_impact`	numeric	89%	NONGAAP_A.adj_11_tax_impact · copy	Tax impact of non-GAAP excl. per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (_
`adj_11_tax_impact_labels`	text	21%	NONGAAP_A.adj_11_tax_impact_labels · copy	Verbatim source line-item label(s) summed into adj_11_tax_impact, "; "-joined
`adj_11_tax_impact_m`	$M	21%	NONGAAP_A.adj_11_tax_impact_m · copy	Tax impact of non-GAAP excl. total $M
`adj_11_tax_impact_precise`	$/share	20%	NONGAAP_A.adj_11_tax_impact_precise · copy	Precise per-share adj_11_tax_impact: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_11_tax_impact_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_11_tax_impact_ps_incl_imputed · copy	Tax impact of non-GAAP excl: per-share amount including imputed (derived, not printed) values
`adj_12_startup`	numeric	89%	NONGAAP_A.adj_12_startup · copy	New initiatives/start-up costs per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions
`adj_12_startup_gross`	numeric	89%	NONGAAP_A.adj_12_startup_gross · copy	adj_12_startup on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_12_startup_gross_m`	$M	1%	NONGAAP_A.adj_12_startup_gross_m · copy	adj_12_startup on a GROSS (pre-tax) basis, $M
`adj_12_startup_labels`	text	1%	NONGAAP_A.adj_12_startup_labels · copy	Verbatim source line-item label(s) summed into adj_12_startup, "; "-joined
`adj_12_startup_m`	$M	1%	NONGAAP_A.adj_12_startup_m · copy	New initiatives/start-up costs total $M
`adj_12_startup_net`	numeric	89%	NONGAAP_A.adj_12_startup_net · copy	adj_12_startup on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_12_startup_net_m`	$M	1%	NONGAAP_A.adj_12_startup_net_m · copy	adj_12_startup on a NET (after-tax) basis, $M
`adj_12_startup_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_12_startup_net_ps_incl_imputed · copy	New initiatives/start-up costs: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_12_startup_precise`	$/share	1%	NONGAAP_A.adj_12_startup_precise · copy	Precise per-share adj_12_startup: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_12_startup_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_12_startup_ps_incl_imputed · copy	New initiatives/start-up costs: per-share amount including imputed (derived, not printed) values
`adj_13_equity_income`	numeric	89%	NONGAAP_A.adj_13_equity_income · copy	Equity income unconsolidated subs per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versio
`adj_13_equity_income_gross`	numeric	89%	NONGAAP_A.adj_13_equity_income_gross · copy	adj_13_equity_income on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_13_equity_income_gross_m`	$M	2%	NONGAAP_A.adj_13_equity_income_gross_m · copy	adj_13_equity_income on a GROSS (pre-tax) basis, $M
`adj_13_equity_income_labels`	text	2%	NONGAAP_A.adj_13_equity_income_labels · copy	Verbatim source line-item label(s) summed into adj_13_equity_income, "; "-joined
`adj_13_equity_income_m`	$M	2%	NONGAAP_A.adj_13_equity_income_m · copy	Equity income unconsolidated subs total $M
`adj_13_equity_income_net`	numeric	89%	NONGAAP_A.adj_13_equity_income_net · copy	adj_13_equity_income on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_13_equity_income_net_m`	$M	2%	NONGAAP_A.adj_13_equity_income_net_m · copy	adj_13_equity_income on a NET (after-tax) basis, $M
`adj_13_equity_income_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_13_equity_income_net_ps_incl_imputed · copy	Equity income unconsolidated subs: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_13_equity_income_precise`	$/share	2%	NONGAAP_A.adj_13_equity_income_precise · copy	Precise per-share adj_13_equity_income: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_13_equity_income_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_13_equity_income_ps_incl_imputed · copy	Equity income unconsolidated subs: per-share amount including imputed (derived, not printed) values
`adj_14_impair_ppe_finite`	numeric	89%	NONGAAP_A.adj_14_impair_ppe_finite · copy	Impairment PP&E finite-lived intang per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar vers
`adj_14_impair_ppe_finite_gross`	numeric	89%	NONGAAP_A.adj_14_impair_ppe_finite_gross · copy	adj_14_impair_ppe_finite on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_14_impair_ppe_finite_gross_m`	$M	7%	NONGAAP_A.adj_14_impair_ppe_finite_gross_m · copy	adj_14_impair_ppe_finite on a GROSS (pre-tax) basis, $M
`adj_14_impair_ppe_finite_labels`	text	7%	NONGAAP_A.adj_14_impair_ppe_finite_labels · copy	Verbatim source line-item label(s) summed into adj_14_impair_ppe_finite, "; "-joined
`adj_14_impair_ppe_finite_m`	$M	7%	NONGAAP_A.adj_14_impair_ppe_finite_m · copy	Impairment PP&E finite-lived intang total $M
`adj_14_impair_ppe_finite_net`	numeric	89%	NONGAAP_A.adj_14_impair_ppe_finite_net · copy	adj_14_impair_ppe_finite on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_14_impair_ppe_finite_net_m`	$M	7%	NONGAAP_A.adj_14_impair_ppe_finite_net_m · copy	adj_14_impair_ppe_finite on a NET (after-tax) basis, $M
`adj_14_impair_ppe_finite_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_14_impair_ppe_finite_net_ps_incl_imputed · copy	Impairment PP&E finite-lived intang: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_14_impair_ppe_finite_precise`	$/share	6%	NONGAAP_A.adj_14_impair_ppe_finite_precise · copy	Precise per-share adj_14_impair_ppe_finite: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_14_impair_ppe_finite_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_14_impair_ppe_finite_ps_incl_imputed · copy	Impairment PP&E finite-lived intang: per-share amount including imputed (derived, not printed) values
`adj_14b_goodwill_impairment`	numeric	89%	NONGAAP_A.adj_14b_goodwill_impairment · copy	Goodwill impairment/write-down per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions
`adj_14b_goodwill_impairment_gross`	numeric	89%	NONGAAP_A.adj_14b_goodwill_impairment_gross · copy	adj_14b_goodwill_impairment on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_14b_goodwill_impairment_gross_m`	$M	3%	NONGAAP_A.adj_14b_goodwill_impairment_gross_m · copy	adj_14b_goodwill_impairment on a GROSS (pre-tax) basis, $M
`adj_14b_goodwill_impairment_labels`	text	3%	NONGAAP_A.adj_14b_goodwill_impairment_labels · copy	Verbatim source line-item label(s) summed into adj_14b_goodwill_impairment, "; "-joined
`adj_14b_goodwill_impairment_m`	$M	3%	NONGAAP_A.adj_14b_goodwill_impairment_m · copy	Goodwill impairment/write-down total $M
`adj_14b_goodwill_impairment_net`	numeric	89%	NONGAAP_A.adj_14b_goodwill_impairment_net · copy	adj_14b_goodwill_impairment on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_14b_goodwill_impairment_net_m`	$M	3%	NONGAAP_A.adj_14b_goodwill_impairment_net_m · copy	adj_14b_goodwill_impairment on a NET (after-tax) basis, $M
`adj_14b_goodwill_impairment_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_14b_goodwill_impairment_net_ps_incl_imputed · copy	Goodwill impairment/write-down: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_14b_goodwill_impairment_precise`	$/share	3%	NONGAAP_A.adj_14b_goodwill_impairment_precise · copy	Precise per-share adj_14b_goodwill_impairment: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_14b_goodwill_impairment_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_14b_goodwill_impairment_ps_incl_imputed · copy	Goodwill impairment/write-down: per-share amount including imputed (derived, not printed) values
`adj_14c_indef_intangible`	numeric	89%	NONGAAP_A.adj_14c_indef_intangible · copy	Indefinite-lived intangible impairment per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar v
`adj_14c_indef_intangible_gross`	numeric	89%	NONGAAP_A.adj_14c_indef_intangible_gross · copy	adj_14c_indef_intangible on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_14c_indef_intangible_gross_m`	$M	0%	NONGAAP_A.adj_14c_indef_intangible_gross_m · copy	adj_14c_indef_intangible on a GROSS (pre-tax) basis, $M
`adj_14c_indef_intangible_labels`	text	0%	NONGAAP_A.adj_14c_indef_intangible_labels · copy	Verbatim source line-item label(s) summed into adj_14c_indef_intangible, "; "-joined
`adj_14c_indef_intangible_m`	$M	0%	NONGAAP_A.adj_14c_indef_intangible_m · copy	Indefinite-lived intangible impairment total $M
`adj_14c_indef_intangible_net`	numeric	89%	NONGAAP_A.adj_14c_indef_intangible_net · copy	adj_14c_indef_intangible on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_14c_indef_intangible_net_m`	$M	0%	NONGAAP_A.adj_14c_indef_intangible_net_m · copy	adj_14c_indef_intangible on a NET (after-tax) basis, $M
`adj_14c_indef_intangible_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_14c_indef_intangible_net_ps_incl_imputed · copy	Indefinite-lived intangible impairment: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_14c_indef_intangible_precise`	$/share	0%	NONGAAP_A.adj_14c_indef_intangible_precise · copy	Precise per-share adj_14c_indef_intangible: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_14c_indef_intangible_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_14c_indef_intangible_ps_incl_imputed · copy	Indefinite-lived intangible impairment: per-share amount including imputed (derived, not printed) values
`adj_15_fx`	numeric	89%	NONGAAP_A.adj_15_fx · copy	Foreign currency gains/losses per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (
`adj_15_fx_gross`	numeric	89%	NONGAAP_A.adj_15_fx_gross · copy	adj_15_fx on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_15_fx_gross_m`	$M	2%	NONGAAP_A.adj_15_fx_gross_m · copy	adj_15_fx on a GROSS (pre-tax) basis, $M
`adj_15_fx_labels`	text	3%	NONGAAP_A.adj_15_fx_labels · copy	Verbatim source line-item label(s) summed into adj_15_fx, "; "-joined
`adj_15_fx_m`	$M	2%	NONGAAP_A.adj_15_fx_m · copy	Foreign currency gains/losses total $M
`adj_15_fx_net`	numeric	89%	NONGAAP_A.adj_15_fx_net · copy	adj_15_fx on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_15_fx_net_m`	$M	2%	NONGAAP_A.adj_15_fx_net_m · copy	adj_15_fx on a NET (after-tax) basis, $M
`adj_15_fx_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_15_fx_net_ps_incl_imputed · copy	Foreign currency gains/losses: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_15_fx_precise`	$/share	2%	NONGAAP_A.adj_15_fx_precise · copy	Precise per-share adj_15_fx: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_15_fx_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_15_fx_ps_incl_imputed · copy	Foreign currency gains/losses: per-share amount including imputed (derived, not printed) values
`adj_16_debt_extinguishment`	numeric	89%	NONGAAP_A.adj_16_debt_extinguishment · copy	Debt extinguishment/refinancing per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions
`adj_16_debt_extinguishment_gross`	numeric	89%	NONGAAP_A.adj_16_debt_extinguishment_gross · copy	adj_16_debt_extinguishment on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_16_debt_extinguishment_gross_m`	$M	7%	NONGAAP_A.adj_16_debt_extinguishment_gross_m · copy	adj_16_debt_extinguishment on a GROSS (pre-tax) basis, $M
`adj_16_debt_extinguishment_labels`	text	7%	NONGAAP_A.adj_16_debt_extinguishment_labels · copy	Verbatim source line-item label(s) summed into adj_16_debt_extinguishment, "; "-joined
`adj_16_debt_extinguishment_m`	$M	7%	NONGAAP_A.adj_16_debt_extinguishment_m · copy	Debt extinguishment/refinancing total $M
`adj_16_debt_extinguishment_net`	numeric	89%	NONGAAP_A.adj_16_debt_extinguishment_net · copy	adj_16_debt_extinguishment on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_16_debt_extinguishment_net_m`	$M	7%	NONGAAP_A.adj_16_debt_extinguishment_net_m · copy	adj_16_debt_extinguishment on a NET (after-tax) basis, $M
`adj_16_debt_extinguishment_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_16_debt_extinguishment_net_ps_incl_imputed · copy	Debt extinguishment/refinancing: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_16_debt_extinguishment_precise`	$/share	6%	NONGAAP_A.adj_16_debt_extinguishment_precise · copy	Precise per-share adj_16_debt_extinguishment: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_16_debt_extinguishment_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_16_debt_extinguishment_ps_incl_imputed · copy	Debt extinguishment/refinancing: per-share amount including imputed (derived, not printed) values
`adj_17_litigation`	numeric	89%	NONGAAP_A.adj_17_litigation · copy	Litigation/settlement costs per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (_m
`adj_17_litigation_gross`	numeric	89%	NONGAAP_A.adj_17_litigation_gross · copy	adj_17_litigation on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_17_litigation_gross_m`	$M	6%	NONGAAP_A.adj_17_litigation_gross_m · copy	adj_17_litigation on a GROSS (pre-tax) basis, $M
`adj_17_litigation_labels`	text	6%	NONGAAP_A.adj_17_litigation_labels · copy	Verbatim source line-item label(s) summed into adj_17_litigation, "; "-joined
`adj_17_litigation_m`	$M	6%	NONGAAP_A.adj_17_litigation_m · copy	Litigation/settlement costs total $M
`adj_17_litigation_net`	numeric	89%	NONGAAP_A.adj_17_litigation_net · copy	adj_17_litigation on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_17_litigation_net_m`	$M	6%	NONGAAP_A.adj_17_litigation_net_m · copy	adj_17_litigation on a NET (after-tax) basis, $M
`adj_17_litigation_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_17_litigation_net_ps_incl_imputed · copy	Litigation/settlement costs: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_17_litigation_precise`	$/share	6%	NONGAAP_A.adj_17_litigation_precise · copy	Precise per-share adj_17_litigation: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_17_litigation_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_17_litigation_ps_incl_imputed · copy	Litigation/settlement costs: per-share amount including imputed (derived, not printed) values
`adj_18_fair_value`	numeric	89%	NONGAAP_A.adj_18_fair_value · copy	Unrealized fair value adjustments per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versio
`adj_18_fair_value_gross`	numeric	89%	NONGAAP_A.adj_18_fair_value_gross · copy	adj_18_fair_value on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_18_fair_value_gross_m`	$M	5%	NONGAAP_A.adj_18_fair_value_gross_m · copy	adj_18_fair_value on a GROSS (pre-tax) basis, $M
`adj_18_fair_value_labels`	text	5%	NONGAAP_A.adj_18_fair_value_labels · copy	Verbatim source line-item label(s) summed into adj_18_fair_value, "; "-joined
`adj_18_fair_value_m`	$M	5%	NONGAAP_A.adj_18_fair_value_m · copy	Unrealized fair value adjustments total $M
`adj_18_fair_value_net`	numeric	89%	NONGAAP_A.adj_18_fair_value_net · copy	adj_18_fair_value on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_18_fair_value_net_m`	$M	5%	NONGAAP_A.adj_18_fair_value_net_m · copy	adj_18_fair_value on a NET (after-tax) basis, $M
`adj_18_fair_value_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_18_fair_value_net_ps_incl_imputed · copy	Unrealized fair value adjustments: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_18_fair_value_precise`	$/share	5%	NONGAAP_A.adj_18_fair_value_precise · copy	Precise per-share adj_18_fair_value: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_18_fair_value_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_18_fair_value_ps_incl_imputed · copy	Unrealized fair value adjustments: per-share amount including imputed (derived, not printed) values
`adj_19_acquisition`	numeric	89%	NONGAAP_A.adj_19_acquisition · copy	Merger/acquisition costs per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (_m) e
`adj_19_acquisition_gross`	numeric	89%	NONGAAP_A.adj_19_acquisition_gross · copy	adj_19_acquisition on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_19_acquisition_gross_m`	$M	11%	NONGAAP_A.adj_19_acquisition_gross_m · copy	adj_19_acquisition on a GROSS (pre-tax) basis, $M
`adj_19_acquisition_labels`	text	11%	NONGAAP_A.adj_19_acquisition_labels · copy	Verbatim source line-item label(s) summed into adj_19_acquisition, "; "-joined
`adj_19_acquisition_m`	$M	11%	NONGAAP_A.adj_19_acquisition_m · copy	M&A transaction costs total $M
`adj_19_acquisition_net`	numeric	89%	NONGAAP_A.adj_19_acquisition_net · copy	adj_19_acquisition on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_19_acquisition_net_m`	$M	11%	NONGAAP_A.adj_19_acquisition_net_m · copy	adj_19_acquisition on a NET (after-tax) basis, $M
`adj_19_acquisition_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_19_acquisition_net_ps_incl_imputed · copy	Merger/acquisition costs: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_19_acquisition_precise`	$/share	10%	NONGAAP_A.adj_19_acquisition_precise · copy	Precise per-share adj_19_acquisition: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_19_acquisition_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_19_acquisition_ps_incl_imputed · copy	Merger/acquisition costs: per-share amount including imputed (derived, not printed) values
`adj_20_ppe_sale`	numeric	89%	NONGAAP_A.adj_20_ppe_sale · copy	Gains/losses on sale of PP&E per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (_
`adj_20_ppe_sale_gross`	numeric	89%	NONGAAP_A.adj_20_ppe_sale_gross · copy	adj_20_ppe_sale on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_20_ppe_sale_gross_m`	$M	5%	NONGAAP_A.adj_20_ppe_sale_gross_m · copy	adj_20_ppe_sale on a GROSS (pre-tax) basis, $M
`adj_20_ppe_sale_labels`	text	5%	NONGAAP_A.adj_20_ppe_sale_labels · copy	Verbatim source line-item label(s) summed into adj_20_ppe_sale, "; "-joined
`adj_20_ppe_sale_m`	$M	5%	NONGAAP_A.adj_20_ppe_sale_m · copy	Gains/losses on sale of PP&E total $M
`adj_20_ppe_sale_net`	numeric	89%	NONGAAP_A.adj_20_ppe_sale_net · copy	adj_20_ppe_sale on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_20_ppe_sale_net_m`	$M	5%	NONGAAP_A.adj_20_ppe_sale_net_m · copy	adj_20_ppe_sale on a NET (after-tax) basis, $M
`adj_20_ppe_sale_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_20_ppe_sale_net_ps_incl_imputed · copy	Gains/losses on sale of PP&E: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_20_ppe_sale_precise`	$/share	4%	NONGAAP_A.adj_20_ppe_sale_precise · copy	Precise per-share adj_20_ppe_sale: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_20_ppe_sale_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_20_ppe_sale_ps_incl_imputed · copy	Gains/losses on sale of PP&E: per-share amount including imputed (derived, not printed) values
`adj_21_tax_accounting`	numeric	89%	NONGAAP_A.adj_21_tax_accounting · copy	Tax/accounting rule changes per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (_m
`adj_21_tax_accounting_gross`	numeric	89%	NONGAAP_A.adj_21_tax_accounting_gross · copy	adj_21_tax_accounting on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_21_tax_accounting_gross_m`	$M	2%	NONGAAP_A.adj_21_tax_accounting_gross_m · copy	adj_21_tax_accounting on a GROSS (pre-tax) basis, $M
`adj_21_tax_accounting_labels`	text	2%	NONGAAP_A.adj_21_tax_accounting_labels · copy	Verbatim source line-item label(s) summed into adj_21_tax_accounting, "; "-joined
`adj_21_tax_accounting_m`	$M	2%	NONGAAP_A.adj_21_tax_accounting_m · copy	Tax/accounting rule changes total $M
`adj_21_tax_accounting_net`	numeric	89%	NONGAAP_A.adj_21_tax_accounting_net · copy	adj_21_tax_accounting on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_21_tax_accounting_net_m`	$M	2%	NONGAAP_A.adj_21_tax_accounting_net_m · copy	adj_21_tax_accounting on a NET (after-tax) basis, $M
`adj_21_tax_accounting_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_21_tax_accounting_net_ps_incl_imputed · copy	Tax/accounting rule changes: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_21_tax_accounting_precise`	$/share	2%	NONGAAP_A.adj_21_tax_accounting_precise · copy	Precise per-share adj_21_tax_accounting: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_21_tax_accounting_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_21_tax_accounting_ps_incl_imputed · copy	Tax/accounting rule changes: per-share amount including imputed (derived, not printed) values
`adj_22_restructuring`	numeric	89%	NONGAAP_A.adj_22_restructuring · copy	Restructuring charges per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (_m) exis
`adj_22_restructuring_gross`	numeric	89%	NONGAAP_A.adj_22_restructuring_gross · copy	adj_22_restructuring on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_22_restructuring_gross_m`	$M	14%	NONGAAP_A.adj_22_restructuring_gross_m · copy	adj_22_restructuring on a GROSS (pre-tax) basis, $M
`adj_22_restructuring_labels`	text	14%	NONGAAP_A.adj_22_restructuring_labels · copy	Verbatim source line-item label(s) summed into adj_22_restructuring, "; "-joined
`adj_22_restructuring_m`	$M	14%	NONGAAP_A.adj_22_restructuring_m · copy	Restructuring charges total $M
`adj_22_restructuring_net`	numeric	89%	NONGAAP_A.adj_22_restructuring_net · copy	adj_22_restructuring on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_22_restructuring_net_m`	$M	14%	NONGAAP_A.adj_22_restructuring_net_m · copy	adj_22_restructuring on a NET (after-tax) basis, $M
`adj_22_restructuring_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_22_restructuring_net_ps_incl_imputed · copy	Restructuring charges: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_22_restructuring_precise`	$/share	13%	NONGAAP_A.adj_22_restructuring_precise · copy	Precise per-share adj_22_restructuring: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_22_restructuring_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_22_restructuring_ps_incl_imputed · copy	Restructuring charges: per-share amount including imputed (derived, not printed) values
`adj_23_discontinued`	numeric	89%	NONGAAP_A.adj_23_discontinued · copy	Discontinued operations per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (_m) ex
`adj_23_discontinued_gross`	numeric	89%	NONGAAP_A.adj_23_discontinued_gross · copy	adj_23_discontinued on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_23_discontinued_gross_m`	$M	4%	NONGAAP_A.adj_23_discontinued_gross_m · copy	adj_23_discontinued on a GROSS (pre-tax) basis, $M
`adj_23_discontinued_labels`	text	4%	NONGAAP_A.adj_23_discontinued_labels · copy	Verbatim source line-item label(s) summed into adj_23_discontinued, "; "-joined
`adj_23_discontinued_m`	$M	4%	NONGAAP_A.adj_23_discontinued_m · copy	Discontinued operations total $M
`adj_23_discontinued_net`	numeric	89%	NONGAAP_A.adj_23_discontinued_net · copy	adj_23_discontinued on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_23_discontinued_net_m`	$M	4%	NONGAAP_A.adj_23_discontinued_net_m · copy	adj_23_discontinued on a NET (after-tax) basis, $M
`adj_23_discontinued_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_23_discontinued_net_ps_incl_imputed · copy	Discontinued operations: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_23_discontinued_precise`	$/share	4%	NONGAAP_A.adj_23_discontinued_precise · copy	Precise per-share adj_23_discontinued: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_23_discontinued_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_23_discontinued_ps_incl_imputed · copy	Discontinued operations: per-share amount including imputed (derived, not printed) values
`adj_24_integration`	ratio	89%	NONGAAP_A.adj_24_integration · copy	Post-acquisition integration costs per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versi
`adj_24_integration_gross`	ratio	89%	NONGAAP_A.adj_24_integration_gross · copy	adj_24_integration on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_24_integration_gross_m`	$M	2%	NONGAAP_A.adj_24_integration_gross_m · copy	adj_24_integration on a GROSS (pre-tax) basis, $M
`adj_24_integration_labels`	ratio	2%	NONGAAP_A.adj_24_integration_labels · copy	Verbatim source line-item label(s) summed into adj_24_integration, "; "-joined
`adj_24_integration_m`	$M	2%	NONGAAP_A.adj_24_integration_m · copy	Post-acquisition integration costs total $M
`adj_24_integration_net`	ratio	89%	NONGAAP_A.adj_24_integration_net · copy	adj_24_integration on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_24_integration_net_m`	$M	2%	NONGAAP_A.adj_24_integration_net_m · copy	adj_24_integration on a NET (after-tax) basis, $M
`adj_24_integration_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_24_integration_net_ps_incl_imputed · copy	Post-acquisition integration costs: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_24_integration_precise`	$/share	2%	NONGAAP_A.adj_24_integration_precise · copy	Precise per-share adj_24_integration: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_24_integration_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_24_integration_ps_incl_imputed · copy	Post-acquisition integration costs: per-share amount including imputed (derived, not printed) values
`adj_25_covid`	numeric	89%	NONGAAP_A.adj_25_covid · copy	COVID-19/pandemic charges per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (_m)
`adj_25_covid_gross`	numeric	89%	NONGAAP_A.adj_25_covid_gross · copy	adj_25_covid on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_25_covid_gross_m`	$M	0%	NONGAAP_A.adj_25_covid_gross_m · copy	adj_25_covid on a GROSS (pre-tax) basis, $M
`adj_25_covid_labels`	text	0%	NONGAAP_A.adj_25_covid_labels · copy	Verbatim source line-item label(s) summed into adj_25_covid, "; "-joined
`adj_25_covid_m`	$M	0%	NONGAAP_A.adj_25_covid_m · copy	COVID-19/pandemic charges total $M
`adj_25_covid_net`	numeric	89%	NONGAAP_A.adj_25_covid_net · copy	adj_25_covid on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_25_covid_net_m`	$M	0%	NONGAAP_A.adj_25_covid_net_m · copy	adj_25_covid on a NET (after-tax) basis, $M
`adj_25_covid_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_25_covid_net_ps_incl_imputed · copy	COVID-19/pandemic charges: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_25_covid_precise`	$/share	0%	NONGAAP_A.adj_25_covid_precise · copy	Precise per-share adj_25_covid: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_25_covid_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_25_covid_ps_incl_imputed · copy	COVID-19/pandemic charges: per-share amount including imputed (derived, not printed) values
`adj_26_unrealized_invst`	numeric	89%	NONGAAP_A.adj_26_unrealized_invst · copy	Unrealized investment gains/losses per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versi
`adj_26_unrealized_invst_gross`	numeric	89%	NONGAAP_A.adj_26_unrealized_invst_gross · copy	adj_26_unrealized_invst on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_26_unrealized_invst_gross_m`	$M	1%	NONGAAP_A.adj_26_unrealized_invst_gross_m · copy	adj_26_unrealized_invst on a GROSS (pre-tax) basis, $M
`adj_26_unrealized_invst_labels`	text	1%	NONGAAP_A.adj_26_unrealized_invst_labels · copy	Verbatim source line-item label(s) summed into adj_26_unrealized_invst, "; "-joined
`adj_26_unrealized_invst_m`	$M	1%	NONGAAP_A.adj_26_unrealized_invst_m · copy	Unrealized investment gains/losses total $M
`adj_26_unrealized_invst_net`	numeric	89%	NONGAAP_A.adj_26_unrealized_invst_net · copy	adj_26_unrealized_invst on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_26_unrealized_invst_net_m`	$M	1%	NONGAAP_A.adj_26_unrealized_invst_net_m · copy	adj_26_unrealized_invst on a NET (after-tax) basis, $M
`adj_26_unrealized_invst_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_26_unrealized_invst_net_ps_incl_imputed · copy	Unrealized investment gains/losses: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_26_unrealized_invst_precise`	$/share	1%	NONGAAP_A.adj_26_unrealized_invst_precise · copy	Precise per-share adj_26_unrealized_invst: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_26_unrealized_invst_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_26_unrealized_invst_ps_incl_imputed · copy	Unrealized investment gains/losses: per-share amount including imputed (derived, not printed) values
`adj_27_ipr_d`	numeric	89%	NONGAAP_A.adj_27_ipr_d · copy	Acquired in-process R&D write-off per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versio
`adj_27_ipr_d_gross`	numeric	89%	NONGAAP_A.adj_27_ipr_d_gross · copy	adj_27_ipr_d on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_27_ipr_d_gross_m`	$M	1%	NONGAAP_A.adj_27_ipr_d_gross_m · copy	adj_27_ipr_d on a GROSS (pre-tax) basis, $M
`adj_27_ipr_d_labels`	text	1%	NONGAAP_A.adj_27_ipr_d_labels · copy	Verbatim source line-item label(s) summed into adj_27_ipr_d, "; "-joined
`adj_27_ipr_d_m`	$M	1%	NONGAAP_A.adj_27_ipr_d_m · copy	Acquired in-process R&D write-off total $M
`adj_27_ipr_d_net`	numeric	89%	NONGAAP_A.adj_27_ipr_d_net · copy	adj_27_ipr_d on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_27_ipr_d_net_m`	$M	1%	NONGAAP_A.adj_27_ipr_d_net_m · copy	adj_27_ipr_d on a NET (after-tax) basis, $M
`adj_27_ipr_d_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_27_ipr_d_net_ps_incl_imputed · copy	Acquired in-process R&D write-off: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_27_ipr_d_precise`	$/share	1%	NONGAAP_A.adj_27_ipr_d_precise · copy	Precise per-share adj_27_ipr_d: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_27_ipr_d_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_27_ipr_d_ps_incl_imputed · copy	Acquired in-process R&D write-off: per-share amount including imputed (derived, not printed) values
`adj_28_natural_disaster`	numeric	89%	NONGAAP_A.adj_28_natural_disaster · copy	Natural disaster/catastrophe charges per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar ver
`adj_28_natural_disaster_gross`	numeric	89%	NONGAAP_A.adj_28_natural_disaster_gross · copy	adj_28_natural_disaster on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_28_natural_disaster_gross_m`	$M	1%	NONGAAP_A.adj_28_natural_disaster_gross_m · copy	adj_28_natural_disaster on a GROSS (pre-tax) basis, $M
`adj_28_natural_disaster_labels`	text	1%	NONGAAP_A.adj_28_natural_disaster_labels · copy	Verbatim source line-item label(s) summed into adj_28_natural_disaster, "; "-joined
`adj_28_natural_disaster_m`	$M	1%	NONGAAP_A.adj_28_natural_disaster_m · copy	Natural disaster/catastrophe charges total $M
`adj_28_natural_disaster_net`	numeric	89%	NONGAAP_A.adj_28_natural_disaster_net · copy	adj_28_natural_disaster on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_28_natural_disaster_net_m`	$M	1%	NONGAAP_A.adj_28_natural_disaster_net_m · copy	adj_28_natural_disaster on a NET (after-tax) basis, $M
`adj_28_natural_disaster_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_28_natural_disaster_net_ps_incl_imputed · copy	Natural disaster/catastrophe charges: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_28_natural_disaster_precise`	$/share	1%	NONGAAP_A.adj_28_natural_disaster_precise · copy	Precise per-share adj_28_natural_disaster: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_28_natural_disaster_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_28_natural_disaster_ps_incl_imputed · copy	Natural disaster/catastrophe charges: per-share amount including imputed (derived, not printed) values
`adj_29_supply_chain`	numeric	89%	NONGAAP_A.adj_29_supply_chain · copy	Supply chain disruption costs per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (
`adj_29_supply_chain_gross`	numeric	89%	NONGAAP_A.adj_29_supply_chain_gross · copy	adj_29_supply_chain on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_29_supply_chain_labels`	text	0%	NONGAAP_A.adj_29_supply_chain_labels · copy	Verbatim source line-item label(s) summed into adj_29_supply_chain, "; "-joined
`adj_29_supply_chain_net`	numeric	89%	NONGAAP_A.adj_29_supply_chain_net · copy	adj_29_supply_chain on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_29_supply_chain_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_29_supply_chain_net_ps_incl_imputed · copy	Supply chain disruption costs: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_29_supply_chain_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_29_supply_chain_ps_incl_imputed · copy	Supply chain disruption costs: per-share amount including imputed (derived, not printed) values
`adj_30_ai_transform`	numeric	89%	NONGAAP_A.adj_30_ai_transform · copy	AI/digital transformation costs per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions
`adj_30_ai_transform_gross`	numeric	89%	NONGAAP_A.adj_30_ai_transform_gross · copy	adj_30_ai_transform on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_30_ai_transform_gross_m`	$M	0%	NONGAAP_A.adj_30_ai_transform_gross_m · copy	adj_30_ai_transform on a GROSS (pre-tax) basis, $M
`adj_30_ai_transform_labels`	text	0%	NONGAAP_A.adj_30_ai_transform_labels · copy	Verbatim source line-item label(s) summed into adj_30_ai_transform, "; "-joined
`adj_30_ai_transform_m`	$M	0%	NONGAAP_A.adj_30_ai_transform_m · copy	AI/digital transformation costs total $M
`adj_30_ai_transform_net`	numeric	89%	NONGAAP_A.adj_30_ai_transform_net · copy	adj_30_ai_transform on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_30_ai_transform_net_m`	$M	0%	NONGAAP_A.adj_30_ai_transform_net_m · copy	adj_30_ai_transform on a NET (after-tax) basis, $M
`adj_30_ai_transform_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_30_ai_transform_net_ps_incl_imputed · copy	AI/digital transformation costs: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_30_ai_transform_precise`	$/share	0%	NONGAAP_A.adj_30_ai_transform_precise · copy	Precise per-share adj_30_ai_transform: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_30_ai_transform_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_30_ai_transform_ps_incl_imputed · copy	AI/digital transformation costs: per-share amount including imputed (derived, not printed) values
`adj_31_exec_transition`	numeric	89%	NONGAAP_A.adj_31_exec_transition · copy	Executive/C-suite transition costs per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versi
`adj_31_exec_transition_gross`	numeric	89%	NONGAAP_A.adj_31_exec_transition_gross · copy	adj_31_exec_transition on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_31_exec_transition_gross_m`	$M	1%	NONGAAP_A.adj_31_exec_transition_gross_m · copy	adj_31_exec_transition on a GROSS (pre-tax) basis, $M
`adj_31_exec_transition_labels`	text	1%	NONGAAP_A.adj_31_exec_transition_labels · copy	Verbatim source line-item label(s) summed into adj_31_exec_transition, "; "-joined
`adj_31_exec_transition_m`	$M	1%	NONGAAP_A.adj_31_exec_transition_m · copy	Executive/C-suite transition costs total $M
`adj_31_exec_transition_net`	numeric	89%	NONGAAP_A.adj_31_exec_transition_net · copy	adj_31_exec_transition on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_31_exec_transition_net_m`	$M	1%	NONGAAP_A.adj_31_exec_transition_net_m · copy	adj_31_exec_transition on a NET (after-tax) basis, $M
`adj_31_exec_transition_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_31_exec_transition_net_ps_incl_imputed · copy	Executive/C-suite transition costs: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_31_exec_transition_precise`	$/share	1%	NONGAAP_A.adj_31_exec_transition_precise · copy	Precise per-share adj_31_exec_transition: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_31_exec_transition_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_31_exec_transition_ps_incl_imputed · copy	Executive/C-suite transition costs: per-share amount including imputed (derived, not printed) values
`adj_32_debt_issuance`	numeric	89%	NONGAAP_A.adj_32_debt_issuance · copy	Debt issuance/financing fees per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions (_
`adj_32_debt_issuance_gross`	numeric	89%	NONGAAP_A.adj_32_debt_issuance_gross · copy	adj_32_debt_issuance on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_32_debt_issuance_gross_m`	$M	1%	NONGAAP_A.adj_32_debt_issuance_gross_m · copy	adj_32_debt_issuance on a GROSS (pre-tax) basis, $M
`adj_32_debt_issuance_labels`	text	1%	NONGAAP_A.adj_32_debt_issuance_labels · copy	Verbatim source line-item label(s) summed into adj_32_debt_issuance, "; "-joined
`adj_32_debt_issuance_m`	$M	1%	NONGAAP_A.adj_32_debt_issuance_m · copy	Debt issuance/financing fees total $M
`adj_32_debt_issuance_net`	numeric	89%	NONGAAP_A.adj_32_debt_issuance_net · copy	adj_32_debt_issuance on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_32_debt_issuance_net_m`	$M	1%	NONGAAP_A.adj_32_debt_issuance_net_m · copy	adj_32_debt_issuance on a NET (after-tax) basis, $M
`adj_32_debt_issuance_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_32_debt_issuance_net_ps_incl_imputed · copy	Debt issuance/financing fees: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_32_debt_issuance_precise`	$/share	1%	NONGAAP_A.adj_32_debt_issuance_precise · copy	Precise per-share adj_32_debt_issuance: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_32_debt_issuance_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_32_debt_issuance_ps_incl_imputed · copy	Debt issuance/financing fees: per-share amount including imputed (derived, not printed) values
`adj_33_crypto`	numeric	89%	NONGAAP_A.adj_33_crypto · copy	Digital-asset impairment (pre-ASU 2023-08) / fair-value remeasurement (ASU 2023-08) per share. Per share as disclosed; 0 when this category is not in the bridge, null whe
`adj_33_crypto_gross`	numeric	89%	NONGAAP_A.adj_33_crypto_gross · copy	adj_33_crypto on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_33_crypto_labels`	text	0%	NONGAAP_A.adj_33_crypto_labels · copy	Verbatim source line-item label(s) summed into adj_33_crypto, "; "-joined
`adj_33_crypto_net`	numeric	89%	NONGAAP_A.adj_33_crypto_net · copy	adj_33_crypto on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_33_crypto_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_33_crypto_net_ps_incl_imputed · copy	Digital-asset impairment (pre-ASU 2023-08) / fair-value remeasurement (ASU 2023-08): net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_33_crypto_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_33_crypto_ps_incl_imputed · copy	Digital-asset impairment (pre-ASU 2023-08) / fair-value remeasurement (ASU 2023-08): per-share amount including imputed (derived, not printed) values
`adj_34_geopolitical`	numeric	89%	NONGAAP_A.adj_34_geopolitical · copy	Geopolitical/sanctions/war charges per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versi
`adj_34_geopolitical_gross`	numeric	89%	NONGAAP_A.adj_34_geopolitical_gross · copy	adj_34_geopolitical on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_34_geopolitical_gross_m`	$M	0%	NONGAAP_A.adj_34_geopolitical_gross_m · copy	adj_34_geopolitical on a GROSS (pre-tax) basis, $M
`adj_34_geopolitical_labels`	text	0%	NONGAAP_A.adj_34_geopolitical_labels · copy	Verbatim source line-item label(s) summed into adj_34_geopolitical, "; "-joined
`adj_34_geopolitical_m`	$M	0%	NONGAAP_A.adj_34_geopolitical_m · copy	Geopolitical/sanctions/war charges total $M
`adj_34_geopolitical_net`	numeric	89%	NONGAAP_A.adj_34_geopolitical_net · copy	adj_34_geopolitical on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_34_geopolitical_net_m`	$M	0%	NONGAAP_A.adj_34_geopolitical_net_m · copy	adj_34_geopolitical on a NET (after-tax) basis, $M
`adj_34_geopolitical_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_34_geopolitical_net_ps_incl_imputed · copy	Geopolitical/sanctions/war charges: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_34_geopolitical_precise`	$/share	0%	NONGAAP_A.adj_34_geopolitical_precise · copy	Precise per-share adj_34_geopolitical: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_34_geopolitical_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_34_geopolitical_ps_incl_imputed · copy	Geopolitical/sanctions/war charges: per-share amount including imputed (derived, not printed) values
`adj_35_fraud`	numeric	89%	NONGAAP_A.adj_35_fraud · copy	Fraud investigation/remediation costs per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar ve
`adj_35_fraud_gross`	numeric	89%	NONGAAP_A.adj_35_fraud_gross · copy	adj_35_fraud on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_35_fraud_gross_m`	$M	0%	NONGAAP_A.adj_35_fraud_gross_m · copy	adj_35_fraud on a GROSS (pre-tax) basis, $M
`adj_35_fraud_labels`	text	0%	NONGAAP_A.adj_35_fraud_labels · copy	Verbatim source line-item label(s) summed into adj_35_fraud, "; "-joined
`adj_35_fraud_m`	$M	0%	NONGAAP_A.adj_35_fraud_m · copy	Fraud investigation/remediation costs total $M
`adj_35_fraud_net`	numeric	89%	NONGAAP_A.adj_35_fraud_net · copy	adj_35_fraud on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_35_fraud_net_m`	$M	0%	NONGAAP_A.adj_35_fraud_net_m · copy	adj_35_fraud on a NET (after-tax) basis, $M
`adj_35_fraud_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_35_fraud_net_ps_incl_imputed · copy	Fraud investigation/remediation costs: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_35_fraud_precise`	$/share	0%	NONGAAP_A.adj_35_fraud_precise · copy	Precise per-share adj_35_fraud: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_35_fraud_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_35_fraud_ps_incl_imputed · copy	Fraud investigation/remediation costs: per-share amount including imputed (derived, not printed) values
`adj_36_dei`	text	89%	NONGAAP_A.adj_36_dei · copy	DEI/diversity initiative costs per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions
`adj_36_dei_gross`	text	89%	NONGAAP_A.adj_36_dei_gross · copy	adj_36_dei on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_36_dei_labels`	text	0%	NONGAAP_A.adj_36_dei_labels · copy	Verbatim source line-item label(s) summed into adj_36_dei, "; "-joined
`adj_36_dei_net`	text	89%	NONGAAP_A.adj_36_dei_net · copy	adj_36_dei on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_36_dei_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_36_dei_net_ps_incl_imputed · copy	DEI/diversity initiative costs: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_36_dei_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_36_dei_ps_incl_imputed · copy	DEI/diversity initiative costs: per-share amount including imputed (derived, not printed) values
`adj_37_climate_esg`	numeric	89%	NONGAAP_A.adj_37_climate_esg · copy	Climate transition/ESG (E+G pillar) compliance per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation.
`adj_37_climate_esg_gross`	numeric	89%	NONGAAP_A.adj_37_climate_esg_gross · copy	adj_37_climate_esg on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_37_climate_esg_labels`	text	0%	NONGAAP_A.adj_37_climate_esg_labels · copy	Verbatim source line-item label(s) summed into adj_37_climate_esg, "; "-joined
`adj_37_climate_esg_net`	numeric	89%	NONGAAP_A.adj_37_climate_esg_net · copy	adj_37_climate_esg on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_37_climate_esg_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_37_climate_esg_net_ps_incl_imputed · copy	Climate transition/ESG (E+G pillar) compliance: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_37_climate_esg_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_37_climate_esg_ps_incl_imputed · copy	Climate transition/ESG (E+G pillar) compliance: per-share amount including imputed (derived, not printed) values
`adj_38_ai_equity_gains`	numeric	89%	NONGAAP_A.adj_38_ai_equity_gains · copy	Gains/losses on AI-company equity stakes per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar
`adj_38_ai_equity_gains_gross`	numeric	89%	NONGAAP_A.adj_38_ai_equity_gains_gross · copy	adj_38_ai_equity_gains on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_38_ai_equity_gains_labels`	text	0%	NONGAAP_A.adj_38_ai_equity_gains_labels · copy	Verbatim source line-item label(s) summed into adj_38_ai_equity_gains, "; "-joined
`adj_38_ai_equity_gains_net`	numeric	89%	NONGAAP_A.adj_38_ai_equity_gains_net · copy	adj_38_ai_equity_gains on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_38_ai_equity_gains_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_38_ai_equity_gains_net_ps_incl_imputed · copy	Gains/losses on AI-company equity stakes: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_38_ai_equity_gains_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_38_ai_equity_gains_ps_incl_imputed · copy	Gains/losses on AI-company equity stakes: per-share amount including imputed (derived, not printed) values
`adj_39_tariffs`	numeric	89%	NONGAAP_A.adj_39_tariffs · copy	Tariff/trade-policy/duty costs per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions
`adj_39_tariffs_gross`	numeric	89%	NONGAAP_A.adj_39_tariffs_gross · copy	adj_39_tariffs on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_39_tariffs_gross_m`	$M	0%	NONGAAP_A.adj_39_tariffs_gross_m · copy	adj_39_tariffs on a GROSS (pre-tax) basis, $M
`adj_39_tariffs_labels`	text	0%	NONGAAP_A.adj_39_tariffs_labels · copy	Verbatim source line-item label(s) summed into adj_39_tariffs, "; "-joined
`adj_39_tariffs_m`	$M	0%	NONGAAP_A.adj_39_tariffs_m · copy	Tariff/trade-policy/duty costs total $M
`adj_39_tariffs_net`	numeric	89%	NONGAAP_A.adj_39_tariffs_net · copy	adj_39_tariffs on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_39_tariffs_net_m`	$M	0%	NONGAAP_A.adj_39_tariffs_net_m · copy	adj_39_tariffs on a NET (after-tax) basis, $M
`adj_39_tariffs_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_39_tariffs_net_ps_incl_imputed · copy	Tariff/trade-policy/duty costs: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_39_tariffs_precise`	$/share	0%	NONGAAP_A.adj_39_tariffs_precise · copy	Precise per-share adj_39_tariffs: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_39_tariffs_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_39_tariffs_ps_incl_imputed · copy	Tariff/trade-policy/duty costs: per-share amount including imputed (derived, not printed) values
`adj_40_cyber`	numeric	89%	NONGAAP_A.adj_40_cyber · copy	Cybersecurity-incident/ransomware/breach costs per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation.
`adj_40_cyber_gross`	numeric	89%	NONGAAP_A.adj_40_cyber_gross · copy	adj_40_cyber on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_40_cyber_gross_m`	$M	0%	NONGAAP_A.adj_40_cyber_gross_m · copy	adj_40_cyber on a GROSS (pre-tax) basis, $M
`adj_40_cyber_labels`	text	0%	NONGAAP_A.adj_40_cyber_labels · copy	Verbatim source line-item label(s) summed into adj_40_cyber, "; "-joined
`adj_40_cyber_m`	$M	0%	NONGAAP_A.adj_40_cyber_m · copy	Cybersecurity-incident/ransomware/breach costs total $M
`adj_40_cyber_net`	numeric	89%	NONGAAP_A.adj_40_cyber_net · copy	adj_40_cyber on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_40_cyber_net_m`	$M	0%	NONGAAP_A.adj_40_cyber_net_m · copy	adj_40_cyber on a NET (after-tax) basis, $M
`adj_40_cyber_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_40_cyber_net_ps_incl_imputed · copy	Cybersecurity-incident/ransomware/breach costs: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_40_cyber_precise`	$/share	0%	NONGAAP_A.adj_40_cyber_precise · copy	Precise per-share adj_40_cyber: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_40_cyber_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_40_cyber_ps_incl_imputed · copy	Cybersecurity-incident/ransomware/breach costs: per-share amount including imputed (derived, not printed) values
`adj_41_commodity`	numeric	89%	NONGAAP_A.adj_41_commodity · copy	Commodity/energy-price impacts per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions
`adj_41_commodity_gross`	numeric	89%	NONGAAP_A.adj_41_commodity_gross · copy	adj_41_commodity on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_41_commodity_gross_m`	$M	0%	NONGAAP_A.adj_41_commodity_gross_m · copy	adj_41_commodity on a GROSS (pre-tax) basis, $M
`adj_41_commodity_labels`	text	0%	NONGAAP_A.adj_41_commodity_labels · copy	Verbatim source line-item label(s) summed into adj_41_commodity, "; "-joined
`adj_41_commodity_m`	$M	0%	NONGAAP_A.adj_41_commodity_m · copy	Commodity/energy-price impacts total $M
`adj_41_commodity_net`	numeric	89%	NONGAAP_A.adj_41_commodity_net · copy	adj_41_commodity on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_41_commodity_net_m`	$M	0%	NONGAAP_A.adj_41_commodity_net_m · copy	adj_41_commodity on a NET (after-tax) basis, $M
`adj_41_commodity_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_41_commodity_net_ps_incl_imputed · copy	Commodity/energy-price impacts: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_41_commodity_precise`	$/share	0%	NONGAAP_A.adj_41_commodity_precise · copy	Precise per-share adj_41_commodity: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_41_commodity_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_41_commodity_ps_incl_imputed · copy	Commodity/energy-price impacts: per-share amount including imputed (derived, not printed) values
`adj_44_credit_loss`	numeric	89%	NONGAAP_A.adj_44_credit_loss · copy	Bad-debt/credit-loss provision (CECL) per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar ve
`adj_44_credit_loss_gross`	numeric	89%	NONGAAP_A.adj_44_credit_loss_gross · copy	adj_44_credit_loss on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_44_credit_loss_gross_m`	$M	1%	NONGAAP_A.adj_44_credit_loss_gross_m · copy	adj_44_credit_loss on a GROSS (pre-tax) basis, $M
`adj_44_credit_loss_labels`	text	1%	NONGAAP_A.adj_44_credit_loss_labels · copy	Verbatim source line-item label(s) summed into adj_44_credit_loss, "; "-joined
`adj_44_credit_loss_m`	$M	1%	NONGAAP_A.adj_44_credit_loss_m · copy	Bad-debt/credit-loss provision (CECL) total $M
`adj_44_credit_loss_net`	numeric	89%	NONGAAP_A.adj_44_credit_loss_net · copy	adj_44_credit_loss on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_44_credit_loss_net_m`	$M	1%	NONGAAP_A.adj_44_credit_loss_net_m · copy	adj_44_credit_loss on a NET (after-tax) basis, $M
`adj_44_credit_loss_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_44_credit_loss_net_ps_incl_imputed · copy	Bad-debt/credit-loss provision (CECL): net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_44_credit_loss_precise`	$/share	1%	NONGAAP_A.adj_44_credit_loss_precise · copy	Precise per-share adj_44_credit_loss: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_44_credit_loss_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_44_credit_loss_ps_incl_imputed · copy	Bad-debt/credit-loss provision (CECL): per-share amount including imputed (derived, not printed) values
`adj_45_charitable`	numeric	89%	NONGAAP_A.adj_45_charitable · copy	Charitable/philanthropic donations, foundation/relief giving per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no re
`adj_45_charitable_gross`	numeric	89%	NONGAAP_A.adj_45_charitable_gross · copy	adj_45_charitable on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_45_charitable_gross_m`	$M	0%	NONGAAP_A.adj_45_charitable_gross_m · copy	adj_45_charitable on a GROSS (pre-tax) basis, $M
`adj_45_charitable_labels`	text	0%	NONGAAP_A.adj_45_charitable_labels · copy	Verbatim source line-item label(s) summed into adj_45_charitable, "; "-joined
`adj_45_charitable_m`	$M	0%	NONGAAP_A.adj_45_charitable_m · copy	Charitable/philanthropic donations, foundation/relief giving total $M
`adj_45_charitable_net`	numeric	89%	NONGAAP_A.adj_45_charitable_net · copy	adj_45_charitable on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_45_charitable_net_m`	$M	0%	NONGAAP_A.adj_45_charitable_net_m · copy	adj_45_charitable on a NET (after-tax) basis, $M
`adj_45_charitable_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_45_charitable_net_ps_incl_imputed · copy	Charitable/philanthropic donations, foundation/relief giving: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_45_charitable_precise`	$/share	0%	NONGAAP_A.adj_45_charitable_precise · copy	Precise per-share adj_45_charitable: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_45_charitable_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_45_charitable_ps_incl_imputed · copy	Charitable/philanthropic donations, foundation/relief giving: per-share amount including imputed (derived, not printed) values
`adj_46_noncontrolling_interest`	numeric	89%	NONGAAP_A.adj_46_noncontrolling_interest · copy	Non-controlling/minority-interest adjustment per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Do
`adj_46_noncontrolling_interest_gross`	numeric	89%	NONGAAP_A.adj_46_noncontrolling_interest_gross · copy	adj_46_noncontrolling_interest on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_46_noncontrolling_interest_gross_m`	$M	3%	NONGAAP_A.adj_46_noncontrolling_interest_gross_m · copy	adj_46_noncontrolling_interest on a GROSS (pre-tax) basis, $M
`adj_46_noncontrolling_interest_labels`	text	3%	NONGAAP_A.adj_46_noncontrolling_interest_labels · copy	Verbatim source line-item label(s) summed into adj_46_noncontrolling_interest, "; "-joined
`adj_46_noncontrolling_interest_m`	$M	3%	NONGAAP_A.adj_46_noncontrolling_interest_m · copy	Non-controlling/minority-interest adjustment total $M
`adj_46_noncontrolling_interest_net`	numeric	89%	NONGAAP_A.adj_46_noncontrolling_interest_net · copy	adj_46_noncontrolling_interest on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_46_noncontrolling_interest_net_m`	$M	3%	NONGAAP_A.adj_46_noncontrolling_interest_net_m · copy	adj_46_noncontrolling_interest on a NET (after-tax) basis, $M
`adj_46_noncontrolling_interest_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_46_noncontrolling_interest_net_ps_incl_imputed · copy	Non-controlling/minority-interest adjustment: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_46_noncontrolling_interest_precise`	$/share	3%	NONGAAP_A.adj_46_noncontrolling_interest_precise · copy	Precise per-share adj_46_noncontrolling_interest: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_46_noncontrolling_interest_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_46_noncontrolling_interest_ps_incl_imputed · copy	Non-controlling/minority-interest adjustment: per-share amount including imputed (derived, not printed) values
`adj_47_preferred_dividends`	numeric	89%	NONGAAP_A.adj_47_preferred_dividends · copy	Preferred/participating-security dividend adjustment (EPS-to-common bridge) per share. Per share as disclosed; 0 when this category is not in the bridge, null when the re
`adj_47_preferred_dividends_gross`	numeric	89%	NONGAAP_A.adj_47_preferred_dividends_gross · copy	adj_47_preferred_dividends on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_47_preferred_dividends_gross_m`	$M	1%	NONGAAP_A.adj_47_preferred_dividends_gross_m · copy	adj_47_preferred_dividends on a GROSS (pre-tax) basis, $M
`adj_47_preferred_dividends_labels`	text	2%	NONGAAP_A.adj_47_preferred_dividends_labels · copy	Verbatim source line-item label(s) summed into adj_47_preferred_dividends, "; "-joined
`adj_47_preferred_dividends_m`	$M	1%	NONGAAP_A.adj_47_preferred_dividends_m · copy	Preferred/participating-security dividend adjustment total $M
`adj_47_preferred_dividends_net`	numeric	89%	NONGAAP_A.adj_47_preferred_dividends_net · copy	adj_47_preferred_dividends on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_47_preferred_dividends_net_m`	$M	1%	NONGAAP_A.adj_47_preferred_dividends_net_m · copy	adj_47_preferred_dividends on a NET (after-tax) basis, $M
`adj_47_preferred_dividends_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_47_preferred_dividends_net_ps_incl_imputed · copy	Preferred/participating-security dividend adjustment (EPS-to-common bridge): net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_47_preferred_dividends_precise`	$/share	1%	NONGAAP_A.adj_47_preferred_dividends_precise · copy	Precise per-share adj_47_preferred_dividends: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_47_preferred_dividends_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_47_preferred_dividends_ps_incl_imputed · copy	Preferred/participating-security dividend adjustment (EPS-to-common bridge): per-share amount including imputed (derived, not printed) values
`adj_48_warrant_liability`	numeric	89%	NONGAAP_A.adj_48_warrant_liability · copy	Warrant-liability fair-value remeasurement (SPAC/de-SPAC; post-2018) per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release h
`adj_48_warrant_liability_gross`	numeric	89%	NONGAAP_A.adj_48_warrant_liability_gross · copy	adj_48_warrant_liability on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_48_warrant_liability_gross_m`	$M	1%	NONGAAP_A.adj_48_warrant_liability_gross_m · copy	adj_48_warrant_liability on a GROSS (pre-tax) basis, $M
`adj_48_warrant_liability_labels`	text	1%	NONGAAP_A.adj_48_warrant_liability_labels · copy	Verbatim source line-item label(s) summed into adj_48_warrant_liability, "; "-joined
`adj_48_warrant_liability_m`	$M	1%	NONGAAP_A.adj_48_warrant_liability_m · copy	Warrant-liability fair-value remeasurement (SPAC/de-SPAC; post-2018) total $M
`adj_48_warrant_liability_net`	numeric	89%	NONGAAP_A.adj_48_warrant_liability_net · copy	adj_48_warrant_liability on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_48_warrant_liability_net_m`	$M	1%	NONGAAP_A.adj_48_warrant_liability_net_m · copy	adj_48_warrant_liability on a NET (after-tax) basis, $M
`adj_48_warrant_liability_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_48_warrant_liability_net_ps_incl_imputed · copy	Warrant-liability fair-value remeasurement (SPAC/de-SPAC; post-2018): net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_48_warrant_liability_precise`	$/share	1%	NONGAAP_A.adj_48_warrant_liability_precise · copy	Precise per-share adj_48_warrant_liability: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_48_warrant_liability_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_48_warrant_liability_ps_incl_imputed · copy	Warrant-liability fair-value remeasurement (SPAC/de-SPAC; post-2018): per-share amount including imputed (derived, not printed) values
`adj_49_re_depreciation`	numeric	89%	NONGAAP_A.adj_49_re_depreciation · copy	Real-estate depreciation & amortization add-back (REIT FFO/AFFO/FAD) per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release h
`adj_49_re_depreciation_gross`	numeric	89%	NONGAAP_A.adj_49_re_depreciation_gross · copy	adj_49_re_depreciation on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_49_re_depreciation_gross_m`	$M	2%	NONGAAP_A.adj_49_re_depreciation_gross_m · copy	adj_49_re_depreciation on a GROSS (pre-tax) basis, $M
`adj_49_re_depreciation_labels`	text	2%	NONGAAP_A.adj_49_re_depreciation_labels · copy	Verbatim source line-item label(s) summed into adj_49_re_depreciation, "; "-joined
`adj_49_re_depreciation_m`	$M	2%	NONGAAP_A.adj_49_re_depreciation_m · copy	Real-estate depreciation & amortization add-back (REIT FFO/AFFO/FAD) total $M
`adj_49_re_depreciation_net`	numeric	89%	NONGAAP_A.adj_49_re_depreciation_net · copy	adj_49_re_depreciation on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_49_re_depreciation_net_m`	$M	2%	NONGAAP_A.adj_49_re_depreciation_net_m · copy	adj_49_re_depreciation on a NET (after-tax) basis, $M
`adj_49_re_depreciation_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_49_re_depreciation_net_ps_incl_imputed · copy	Real-estate depreciation & amortization add-back (REIT FFO/AFFO/FAD): net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_49_re_depreciation_precise`	$/share	2%	NONGAAP_A.adj_49_re_depreciation_precise · copy	Precise per-share adj_49_re_depreciation: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_49_re_depreciation_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_49_re_depreciation_ps_incl_imputed · copy	Real-estate depreciation & amortization add-back (REIT FFO/AFFO/FAD): per-share amount including imputed (derived, not printed) values
`adj_50_divestiture_gain`	numeric	89%	NONGAAP_A.adj_50_divestiture_gain · copy	Gain/loss on sale of business or divestiture per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Do
`adj_50_divestiture_gain_gross`	numeric	89%	NONGAAP_A.adj_50_divestiture_gain_gross · copy	adj_50_divestiture_gain on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_50_divestiture_gain_gross_m`	$M	5%	NONGAAP_A.adj_50_divestiture_gain_gross_m · copy	adj_50_divestiture_gain on a GROSS (pre-tax) basis, $M
`adj_50_divestiture_gain_labels`	text	5%	NONGAAP_A.adj_50_divestiture_gain_labels · copy	Verbatim source line-item label(s) summed into adj_50_divestiture_gain, "; "-joined
`adj_50_divestiture_gain_m`	$M	5%	NONGAAP_A.adj_50_divestiture_gain_m · copy	Gain/loss on sale of business or divestiture total $M
`adj_50_divestiture_gain_net`	numeric	89%	NONGAAP_A.adj_50_divestiture_gain_net · copy	adj_50_divestiture_gain on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_50_divestiture_gain_net_m`	$M	5%	NONGAAP_A.adj_50_divestiture_gain_net_m · copy	adj_50_divestiture_gain on a NET (after-tax) basis, $M
`adj_50_divestiture_gain_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_50_divestiture_gain_net_ps_incl_imputed · copy	Gain/loss on sale of business or divestiture: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_50_divestiture_gain_precise`	$/share	4%	NONGAAP_A.adj_50_divestiture_gain_precise · copy	Precise per-share adj_50_divestiture_gain: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_50_divestiture_gain_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_50_divestiture_gain_ps_incl_imputed · copy	Gain/loss on sale of business or divestiture: per-share amount including imputed (derived, not printed) values
`adj_51_re_rent_adj`	numeric	89%	NONGAAP_A.adj_51_re_rent_adj · copy	REIT non-cash rent timing (straight-line/deferred rent) per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconci
`adj_51_re_rent_adj_gross`	numeric	89%	NONGAAP_A.adj_51_re_rent_adj_gross · copy	adj_51_re_rent_adj on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_51_re_rent_adj_gross_m`	$M	0%	NONGAAP_A.adj_51_re_rent_adj_gross_m · copy	adj_51_re_rent_adj on a GROSS (pre-tax) basis, $M
`adj_51_re_rent_adj_labels`	text	0%	NONGAAP_A.adj_51_re_rent_adj_labels · copy	Verbatim source line-item label(s) summed into adj_51_re_rent_adj, "; "-joined
`adj_51_re_rent_adj_m`	$M	0%	NONGAAP_A.adj_51_re_rent_adj_m · copy	REIT non-cash rent timing total $M
`adj_51_re_rent_adj_net`	numeric	89%	NONGAAP_A.adj_51_re_rent_adj_net · copy	adj_51_re_rent_adj on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_51_re_rent_adj_net_m`	$M	0%	NONGAAP_A.adj_51_re_rent_adj_net_m · copy	adj_51_re_rent_adj on a NET (after-tax) basis, $M
`adj_51_re_rent_adj_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_51_re_rent_adj_net_ps_incl_imputed · copy	REIT non-cash rent timing (straight-line/deferred rent): net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_51_re_rent_adj_precise`	$/share	0%	NONGAAP_A.adj_51_re_rent_adj_precise · copy	Precise per-share adj_51_re_rent_adj: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_51_re_rent_adj_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_51_re_rent_adj_ps_incl_imputed · copy	REIT non-cash rent timing (straight-line/deferred rent): per-share amount including imputed (derived, not printed) values
`adj_52_maint_capex`	numeric	89%	NONGAAP_A.adj_52_maint_capex · copy	Recurring/maintenance capex (AFFO/FAD) per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar v
`adj_52_maint_capex_gross`	numeric	89%	NONGAAP_A.adj_52_maint_capex_gross · copy	adj_52_maint_capex on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_52_maint_capex_gross_m`	$M	0%	NONGAAP_A.adj_52_maint_capex_gross_m · copy	adj_52_maint_capex on a GROSS (pre-tax) basis, $M
`adj_52_maint_capex_labels`	text	0%	NONGAAP_A.adj_52_maint_capex_labels · copy	Verbatim source line-item label(s) summed into adj_52_maint_capex, "; "-joined
`adj_52_maint_capex_m`	$M	0%	NONGAAP_A.adj_52_maint_capex_m · copy	Recurring/maintenance capex (AFFO/FAD) total $M
`adj_52_maint_capex_net`	numeric	89%	NONGAAP_A.adj_52_maint_capex_net · copy	adj_52_maint_capex on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_52_maint_capex_net_m`	$M	0%	NONGAAP_A.adj_52_maint_capex_net_m · copy	adj_52_maint_capex on a NET (after-tax) basis, $M
`adj_52_maint_capex_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_52_maint_capex_net_ps_incl_imputed · copy	Recurring/maintenance capex (AFFO/FAD): net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_52_maint_capex_precise`	$/share	0%	NONGAAP_A.adj_52_maint_capex_precise · copy	Precise per-share adj_52_maint_capex: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_52_maint_capex_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_52_maint_capex_ps_incl_imputed · copy	Recurring/maintenance capex (AFFO/FAD): per-share amount including imputed (derived, not printed) values
`adj_53_acquired_deferred_rev`	numeric	89%	NONGAAP_A.adj_53_acquired_deferred_rev · copy	Acquired deferred-revenue fair-value (purchase accounting) per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reco
`adj_53_acquired_deferred_rev_gross`	numeric	89%	NONGAAP_A.adj_53_acquired_deferred_rev_gross · copy	adj_53_acquired_deferred_rev on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_53_acquired_deferred_rev_gross_m`	$M	1%	NONGAAP_A.adj_53_acquired_deferred_rev_gross_m · copy	adj_53_acquired_deferred_rev on a GROSS (pre-tax) basis, $M
`adj_53_acquired_deferred_rev_labels`	text	1%	NONGAAP_A.adj_53_acquired_deferred_rev_labels · copy	Verbatim source line-item label(s) summed into adj_53_acquired_deferred_rev, "; "-joined
`adj_53_acquired_deferred_rev_m`	$M	1%	NONGAAP_A.adj_53_acquired_deferred_rev_m · copy	Acquired deferred-revenue fair-value total $M
`adj_53_acquired_deferred_rev_net`	numeric	89%	NONGAAP_A.adj_53_acquired_deferred_rev_net · copy	adj_53_acquired_deferred_rev on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_53_acquired_deferred_rev_net_m`	$M	1%	NONGAAP_A.adj_53_acquired_deferred_rev_net_m · copy	adj_53_acquired_deferred_rev on a NET (after-tax) basis, $M
`adj_53_acquired_deferred_rev_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_53_acquired_deferred_rev_net_ps_incl_imputed · copy	Acquired deferred-revenue fair-value (purchase accounting): net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_53_acquired_deferred_rev_precise`	$/share	1%	NONGAAP_A.adj_53_acquired_deferred_rev_precise · copy	Precise per-share adj_53_acquired_deferred_rev: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_53_acquired_deferred_rev_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_53_acquired_deferred_rev_ps_incl_imputed · copy	Acquired deferred-revenue fair-value (purchase accounting): per-share amount including imputed (derived, not printed) values
`adj_54_environmental`	numeric	89%	NONGAAP_A.adj_54_environmental · copy	Environmental remediation/cleanup per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versio
`adj_54_environmental_gross`	numeric	89%	NONGAAP_A.adj_54_environmental_gross · copy	adj_54_environmental on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_54_environmental_gross_m`	$M	0%	NONGAAP_A.adj_54_environmental_gross_m · copy	adj_54_environmental on a GROSS (pre-tax) basis, $M
`adj_54_environmental_labels`	text	0%	NONGAAP_A.adj_54_environmental_labels · copy	Verbatim source line-item label(s) summed into adj_54_environmental, "; "-joined
`adj_54_environmental_m`	$M	0%	NONGAAP_A.adj_54_environmental_m · copy	Environmental remediation/cleanup total $M
`adj_54_environmental_net`	numeric	89%	NONGAAP_A.adj_54_environmental_net · copy	adj_54_environmental on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_54_environmental_net_m`	$M	0%	NONGAAP_A.adj_54_environmental_net_m · copy	adj_54_environmental on a NET (after-tax) basis, $M
`adj_54_environmental_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_54_environmental_net_ps_incl_imputed · copy	Environmental remediation/cleanup: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_54_environmental_precise`	$/share	0%	NONGAAP_A.adj_54_environmental_precise · copy	Precise per-share adj_54_environmental: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_54_environmental_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_54_environmental_ps_incl_imputed · copy	Environmental remediation/cleanup: per-share amount including imputed (derived, not printed) values
`adj_55_govt_grant`	numeric	89%	NONGAAP_A.adj_55_govt_grant · copy	Government grants/ERC/subsidies per share. Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconciliation. Dollar versions
`adj_55_govt_grant_gross`	numeric	89%	NONGAAP_A.adj_55_govt_grant_gross · copy	adj_55_govt_grant on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_55_govt_grant_gross_m`	$M	0%	NONGAAP_A.adj_55_govt_grant_gross_m · copy	adj_55_govt_grant on a GROSS (pre-tax) basis, $M
`adj_55_govt_grant_labels`	text	0%	NONGAAP_A.adj_55_govt_grant_labels · copy	Verbatim source line-item label(s) summed into adj_55_govt_grant, "; "-joined
`adj_55_govt_grant_m`	$M	0%	NONGAAP_A.adj_55_govt_grant_m · copy	Government grants/ERC/subsidies total $M
`adj_55_govt_grant_net`	numeric	89%	NONGAAP_A.adj_55_govt_grant_net · copy	adj_55_govt_grant on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_55_govt_grant_net_m`	$M	0%	NONGAAP_A.adj_55_govt_grant_net_m · copy	adj_55_govt_grant on a NET (after-tax) basis, $M
`adj_55_govt_grant_net_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_55_govt_grant_net_ps_incl_imputed · copy	Government grants/ERC/subsidies: net (after-tax) per-share amount, including imputed (derived, not printed) values
`adj_55_govt_grant_precise`	$/share	0%	NONGAAP_A.adj_55_govt_grant_precise · copy	Precise per-share adj_55_govt_grant: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_55_govt_grant_ps_incl_imputed`	$/share	89%	NONGAAP_A.adj_55_govt_grant_ps_incl_imputed · copy	Government grants/ERC/subsidies: per-share amount including imputed (derived, not printed) values
`adj_dollars_imputed`	text	89%	NONGAAP_A.adj_dollars_imputed · copy	1=at least one present adjustment was stated per-share only (no disclosed $); its dollar amount must be imputed from per-share x diluted_shares_k. The $ TOTAL is still ex
`adj_dollars_imputed_cats`	text	2%	NONGAAP_A.adj_dollars_imputed_cats · copy	adj_* category keys stated per-share only (no disclosed dollar amount), "; "-joined
`adj_gross_imputed`	text	89%	NONGAAP_A.adj_gross_imputed · copy	1=the *_gross columns are IMPUTED (firm reported net-of-tax); 0=observed (firm reported gross)
`adj_net_imputed`	text	89%	NONGAAP_A.adj_net_imputed · copy	1=the *_net columns are IMPUTED (firm reported gross); 0=observed (firm reported net)
`adj_ps_imputed`	$/share	89%	NONGAAP_A.adj_ps_imputed · copy	1 if per-share adjustment amounts required an imputed share count.
`n_footnoted_adjustments`	count	89%	NONGAAP_A.n_footnoted_adjustments · copy	Count of adjustment rows carrying an explanatory footnote marker
`n_subpenny_adjustments`	count	89%	NONGAAP_A.n_subpenny_adjustments · copy	Count of subpenny adjustments.
`noncash_excl_share`	ratio	38%	NONGAAP_A.noncash_excl_share · copy	Non-cash share of itemized exclusions = /non-cash/ / (/non-cash/+/cash/+/mixed/), per share (0–1)
`noncash_labeled_categories`	text	8%	NONGAAP_A.noncash_labeled_categories · copy	adj_* category keys whose row label the FILING explicitly calls "non-cash" ("; "-joined; LLM-extracted; resolves mixed items)
`subpenny_adjustments_m`	$M	89%	NONGAAP_A.subpenny_adjustments_m · copy	Subpenny adjustments, US$ millions.
`subpenny_labels`	text	12%	NONGAAP_A.subpenny_labels · copy	Semicolon-separated list of non-GAAP adjustment labels, each with a numeric code and position type, from earnings press releases.
`total_cash_excl_m`	$M	37%	NONGAAP_A.total_cash_excl_m · copy	Total $M exclusions of CASH nature
`total_cash_excl_ps`	$/share	38%	NONGAAP_A.total_cash_excl_ps · copy	Per-share exclusions of CASH nature (severance, litigation, deal/integration costs, etc.)
`total_cashmixed_excl_m`	$M	37%	NONGAAP_A.total_cashmixed_excl_m · copy	Total $M exclusions of MIXED cash nature
`total_cashmixed_excl_ps`	$/share	38%	NONGAAP_A.total_cashmixed_excl_ps · copy	Per-share exclusions of MIXED cash nature (restructuring, FX, debt extinguishment — part cash/part non-cash)
`total_noncash_excl_m`	$M	37%	NONGAAP_A.total_noncash_excl_m · copy	Total $M exclusions of NON-CASH nature
`total_noncash_excl_ps`	$/share	38%	NONGAAP_A.total_noncash_excl_ps · copy	Per-share exclusions of NON-CASH nature (SBC, amortization, impairments, fair-value, etc.); category map CASH_NATURE
`total_noncash_resolved_m`	$M	37%	NONGAAP_A.total_noncash_resolved_m · copy	Total $M non-cash exclusions resolved (incl. filing-labeled non-cash items)
`total_noncash_resolved_ps`	$/share	38%	NONGAAP_A.total_noncash_resolved_ps · copy	Per-share NON-CASH exclusions RESOLVED: non-cash-nature items PLUS any mixed/cash item the filing explicitly labels "non-cash" (noncash_labeled_categories)
`adj_06_rounding`	numeric	45%	SAT_RECOVERED_PERIOD.adj_06_rounding · copy	The rounding component isolated from the 'other' bucket.
`adj_11_split_method`	text	19%	SAT_RECOVERED_PERIOD.adj_11_split_method · copy	How the tax line was split between the tax effect of adjustments and discrete tax items.
`adj_11a_tax_effect_of_adjustments`	numeric	23%	SAT_RECOVERED_PERIOD.adj_11a_tax_effect_of_adjustments · copy	Tax effect OF the non-GAAP adjustments, per diluted share (US$). Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reconcili
`adj_11b_discrete_tax_item`	numeric	20%	SAT_RECOVERED_PERIOD.adj_11b_discrete_tax_item · copy	Discrete tax item excluded in its own right, per diluted share (US$). Per share as disclosed; 0 when this category is not in the bridge, null when the release has no reco
`adj_items_n`	count	47%	SAT_ADJ_ITEM_DETAIL · adj_items_summary	Itemized reconciliation lines (SAT_ADJ_ITEM_DETAIL, current quarter)
`adj_items_separately_identified_n`	count	47%	SAT_ADJ_ITEM_DETAIL · adj_items_summary	Lines separately identified in the filing
`adj_items_largest_label`	text	47%	SAT_ADJ_ITEM_DETAIL · adj_items_summary	Label of the largest line by \|per-share\| (else \|$M\|)
`adj_items_largest_ps`	$/share	2%	SAT_ADJ_ITEM_DETAIL · adj_items_summary	Largest line, per share
`adj_items_largest_m`	$M	3%	SAT_ADJ_ITEM_DETAIL · adj_items_summary	Largest line, $M
`adj_items_largest_category`	text	47%	SAT_ADJ_ITEM_DETAIL · adj_items_summary	Category of the largest line
`adj_items_labels`	text	47%	SAT_ADJ_ITEM_DETAIL · adj_items_summary	All line labels, '; '-joined, in table order
`adj_items_categories`	text	47%	SAT_ADJ_ITEM_DETAIL · adj_items_summary	All line categories, '; '-joined, in table order
`subpenny_adjustments_ps_derived`	$/share	74%	NONGAAP_A.subpenny_adjustments_m · per_share_from_m	subpenny_adjustments per diluted share, DERIVED = subpenny_adjustments_m x 1000 / diluted_shares_k (basic if diluted missing)
`subpenny_adjustments_ps_derived_source`	text	74%	NONGAAP_A.subpenny_adjustments_m · per_share_from_m	diluted / basic share count used for the derivation
`sparse_extras`	json	0%	derived · sparse_fold	JSON {column: value} of this module's sparse (N<100) variants, non-missing only; nothing dropped

Folded into sparse_extras (20): adj_29_supply_chain_gross_m, adj_29_supply_chain_m, adj_29_supply_chain_net_m, adj_29_supply_chain_precise, adj_33_crypto_gross_m, adj_33_crypto_m, adj_33_crypto_net_m, adj_33_crypto_precise, adj_36_dei_gross_m, adj_36_dei_m, adj_36_dei_net_m, adj_36_dei_precise, adj_37_climate_esg_gross_m, adj_37_climate_esg_m, adj_37_climate_esg_net_m, adj_37_climate_esg_precise, adj_38_ai_equity_gains_gross_m, adj_38_ai_equity_gains_m, adj_38_ai_equity_gains_net_m, adj_38_ai_equity_gains_precise

MODA_07_NG_PERSISTENCE

Recurring vs transitory exclusion totals

79 columns

What it is about. Recurrence of exclusions across the firm's own history: how many categories recur, the persistent share of exclusions, and the thresholds used.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Do 'non-recurring' exclusions recur, and how persistent are they across eight quarters?
provided n_persistent_excl, persistent_excl_share, recurring_excl_share, recur_window, recur_thresh
needs nothing external
Does investor pricing differ between persistent and transitory exclusions?
provided persistent_excl_ps, transitory_excl_ps, total_recurring_excl_ps, total_nonrecur_excl_ps
needs market data daily returns (CAR around the release date); analyst-forecast data analyst consensus and actuals (from IDENTIFIERS.ticker)
Which industries have the highest recurrence of the same exclusion categories?
provided n_excluded_categories, n_persistent_excl, recurring_excl_share
needs industry codes from external fundamentals (size, book-to-market, leverage, industry)

Sources: NONGAAP_A, PANEL_SPINE_A

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`adj_01_rent_lease_recur`	numeric	0%	NONGAAP_A.adj_01_rent_lease_recur · copy	1 = the adjustment category adj_01_rent_lease recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_02_net_interest_recur`	numeric	0%	NONGAAP_A.adj_02_net_interest_recur · copy	1 = the adjustment category adj_02_net_interest recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_03_rd_recur`	numeric	0%	NONGAAP_A.adj_03_rd_recur · copy	1 = the adjustment category adj_03_rd recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_04_sbc_recur`	numeric	0%	NONGAAP_A.adj_04_sbc_recur · copy	1 = the adjustment category adj_04_sbc recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_05a_amort_acq_intang_recur`	numeric	0%	NONGAAP_A.adj_05a_amort_acq_intang_recur · copy	1 = the adjustment category adj_05a_amort_acq_intang recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_05b_da_other_recur`	numeric	0%	NONGAAP_A.adj_05b_da_other_recur · copy	1 = the adjustment category adj_05b_da_other recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_05c_amort_dev_tech_recur`	numeric	0%	NONGAAP_A.adj_05c_amort_dev_tech_recur · copy	1 = the adjustment category adj_05c_amort_dev_tech recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_07_pension_recur`	numeric	0%	NONGAAP_A.adj_07_pension_recur · copy	1 = the adjustment category adj_07_pension recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_08_severance_recur`	numeric	0%	NONGAAP_A.adj_08_severance_recur · copy	1 = the adjustment category adj_08_severance recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_09_realized_gains_recur`	numeric	0%	NONGAAP_A.adj_09_realized_gains_recur · copy	1 = the adjustment category adj_09_realized_gains recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_10_inventory_writedown_recur`	numeric	0%	NONGAAP_A.adj_10_inventory_writedown_recur · copy	1 = the adjustment category adj_10_inventory_writedown recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_10b_inventory_method_recur`	numeric	0%	NONGAAP_A.adj_10b_inventory_method_recur · copy	1 = the adjustment category adj_10b_inventory_method recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_12_startup_recur`	numeric	0%	NONGAAP_A.adj_12_startup_recur · copy	1 = the adjustment category adj_12_startup recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_13_equity_income_recur`	numeric	0%	NONGAAP_A.adj_13_equity_income_recur · copy	1 = the adjustment category adj_13_equity_income recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_14_impair_ppe_finite_recur`	numeric	0%	NONGAAP_A.adj_14_impair_ppe_finite_recur · copy	1 = the adjustment category adj_14_impair_ppe_finite recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_14b_goodwill_impairment_recur`	numeric	0%	NONGAAP_A.adj_14b_goodwill_impairment_recur · copy	1 = the adjustment category adj_14b_goodwill_impairment recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_14c_indef_intangible_recur`	numeric	0%	NONGAAP_A.adj_14c_indef_intangible_recur · copy	1 = the adjustment category adj_14c_indef_intangible recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_15_fx_recur`	numeric	0%	NONGAAP_A.adj_15_fx_recur · copy	1 = the adjustment category adj_15_fx recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_16_debt_extinguishment_recur`	numeric	0%	NONGAAP_A.adj_16_debt_extinguishment_recur · copy	1 = the adjustment category adj_16_debt_extinguishment recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_17_litigation_recur`	numeric	0%	NONGAAP_A.adj_17_litigation_recur · copy	1 = the adjustment category adj_17_litigation recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_18_fair_value_recur`	numeric	0%	NONGAAP_A.adj_18_fair_value_recur · copy	1 = the adjustment category adj_18_fair_value recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_19_acquisition_recur`	numeric	0%	NONGAAP_A.adj_19_acquisition_recur · copy	1 = the adjustment category adj_19_acquisition recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_20_ppe_sale_recur`	numeric	0%	NONGAAP_A.adj_20_ppe_sale_recur · copy	1 = the adjustment category adj_20_ppe_sale recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_21_tax_accounting_recur`	numeric	0%	NONGAAP_A.adj_21_tax_accounting_recur · copy	1 = the adjustment category adj_21_tax_accounting recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_22_restructuring_recur`	numeric	0%	NONGAAP_A.adj_22_restructuring_recur · copy	1 = the adjustment category adj_22_restructuring recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_23_discontinued_recur`	numeric	0%	NONGAAP_A.adj_23_discontinued_recur · copy	1 = the adjustment category adj_23_discontinued recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_24_integration_recur`	ratio	0%	NONGAAP_A.adj_24_integration_recur · copy	1 = the adjustment category adj_24_integration recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_25_covid_recur`	numeric	0%	NONGAAP_A.adj_25_covid_recur · copy	1 = the adjustment category adj_25_covid recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_26_unrealized_invst_recur`	numeric	0%	NONGAAP_A.adj_26_unrealized_invst_recur · copy	1 = the adjustment category adj_26_unrealized_invst recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_27_ipr_d_recur`	numeric	0%	NONGAAP_A.adj_27_ipr_d_recur · copy	1 = the adjustment category adj_27_ipr_d recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_28_natural_disaster_recur`	numeric	0%	NONGAAP_A.adj_28_natural_disaster_recur · copy	1 = the adjustment category adj_28_natural_disaster recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_29_supply_chain_recur`	numeric	0%	NONGAAP_A.adj_29_supply_chain_recur · copy	1 = the adjustment category adj_29_supply_chain recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_30_ai_transform_recur`	numeric	0%	NONGAAP_A.adj_30_ai_transform_recur · copy	1 = the adjustment category adj_30_ai_transform recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_31_exec_transition_recur`	numeric	0%	NONGAAP_A.adj_31_exec_transition_recur · copy	1 = the adjustment category adj_31_exec_transition recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_32_debt_issuance_recur`	numeric	0%	NONGAAP_A.adj_32_debt_issuance_recur · copy	1 = the adjustment category adj_32_debt_issuance recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_33_crypto_recur`	numeric	0%	NONGAAP_A.adj_33_crypto_recur · copy	1 = the adjustment category adj_33_crypto recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_34_geopolitical_recur`	numeric	0%	NONGAAP_A.adj_34_geopolitical_recur · copy	1 = the adjustment category adj_34_geopolitical recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_35_fraud_recur`	numeric	0%	NONGAAP_A.adj_35_fraud_recur · copy	1 = the adjustment category adj_35_fraud recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_36_dei_recur`	text	0%	NONGAAP_A.adj_36_dei_recur · copy	1 = the adjustment category adj_36_dei recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_37_climate_esg_recur`	numeric	0%	NONGAAP_A.adj_37_climate_esg_recur · copy	1 = the adjustment category adj_37_climate_esg recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_38_ai_equity_gains_recur`	numeric	0%	NONGAAP_A.adj_38_ai_equity_gains_recur · copy	1 = the adjustment category adj_38_ai_equity_gains recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_39_tariffs_recur`	numeric	0%	NONGAAP_A.adj_39_tariffs_recur · copy	1 = the adjustment category adj_39_tariffs recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_40_cyber_recur`	numeric	0%	NONGAAP_A.adj_40_cyber_recur · copy	1 = the adjustment category adj_40_cyber recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_41_commodity_recur`	numeric	0%	NONGAAP_A.adj_41_commodity_recur · copy	1 = the adjustment category adj_41_commodity recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_44_credit_loss_recur`	numeric	0%	NONGAAP_A.adj_44_credit_loss_recur · copy	1 = the adjustment category adj_44_credit_loss recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_45_charitable_recur`	numeric	0%	NONGAAP_A.adj_45_charitable_recur · copy	1 = the adjustment category adj_45_charitable recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_46_noncontrolling_interest_recur`	numeric	0%	NONGAAP_A.adj_46_noncontrolling_interest_recur · copy	1 = the adjustment category adj_46_noncontrolling_interest recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thres
`adj_47_preferred_dividends_recur`	numeric	0%	NONGAAP_A.adj_47_preferred_dividends_recur · copy	1 = the adjustment category adj_47_preferred_dividends recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_48_warrant_liability_recur`	numeric	0%	NONGAAP_A.adj_48_warrant_liability_recur · copy	1 = the adjustment category adj_48_warrant_liability recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_49_re_depreciation_recur`	numeric	0%	NONGAAP_A.adj_49_re_depreciation_recur · copy	1 = the adjustment category adj_49_re_depreciation recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_50_divestiture_gain_recur`	numeric	0%	NONGAAP_A.adj_50_divestiture_gain_recur · copy	1 = the adjustment category adj_50_divestiture_gain recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_51_re_rent_adj_recur`	numeric	0%	NONGAAP_A.adj_51_re_rent_adj_recur · copy	1 = the adjustment category adj_51_re_rent_adj recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_52_maint_capex_recur`	numeric	0%	NONGAAP_A.adj_52_maint_capex_recur · copy	1 = the adjustment category adj_52_maint_capex recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_53_acquired_deferred_rev_recur`	numeric	0%	NONGAAP_A.adj_53_acquired_deferred_rev_recur · copy	1 = the adjustment category adj_53_acquired_deferred_rev recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_54_environmental_recur`	numeric	0%	NONGAAP_A.adj_54_environmental_recur · copy	1 = the adjustment category adj_54_environmental recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`adj_55_govt_grant_recur`	numeric	0%	NONGAAP_A.adj_55_govt_grant_recur · copy	1 = the adjustment category adj_55_govt_grant recurs in this firm's own reconciliation history (recurrence rule in NG_PERSISTENCE: recur_window / recur_thresh)
`n_excluded_categories`	count	0%	NONGAAP_A.n_excluded_categories · copy	Number of distinct adjustment categories in this quarter's bridge
`n_persistent_excl`	count	0%	NONGAAP_A.n_persistent_excl · copy	Number of this quarter's excluded categories that are EMPIRICALLY PERSISTENT for the firm (present in >= recur_thresh of the trailing recur_window quarters)
`persistent_excl_m`	$M	0%	NONGAAP_A.persistent_excl_m · copy	Dollar exclusions that are empirically persistent for this firm
`persistent_excl_ps`	$/share	0%	NONGAAP_A.persistent_excl_ps · copy	Per-share exclusions that are empirically persistent for this firm (same category excluded in >= recur_thresh of the trailing window)
`persistent_excl_share`	ratio	0%	NONGAAP_A.persistent_excl_share · copy	Persistent share of this quarter's exclusions = \|persistent\| / (\|persistent\| + \|transitory\|), 0-1; high = the firm habitually excludes the same categories
`recur_thresh`	ratio	0%	NONGAAP_A.recur_thresh · copy	Recurrence threshold of the persistence rule: a category is persistent when present in >= this fraction of the window (0.5)
`recur_window`	quarters	0%	NONGAAP_A.recur_window · copy	Trailing window of the persistence rule, in quarters (8)
`recurring_excl_share`	ratio	37%	NONGAAP_A.recurring_excl_share · copy	Recurring-by-nature share = recurring / (recurring + non-recurring + mixed), per share, 0-1; the taxonomy is listed under total_recurring_excl_ps
`total_nonrecur_excl_m`	$M	37%	NONGAAP_A.total_nonrecur_excl_m · copy	Dollar exclusions non-recurring by nature (same taxonomy)
`total_nonrecur_excl_ps`	$/share	37%	NONGAAP_A.total_nonrecur_excl_ps · copy	Per-share exclusions non-recurring BY NATURE: non-recurring by nature = realized gains, inventory write-downs, start-up, impairments (PP&E, goodwill, indefinite-lived), d
`total_recurmixed_excl_m`	$M	37%	NONGAAP_A.total_recurmixed_excl_m · copy	Dollar exclusions of mixed recurrence by nature (same taxonomy)
`total_recurmixed_excl_ps`	$/share	37%	NONGAAP_A.total_recurmixed_excl_ps · copy	Per-share exclusions of MIXED recurrence by nature: mixed = severance, inventory method, FX, litigation, fair value, tax accounting, restructuring, unrealized investments
`total_recurring_excl_m`	$M	37%	NONGAAP_A.total_recurring_excl_m · copy	Dollar exclusions recurring by nature (same taxonomy as total_recurring_excl_ps)
`total_recurring_excl_ps`	$/share	37%	NONGAAP_A.total_recurring_excl_ps · copy	Per-share exclusions recurring BY NATURE (category taxonomy RECUR_NATURE, fixed at extraction; independent of the firm's history): recurring by nature = rent/lease, net i
`transitory_excl_m`	$M	0%	NONGAAP_A.transitory_excl_m · copy	Dollar exclusions that are transitory for this firm
`transitory_excl_ps`	$/share	0%	NONGAAP_A.transitory_excl_ps · copy	Per-share exclusions that are transitory for this firm (excluded this quarter but not persistently across the window)

MODA_08_NG_RATIONALE

Why the firm excludes; specificity, misleading risk

19 columns

What it is about. How well the firm explains its adjustments: explained versus unexplained categories, specificity, boilerplate, misleading-risk assessment, and contradictions between 'non-recurring' claims and the firm's history.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Do firms that explain adjustments specifically have smaller or more persistent exclusions?
provided rationale_explained_share, rationale_specific_share, rationale_n_boilerplate, GAAP_TO_NG.total_exclusions, NG_PERSISTENCE.persistent_excl_share
needs nothing external
Is boilerplate rationale associated with SEC comment letters or later restatements?
provided rationale_n_boilerplate, rationale_max_misleading_risk, rationale_nonrecurring_contradicted, TOPICS.p3_sec_comment_letter, TOPICS.p3_any_restatement_flag
needs SEC comment letters (EDGAR CORRESP / UPLOAD filings); Audit Analytics restatements / auditor changes
Does the explanation quality change after the firm receives a comment letter?
provided rationale_explained_share, rationale_specific_share, rationale_changed_n, rationale_explains_gaap_insufficient
needs SEC comment letters (EDGAR CORRESP / UPLOAD filings) with dates

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_ADJ_REASONING, SAT_ADJ_TRANSPARENCY

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`rationale_n_categories`	count	50%	SAT_ADJ_TRANSPARENCY · transparency_summary	Number of adjustment categories in this quarter's bridge assessed for a stated rationale (filled where the bridge has categories)
`rationale_n_unexplained`	count	50%	SAT_ADJ_TRANSPARENCY · transparency_summary	Categories for which the release gives NO rationale
`rationale_explained_share`	ratio	50%	SAT_ADJ_TRANSPARENCY · transparency_summary	Share of the bridge's categories with a stated rationale, 0-1
`rationale_n_boilerplate`	count	50%	SAT_ADJ_TRANSPARENCY · transparency_summary	Categories whose rationale is boilerplate (generic wording reused across firms and periods)
`rationale_specific_share`	ratio	23%	SAT_ADJ_TRANSPARENCY · transparency_summary	Share of rationales that are firm-and-period specific, 0-1 (LLM specificity pass; covers about half of the assessed categories, hence the lower fill)
`rationale_max_misleading_risk`	text	23%	SAT_ADJ_TRANSPARENCY · transparency_summary	Highest misleading-risk label across the quarter's rationales: low / medium / high (LLM specificity pass; ~half coverage)
`rationale_nonrecurring_contradicted`	flag	50%	SAT_ADJ_TRANSPARENCY · transparency_summary	1 = at least one 'non-recurring' claim is contradicted by the firm's own exclusion history
`rationale_explains_gaap_insufficient`	flag	50%	SAT_ADJ_TRANSPARENCY · transparency_summary	1 = at least one rationale explains WHY the GAAP figure is insufficient (rather than only what was excluded)
`rationale_changed_n`	count	50%	SAT_ADJ_TRANSPARENCY · transparency_summary	Categories whose stated rationale changed from the prior period
`reasoning_n`	count	26%	SAT_ADJ_REASONING · reasoning_summary	Number of adjustment-reasoning statements in the release (SAT_ADJ_REASONING)
`reasoning_types`	text	26%	SAT_ADJ_REASONING · reasoning_summary	Distinct reason types stated, '; '-joined (investor_usefulness / comparability / non_recurring / management_use / ...)
`reasoning_first`	text	26%	SAT_ADJ_REASONING · reasoning_summary	First stated reason, verbatim

MODA_09_NG_COMPLIANCE

Reg G / Item 10(e), regex and LLM readings

64 columns

What it is about. Regulation G and C&DI compliance signals, regex and LLM side by side: EBITDA per share, liquidity measures per share, supplement framing, explanation presence, plus the Pass 3 presentation panel (separate non-GAAP income statement, undue prominence, individually tailored measures, recurring cash operating expenses excluded).

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

How common are the C&DI-disfavored practices, and did they fall after the 2016 guidance?
provided p3_p10_sep_nongaap_income_statement, p3_p10_undue_prominence, p3_p10_individually_tailored_measure, p3_p10_recurring_cash_opex_excluded, liquidity_per_share_violation
needs nothing external
Which firms present individually tailored measures, and are they penalised by investors or the SEC?
provided p3_p10_individually_tailored_measure, p3_p10_records_json, TOPICS.p3_sec_comment_letter
needs market data daily returns (CAR around the release date); SEC comment letters (EDGAR CORRESP / UPLOAD filings)
Does compliance language predict the size of the non-GAAP premium?
provided mentions_reg_g, mentions_item_10e, nongaap_supplement_framing, nongaap_explanation_present, GAAP_TO_NG.total_exclusions
needs nothing external

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_COMPLIANCE, SAT_COMPLIANCE_LLM, SAT_PASS3_SEC_PRESENTATION

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`cash_flow_method_llm`	text	91%	SAT_COMPLIANCE.cash_flow_method_llm · copy	Raw LLM reading of the cash-flow method
`cash_flow_method_regex`	text	25%	SAT_COMPLIANCE.cash_flow_method_regex · copy	Regex-detected cash-flow method (deterministic companion, lower recall)
`ebitda_per_share_llm`	flag	91%	SAT_COMPLIANCE.ebitda_per_share_llm · copy	Raw LLM reading of the EBITDA-per-share flag (P9)
`ebitda_per_share_violation`	flag	91%	SAT_COMPLIANCE.ebitda_per_share_violation · copy	1 = EBITDA (or adjusted EBITDA) is presented PER SHARE, a practice the SEC staff objects to (C&DI 103.02). CANONICAL (LLM-judged)
`ebitda_per_share_violation_regex`	flag	91%	SAT_COMPLIANCE.ebitda_per_share_violation_regex · copy	Regex companion of ebitda_per_share_violation
`has_balance_sheet`	flag	91%	SAT_COMPLIANCE.has_balance_sheet_regex · copy	1 = the release includes a balance sheet (HTML detection, P8)
`has_cash_flow_stmt`	flag	91%	SAT_COMPLIANCE.has_cash_flow_regex · copy	1 = the release includes a cash-flow statement (HTML detection, P8)
`has_copyright_notice`	flag	91%	SAT_COMPLIANCE.has_copyright_regex · copy	1 = the release carries a copyright notice (HTML detection)
`has_equity_stmt`	flag	91%	SAT_COMPLIANCE.has_equity_stmt_regex · copy	1 = the release includes a statement of equity (HTML detection, P8)
`has_income_stmt_html`	flag	91%	SAT_COMPLIANCE.has_income_stmt_regex · copy	1 = the release includes an income statement (deterministic HTML detection, P8); the LLM judgement is has_income_stmt in NG_PROMINENCE
`has_recon_table`	flag	91%	SAT_COMPLIANCE.has_recon_table_regex · copy	1 = the release contains a GAAP-to-non-GAAP reconciliation table (deterministic HTML detection, P8); the same column anchors module 05
`liquidity_per_share_llm`	flag	91%	SAT_COMPLIANCE.liquidity_per_share_llm · copy	Raw LLM reading of the liquidity-per-share flag (P9)
`liquidity_per_share_violation`	flag	91%	SAT_COMPLIANCE.liquidity_per_share_violation · copy	1 = a liquidity measure (free cash flow, cash flow, EBITDA as liquidity) is presented PER SHARE (C&DI 102.05). CANONICAL (LLM-judged)
`liquidity_per_share_violation_regex`	flag	91%	SAT_COMPLIANCE.liquidity_per_share_violation_regex · copy	Regex companion of liquidity_per_share_violation
`mentions_item_10e`	flag	91%	SAT_COMPLIANCE.mentions_item_10e_regex · copy	1 = the release mentions Item 10(e) of Regulation S-K
`mentions_reg_g`	flag	91%	SAT_COMPLIANCE.mentions_reg_g_regex · copy	1 = the release mentions Regulation G
`n_sec_terms`	count	91%	SAT_COMPLIANCE.n_sec_terms_regex · copy	Number of SEC regulatory terms mentioned (Regulation G, Item 10(e), C&DI, non-GAAP financial measure ...)
`n_tables`	count	91%	SAT_COMPLIANCE.n_tables_regex · copy	Number of tables in the release (HTML)
`n_trademarked_terms`	count	91%	SAT_COMPLIANCE.n_trademarked_terms_regex · copy	Number of trademarked terms (TM / registered marks) in the release
`nongaap_explanation_present`	flag	91%	SAT_COMPLIANCE.nongaap_explanation_present · copy	1 = the release explains WHY management uses non-GAAP measures. CANONICAL (LLM-judged); companions _llm (raw LLM flag) and _regex (paragraph detector)
`nongaap_explanation_present_llm`	flag	91%	SAT_COMPLIANCE.nongaap_explanation_present_llm · copy	Raw LLM reading of the non-GAAP explanation flag (P9 compliance task)
`nongaap_explanation_present_regex`	flag	91%	SAT_COMPLIANCE.nongaap_explanation_present_regex · copy	1 = the regex detector found a non-GAAP explanation paragraph (deterministic companion)
`nongaap_explanation_words`	count	91%	SAT_COMPLIANCE.nongaap_explanation_words_regex · copy	Word count of the detected non-GAAP explanation paragraph (regex detector)
`nongaap_supplement_framing_llm`	flag	91%	SAT_COMPLIANCE.nongaap_supplement_framing_llm · copy	Raw LLM reading of the supplement-framing flag (P9)
`nongaap_supplement_framing_regex`	flag	91%	SAT_COMPLIANCE.nongaap_supplement_framing_regex · copy	1 = the regex detector flagged supplement framing (narrow pattern, under-detects)
`html_pass_status`	text	91%	SAT_COMPLIANCE.p8_status · copy	Status of the deterministic HTML pass (P8) for this release: ok / no_html / parse_fail
`pos_balance_sheet`	count	80%	SAT_COMPLIANCE.pos_balance_sheet_regex · copy	Order of appearance of the balance sheet among the included statements (1 = first)
`pos_cash_flow_stmt`	count	32%	SAT_COMPLIANCE.pos_cash_flow_regex · copy	Order of appearance of the cash-flow statement among the included statements (1 = first)
`pos_equity_stmt`	count	1%	SAT_COMPLIANCE.pos_equity_stmt_regex · copy	Order of appearance of the equity statement among the included statements (1 = first)
`pos_income_stmt`	count	74%	SAT_COMPLIANCE.pos_income_stmt_regex · copy	Order of appearance of the income statement among the financial statements in the release (1 = first)
`pos_recon_table`	count	48%	SAT_COMPLIANCE.pos_recon_table_regex · copy	Order of appearance of the reconciliation table among the included statements and tables (1 = first)
`recon_table_char_share`	ratio	30%	SAT_COMPLIANCE.recon_table_char_share_regex · copy	Share of the release's characters taken by the reconciliation table
`recon_table_rank`	count	30%	SAT_COMPLIANCE.recon_table_rank_regex · copy	Ordinal of the reconciliation table among ALL tables in the release (1 = the first table)
`sec_terms_mentioned`	text	4%	SAT_COMPLIANCE.sec_terms_mentioned_regex · copy	The SEC regulatory terms mentioned, '; '-joined
`states_unaudited`	flag	91%	SAT_COMPLIANCE.states_unaudited_regex · copy	1 = the release states that its figures are unaudited
`table_text_share`	ratio	91%	SAT_COMPLIANCE.table_text_share_regex · copy	Share of the release's text that sits inside tables
`trademarked_terms`	text	20%	SAT_COMPLIANCE.trademarked_terms_regex · copy	The trademarked terms found, '; '-joined
`cash_flow_method`	text	91%	SAT_COMPLIANCE_LLM.cash_flow_method · copy	Cash-flow statement method: direct / indirect (blank if no statement). CANONICAL (LLM-judged)
`liquidity_per_share`	flag	91%	SAT_COMPLIANCE_LLM.liquidity_per_share · copy	Duplicate raw LLM reading of the liquidity-per-share flag (SAT_COMPLIANCE_LLM); canonical = liquidity_per_share_violation
`nongaap_supplement_framing`	flag	91%	SAT_COMPLIANCE_LLM.nongaap_supplement_framing · copy	1 = non-GAAP measures are framed as SUPPLEMENTAL to GAAP, not a substitute. CANONICAL (LLM-judged); the regex companion under-detects
`p3_p10_period_scope`	text	87%	SAT_PASS3_SEC_PRESENTATION.p3_p10_period_scope · copy	Period the panel judged [source: Pass 3 Task E, SEC C&DI presentation panel, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_p10_confidence`	text	88%	SAT_PASS3_SEC_PRESENTATION.p3_p10_confidence · copy	Panel confidence [source: Pass 3 Task E, SEC C&DI presentation panel, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_p10_gaap_eps`	$/share	87%	SAT_PASS3_SEC_PRESENTATION.p3_p10_gaap_eps · copy	GAAP EPS as read by the presentation panel (cross-check only; the release value is gaap_eps) [source: Pass 3 Task E, SEC C&DI presentation panel, run-1 Pass 3, prompt PAS
`p3_p10_nongaap_eps`	$/share	40%	SAT_PASS3_SEC_PRESENTATION.p3_p10_nongaap_eps · copy	Non-GAAP EPS as read by the presentation panel (cross-check only) [source: Pass 3 Task E, SEC C&DI presentation panel, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_p10_reconciliation_present`	flag	88%	SAT_PASS3_SEC_PRESENTATION.p3_p10_reconciliation_present · copy	1 = a GAAP reconciliation is present, as judged by the Pass 3 presentation panel (the HTML detection is has_recon_table)
`p3_p10_reconciliation_complete`	flag	84%	SAT_PASS3_SEC_PRESENTATION.p3_p10_reconciliation_complete · copy	1 = the reconciliation is complete [source: Pass 3 Task E, SEC C&DI presentation panel, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_p10_reconciliation_starts_from_gaap`	flag	83%	SAT_PASS3_SEC_PRESENTATION.p3_p10_reconciliation_starts_from_gaap · copy	1 = the reconciliation starts from the GAAP figure, as judged by the Pass 3 presentation panel (the table reading is recon_starts_gaap in module 05)
`p3_p10_sep_nongaap_income_statement`	flag	88%	SAT_PASS3_SEC_PRESENTATION.p3_p10_sep_nongaap_income_statement · copy	1 = a separate full non-GAAP income statement is presented (C&DI 102.10) [source: Pass 3 Task E, SEC C&DI presentation panel, run-1 Pass 3, prompt PASS3_prompt_frozen.txt
`p3_p10_nongaap_stmt_line_count`	count	76%	SAT_PASS3_SEC_PRESENTATION.p3_p10_nongaap_stmt_line_count · copy	Line count of the separate non-GAAP statement [source: Pass 3 Task E, SEC C&DI presentation panel, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_p10_undue_prominence`	flag	88%	SAT_PASS3_SEC_PRESENTATION.p3_p10_undue_prominence · copy	1 = non-GAAP given undue prominence over GAAP (C&DI 102.10) [source: Pass 3 Task E, SEC C&DI presentation panel, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_p10_individually_tailored_measure`	flag	88%	SAT_PASS3_SEC_PRESENTATION.p3_p10_individually_tailored_measure · copy	1 = an individually tailored accounting measure (C&DI 100.04) [source: Pass 3 Task E, SEC C&DI presentation panel, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_p10_recurring_cash_opex_excluded`	flag	88%	SAT_PASS3_SEC_PRESENTATION.p3_p10_recurring_cash_opex_excluded · copy	1 = normal recurring cash operating expenses excluded (C&DI 100.01) [source: Pass 3 Task E, SEC C&DI presentation panel, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_p10_per_share_liquidity_measure`	flag	88%	SAT_PASS3_SEC_PRESENTATION.p3_p10_per_share_liquidity_measure · copy	1 = a liquidity measure shown per share (C&DI 102.05) [source: Pass 3 Task E, SEC C&DI presentation panel, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_p10_unreasonable_efforts_language`	flag	88%	SAT_PASS3_SEC_PRESENTATION.p3_p10_unreasonable_efforts_language · copy	1 = 'unreasonable efforts' language used for forward non-GAAP (C&DI 102.10) [source: Pass 3 Task E, SEC C&DI presentation panel, run-1 Pass 3, prompt PASS3_prompt_frozen.
`p3_p10_forward_nongaap_guidance`	flag	88%	SAT_PASS3_SEC_PRESENTATION.p3_p10_forward_nongaap_guidance · copy	1 = forward-looking non-GAAP guidance present [source: Pass 3 Task E, SEC C&DI presentation panel, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_p10_has_guidance_record`	flag	88%	SAT_PASS3_SEC_PRESENTATION.p3_p10_has_guidance_record · copy	1 = the panel carries a guidance record [source: Pass 3 Task E, SEC C&DI presentation panel, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_p10_records_json`	text	88%	SAT_PASS3_SEC_PRESENTATION.p3_p10_records_json · copy	Per-measure C&DI records (JSON list) from the presentation panel [source: Pass 3 Task E, SEC C&DI presentation panel, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]

MODA_10_NG_PROMINENCE

Headline, table order, bold, positions

76 columns

What it is about. Where and how prominently non-GAAP appears: headline, bullets, order of mention, bold emphasis, characters and words until the first GAAP or non-GAAP EPS figure, spin direction and degree.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Does non-GAAP-first presentation change the market reaction to the same earnings surprise?
provided nongaap_mentioned_first, html_nongaap_headline, html_nongaap_bold_first, undue_prominence_score, CONSENSUS_BEAT.earnings_surprise
needs market data daily returns (CAR around the release date); analyst-forecast data analyst consensus and actuals (from IDENTIFIERS.ticker)
Has undue prominence declined since the SEC's 2016 guidance?
provided undue_prominence_score, undue_prominence_score, up_headline_ng_only, up_bulletin_ng_only, up_ng_bold_only
needs nothing external
Do firms increase non-GAAP prominence in quarters with GAAP losses?
provided chars_to_nongaap_eps_num, chars_to_gaap_eps_num, bulletin_spin_direction, bulletin_spin_degree, GAAP.gaap_eps
needs nothing external

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_HEADLINE_METRICS, SAT_PROMINENCE

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`text_words_nongaap_minus_gaap`	numeric	20%	NONGAAP_A.text_words_nongaap_minus_gaap · copy	text_words_to_nongaap_eps minus text_words_to_gaap_eps (negative=non-GAAP first)
`bulletin_count`	count	89%	NONGAAP_A.bulletin_count · copy	Number of highlight bullet points in the release (LLM)
`bulletin_spin_degree`	text	89%	NONGAAP_A.bulletin_spin_degree · copy	Degree of bullet-vs-results discrepancy: none/low/moderate/high
`bulletin_spin_direction`	text	89%	NONGAAP_A.bulletin_spin_direction · copy	Bullet positivity vs actual results: bullets_overstate/consistent/bullets_understate/none
`bulletin_tone`	text	89%	NONGAAP_A.bulletin_tone · copy	Overall tone of the bullets: positive/negative/neutral/mixed/none
`bulletin_word_ratio`	ratio	89%	NONGAAP_A.bulletin_word_ratio · copy	bulletin_count / prose word count (tables excluded)
`bulletins_used`	flag	89%	NONGAAP_A.bulletins_used · copy	1 = the release uses highlight bullet points
`chars_to_gaap_eps_num`	count	26%	NONGAAP_A.chars_to_gaap_eps_num · copy	Character offset of the FIRST occurrence of the GAAP EPS number in the release prose (null if not found)
`chars_to_nongaap_eps_num`	count	26%	NONGAAP_A.chars_to_nongaap_eps_num · copy	Character offset of the FIRST occurrence of the non-GAAP EPS number in the release prose (null if not found)
`eps_mention_ratio`	ratio	34%	NONGAAP_A.eps_mention_ratio · copy	Non-GAAP EPS mentions divided by GAAP EPS mentions in the prose
`eps_num_char_gap`	count	23%	NONGAAP_A.eps_num_char_gap · copy	chars_to_gaap_eps_num minus chars_to_nongaap_eps_num: positive = the non-GAAP number comes earlier (more prominent)
`eps_value_mention_ratio`	ratio	28%	NONGAAP_A.eps_value_mention_ratio · copy	nongaap_eps_value_count / gaap_eps_value_count
`gaap_bulletin`	flag	89%	NONGAAP_A.gaap_bulletin · copy	1 = GAAP EPS appears as a bullet point in the release highlights (LLM)
`gaap_eps_value_count`	count	89%	NONGAAP_A.gaap_eps_value_count · copy	Number of distinct occurrences of the GAAP EPS value in the prose
`gaap_mentioned_first`	flag	89%	NONGAAP_A.gaap_mentioned_first · copy	1 = GAAP EPS is mentioned before non-GAAP EPS in the headline / first paragraph
`gaap_term_count`	count	89%	NONGAAP_A.gaap_term_count · copy	Count of standalone "GAAP" (excludes the GAAP inside "non-GAAP")
`has_income_stmt`	flag	89%	NONGAAP_A.has_income_stmt · copy	1 = the release includes an income statement (LLM reading; the HTML detection is has_income_stmt_html in NG_COMPLIANCE)
`has_income_stmt_source`	text	89%	NONGAAP_A.has_income_stmt_source · copy	Which pass produced has_income_stmt: p8_fresh = the deterministic HTML pass (P8) on the cached release
`header_describes_performance`	flag	89%	NONGAAP_A.header_describes_performance · copy	1 = the headline characterizes performance (record, strong, growth ...) rather than only announcing results
`header_performance_type`	text	89%	NONGAAP_A.header_performance_type · copy	Primary performance type in headline: revenue/earnings/growth/record/margin/cash_flow/loss/guidance/operational/mixed/none
`header_text`	text	88%	NONGAAP_A.header_text · copy	Verbatim press release headline/title
`html_bold_cashflow`	flag	89%	NONGAAP_A.html_bold_cashflow · copy	1 = a cash-flow figure is bolded
`html_bold_ebitda`	flag	89%	NONGAAP_A.html_bold_ebitda · copy	1 = an EBITDA figure is bolded
`html_bold_gaap_eps`	flag	89%	NONGAAP_A.html_bold_gaap_eps · copy	1 = the GAAP EPS figure is bolded
`html_bold_mechanisms`	text	79%	NONGAAP_A.html_bold_mechanisms · copy	Which HTML mechanisms produced the bold detection (tag, style, class).
`html_bold_nongaap_eps`	flag	89%	NONGAAP_A.html_bold_nongaap_eps · copy	1 = the non-GAAP EPS figure is bolded
`html_bold_number_types`	text	10%	NONGAAP_A.html_bold_number_types · copy	Types of figures that are bolded ("; "-joined)
`html_bold_ratio`	ratio	89%	NONGAAP_A.html_bold_ratio · copy	Bolded words / total words (bold emphasis intensity)
`html_bold_revenue`	flag	89%	NONGAAP_A.html_bold_revenue · copy	1 = a revenue figure is bolded
`html_bold_words`	count	89%	NONGAAP_A.html_bold_words · copy	Number of bolded words in the release HTML
`html_bulletin_cashflow`	flag	89%	NONGAAP_A.html_bulletin_cashflow · copy	1 = a cash-flow figure appears in a highlight bullet
`html_bulletin_ebitda`	flag	89%	NONGAAP_A.html_bulletin_ebitda · copy	1 = an EBITDA figure appears in a highlight bullet
`html_bulletin_gaap_eps`	flag	89%	NONGAAP_A.html_bulletin_gaap_eps · copy	1 = GAAP EPS appears in a highlight bullet
`html_bulletin_nongaap_eps`	flag	89%	NONGAAP_A.html_bulletin_nongaap_eps · copy	1 = non-GAAP EPS appears in a highlight bullet
`html_bulletin_number_types`	text	7%	NONGAAP_A.html_bulletin_number_types · copy	Types of figures appearing in highlight bullets ("; "-joined)
`html_bulletin_revenue`	flag	89%	NONGAAP_A.html_bulletin_revenue · copy	1 = a revenue figure appears in a highlight bullet
`html_gaap_bold`	flag	89%	NONGAAP_A.html_gaap_bold · copy	1 = a GAAP figure is bolded anywhere in the release
`html_gaap_headline`	flag	89%	NONGAAP_A.html_gaap_headline · copy	1 = a GAAP figure appears in the HTML headline / title
`html_nongaap_bold`	flag	89%	NONGAAP_A.html_nongaap_bold · copy	1 = a non-GAAP figure is bolded anywhere in the release
`html_nongaap_bold_first`	flag	89%	NONGAAP_A.html_nongaap_bold_first · copy	1 = the first bolded earnings figure is non-GAAP rather than GAAP
`html_nongaap_headline`	flag	89%	NONGAAP_A.html_nongaap_headline · copy	1 = a non-GAAP figure appears in the HTML headline / title
`html_total_words`	count	89%	NONGAAP_A.html_total_words · copy	Total word count of the release HTML
`table_layout`	text	85%	NONGAAP_A.layout · copy	Orientation of the primary results table: row (periods across) or column (periods down)
`mentions_nongaap_term`	flag	89%	NONGAAP_A.mentions_nongaap_term · copy	1 = the term 'non-GAAP' appears at least once
`nongaap_bulletin`	flag	89%	NONGAAP_A.nongaap_bulletin · copy	1 = non-GAAP EPS appears as a bullet point in the release highlights (LLM)
`nongaap_eps_num_first`	flag	23%	NONGAAP_A.nongaap_eps_num_first · copy	1 = the non-GAAP EPS number appears before the GAAP EPS number in the prose (deterministic; Chen-Gee-Neilson style)
`nongaap_eps_value_count`	count	43%	NONGAAP_A.nongaap_eps_value_count · copy	Number of distinct occurrences of the non-GAAP EPS value in the prose
`nongaap_mentioned_first`	flag	89%	NONGAAP_A.nongaap_mentioned_first · copy	1 = non-GAAP EPS is mentioned before GAAP EPS in the headline / first paragraph
`nongaap_term_count`	count	89%	NONGAAP_A.nongaap_term_count · copy	Count of the term "non-GAAP" in the full filing text
`number_count`	count	89%	NONGAAP_A.number_count · copy	Count of numeric tokens in the filing text
`number_word_ratio`	ratio	89%	NONGAAP_A.number_word_ratio · copy	Numeric tokens / total words (quantitative density)
`pos_neg_word_ratio`	ratio	61%	NONGAAP_A.pos_neg_word_ratio · copy	Positive-tone vs negative-tone word ratio in the filing text
`recent_period_first`	flag	89%	NONGAAP_A.recent_period_first · copy	1 = the most recent period is the first (left-most) data column of the primary table
`headline_metric_first`	text	36%	SAT_HEADLINE_METRICS.value · copy	First metric named in the release's headline / title (canonical name: revenue, eps_nongaap, ebitda ...); the full ordered list is in SAT_HEADLINE_METRICS
`undue_prominence_score`	count	40%	SAT_PROMINENCE.undue_prominence_score · prominence_of_release	[prominence of the FY (Q4) release -- the annual release IS the Q4 release] Number of undue-prominence indicators (up_*, SEC C&DI 102.10) that fire for the release, 0 to
`up_bulletin_ng_only`	flag	40%	SAT_PROMINENCE.up_bulletin_ng_only · prominence_of_release	[prominence of the FY (Q4) release -- the annual release IS the Q4 release] Prominence indicator: non-GAAP EPS appears in the highlight bullets while GAAP EPS does not
`up_headline_ng_only`	flag	40%	SAT_PROMINENCE.up_headline_ng_only · prominence_of_release	[prominence of the FY (Q4) release -- the annual release IS the Q4 release] Prominence indicator: a non-GAAP figure is in the headline while no GAAP figure is
`up_ng_before_gaap`	flag	40%	SAT_PROMINENCE.up_ng_before_gaap · prominence_of_release	[prominence of the FY (Q4) release -- the annual release IS the Q4 release] Prominence indicator: non-GAAP EPS is mentioned before GAAP EPS
`up_ng_bold_only`	flag	40%	SAT_PROMINENCE.up_ng_bold_only · prominence_of_release	[prominence of the FY (Q4) release -- the annual release IS the Q4 release] Prominence indicator: a non-GAAP figure is bolded while the GAAP figure is not
`up_ng_income_stmt`	flag	40%	SAT_PROMINENCE.up_ng_income_stmt · prominence_of_release	[prominence of the FY (Q4) release -- the annual release IS the Q4 release] Prominence indicator: the income statement itself is presented on a non-GAAP basis
`up_no_explanation`	flag	40%	SAT_PROMINENCE.up_no_explanation · prominence_of_release	[prominence of the FY (Q4) release -- the annual release IS the Q4 release] Prominence indicator: no explanation of why the non-GAAP measure is useful
`up_no_recon`	flag	40%	SAT_PROMINENCE.up_no_recon · prominence_of_release	[prominence of the FY (Q4) release -- the annual release IS the Q4 release] Prominence indicator: no GAAP reconciliation table
`up_not_supplemental`	flag	40%	SAT_PROMINENCE.up_not_supplemental · prominence_of_release	[prominence of the FY (Q4) release -- the annual release IS the Q4 release] Prominence indicator: non-GAAP is not framed as supplemental to GAAP
`up_perf_language`	flag	40%	SAT_PROMINENCE.up_perf_language · prominence_of_release	[prominence of the FY (Q4) release -- the annual release IS the Q4 release] Prominence indicator: performance is characterized in non-GAAP terms (record adjusted earnings
`up_pershare_violation`	flag	40%	SAT_PROMINENCE.up_pershare_violation · prominence_of_release	[prominence of the FY (Q4) release -- the annual release IS the Q4 release] Prominence indicator: a liquidity measure is shown per share
`up_table_ng_first`	flag	40%	SAT_PROMINENCE.up_table_ng_first · prominence_of_release	[prominence of the FY (Q4) release -- the annual release IS the Q4 release] Prominence indicator: the reconciliation table starts from the non-GAAP figure
`bulletin_order_basis`	text	89%	NONGAAP_A.bulletin_order_basis · copy	What the bullet order is based on: favorability/magnitude/chronological/metric_importance/segment/mixed/none
`bulletin_order_fav_to_less`	flag	89%	NONGAAP_A.bulletin_order_fav_to_less · copy	1 = highlight bullets are ordered from most to least favorable
`compares_to_year_ago`	flag	89%	NONGAAP_A.compared_to_year_ago · copy	1 = the release compares EPS to its own year-ago value (prior-year quarter); 88% of releases do

MODA_11_NG_COMPLEXITY

How many items and in what order

127 columns + 8 sparse

What it is about. The layout of the reconciliation: the row position of each adjustment category, the number of lines, and how the bridge is sequenced. A measure of how hard the reconciliation is to read.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Does reconciliation complexity reduce analysts' ability to price exclusions?
provided adj_04_sbc_position_m, adj_22_restructuring_position_m, NG_PERSISTENCE.n_excluded_categories, GAAP_TO_NG.total_exclusions
needs analyst-forecast data analyst consensus and actuals (from IDENTIFIERS.ticker); market data daily returns (CAR around the release date)
Are the largest exclusions placed early or buried late in the reconciliation?
provided adj_04_sbc_position_m, adj_05a_amort_acq_intang_position_m, adj_14b_goodwill_impairment_position_m, NG_ADJUSTMENTS.adj_04_sbc_m
needs nothing external
Does complexity rise when firms have more to hide, for instance in loss quarters?
provided adj_17_litigation_position, adj_07_pension_position, NG_PERSISTENCE.n_excluded_categories, GAAP.gaap_eps
needs nothing external

Sources: NONGAAP_A, PANEL_SPINE_A

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`adj_01_rent_lease_position`	count	0%	NONGAAP_A.adj_01_rent_lease_position · copy	Row position (1 = first adjustment line) of the category adj_01_rent_lease in the PER-SHARE reconciliation table; null when the category is absent
`adj_01_rent_lease_position_m`	count	0%	NONGAAP_A.adj_01_rent_lease_position_m · copy	Row position of the category adj_01_rent_lease in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_02_net_interest_position`	count	3%	NONGAAP_A.adj_02_net_interest_position · copy	Row position (1 = first adjustment line) of the category adj_02_net_interest in the PER-SHARE reconciliation table; null when the category is absent
`adj_02_net_interest_position_m`	count	3%	NONGAAP_A.adj_02_net_interest_position_m · copy	Row position of the category adj_02_net_interest in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_03_rd_position`	count	0%	NONGAAP_A.adj_03_rd_position · copy	Row position (1 = first adjustment line) of the category adj_03_rd in the PER-SHARE reconciliation table; null when the category is absent
`adj_03_rd_position_m`	count	0%	NONGAAP_A.adj_03_rd_position_m · copy	Row position of the category adj_03_rd in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_04_sbc_position`	count	11%	NONGAAP_A.adj_04_sbc_position · copy	Row position (1 = first adjustment line) of the category adj_04_sbc in the PER-SHARE reconciliation table; null when the category is absent
`adj_04_sbc_position_m`	count	12%	NONGAAP_A.adj_04_sbc_position_m · copy	Row position of the category adj_04_sbc in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_05a_amort_acq_intang_position`	count	10%	NONGAAP_A.adj_05a_amort_acq_intang_position · copy	Row position (1 = first adjustment line) of the category adj_05a_amort_acq_intang in the PER-SHARE reconciliation table; null when the category is absent
`adj_05a_amort_acq_intang_position_m`	count	10%	NONGAAP_A.adj_05a_amort_acq_intang_position_m · copy	Row position of the category adj_05a_amort_acq_intang in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_05b_da_other_position`	count	3%	NONGAAP_A.adj_05b_da_other_position · copy	Row position (1 = first adjustment line) of the category adj_05b_da_other in the PER-SHARE reconciliation table; null when the category is absent
`adj_05b_da_other_position_m`	count	3%	NONGAAP_A.adj_05b_da_other_position_m · copy	Row position of the category adj_05b_da_other in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_05c_amort_dev_tech_position`	count	0%	NONGAAP_A.adj_05c_amort_dev_tech_position · copy	Row position (1 = first adjustment line) of the category adj_05c_amort_dev_tech in the PER-SHARE reconciliation table; null when the category is absent
`adj_05c_amort_dev_tech_position_m`	count	0%	NONGAAP_A.adj_05c_amort_dev_tech_position_m · copy	Row position of the category adj_05c_amort_dev_tech in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_07_pension_position`	count	2%	NONGAAP_A.adj_07_pension_position · copy	Row position (1 = first adjustment line) of the category adj_07_pension in the PER-SHARE reconciliation table; null when the category is absent
`adj_07_pension_position_m`	count	2%	NONGAAP_A.adj_07_pension_position_m · copy	Row position of the category adj_07_pension in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_08_severance_position`	count	2%	NONGAAP_A.adj_08_severance_position · copy	Row position (1 = first adjustment line) of the category adj_08_severance in the PER-SHARE reconciliation table; null when the category is absent
`adj_08_severance_position_m`	count	3%	NONGAAP_A.adj_08_severance_position_m · copy	Row position of the category adj_08_severance in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_09_realized_gains_position`	count	4%	NONGAAP_A.adj_09_realized_gains_position · copy	Row position (1 = first adjustment line) of the category adj_09_realized_gains in the PER-SHARE reconciliation table; null when the category is absent
`adj_09_realized_gains_position_m`	count	5%	NONGAAP_A.adj_09_realized_gains_position_m · copy	Row position of the category adj_09_realized_gains in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_10_inventory_writedown_position`	count	1%	NONGAAP_A.adj_10_inventory_writedown_position · copy	Row position (1 = first adjustment line) of the category adj_10_inventory_writedown in the PER-SHARE reconciliation table; null when the category is absent
`adj_10_inventory_writedown_position_m`	count	2%	NONGAAP_A.adj_10_inventory_writedown_position_m · copy	Row position of the category adj_10_inventory_writedown in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_10b_inventory_method_position`	count	0%	NONGAAP_A.adj_10b_inventory_method_position · copy	Row position (1 = first adjustment line) of the category adj_10b_inventory_method in the PER-SHARE reconciliation table; null when the category is absent
`adj_10b_inventory_method_position_m`	count	0%	NONGAAP_A.adj_10b_inventory_method_position_m · copy	Row position of the category adj_10b_inventory_method in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_11_tax_impact_position`	count	20%	NONGAAP_A.adj_11_tax_impact_position · copy	Row position (1 = first adjustment line) of the category adj_11_tax_impact in the PER-SHARE reconciliation table; null when the category is absent
`adj_11_tax_impact_position_m`	count	20%	NONGAAP_A.adj_11_tax_impact_position_m · copy	Row position of the category adj_11_tax_impact in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_12_startup_position`	count	1%	NONGAAP_A.adj_12_startup_position · copy	Row position (1 = first adjustment line) of the category adj_12_startup in the PER-SHARE reconciliation table; null when the category is absent
`adj_12_startup_position_m`	count	1%	NONGAAP_A.adj_12_startup_position_m · copy	Row position of the category adj_12_startup in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_13_equity_income_position`	count	2%	NONGAAP_A.adj_13_equity_income_position · copy	Row position (1 = first adjustment line) of the category adj_13_equity_income in the PER-SHARE reconciliation table; null when the category is absent
`adj_13_equity_income_position_m`	count	2%	NONGAAP_A.adj_13_equity_income_position_m · copy	Row position of the category adj_13_equity_income in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_14_impair_ppe_finite_position`	count	6%	NONGAAP_A.adj_14_impair_ppe_finite_position · copy	Row position (1 = first adjustment line) of the category adj_14_impair_ppe_finite in the PER-SHARE reconciliation table; null when the category is absent
`adj_14_impair_ppe_finite_position_m`	count	7%	NONGAAP_A.adj_14_impair_ppe_finite_position_m · copy	Row position of the category adj_14_impair_ppe_finite in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_14b_goodwill_impairment_position`	count	3%	NONGAAP_A.adj_14b_goodwill_impairment_position · copy	Row position (1 = first adjustment line) of the category adj_14b_goodwill_impairment in the PER-SHARE reconciliation table; null when the category is absent
`adj_14b_goodwill_impairment_position_m`	count	3%	NONGAAP_A.adj_14b_goodwill_impairment_position_m · copy	Row position of the category adj_14b_goodwill_impairment in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_14c_indef_intangible_position`	count	0%	NONGAAP_A.adj_14c_indef_intangible_position · copy	Row position (1 = first adjustment line) of the category adj_14c_indef_intangible in the PER-SHARE reconciliation table; null when the category is absent
`adj_14c_indef_intangible_position_m`	count	0%	NONGAAP_A.adj_14c_indef_intangible_position_m · copy	Row position of the category adj_14c_indef_intangible in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_15_fx_position`	count	2%	NONGAAP_A.adj_15_fx_position · copy	Row position (1 = first adjustment line) of the category adj_15_fx in the PER-SHARE reconciliation table; null when the category is absent
`adj_15_fx_position_m`	count	2%	NONGAAP_A.adj_15_fx_position_m · copy	Row position of the category adj_15_fx in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_16_debt_extinguishment_position`	count	7%	NONGAAP_A.adj_16_debt_extinguishment_position · copy	Row position (1 = first adjustment line) of the category adj_16_debt_extinguishment in the PER-SHARE reconciliation table; null when the category is absent
`adj_16_debt_extinguishment_position_m`	count	7%	NONGAAP_A.adj_16_debt_extinguishment_position_m · copy	Row position of the category adj_16_debt_extinguishment in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_17_litigation_position`	count	6%	NONGAAP_A.adj_17_litigation_position · copy	Row position (1 = first adjustment line) of the category adj_17_litigation in the PER-SHARE reconciliation table; null when the category is absent
`adj_17_litigation_position_m`	count	6%	NONGAAP_A.adj_17_litigation_position_m · copy	Row position of the category adj_17_litigation in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_18_fair_value_position`	count	5%	NONGAAP_A.adj_18_fair_value_position · copy	Row position (1 = first adjustment line) of the category adj_18_fair_value in the PER-SHARE reconciliation table; null when the category is absent
`adj_18_fair_value_position_m`	count	5%	NONGAAP_A.adj_18_fair_value_position_m · copy	Row position of the category adj_18_fair_value in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_19_acquisition_position`	count	11%	NONGAAP_A.adj_19_acquisition_position · copy	Row position (1 = first adjustment line) of the category adj_19_acquisition in the PER-SHARE reconciliation table; null when the category is absent
`adj_19_acquisition_position_m`	count	11%	NONGAAP_A.adj_19_acquisition_position_m · copy	Row position of the category adj_19_acquisition in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_20_ppe_sale_position`	count	4%	NONGAAP_A.adj_20_ppe_sale_position · copy	Row position (1 = first adjustment line) of the category adj_20_ppe_sale in the PER-SHARE reconciliation table; null when the category is absent
`adj_20_ppe_sale_position_m`	count	5%	NONGAAP_A.adj_20_ppe_sale_position_m · copy	Row position of the category adj_20_ppe_sale in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_21_tax_accounting_position`	count	3%	NONGAAP_A.adj_21_tax_accounting_position · copy	Row position (1 = first adjustment line) of the category adj_21_tax_accounting in the PER-SHARE reconciliation table; null when the category is absent
`adj_21_tax_accounting_position_m`	count	3%	NONGAAP_A.adj_21_tax_accounting_position_m · copy	Row position of the category adj_21_tax_accounting in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_22_restructuring_position`	count	13%	NONGAAP_A.adj_22_restructuring_position · copy	Row position (1 = first adjustment line) of the category adj_22_restructuring in the PER-SHARE reconciliation table; null when the category is absent
`adj_22_restructuring_position_m`	count	13%	NONGAAP_A.adj_22_restructuring_position_m · copy	Row position of the category adj_22_restructuring in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_23_discontinued_position`	count	2%	NONGAAP_A.adj_23_discontinued_position · copy	Row position (1 = first adjustment line) of the category adj_23_discontinued in the PER-SHARE reconciliation table; null when the category is absent
`adj_23_discontinued_position_m`	count	2%	NONGAAP_A.adj_23_discontinued_position_m · copy	Row position of the category adj_23_discontinued in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_24_integration_position`	count	2%	NONGAAP_A.adj_24_integration_position · copy	Row position (1 = first adjustment line) of the category adj_24_integration in the PER-SHARE reconciliation table; null when the category is absent
`adj_24_integration_position_m`	count	2%	NONGAAP_A.adj_24_integration_position_m · copy	Row position of the category adj_24_integration in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_25_covid_position`	count	0%	NONGAAP_A.adj_25_covid_position · copy	Row position (1 = first adjustment line) of the category adj_25_covid in the PER-SHARE reconciliation table; null when the category is absent
`adj_25_covid_position_m`	count	0%	NONGAAP_A.adj_25_covid_position_m · copy	Row position of the category adj_25_covid in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_26_unrealized_invst_position`	count	1%	NONGAAP_A.adj_26_unrealized_invst_position · copy	Row position (1 = first adjustment line) of the category adj_26_unrealized_invst in the PER-SHARE reconciliation table; null when the category is absent
`adj_26_unrealized_invst_position_m`	count	1%	NONGAAP_A.adj_26_unrealized_invst_position_m · copy	Row position of the category adj_26_unrealized_invst in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_27_ipr_d_position`	count	1%	NONGAAP_A.adj_27_ipr_d_position · copy	Row position (1 = first adjustment line) of the category adj_27_ipr_d in the PER-SHARE reconciliation table; null when the category is absent
`adj_27_ipr_d_position_m`	count	1%	NONGAAP_A.adj_27_ipr_d_position_m · copy	Row position of the category adj_27_ipr_d in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_28_natural_disaster_position`	count	1%	NONGAAP_A.adj_28_natural_disaster_position · copy	Row position (1 = first adjustment line) of the category adj_28_natural_disaster in the PER-SHARE reconciliation table; null when the category is absent
`adj_28_natural_disaster_position_m`	count	1%	NONGAAP_A.adj_28_natural_disaster_position_m · copy	Row position of the category adj_28_natural_disaster in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_30_ai_transform_position`	count	0%	NONGAAP_A.adj_30_ai_transform_position · copy	Row position (1 = first adjustment line) of the category adj_30_ai_transform in the PER-SHARE reconciliation table; null when the category is absent
`adj_30_ai_transform_position_m`	count	0%	NONGAAP_A.adj_30_ai_transform_position_m · copy	Row position of the category adj_30_ai_transform in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_31_exec_transition_position`	count	1%	NONGAAP_A.adj_31_exec_transition_position · copy	Row position (1 = first adjustment line) of the category adj_31_exec_transition in the PER-SHARE reconciliation table; null when the category is absent
`adj_31_exec_transition_position_m`	count	1%	NONGAAP_A.adj_31_exec_transition_position_m · copy	Row position of the category adj_31_exec_transition in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_32_debt_issuance_position`	count	1%	NONGAAP_A.adj_32_debt_issuance_position · copy	Row position (1 = first adjustment line) of the category adj_32_debt_issuance in the PER-SHARE reconciliation table; null when the category is absent
`adj_32_debt_issuance_position_m`	count	1%	NONGAAP_A.adj_32_debt_issuance_position_m · copy	Row position of the category adj_32_debt_issuance in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_34_geopolitical_position`	count	0%	NONGAAP_A.adj_34_geopolitical_position · copy	Row position (1 = first adjustment line) of the category adj_34_geopolitical in the PER-SHARE reconciliation table; null when the category is absent
`adj_34_geopolitical_position_m`	count	0%	NONGAAP_A.adj_34_geopolitical_position_m · copy	Row position of the category adj_34_geopolitical in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_35_fraud_position`	count	0%	NONGAAP_A.adj_35_fraud_position · copy	Row position (1 = first adjustment line) of the category adj_35_fraud in the PER-SHARE reconciliation table; null when the category is absent
`adj_35_fraud_position_m`	count	0%	NONGAAP_A.adj_35_fraud_position_m · copy	Row position of the category adj_35_fraud in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_39_tariffs_position`	count	0%	NONGAAP_A.adj_39_tariffs_position · copy	Row position (1 = first adjustment line) of the category adj_39_tariffs in the PER-SHARE reconciliation table; null when the category is absent
`adj_39_tariffs_position_m`	count	0%	NONGAAP_A.adj_39_tariffs_position_m · copy	Row position of the category adj_39_tariffs in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_40_cyber_position`	count	0%	NONGAAP_A.adj_40_cyber_position · copy	Row position (1 = first adjustment line) of the category adj_40_cyber in the PER-SHARE reconciliation table; null when the category is absent
`adj_40_cyber_position_m`	count	0%	NONGAAP_A.adj_40_cyber_position_m · copy	Row position of the category adj_40_cyber in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_41_commodity_position`	count	0%	NONGAAP_A.adj_41_commodity_position · copy	Row position (1 = first adjustment line) of the category adj_41_commodity in the PER-SHARE reconciliation table; null when the category is absent
`adj_41_commodity_position_m`	count	0%	NONGAAP_A.adj_41_commodity_position_m · copy	Row position of the category adj_41_commodity in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_44_credit_loss_position`	count	1%	NONGAAP_A.adj_44_credit_loss_position · copy	Row position (1 = first adjustment line) of the category adj_44_credit_loss in the PER-SHARE reconciliation table; null when the category is absent
`adj_44_credit_loss_position_m`	count	1%	NONGAAP_A.adj_44_credit_loss_position_m · copy	Row position of the category adj_44_credit_loss in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_45_charitable_position`	count	0%	NONGAAP_A.adj_45_charitable_position · copy	Row position (1 = first adjustment line) of the category adj_45_charitable in the PER-SHARE reconciliation table; null when the category is absent
`adj_45_charitable_position_m`	count	0%	NONGAAP_A.adj_45_charitable_position_m · copy	Row position of the category adj_45_charitable in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_46_noncontrolling_interest_position`	count	3%	NONGAAP_A.adj_46_noncontrolling_interest_position · copy	Row position (1 = first adjustment line) of the category adj_46_noncontrolling_interest in the PER-SHARE reconciliation table; null when the category is absent
`adj_46_noncontrolling_interest_position_m`	count	3%	NONGAAP_A.adj_46_noncontrolling_interest_position_m · copy	Row position of the category adj_46_noncontrolling_interest in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_47_preferred_dividends_position`	count	2%	NONGAAP_A.adj_47_preferred_dividends_position · copy	Row position (1 = first adjustment line) of the category adj_47_preferred_dividends in the PER-SHARE reconciliation table; null when the category is absent
`adj_47_preferred_dividends_position_m`	count	2%	NONGAAP_A.adj_47_preferred_dividends_position_m · copy	Row position of the category adj_47_preferred_dividends in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_48_warrant_liability_position`	count	1%	NONGAAP_A.adj_48_warrant_liability_position · copy	Row position (1 = first adjustment line) of the category adj_48_warrant_liability in the PER-SHARE reconciliation table; null when the category is absent
`adj_48_warrant_liability_position_m`	count	1%	NONGAAP_A.adj_48_warrant_liability_position_m · copy	Row position of the category adj_48_warrant_liability in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_49_re_depreciation_position`	count	2%	NONGAAP_A.adj_49_re_depreciation_position · copy	Row position (1 = first adjustment line) of the category adj_49_re_depreciation in the PER-SHARE reconciliation table; null when the category is absent
`adj_49_re_depreciation_position_m`	count	2%	NONGAAP_A.adj_49_re_depreciation_position_m · copy	Row position of the category adj_49_re_depreciation in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_50_divestiture_gain_position`	count	5%	NONGAAP_A.adj_50_divestiture_gain_position · copy	Row position (1 = first adjustment line) of the category adj_50_divestiture_gain in the PER-SHARE reconciliation table; null when the category is absent
`adj_50_divestiture_gain_position_m`	count	5%	NONGAAP_A.adj_50_divestiture_gain_position_m · copy	Row position of the category adj_50_divestiture_gain in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_51_re_rent_adj_position`	count	0%	NONGAAP_A.adj_51_re_rent_adj_position · copy	Row position (1 = first adjustment line) of the category adj_51_re_rent_adj in the PER-SHARE reconciliation table; null when the category is absent
`adj_51_re_rent_adj_position_m`	count	0%	NONGAAP_A.adj_51_re_rent_adj_position_m · copy	Row position of the category adj_51_re_rent_adj in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_52_maint_capex_position`	count	0%	NONGAAP_A.adj_52_maint_capex_position · copy	Row position (1 = first adjustment line) of the category adj_52_maint_capex in the PER-SHARE reconciliation table; null when the category is absent
`adj_52_maint_capex_position_m`	count	0%	NONGAAP_A.adj_52_maint_capex_position_m · copy	Row position of the category adj_52_maint_capex in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_53_acquired_deferred_rev_position`	count	1%	NONGAAP_A.adj_53_acquired_deferred_rev_position · copy	Row position (1 = first adjustment line) of the category adj_53_acquired_deferred_rev in the PER-SHARE reconciliation table; null when the category is absent
`adj_53_acquired_deferred_rev_position_m`	count	1%	NONGAAP_A.adj_53_acquired_deferred_rev_position_m · copy	Row position of the category adj_53_acquired_deferred_rev in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_54_environmental_position`	count	0%	NONGAAP_A.adj_54_environmental_position · copy	Row position (1 = first adjustment line) of the category adj_54_environmental in the PER-SHARE reconciliation table; null when the category is absent
`adj_54_environmental_position_m`	count	0%	NONGAAP_A.adj_54_environmental_position_m · copy	Row position of the category adj_54_environmental in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adj_55_govt_grant_position`	count	0%	NONGAAP_A.adj_55_govt_grant_position · copy	Row position (1 = first adjustment line) of the category adj_55_govt_grant in the PER-SHARE reconciliation table; null when the category is absent
`adj_55_govt_grant_position_m`	count	0%	NONGAAP_A.adj_55_govt_grant_position_m · copy	Row position of the category adj_55_govt_grant in the TOTAL-DOLLAR reconciliation table; null when absent or when only a per-share table is printed
`adjs_sum_clean`	flag	89%	NONGAAP_A.adjs_sum_clean · copy	1 = the per-share adjustments sum to the EPS difference with no artificial residual (adj_06_plug = 0)
`adjs_sum_clean_m`	flag	37%	NONGAAP_A.adjs_sum_clean_m · copy	1 = the dollar adjustments sum to the net-income difference with no artificial residual
`n_adj_dollar_valued`	count	89%	NONGAAP_A.n_adj_dollar_valued · copy	Count of adjustment categories carrying a non-zero TOTAL-DOLLAR ($M) value; differs from n_adj_pershare_valued when an item is itemized in $ but aggregated, or too small
`n_adj_dollars_disclosed`	count	89%	NONGAAP_A.n_adj_dollars_disclosed · copy	Of the present adjustments, how many carry a DISCLOSED dollar amount (adj_*_m); the rest are stated per-share only
`n_adj_merged`	count	89%	NONGAAP_A.n_adj_merged · copy	Number of taxonomy categories into which MORE THAN ONE printed reconciliation line was accumulated
`n_adj_pershare_valued`	count	89%	NONGAAP_A.n_adj_pershare_valued · copy	Count of adjustment categories carrying a non-zero PER-SHARE value (>= $0.01/sh)
`n_adj_present`	count	89%	NONGAAP_A.n_adj_present · copy	Count of non-zero named adjustment categories present (incl. the tax line)
`n_adjustments`	count	89%	NONGAAP_A.n_adjustments · copy	Number of non-zero named adjustment categories in the bridge (adj_01 to adj_55, excluding the adj_06 residual)
`n_items_rev_to_gp`	count	31%	NONGAAP_A.n_items_rev_to_gp · copy	Count of income-statement line items strictly between the revenue line and the gross-profit line (cost lines); null if no gross-profit line
`n_items_rev_to_ni`	count	71%	NONGAAP_A.n_items_rev_to_ni · copy	Count of income-statement line items strictly between the revenue line and the net income line (income-statement granularity); null if no GAAP income statement
`n_recon_lines_printed`	count	89%	NONGAAP_A.n_recon_lines_printed · copy	ACTUAL printed reconciliation line count: GAAP + every printed adjustment sub-line + non-GAAP (the firm-as-printed count; e.g. 3 SBC lines + GAAP + non-GAAP = 5)
`n_recon_lines_taxonomy`	count	89%	NONGAAP_A.n_recon_lines_taxonomy · copy	OUR merged-taxonomy reconciliation line count: GAAP + distinct adjustment CATEGORIES + non-GAAP (several printed lines mapped to one category count once; e.g. a lone merg
`n_recon_steps`	count	89%	NONGAAP_A.n_recon_steps · copy	Number of steps in the reconciliation sequence (GAAP line + items + non-GAAP total)
`recon_order_differs`	flag	89%	NONGAAP_A.recon_order_differs · copy	1 = the total-dollar reconciliation prints its lines in a different order than the per-share reconciliation (compare _position and _position_m)
`adj_basis_asymmetric`	flag	89%	NONGAAP_A.adj_basis_asymmetric · copy	1 = the per-share and total-dollar reconciliation tables carry a DIFFERENT number of valued adjustment lines (n_adj_pershare_valued vs n_adj_dollar_valued)
`sparse_extras`	json	0%	derived · sparse_fold	JSON {column: value} of this module's sparse (N<100) variants, non-missing only; nothing dropped

Folded into sparse_extras (8): adj_29_supply_chain_position, adj_29_supply_chain_position_m, adj_33_crypto_position, adj_33_crypto_position_m, adj_37_climate_esg_position, adj_37_climate_esg_position_m, adj_38_ai_equity_gains_position, adj_38_ai_equity_gains_position_m

MODA_12_NG_FAMILY

EBITDA / adjusted / FFO / AFFO / NOI / non-GAAP revenue

106 columns

What it is about. The other non-GAAP measures in the release: adjusted EBITDA, EBITDA, FFO, AFFO, adjusted operating income, adjusted revenue, organic and constant-currency growth, ROIC and more, per family with totals, per-share values and the number of reconciling items.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Which non-GAAP measures dominate by industry, and how many measures does a typical release carry?
provided alt_earnings_count, measure_adj_ebitda_total_m, ffo_m, affo_m, noi_m
needs industry codes from external fundamentals (size, book-to-market, leverage, industry)
Do EBITDA-type measures carry larger exclusions than EPS-type measures?
provided measure_adj_ebitda_total_m, ebitda_m, measure_ng_earnings_total_m, GAAP.operating_income_m, GAAP_TO_NG.total_exclusions_m_sum
needs nothing external
How do organic-growth definitions vary across peers, and does that vary with acquisitions?
provided organic_revenue_growth_pct, cc_revenue_growth_pct, GAAP.revenue_growth_pct, TOPICS.topic_acquisition
needs M&A completion dates (SDC or external fundamentals acquisitions)

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_FY_RELEASE, SAT_MEASURES_LONG, SAT_MEASURES_WIDE

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`affo_m_q4_release`	$M	1%	NONGAAP_A.affo_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] REIT Adjusted FFO / FAD / CAD ($M); null if not reported
`affo_per_share_q4_release`	$/share	1%	NONGAAP_A.affo_per_share · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] AFFO per diluted share = affo_m*1000/diluted_shares_k; null if missing
`alt_earnings_count`	count	89%	NONGAAP_A.alt_earnings_count · copy	Count of distinct alternative/adjusted earnings metrics reported in addition to GAAP (EBITDA and Adjusted EBITDA count separately; a metric total and its per-share twin c
`cc_revenue_growth_pct_q4_release`	ratio	5%	NONGAAP_A.cc_revenue_growth_pct · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Constant-currency / FX-neutral revenue/sales growth, percent; null if not stated
`ebitda_exists`	flag	89%	NONGAAP_A.ebitda_exists · copy	1 = the release presents an EBITDA-type measure (EBITDA, adjusted EBITDA, EBITDAX ...)
`ebitda_label`	text	28%	NONGAAP_A.ebitda_label · copy	Exact label of EBITDA measure (e.g. Adjusted EBITDA, EBITDAX)
`ebitda_m_q4_release`	$M	27%	NONGAAP_A.ebitda_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Primary EBITDA measure for most recent period ($M)
`ebitda_margin_q4_release`	ratio	27%	NONGAAP_A.ebitda_margin · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] EBITDA (Adjusted EBITDA) margin = ebitda_m / revenue_m (ratio)
`ebitda_per_share_q4_release`	$/share	25%	NONGAAP_A.ebitda_per_share · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] EBITDA per share: the stated value if the release prints one (ebitda_per_share_stated), else e
`ebitda_per_share_stated`	$/share	1%	NONGAAP_A.ebitda_per_share_stated · copy	EBITDA per share as explicitly stated in filing (null if not stated)
`ebitda_same_as_nongaap`	text	89%	NONGAAP_A.ebitda_same_as_nongaap · copy	1=EBITDA presented as the non-GAAP metric
`ffo_label`	text	3%	NONGAAP_A.ffo_label · copy	Verbatim FFO label (FFO / Core FFO / Normalized FFO); null if none
`ffo_m_q4_release`	$M	3%	NONGAAP_A.ffo_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] REIT Funds From Operations ($M; incl. Core/Normalized FFO); null if not a REIT / not reported
`ffo_per_share_q4_release`	$/share	3%	NONGAAP_A.ffo_per_share · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] FFO per diluted share = ffo_m*1000/diluted_shares_k; null if missing
`measure_adj_earnings_basis`	text	89%	NONGAAP_A.measure_adj_earnings_basis · copy	Disclosed basis of adj_earnings: per_share_only / total_only / both / none (what the FILING printed, recorded before any derivation).
`measure_adj_earnings_label`	text	28%	NONGAAP_A.measure_adj_earnings_label · copy	Verbatim filing label of the adj_earnings measure (so researchers see exactly what was taken). Blank if absent.
`measure_adj_earnings_per_share`	$/share	26%	NONGAAP_A.measure_adj_earnings_per_share · copy	adj_earnings per share — reported if printed, else DERIVED = total_m*1000/diluted_shares_k (see _per_share_reported).
`measure_adj_earnings_per_share_reported`	flag	89%	NONGAAP_A.measure_adj_earnings_per_share_reported · copy	1=adj_earnings_per_share was printed in the filing; 0=derived by us from diluted shares.
`measure_adj_earnings_present`	flag	89%	NONGAAP_A.measure_adj_earnings_present · copy	1=filing presents a adjusted/core/underlying/pro-forma earnings NOT labeled "non-GAAP" or EBITDA for the most-recent period; else 0.
`measure_adj_earnings_total_m_q4_release`	$M	28%	NONGAAP_A.measure_adj_earnings_total_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] adj_earnings total in $M — reported if printed, else DERIVED = per_share*diluted_shares_k/1000
`measure_adj_earnings_total_reported`	flag	89%	NONGAAP_A.measure_adj_earnings_total_reported · copy	1=adj_earnings_total_m was printed in the filing; 0=derived by us from diluted shares.
`measure_adj_ebitda_basis`	text	89%	NONGAAP_A.measure_adj_ebitda_basis · copy	Disclosed basis of adj_ebitda: per_share_only / total_only / both / none (what the FILING printed, recorded before any derivation).
`measure_adj_ebitda_label`	text	26%	NONGAAP_A.measure_adj_ebitda_label · copy	Verbatim filing label of the adj_ebitda measure (so researchers see exactly what was taken). Blank if absent.
`measure_adj_ebitda_per_share`	$/share	24%	NONGAAP_A.measure_adj_ebitda_per_share · copy	adj_ebitda per share — reported if printed, else DERIVED = total_m*1000/diluted_shares_k (see _per_share_reported).
`measure_adj_ebitda_per_share_reported`	flag	89%	NONGAAP_A.measure_adj_ebitda_per_share_reported · copy	1=adj_ebitda_per_share was printed in the filing; 0=derived by us from diluted shares.
`measure_adj_ebitda_present`	flag	89%	NONGAAP_A.measure_adj_ebitda_present · copy	1=filing presents a EBITDA-family measure (EBITDA, Adjusted EBITDA, EBIT, OIBDA, EBITDAX, EBITDAR) for the most-recent period; else 0.
`measure_adj_ebitda_total_m_q4_release`	$M	26%	NONGAAP_A.measure_adj_ebitda_total_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] adj_ebitda total in $M — reported if printed, else DERIVED = per_share*diluted_shares_k/1000 (
`measure_adj_ebitda_total_reported`	flag	89%	NONGAAP_A.measure_adj_ebitda_total_reported · copy	1=adj_ebitda_total_m was printed in the filing; 0=derived by us from diluted shares.
`measure_alt_earnings_present`	flag	89%	NONGAAP_A.measure_alt_earnings_present · copy	1=at least one ALTERNATIVE-EARNINGS family present (ng_earnings/adj_earnings/adj_ebitda).
`measure_families_present_count`	count	89%	NONGAAP_A.measure_families_present_count · copy	Number of the five measure families (ng_earnings, adj_earnings, adj_ebitda, fcf, revenue) the release presents
`measure_ng_earnings_basis`	text	89%	NONGAAP_A.measure_ng_earnings_basis · copy	Disclosed basis of ng_earnings: per_share_only / total_only / both / none (what the FILING printed, recorded before any derivation).
`measure_ng_earnings_label`	text	39%	NONGAAP_A.measure_ng_earnings_label · copy	Verbatim filing label of the ng_earnings measure (so researchers see exactly what was taken). Blank if absent.
`measure_ng_earnings_per_share`	$/share	41%	NONGAAP_A.measure_ng_earnings_per_share · copy	ng_earnings per share — reported if printed, else DERIVED = total_m*1000/diluted_shares_k (see _per_share_reported).
`measure_ng_earnings_per_share_reported`	flag	89%	NONGAAP_A.measure_ng_earnings_per_share_reported · copy	1=ng_earnings_per_share was printed in the filing; 0=derived by us from diluted shares.
`measure_ng_earnings_present`	flag	89%	NONGAAP_A.measure_ng_earnings_present · copy	1=filing presents a non-GAAP earnings whose label literally says "non-GAAP" for the most-recent period; else 0.
`measure_ng_earnings_total_m_q4_release`	$M	40%	NONGAAP_A.measure_ng_earnings_total_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] ng_earnings total in $M — reported if printed, else DERIVED = per_share*diluted_shares_k/1000
`measure_ng_earnings_total_reported`	flag	89%	NONGAAP_A.measure_ng_earnings_total_reported · copy	1=ng_earnings_total_m was printed in the filing; 0=derived by us from diluted shares.
`measure_nonearnings_present`	flag	89%	NONGAAP_A.measure_nonearnings_present · copy	1=at least one non-earnings non-GAAP MEASURE present (fcf/revenue).
`measure_revenue_basis`	text	89%	NONGAAP_A.measure_revenue_basis · copy	Disclosed basis of revenue: per_share_only / total_only / both / none (what the FILING printed, recorded before any derivation).
`measure_revenue_label`	text	8%	NONGAAP_A.measure_revenue_label · copy	Verbatim filing label of the revenue measure (so researchers see exactly what was taken). Blank if absent.
`measure_revenue_per_share`	$/share	7%	NONGAAP_A.measure_revenue_per_share · copy	revenue per share — reported if printed, else DERIVED = total_m*1000/diluted_shares_k (see _per_share_reported).
`measure_revenue_per_share_reported`	flag	89%	NONGAAP_A.measure_revenue_per_share_reported · copy	1=revenue_per_share was printed in the filing; 0=derived by us from diluted shares.
`measure_revenue_present`	flag	89%	NONGAAP_A.measure_revenue_present · copy	1=filing presents a non-GAAP / adjusted / organic / constant-currency revenue (not earnings) for the most-recent period; else 0.
`measure_revenue_total_m_q4_release`	$M	8%	NONGAAP_A.measure_revenue_total_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] revenue total in $M — reported if printed, else DERIVED = per_share*diluted_shares_k/1000 (see
`measure_revenue_total_reported`	flag	89%	NONGAAP_A.measure_revenue_total_reported · copy	1=revenue_total_m was printed in the filing; 0=derived by us from diluted shares.
`noi_m_q4_release`	$M	1%	NONGAAP_A.noi_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] REIT Net Operating Income (property-level, $M); null if not reported
`nongaap_revenue_basis`	text	7%	NONGAAP_A.nongaap_revenue_basis · copy	Basis of nongaap_revenue_m: organic / constant_currency / adjusted / core / pro_forma / other; null if none
`nongaap_revenue_label`	text	7%	NONGAAP_A.nongaap_revenue_label · copy	Verbatim non-GAAP revenue label (e.g. Organic revenue, Constant-currency revenue, Adjusted revenue); null if none
`nongaap_revenue_m_q4_release`	$M	7%	NONGAAP_A.nongaap_revenue_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] NON-GAAP / adjusted revenue for most recent period ($M; organic / constant-currency / adjusted
`nongaap_revenue_per_share_q4_release`	$/share	6%	NONGAAP_A.nongaap_revenue_per_share · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Non-GAAP revenue per diluted share = nongaap_revenue_m*1000/diluted_shares_k; null if missing
`organic_revenue_growth_pct_q4_release`	ratio	6%	NONGAAP_A.organic_revenue_growth_pct · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Organic revenue/sales growth (ex-M&A, often ex-FX), percent; null if not stated
`ebitda_ps_presented_flag`	flag	91%	SAT_MEASURES_WIDE.ebitda_per_share · copy	1 = EBITDA was presented on a per-share basis in the release (measures pass flag; the $/share value is ebitda_per_share)
`mx_ebitda_n`	count	12%	SAT_MEASURES_LONG · measures_pivot	Actual (non-guidance) 'ebitda' reconciliations in the release
`mx_ebitda_total_m`	$M	12%	SAT_MEASURES_LONG · measures_pivot	'ebitda' total, $M (first actual row)
`mx_ebitda_start_label`	text	12%	SAT_MEASURES_LONG · measures_pivot	Label the 'ebitda' reconciliation starts from
`mx_ebitda_n_adjustments`	count	12%	SAT_MEASURES_LONG · measures_pivot	Adjustment lines in the 'ebitda' reconciliation
`mx_adjusted_ebitda_n`	count	23%	SAT_MEASURES_LONG · measures_pivot	Actual (non-guidance) 'adjusted_ebitda' reconciliations in the release
`mx_adjusted_ebitda_total_m`	$M	23%	SAT_MEASURES_LONG · measures_pivot	'adjusted_ebitda' total, $M (first actual row)
`mx_adjusted_ebitda_start_label`	text	22%	SAT_MEASURES_LONG · measures_pivot	Label the 'adjusted_ebitda' reconciliation starts from
`mx_adjusted_ebitda_n_adjustments`	count	23%	SAT_MEASURES_LONG · measures_pivot	Adjustment lines in the 'adjusted_ebitda' reconciliation
`mx_adjusted_operating_income_n`	count	15%	SAT_MEASURES_LONG · measures_pivot	Actual (non-guidance) 'adjusted_operating_income' reconciliations in the release
`mx_adjusted_operating_income_total_m`	$M	15%	SAT_MEASURES_LONG · measures_pivot	'adjusted_operating_income' total, $M (first actual row)
`mx_adjusted_operating_income_per_share`	$/share	1%	SAT_MEASURES_LONG · measures_pivot	'adjusted_operating_income' per share as reported
`mx_adjusted_operating_income_start_label`	text	15%	SAT_MEASURES_LONG · measures_pivot	Label the 'adjusted_operating_income' reconciliation starts from
`mx_adjusted_operating_income_n_adjustments`	count	15%	SAT_MEASURES_LONG · measures_pivot	Adjustment lines in the 'adjusted_operating_income' reconciliation
`mx_ffo_n`	count	3%	SAT_MEASURES_LONG · measures_pivot	Actual (non-guidance) 'ffo' reconciliations in the release
`mx_ffo_total_m`	$M	3%	SAT_MEASURES_LONG · measures_pivot	'ffo' total, $M (first actual row)
`mx_ffo_per_share`	$/share	3%	SAT_MEASURES_LONG · measures_pivot	'ffo' per share as reported
`mx_ffo_start_label`	text	3%	SAT_MEASURES_LONG · measures_pivot	Label the 'ffo' reconciliation starts from
`mx_ffo_n_adjustments`	count	3%	SAT_MEASURES_LONG · measures_pivot	Adjustment lines in the 'ffo' reconciliation
`mx_affo_n`	count	1%	SAT_MEASURES_LONG · measures_pivot	Actual (non-guidance) 'affo' reconciliations in the release
`mx_affo_total_m`	$M	1%	SAT_MEASURES_LONG · measures_pivot	'affo' total, $M (first actual row)
`mx_affo_per_share`	$/share	1%	SAT_MEASURES_LONG · measures_pivot	'affo' per share as reported
`mx_affo_start_label`	text	1%	SAT_MEASURES_LONG · measures_pivot	Label the 'affo' reconciliation starts from
`mx_affo_n_adjustments`	count	1%	SAT_MEASURES_LONG · measures_pivot	Adjustment lines in the 'affo' reconciliation
`mx_other_n`	count	35%	SAT_MEASURES_LONG · measures_pivot	Number of reconciliations to measures outside the five named families (type 'other': FTE net interest income, segment measures, ...); labels in mx_other_labels. The mx_ p
`mx_other_labels`	text	35%	SAT_MEASURES_LONG · measures_pivot	Labels of the 'other' measures, '; '-joined
`affo_m`	$M	1%	derived · annual_flow_fy	FULL-YEAR affo_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see affo_m_fy_source
`affo_m_fy_source`	text	1%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`ebitda_m`	$M	22%	derived · annual_flow_fy	FULL-YEAR ebitda_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see ebitda_m_fy_sour
`ebitda_m_fy_source`	text	22%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`ffo_m`	$M	3%	derived · annual_flow_fy	FULL-YEAR ffo_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see ffo_m_fy_source
`ffo_m_fy_source`	text	3%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`measure_adj_earnings_total_m`	$M	16%	derived · annual_flow_fy	FULL-YEAR measure_adj_earnings_total_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure;
`measure_adj_earnings_total_m_fy_source`	text	16%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`measure_adj_ebitda_total_m`	$M	21%	derived · annual_flow_fy	FULL-YEAR measure_adj_ebitda_total_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; se
`measure_adj_ebitda_total_m_fy_source`	text	21%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`measure_ng_earnings_total_m`	$M	28%	derived · annual_flow_fy	FULL-YEAR measure_ng_earnings_total_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; s
`measure_ng_earnings_total_m_fy_source`	text	28%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`measure_revenue_total_m`	$M	4%	derived · annual_flow_fy	FULL-YEAR measure_revenue_total_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see m
`measure_revenue_total_m_fy_source`	text	4%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`noi_m`	$M	1%	derived · annual_flow_fy	FULL-YEAR noi_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see noi_m_fy_source
`noi_m_fy_source`	text	1%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`nongaap_revenue_m`	$M	4%	derived · annual_flow_fy	FULL-YEAR nongaap_revenue_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see nongaap
`nongaap_revenue_m_fy_source`	text	4%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`ebitda_m_fy_release`	$M	27%	SAT_FY_RELEASE.ebitda_m_fy_release · copy	EBITDA for the FISCAL YEAR as printed in the Q4 release's full-year column ($M); null where the column is a 9-/6-month stub
`ebitda_m_fy_best`	$M	28%	derived · annual_fy_ratios	[FY, deterministic] Best full-year EBITDA
`ebitda_margin_fy`	ratio	28%	derived · annual_fy_ratios	[FY, deterministic] ebitda_fy_best / revenue_fy_best
`fy_release_is_full_year`	flag	90%	SAT_FY_RELEASE.fy_release_is_full_year · copy	1 = the release's FY column covers 12 months or a 52/53-week year (repeated here so ebitda_m_fy_release can be nulled on stubs)

MODA_13_UNEXCLUDED_GAINS

Gains the firm did not exclude

17 columns

What it is about. Selective exclusion: special gains the firm left inside its non-GAAP figure while excluding losses, with counts, totals and the largest item.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

How prevalent is asymmetric exclusion (losses out, gains in), and is it priced by investors?
provided unexcluded_n, unexcluded_total_ps, asymmetric_exclusion, GAAP_TO_NG.total_exclusions
needs market data daily returns (CAR around the release date)
Do unexcluded gains cluster around quarters where the firm just meets its guidance or consensus?
provided unexcluded_total_ps, unexcluded_largest_m, CONSENSUS_BEAT.consensus_beat, GUIDANCE.gq_guidance_nongaap_point
needs analyst-forecast data analyst consensus and actuals (from IDENTIFIERS.ticker)
Which industries and firm types are most prone to selective exclusion?
provided unexcluded_n, unexcluded_concepts, unexcluded_largest_concept, unexcluded_where
needs industry codes from external fundamentals (size, book-to-market, leverage, industry)

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_RECOVERED_FILING, SAT_UNEXCLUDED_GAINS

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`unexcluded_gains_count_filing`	count	5%	SAT_RECOVERED_FILING.unexcluded_gains_count · copy	Filing-level count of unexcluded gains from the recovered P4 field (includes explicit zeros on 52k releases the satellite has no rows for); the satellite-based count is u
`unexcluded_n`	count	42%	SAT_UNEXCLUDED_GAINS · unexcluded_summary	Number of special / non-operating GAINS the firm left INSIDE its non-GAAP figure (selective exclusion); null without a bridge
`asymmetric_exclusion`	flag	42%	SAT_UNEXCLUDED_GAINS · unexcluded_summary	1 = the release presents a non-GAAP measure yet retains at least one special gain it did not exclude (unexcluded_n > 0); 0 = none retained; null without a bridge (the run
`unexcluded_total_m`	$M	6%	SAT_UNEXCLUDED_GAINS · unexcluded_summary	Sum of the unexcluded gains, $M
`unexcluded_total_ps`	$/share	1%	SAT_UNEXCLUDED_GAINS · unexcluded_summary	Sum of the unexcluded gains, per share
`unexcluded_largest_label`	text	7%	SAT_UNEXCLUDED_GAINS · unexcluded_summary	Verbatim label of the largest unexcluded gain
`unexcluded_largest_m`	$M	6%	SAT_UNEXCLUDED_GAINS · unexcluded_summary	Largest unexcluded gain, $M
`unexcluded_largest_concept`	text	7%	SAT_UNEXCLUDED_GAINS · unexcluded_summary	Concept of the largest unexcluded gain (gain on sale, insurance recovery, legal settlement, tax benefit ...)
`unexcluded_concepts`	text	7%	SAT_UNEXCLUDED_GAINS · unexcluded_summary	Distinct concepts of the unexcluded gains, '; '-joined
`unexcluded_where`	text	7%	SAT_UNEXCLUDED_GAINS · unexcluded_summary	Income-statement line(s) where the gains sit, '; '-joined

MODA_14_FREE_CF

FCF and the transparency of its definition

46 columns

What it is about. Free cash flow as defined and calculated by the firm: label, value, per share, the starting line, the adjustments used and whether the definition is homogeneous across firms.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

How heterogeneous are free-cash-flow definitions, and does that harm comparability?
provided fcf_label, fcf_tr_start_label, fcf_tr_starts_from_cfo, fcf_tr_deducts_capex, fcf_tr_deducts_more_than_capex, fcf_tr_n_adjustment_lines
needs nothing external
Do firms redefine free cash flow when the standard definition would show a decline?
provided fcf_m, fcf_tr_adjustments_sum_m, fcf_tr_label_consistent, CASH_FLOW.cfo_quarterly_m, FILING_10Q.capex_xbrl
needs nothing external
Does free cash flow predict future dividends and buybacks better than non-GAAP earnings?
provided fcf_m, fcf_per_share, NG.nongaap_net_income, TOPICS.topic_buyback_future
needs external fundamentals dividends and repurchases (dvy, prstkcy)

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_FCF_TRANSPARENCY, SAT_FY_RELEASE

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`fcf_label`	text	11%	NONGAAP_A.fcf_label · copy	Verbatim free-cash-flow label (Free cash flow, Adjusted FCF, Distributable cash flow ...)
`fcf_m_q4_release`	$M	11%	NONGAAP_A.fcf_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Free cash flow ($M) from Prompt 1's headline fields (the release's stated FCF); the measures-m
`fcf_per_share_q4_release`	$/share	10%	NONGAAP_A.fcf_per_share · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Free cash flow per diluted share: fcf_m x 1000 / diluted_shares_k
`fcf_per_share_quarterly`	$/share	0%	NONGAAP_A.fcf_per_share_quarterly · copy	Free cash flow for the discrete quarter, per diluted share (US$).
`fcf_quarterly_m`	$M	0%	NONGAAP_A.fcf_quarterly_m · copy	Free cash flow for the discrete quarter, US$ millions.
`measure_fcf_basis`	text	89%	NONGAAP_A.measure_fcf_basis · copy	How the FCF measure is printed: per_share_only / total_only / both / none
`measure_fcf_label`	text	9%	NONGAAP_A.measure_fcf_label · copy	Verbatim filing label of the fcf measure (so researchers see exactly what was taken). Blank if absent.
`measure_fcf_per_share`	$/share	8%	NONGAAP_A.measure_fcf_per_share · copy	FCF per share from the measures matrix: reported if printed, else derived (measure_fcf_per_share_reported says which)
`measure_fcf_per_share_reported`	flag	89%	NONGAAP_A.measure_fcf_per_share_reported · copy	1 = the per-share FCF was printed in the release; 0 = derived from diluted shares
`measure_fcf_present`	flag	89%	NONGAAP_A.measure_fcf_present · copy	1 = the release presents a cash-flow-type non-GAAP measure (free cash flow, distributable cash flow, cash flow per share)
`measure_fcf_total_m_q4_release`	$M	9%	NONGAAP_A.measure_fcf_total_m · copy	[Q4 QUARTER value from the FY release -- filing-level field, NOT full-year] Free cash flow from the measures matrix ($M): reported if printed, else derived from per share
`measure_fcf_total_reported`	flag	89%	NONGAAP_A.measure_fcf_total_reported · copy	1 = the total FCF was printed; 0 = derived
`fcf_tr_extra_adjustments_explained`	flag	9%	SAT_FCF_TRANSPARENCY.additional_FCF_adjustments_explained · fcf_row	1 = adjustments beyond capex are explained (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where such a reconciliation exists, ~8% of
`fcf_tr_adjustments_sum_m`	$M	9%	SAT_FCF_TRANSPARENCY.adjustments_sum_m · fcf_row	Sum of the adjustment lines, $M (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where such a reconciliation exists, ~8% of firm-quarte
`fcf_tr_capex_defined`	flag	9%	SAT_FCF_TRANSPARENCY.capex_definition_explained · fcf_row	1 = the release explains what it counts as capex (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where such a reconciliation exists, ~
`fcf_tr_nondiscretionary_needs_acknowledged`	flag	9%	SAT_FCF_TRANSPARENCY.debt_service_or_other_nondiscretionary_cash_needs_acknowledged · fcf_row	1 = debt service or other non-discretionary cash needs are acknowledged (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where such a r
`fcf_tr_deducts_capex`	flag	9%	SAT_FCF_TRANSPARENCY.deducts_capex · fcf_row	1 = the free-cash-flow calculation deducts capital expenditures (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where such a reconcili
`fcf_tr_deducts_more_than_capex`	flag	9%	SAT_FCF_TRANSPARENCY.deducts_more_than_capex · fcf_row	1 = the calculation deducts more than capex (dividends, debt service, leases ...) (FCF transparency pass on the release's first free-cash-flow reconciliation; filled wher
`fcf_tr_discretionary_use_explained`	flag	9%	SAT_FCF_TRANSPARENCY.explanation_of_available_for_discretionary_use · fcf_row	1 = the release explains whether the cash is available for discretionary use (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where suc
`fcf_tr_label_consistent`	flag	8%	SAT_FCF_TRANSPARENCY.fcf_label_consistent_with_calculation · fcf_row	1 = the label (free cash flow, adjusted FCF ...) is consistent with the calculation shown (FCF transparency pass on the release's first free-cash-flow reconciliation; fil
`fcf_tr_usefulness_explained`	flag	9%	SAT_FCF_TRANSPARENCY.fcf_usefulness_explained · fcf_row	1 = the release explains why free cash flow is useful (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where such a reconciliation exis
`fcf_tr_maint_vs_growth_explained`	flag	9%	SAT_FCF_TRANSPARENCY.maintenance_vs_growth_capex_explained · fcf_row	1 = maintenance versus growth capex is distinguished (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where such a reconciliation exist
`fcf_tr_mandatory_omitted`	flag	9%	SAT_FCF_TRANSPARENCY.mandatory_cash_expenditures_omitted · fcf_row	1 = mandatory cash expenditures are omitted from the calculation (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where such a reconcil
`fcf_tr_measure_label`	text	9%	SAT_FCF_TRANSPARENCY.measure_label · fcf_row	Verbatim label of the free-cash-flow measure (first FCF measure of the release) (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where
`fcf_tr_measure_total_m`	$M	9%	SAT_FCF_TRANSPARENCY.measure_total_m · fcf_row	Stated free cash flow of that measure, $M (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where such a reconciliation exists, ~8% of f
`fcf_tr_n_adjustment_lines`	count	9%	SAT_FCF_TRANSPARENCY.n_adjustment_lines · fcf_row	Number of adjustment lines in the FCF reconciliation (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where such a reconciliation exist
`fcf_tr_identity_closes`	flag	9%	SAT_FCF_TRANSPARENCY.recon_identity_closes · fcf_row	1 = start line plus adjustments equals the stated free cash flow (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where such a reconcil
`fcf_tr_start_label`	text	9%	SAT_FCF_TRANSPARENCY.recon_start_label · fcf_row	Verbatim label of the line the FCF reconciliation starts from (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where such a reconciliat
`fcf_tr_start_m`	$M	9%	SAT_FCF_TRANSPARENCY.recon_start_m · fcf_row	Value of the starting line, $M (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where such a reconciliation exists, ~8% of firm-quarter
`fcf_tr_starts_from_earnings`	flag	9%	SAT_FCF_TRANSPARENCY.starts_from_earnings_measure · fcf_row	1 = the reconciliation starts from an earnings measure (EBITDA, net income) instead of cash flow (FCF transparency pass on the release's first free-cash-flow reconciliati
`fcf_tr_starts_from_cfo`	flag	9%	SAT_FCF_TRANSPARENCY.starts_from_operating_cash_flow · fcf_row	1 = the reconciliation starts from operating cash flow (FCF transparency pass on the release's first free-cash-flow reconciliation; filled where such a reconciliation exi
`fcf_m`	$M	11%	derived · annual_flow_fy	FULL-YEAR fcf_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see fcf_m_fy_source
`fcf_m_fy_source`	text	11%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`measure_fcf_total_m`	$M	5%	derived · annual_flow_fy	FULL-YEAR measure_fcf_total_m: sum of the 4 fiscal quarters' press-release values (all four required), or for cash-flow lines the release's 12-month YTD figure; see measu
`measure_fcf_total_m_fy_source`	text	5%	derived · annual_flow_fy	sum_of_4_quarters / release_ytd_12_months / sum_of_4_discrete_quarters / missing
`fcf_m_fy_release`	$M	11%	SAT_FY_RELEASE.fcf_m_fy_release · copy	Free cash flow for the FISCAL YEAR as printed in the Q4 release's full-year column ($M); null where the column is a 9-/6-month stub
`fcf_m_fy_best`	$M	12%	derived · annual_fy_ratios	[FY, deterministic] Best full-year free cash flow
`fcf_per_share_fy`	$/share	10%	derived · annual_fy_ratios	[FY, deterministic] fcf_fy_best x 1000 / FY diluted shares
`fy_release_is_full_year`	flag	90%	SAT_FY_RELEASE.fy_release_is_full_year · copy	1 = the release's FY column covers 12 months or a 52/53-week year (repeated here so fcf_m_fy_release can be nulled on stubs)

MODA_15_GUIDANCE

Next-quarter (gq_) and fiscal-year (gfy_) guidance, item summaries

266 columns + 14 sparse

What it is about. Forward-looking statements: EPS guidance for the next quarter and the fiscal year with point and range values, and every guided item by family (revenue, margins, capex, subscribers and more) with basis, action and horizon.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Do firms guide on non-GAAP rather than GAAP EPS, and does that shift with GAAP losses?
provided has_eps_guidance, guidance_given, gq_guidance_nongaap_point, gq_guidance_gaap_point, gq_guidance_metric, GAAP.gaap_eps
needs nothing external
How accurate is management guidance relative to realised results, and does accuracy differ by basis?
provided gq_guidance_nongaap_point, gfy_guidance_nongaap_point, gq_guidance_nongaap_mean, gfy_guidance_nongaap_mean, NG.nongaap_eps, gi_revenue_point, gi_revenue_basis
needs nothing external; the realised value is the later quarter's NG.nongaap_eps / GAAP.gaap_eps in this database
Do guidance raises and cuts move prices more than the earnings surprise itself?
provided gi_revenue_action, gifa_revenue_action, guid_withdrawal_present, CONSENSUS_BEAT.earnings_surprise
needs market data daily returns (CAR around the release date); analyst-forecast data analyst consensus and actuals (from IDENTIFIERS.ticker)

Sources: GUIDANCE_A, GUIDANCE_ITEMS_Q, GUIDANCE_Q, NONGAAP_A, PANEL_SPINE_A, SAT_RECOVERED_FILING

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`capex_amount_m`	$M	8%	SAT_RECOVERED_FILING.capex_amount_m · copy	Planned/future capital expenditure in $M (null if none)
`guid_qualitative_only`	text	91%	SAT_RECOVERED_FILING.guid_qualitative_only · copy	1 if the guidance is qualitative only (no numbers)
`guid_withdrawal_present`	flag	91%	SAT_RECOVERED_FILING.guid_withdrawal_present · copy	1 if the release withdraws guidance
`guidance_given`	text	91%	SAT_RECOVERED_FILING.guidance_given · copy	1=forward-looking guidance present (any metric, GAAP or non-GAAP)
`gi_revenue_n`	count	11%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'revenue' (nearest quarterly horizon)
`gi_revenue_point`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'revenue' (nearest quarterly horizon; unit in _unit)
`gi_revenue_low`	numeric	9%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'revenue' (nearest quarterly horizon)
`gi_revenue_high`	numeric	9%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'revenue' (nearest quarterly horizon)
`gi_revenue_basis`	text	11%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'revenue' (nearest quarterly horizon)
`gi_revenue_action`	text	11%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'revenue' (nearest quarterly horizon)
`gi_revenue_unit`	text	10%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'revenue' (nearest quarterly horizon)
`gi_revenue_growth_n`	count	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'revenue_growth' (nearest quarterly horizon)
`gi_revenue_growth_point`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'revenue_growth' (nearest quarterly horizon; unit in _unit)
`gi_revenue_growth_low`	numeric	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'revenue_growth' (nearest quarterly horizon)
`gi_revenue_growth_high`	numeric	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'revenue_growth' (nearest quarterly horizon)
`gi_revenue_growth_basis`	text	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'revenue_growth' (nearest quarterly horizon)
`gi_revenue_growth_action`	text	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'revenue_growth' (nearest quarterly horizon)
`gi_revenue_growth_unit`	text	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'revenue_growth' (nearest quarterly horizon)
`gi_gross_margin_n`	count	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'gross_margin' (nearest quarterly horizon)
`gi_gross_margin_point`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'gross_margin' (nearest quarterly horizon; unit in _unit)
`gi_gross_margin_low`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'gross_margin' (nearest quarterly horizon)
`gi_gross_margin_high`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'gross_margin' (nearest quarterly horizon)
`gi_gross_margin_basis`	text	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'gross_margin' (nearest quarterly horizon)
`gi_gross_margin_action`	text	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'gross_margin' (nearest quarterly horizon)
`gi_gross_margin_unit`	text	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'gross_margin' (nearest quarterly horizon)
`gi_operating_margin_n`	count	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'operating_margin' (nearest quarterly horizon)
`gi_operating_margin_point`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'operating_margin' (nearest quarterly horizon; unit in _unit)
`gi_operating_margin_low`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'operating_margin' (nearest quarterly horizon)
`gi_operating_margin_high`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'operating_margin' (nearest quarterly horizon)
`gi_operating_margin_basis`	text	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'operating_margin' (nearest quarterly horizon)
`gi_operating_margin_action`	text	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'operating_margin' (nearest quarterly horizon)
`gi_operating_margin_unit`	text	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'operating_margin' (nearest quarterly horizon)
`gi_operating_income_n`	count	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'operating_income' (nearest quarterly horizon)
`gi_operating_income_point`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'operating_income' (nearest quarterly horizon; unit in _unit)
`gi_operating_income_low`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'operating_income' (nearest quarterly horizon)
`gi_operating_income_high`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'operating_income' (nearest quarterly horizon)
`gi_operating_income_basis`	text	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'operating_income' (nearest quarterly horizon)
`gi_operating_income_action`	text	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'operating_income' (nearest quarterly horizon)
`gi_operating_income_unit`	text	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'operating_income' (nearest quarterly horizon)
`gi_operating_expenses_n`	count	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'operating_expenses' (nearest quarterly horizon)
`gi_operating_expenses_point`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'operating_expenses' (nearest quarterly horizon; unit in _unit)
`gi_operating_expenses_low`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'operating_expenses' (nearest quarterly horizon)
`gi_operating_expenses_high`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'operating_expenses' (nearest quarterly horizon)
`gi_operating_expenses_basis`	text	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'operating_expenses' (nearest quarterly horizon)
`gi_operating_expenses_action`	text	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'operating_expenses' (nearest quarterly horizon)
`gi_operating_expenses_unit`	text	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'operating_expenses' (nearest quarterly horizon)
`gi_net_income_n`	count	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'net_income' (nearest quarterly horizon)
`gi_net_income_point`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'net_income' (nearest quarterly horizon; unit in _unit)
`gi_net_income_low`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'net_income' (nearest quarterly horizon)
`gi_net_income_high`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'net_income' (nearest quarterly horizon)
`gi_net_income_basis`	text	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'net_income' (nearest quarterly horizon)
`gi_net_income_action`	text	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'net_income' (nearest quarterly horizon)
`gi_net_income_unit`	text	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'net_income' (nearest quarterly horizon)
`gi_ebitda_n`	count	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'ebitda' (nearest quarterly horizon)
`gi_ebitda_point`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'ebitda' (nearest quarterly horizon; unit in _unit)
`gi_ebitda_low`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'ebitda' (nearest quarterly horizon)
`gi_ebitda_high`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'ebitda' (nearest quarterly horizon)
`gi_ebitda_basis`	text	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'ebitda' (nearest quarterly horizon)
`gi_ebitda_action`	text	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'ebitda' (nearest quarterly horizon)
`gi_ebitda_unit`	text	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'ebitda' (nearest quarterly horizon)
`gi_adj_ebitda_n`	count	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'adj_ebitda' (nearest quarterly horizon)
`gi_adj_ebitda_point`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'adj_ebitda' (nearest quarterly horizon; unit in _unit)
`gi_adj_ebitda_low`	numeric	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'adj_ebitda' (nearest quarterly horizon)
`gi_adj_ebitda_high`	numeric	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'adj_ebitda' (nearest quarterly horizon)
`gi_adj_ebitda_basis`	text	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'adj_ebitda' (nearest quarterly horizon)
`gi_adj_ebitda_action`	text	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'adj_ebitda' (nearest quarterly horizon)
`gi_adj_ebitda_unit`	text	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'adj_ebitda' (nearest quarterly horizon)
`gi_tax_rate_n`	count	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'tax_rate' (nearest quarterly horizon)
`gi_tax_rate_point`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'tax_rate' (nearest quarterly horizon; unit in _unit)
`gi_tax_rate_low`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'tax_rate' (nearest quarterly horizon)
`gi_tax_rate_high`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'tax_rate' (nearest quarterly horizon)
`gi_tax_rate_basis`	text	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'tax_rate' (nearest quarterly horizon)
`gi_tax_rate_action`	text	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'tax_rate' (nearest quarterly horizon)
`gi_tax_rate_unit`	text	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'tax_rate' (nearest quarterly horizon)
`gi_capex_n`	count	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'capex' (nearest quarterly horizon)
`gi_capex_point`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'capex' (nearest quarterly horizon; unit in _unit)
`gi_capex_low`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'capex' (nearest quarterly horizon)
`gi_capex_high`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'capex' (nearest quarterly horizon)
`gi_capex_basis`	text	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'capex' (nearest quarterly horizon)
`gi_capex_action`	text	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'capex' (nearest quarterly horizon)
`gi_capex_unit`	text	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'capex' (nearest quarterly horizon)
`gi_shares_n`	count	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'shares' (nearest quarterly horizon)
`gi_shares_point`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'shares' (nearest quarterly horizon; unit in _unit)
`gi_shares_low`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'shares' (nearest quarterly horizon)
`gi_shares_high`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'shares' (nearest quarterly horizon)
`gi_shares_basis`	text	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'shares' (nearest quarterly horizon)
`gi_shares_action`	text	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'shares' (nearest quarterly horizon)
`gi_shares_unit`	text	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'shares' (nearest quarterly horizon)
`gi_other_n`	count	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'other' (nearest quarterly horizon)
`gi_other_point`	numeric	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'other' (nearest quarterly horizon; unit in _unit)
`gi_other_low`	numeric	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'other' (nearest quarterly horizon)
`gi_other_high`	numeric	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'other' (nearest quarterly horizon)
`gi_other_basis`	text	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'other' (nearest quarterly horizon)
`gi_other_action`	text	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'other' (nearest quarterly horizon)
`gi_other_unit`	text	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'other' (nearest quarterly horizon)
`gifa_revenue_n`	count	19%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'revenue' (nearest annual horizon)
`gifa_revenue_point`	numeric	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'revenue' (nearest annual horizon; unit in _unit)
`gifa_revenue_low`	numeric	15%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'revenue' (nearest annual horizon)
`gifa_revenue_high`	numeric	14%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'revenue' (nearest annual horizon)
`gifa_revenue_basis`	text	19%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'revenue' (nearest annual horizon)
`gifa_revenue_action`	text	19%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'revenue' (nearest annual horizon)
`gifa_revenue_unit`	text	18%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'revenue' (nearest annual horizon)
`gifa_revenue_growth_n`	count	9%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'revenue_growth' (nearest annual horizon)
`gifa_revenue_growth_point`	numeric	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'revenue_growth' (nearest annual horizon; unit in _unit)
`gifa_revenue_growth_low`	numeric	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'revenue_growth' (nearest annual horizon)
`gifa_revenue_growth_high`	numeric	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'revenue_growth' (nearest annual horizon)
`gifa_revenue_growth_basis`	text	9%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'revenue_growth' (nearest annual horizon)
`gifa_revenue_growth_action`	text	9%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'revenue_growth' (nearest annual horizon)
`gifa_revenue_growth_unit`	text	9%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'revenue_growth' (nearest annual horizon)
`gifa_gross_margin_n`	count	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'gross_margin' (nearest annual horizon)
`gifa_gross_margin_point`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'gross_margin' (nearest annual horizon; unit in _unit)
`gifa_gross_margin_low`	numeric	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'gross_margin' (nearest annual horizon)
`gifa_gross_margin_high`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'gross_margin' (nearest annual horizon)
`gifa_gross_margin_basis`	text	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'gross_margin' (nearest annual horizon)
`gifa_gross_margin_action`	text	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'gross_margin' (nearest annual horizon)
`gifa_gross_margin_unit`	text	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'gross_margin' (nearest annual horizon)
`gifa_operating_margin_n`	count	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'operating_margin' (nearest annual horizon)
`gifa_operating_margin_point`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'operating_margin' (nearest annual horizon; unit in _unit)
`gifa_operating_margin_low`	numeric	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'operating_margin' (nearest annual horizon)
`gifa_operating_margin_high`	numeric	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'operating_margin' (nearest annual horizon)
`gifa_operating_margin_basis`	text	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'operating_margin' (nearest annual horizon)
`gifa_operating_margin_action`	text	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'operating_margin' (nearest annual horizon)
`gifa_operating_margin_unit`	text	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'operating_margin' (nearest annual horizon)
`gifa_operating_income_n`	count	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'operating_income' (nearest annual horizon)
`gifa_operating_income_point`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'operating_income' (nearest annual horizon; unit in _unit)
`gifa_operating_income_low`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'operating_income' (nearest annual horizon)
`gifa_operating_income_high`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'operating_income' (nearest annual horizon)
`gifa_operating_income_basis`	text	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'operating_income' (nearest annual horizon)
`gifa_operating_income_action`	text	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'operating_income' (nearest annual horizon)
`gifa_operating_income_unit`	text	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'operating_income' (nearest annual horizon)
`gifa_operating_expenses_n`	count	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'operating_expenses' (nearest annual horizon)
`gifa_operating_expenses_point`	numeric	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'operating_expenses' (nearest annual horizon; unit in _unit)
`gifa_operating_expenses_low`	numeric	4%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'operating_expenses' (nearest annual horizon)
`gifa_operating_expenses_high`	numeric	4%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'operating_expenses' (nearest annual horizon)
`gifa_operating_expenses_basis`	text	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'operating_expenses' (nearest annual horizon)
`gifa_operating_expenses_action`	text	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'operating_expenses' (nearest annual horizon)
`gifa_operating_expenses_unit`	text	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'operating_expenses' (nearest annual horizon)
`gifa_net_income_n`	count	5%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'net_income' (nearest annual horizon)
`gifa_net_income_point`	numeric	1%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'net_income' (nearest annual horizon; unit in _unit)
`gifa_net_income_low`	numeric	4%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'net_income' (nearest annual horizon)
`gifa_net_income_high`	numeric	4%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'net_income' (nearest annual horizon)
`gifa_net_income_basis`	text	5%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'net_income' (nearest annual horizon)
`gifa_net_income_action`	text	5%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'net_income' (nearest annual horizon)
`gifa_net_income_unit`	text	5%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'net_income' (nearest annual horizon)
`gifa_ebitda_n`	count	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'ebitda' (nearest annual horizon)
`gifa_ebitda_point`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'ebitda' (nearest annual horizon; unit in _unit)
`gifa_ebitda_low`	numeric	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'ebitda' (nearest annual horizon)
`gifa_ebitda_high`	numeric	2%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'ebitda' (nearest annual horizon)
`gifa_ebitda_basis`	text	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'ebitda' (nearest annual horizon)
`gifa_ebitda_action`	text	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'ebitda' (nearest annual horizon)
`gifa_ebitda_unit`	text	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'ebitda' (nearest annual horizon)
`gifa_adj_ebitda_n`	count	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'adj_ebitda' (nearest annual horizon)
`gifa_adj_ebitda_point`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'adj_ebitda' (nearest annual horizon; unit in _unit)
`gifa_adj_ebitda_low`	numeric	5%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'adj_ebitda' (nearest annual horizon)
`gifa_adj_ebitda_high`	numeric	5%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'adj_ebitda' (nearest annual horizon)
`gifa_adj_ebitda_basis`	text	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'adj_ebitda' (nearest annual horizon)
`gifa_adj_ebitda_action`	text	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'adj_ebitda' (nearest annual horizon)
`gifa_adj_ebitda_unit`	text	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'adj_ebitda' (nearest annual horizon)
`gifa_tax_rate_n`	count	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'tax_rate' (nearest annual horizon)
`gifa_tax_rate_point`	numeric	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'tax_rate' (nearest annual horizon; unit in _unit)
`gifa_tax_rate_low`	numeric	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'tax_rate' (nearest annual horizon)
`gifa_tax_rate_high`	numeric	3%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'tax_rate' (nearest annual horizon)
`gifa_tax_rate_basis`	text	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'tax_rate' (nearest annual horizon)
`gifa_tax_rate_action`	text	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'tax_rate' (nearest annual horizon)
`gifa_tax_rate_unit`	text	6%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'tax_rate' (nearest annual horizon)
`gifa_capex_n`	count	10%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'capex' (nearest annual horizon)
`gifa_capex_point`	numeric	4%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'capex' (nearest annual horizon; unit in _unit)
`gifa_capex_low`	numeric	5%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'capex' (nearest annual horizon)
`gifa_capex_high`	numeric	5%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'capex' (nearest annual horizon)
`gifa_capex_basis`	text	10%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'capex' (nearest annual horizon)
`gifa_capex_action`	text	10%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'capex' (nearest annual horizon)
`gifa_capex_unit`	text	10%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'capex' (nearest annual horizon)
`gifa_shares_n`	count	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'shares' (nearest annual horizon)
`gifa_shares_point`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'shares' (nearest annual horizon; unit in _unit)
`gifa_shares_low`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'shares' (nearest annual horizon)
`gifa_shares_high`	numeric	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'shares' (nearest annual horizon)
`gifa_shares_basis`	text	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'shares' (nearest annual horizon)
`gifa_shares_action`	text	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'shares' (nearest annual horizon)
`gifa_shares_unit`	text	0%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'shares' (nearest annual horizon)
`gifa_other_n`	count	22%	GUIDANCE_ITEMS_Q · guidance_items_summary	Guidance items in family 'other' (nearest annual horizon)
`gifa_other_point`	numeric	9%	GUIDANCE_ITEMS_Q · guidance_items_summary	Point estimate, family 'other' (nearest annual horizon; unit in _unit)
`gifa_other_low`	numeric	12%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range low, family 'other' (nearest annual horizon)
`gifa_other_high`	numeric	12%	GUIDANCE_ITEMS_Q · guidance_items_summary	Range high, family 'other' (nearest annual horizon)
`gifa_other_basis`	text	22%	GUIDANCE_ITEMS_Q · guidance_items_summary	gaap / nongaap / operational, family 'other' (nearest annual horizon)
`gifa_other_action`	text	22%	GUIDANCE_ITEMS_Q · guidance_items_summary	initiated / raised / lowered / maintained, family 'other' (nearest annual horizon)
`gifa_other_unit`	text	20%	GUIDANCE_ITEMS_Q · guidance_items_summary	Unit as stated, family 'other' (nearest annual horizon)
`gi_total_n`	count	49%	GUIDANCE_ITEMS_Q · guidance_items_summary	All guidance items in the release (any horizon)
`gi_n_raised`	count	49%	GUIDANCE_ITEMS_Q · guidance_items_summary	Items labeled raised
`gi_n_lowered`	count	49%	GUIDANCE_ITEMS_Q · guidance_items_summary	Items labeled lowered
`gi_n_maintained`	count	49%	GUIDANCE_ITEMS_Q · guidance_items_summary	Items labeled maintained
`gi_capex_planned_m`	$M	8%	GUIDANCE_ITEMS_Q · guidance_items_summary	Planned/future capex stated in the release ($M; SAT_RECOVERED_FILING.capex_amount_m)
`gq_forecast_period_type`	text	9%	GUIDANCE_Q.forecast_period_type · guidance_horizon_slots	[next-quarter guidance] Whether the forecast period is a fiscal QUARTER or a fiscal YEAR ('quarter'/'annual'). Required, not cosmetic: for a December-FYE firm the Q4 end
`gq_guidance_action`	text	9%	GUIDANCE_Q.guidance_action · guidance_horizon_slots	[next-quarter guidance] Guidance attribute: action.
`gq_guidance_covers_eps`	$/share	0%	GUIDANCE_Q.guidance_covers_eps · guidance_horizon_slots	[next-quarter guidance] 1=forward guidance includes EPS, 0=guidance but not EPS, .=none
`gq_guidance_ebitda_higher`	text	0%	GUIDANCE_Q.guidance_ebitda_higher · guidance_horizon_slots	[next-quarter guidance] Forward EBITDA guidance range upper bound ($M)
`gq_guidance_ebitda_lower`	text	0%	GUIDANCE_Q.guidance_ebitda_lower · guidance_horizon_slots	[next-quarter guidance] Forward EBITDA guidance range lower bound ($M)
`gq_guidance_ebitda_mean`	text	0%	GUIDANCE_Q.guidance_ebitda_mean · guidance_horizon_slots	[next-quarter guidance] Forward EBITDA guidance mean of lower and higher bounds ($M)
`gq_guidance_gaap_higher`	text	6%	GUIDANCE_Q.guidance_gaap_higher · guidance_horizon_slots	[next-quarter guidance] GAAP EPS guidance range upper bound
`gq_guidance_gaap_lower`	text	6%	GUIDANCE_Q.guidance_gaap_lower · guidance_horizon_slots	[next-quarter guidance] GAAP EPS guidance range lower bound
`gq_guidance_gaap_mean`	text	0%	GUIDANCE_Q.guidance_gaap_mean · guidance_horizon_slots	[next-quarter guidance] GAAP EPS guidance mean of lower and higher bounds
`gq_guidance_gaap_point`	text	1%	GUIDANCE_Q.guidance_gaap_point · guidance_horizon_slots	[next-quarter guidance] GAAP EPS guidance point estimate (null if range)
`gq_guidance_given`	text	0%	GUIDANCE_Q.guidance_given · guidance_horizon_slots	[next-quarter guidance] 1=forward-looking guidance present (any metric, GAAP or non-GAAP)
`gq_guidance_has_reconciliation`	text	0%	GUIDANCE_Q.guidance_has_reconciliation · guidance_horizon_slots	[next-quarter guidance] 1=FORWARD non-GAAP guidance reconciled to GAAP (tightened; excl historical)
`gq_guidance_metric`	text	0%	GUIDANCE_Q.guidance_metric · guidance_horizon_slots	[next-quarter guidance] Forward-guidance metric(s), ;-joined (eps/revenue/ebitda/...)
`gq_guidance_ni_dollars_only`	text	0%	GUIDANCE_Q.guidance_ni_dollars_only · guidance_horizon_slots	[next-quarter guidance] Guidance attribute: ni dollars only.
`gq_guidance_nongaap_higher`	text	5%	GUIDANCE_Q.guidance_nongaap_higher · guidance_horizon_slots	[next-quarter guidance] Non-GAAP EPS guidance range upper bound
`gq_guidance_nongaap_lower`	text	5%	GUIDANCE_Q.guidance_nongaap_lower · guidance_horizon_slots	[next-quarter guidance] Non-GAAP EPS guidance range lower bound
`gq_guidance_nongaap_mean`	text	0%	GUIDANCE_Q.guidance_nongaap_mean · guidance_horizon_slots	[next-quarter guidance] Non-GAAP EPS guidance mean of lower and higher bounds
`gq_guidance_nongaap_point`	text	0%	GUIDANCE_Q.guidance_nongaap_point · guidance_horizon_slots	[next-quarter guidance] Non-GAAP EPS guidance point estimate (null if range)
`gq_guidance_period_end`	text	0%	GUIDANCE_Q.guidance_period_end · guidance_horizon_slots	[next-quarter guidance] On a REPORTED row: the period the firm's guidance TARGETS (the nearest forward QUARTER it guides to), lifted from the LLM-extracted is_guidance ro
`gq_guidance_pt_verdict`	text	0%	GUIDANCE_Q.guidance_pt_verdict · guidance_horizon_slots	[next-quarter guidance] Guidance attribute: pt verdict.
`gq_guidance_revenue_higher`	text	0%	GUIDANCE_Q.guidance_revenue_higher · guidance_horizon_slots	[next-quarter guidance] Forward revenue guidance range upper bound ($M)
`gq_guidance_revenue_lower`	text	0%	GUIDANCE_Q.guidance_revenue_lower · guidance_horizon_slots	[next-quarter guidance] Forward revenue guidance range lower bound ($M)
`gq_guidance_revenue_mean`	text	0%	GUIDANCE_Q.guidance_revenue_mean · guidance_horizon_slots	[next-quarter guidance] Forward revenue guidance mean of lower and higher bounds ($M)
`gq_guidance_revenue_point`	text	0%	GUIDANCE_Q.guidance_revenue_point · guidance_horizon_slots	[next-quarter guidance] Forward REVENUE guidance point estimate ($M; non-GAAP/adjusted preferred; null if range)
`gq_guidance_source`	text	9%	GUIDANCE_Q.guidance_source · guidance_horizon_slots	[next-quarter guidance] Where the guidance row came from: 'period_row' (a dedicated guidance row), 'doc_columns' (an explicit disclosed target date), or 'items_derived' (
`gq_guidance_unreasonable_effort`	text	0%	GUIDANCE_Q.guidance_unreasonable_effort · guidance_horizon_slots	[next-quarter guidance] 1=filing invokes the SEC Item 10(e)/Reg-G "unreasonable effort(s)" exemption to omit a forward-looking non-GAAP-to-GAAP guidance reconciliation
`gq_guidance_valued`	text	9%	GUIDANCE_Q.guidance_valued · guidance_horizon_slots	[next-quarter guidance] 1 if the row carries at least one numeric guided value (point, low or high); 0 if the metric was guided qualitatively. Binary.
`gq_horizon_days`	date	9%	GUIDANCE_Q.horizon_days · guidance_horizon_slots	[next-quarter guidance] period_end minus announcement_date, i.e. how far ahead the forecast reaches. Median 62 days for quarter forecasts, 237 for annual. Integer days; n
`gfy_guidance_valued`	text	18%	GUIDANCE_A.guidance_valued · guidance_horizon_slots	[current-fiscal-year guidance] 1 if the row carries at least one numeric guided value (point, low or high); 0 if the metric was guided qualitatively. Binary.
`gfy_guidance_given`	text	0%	GUIDANCE_A.guidance_given · guidance_horizon_slots	[current-fiscal-year guidance] 1=forward-looking guidance present (any metric, GAAP or non-GAAP)
`gfy_guidance_metric`	text	0%	GUIDANCE_A.guidance_metric · guidance_horizon_slots	[current-fiscal-year guidance] Forward-guidance metric(s), ;-joined (eps/revenue/ebitda/...)
`gfy_guidance_covers_eps`	$/share	0%	GUIDANCE_A.guidance_covers_eps · guidance_horizon_slots	[current-fiscal-year guidance] 1=forward guidance includes EPS, 0=guidance but not EPS, .=none
`gfy_guidance_has_reconciliation`	text	0%	GUIDANCE_A.guidance_has_reconciliation · guidance_horizon_slots	[current-fiscal-year guidance] 1=FORWARD non-GAAP guidance reconciled to GAAP (tightened; excl historical)
`gfy_guidance_unreasonable_effort`	text	0%	GUIDANCE_A.guidance_unreasonable_effort · guidance_horizon_slots	[current-fiscal-year guidance] 1=filing invokes the SEC Item 10(e)/Reg-G "unreasonable effort(s)" exemption to omit a forward-looking non-GAAP-to-GAAP guidance reconcilia
`gfy_guidance_nongaap_point`	text	1%	GUIDANCE_A.guidance_nongaap_point · guidance_horizon_slots	[current-fiscal-year guidance] Non-GAAP EPS guidance point estimate (null if range)
`gfy_guidance_nongaap_lower`	text	11%	GUIDANCE_A.guidance_nongaap_lower · guidance_horizon_slots	[current-fiscal-year guidance] Non-GAAP EPS guidance range lower bound
`gfy_guidance_nongaap_higher`	text	11%	GUIDANCE_A.guidance_nongaap_higher · guidance_horizon_slots	[current-fiscal-year guidance] Non-GAAP EPS guidance range upper bound
`gfy_guidance_nongaap_mean`	text	0%	GUIDANCE_A.guidance_nongaap_mean · guidance_horizon_slots	[current-fiscal-year guidance] Non-GAAP EPS guidance mean of lower and higher bounds
`gfy_guidance_gaap_point`	text	1%	GUIDANCE_A.guidance_gaap_point · guidance_horizon_slots	[current-fiscal-year guidance] GAAP EPS guidance point estimate (null if range)
`gfy_guidance_gaap_lower`	text	10%	GUIDANCE_A.guidance_gaap_lower · guidance_horizon_slots	[current-fiscal-year guidance] GAAP EPS guidance range lower bound
`gfy_guidance_gaap_higher`	text	10%	GUIDANCE_A.guidance_gaap_higher · guidance_horizon_slots	[current-fiscal-year guidance] GAAP EPS guidance range upper bound
`gfy_guidance_gaap_mean`	text	0%	GUIDANCE_A.guidance_gaap_mean · guidance_horizon_slots	[current-fiscal-year guidance] GAAP EPS guidance mean of lower and higher bounds
`gfy_guidance_revenue_point`	text	0%	GUIDANCE_A.guidance_revenue_point · guidance_horizon_slots	[current-fiscal-year guidance] Forward REVENUE guidance point estimate ($M; non-GAAP/adjusted preferred; null if range)
`gfy_guidance_revenue_lower`	text	0%	GUIDANCE_A.guidance_revenue_lower · guidance_horizon_slots	[current-fiscal-year guidance] Forward revenue guidance range lower bound ($M)
`gfy_guidance_revenue_higher`	text	0%	GUIDANCE_A.guidance_revenue_higher · guidance_horizon_slots	[current-fiscal-year guidance] Forward revenue guidance range upper bound ($M)
`gfy_guidance_revenue_mean`	text	0%	GUIDANCE_A.guidance_revenue_mean · guidance_horizon_slots	[current-fiscal-year guidance] Forward revenue guidance mean of lower and higher bounds ($M)
`gfy_guidance_revenue_growth_point`	text	0%	GUIDANCE_A.guidance_revenue_growth_point · guidance_horizon_slots	[current-fiscal-year guidance] Forward revenue GROWTH-RATE guidance point estimate (percent, e.g. 8.5; used when revenue guided as a growth rate)
`gfy_guidance_revenue_growth_lower`	text	0%	GUIDANCE_A.guidance_revenue_growth_lower · guidance_horizon_slots	[current-fiscal-year guidance] Forward revenue growth-rate guidance lower bound (percent)
`gfy_guidance_revenue_growth_higher`	text	0%	GUIDANCE_A.guidance_revenue_growth_higher · guidance_horizon_slots	[current-fiscal-year guidance] Forward revenue growth-rate guidance upper bound (percent)
`gfy_guidance_revenue_growth_mean`	text	0%	GUIDANCE_A.guidance_revenue_growth_mean · guidance_horizon_slots	[current-fiscal-year guidance] Forward revenue growth-rate guidance mean of bounds (percent)
`gfy_guidance_ebitda_point`	text	0%	GUIDANCE_A.guidance_ebitda_point · guidance_horizon_slots	[current-fiscal-year guidance] Forward EBITDA guidance point estimate ($M; Adjusted EBITDA preferred; null if range)
`gfy_guidance_ebitda_lower`	text	0%	GUIDANCE_A.guidance_ebitda_lower · guidance_horizon_slots	[current-fiscal-year guidance] Forward EBITDA guidance range lower bound ($M)
`gfy_guidance_ebitda_higher`	text	0%	GUIDANCE_A.guidance_ebitda_higher · guidance_horizon_slots	[current-fiscal-year guidance] Forward EBITDA guidance range upper bound ($M)
`gfy_guidance_ebitda_mean`	text	0%	GUIDANCE_A.guidance_ebitda_mean · guidance_horizon_slots	[current-fiscal-year guidance] Forward EBITDA guidance mean of lower and higher bounds ($M)
`gfy_guidance_period_end`	text	0%	GUIDANCE_A.guidance_period_end · guidance_horizon_slots	[current-fiscal-year guidance] On a REPORTED row: the period the firm's guidance TARGETS (the nearest forward QUARTER it guides to), lifted from the LLM-extracted is_guid
`gfy_guidance_ni_dollars_only`	text	0%	GUIDANCE_A.guidance_ni_dollars_only · guidance_horizon_slots	[current-fiscal-year guidance] Guidance attribute: ni dollars only.
`gfy_guidance_pt_verdict`	text	0%	GUIDANCE_A.guidance_pt_verdict · guidance_horizon_slots	[current-fiscal-year guidance] Guidance attribute: pt verdict.
`gfy_guidance_source`	text	18%	GUIDANCE_A.guidance_source · guidance_horizon_slots	[current-fiscal-year guidance] Where the guidance row came from: 'period_row' (a dedicated guidance row), 'doc_columns' (an explicit disclosed target date), or 'items_der
`gfy_guidance_action`	text	18%	GUIDANCE_A.guidance_action · guidance_horizon_slots	[current-fiscal-year guidance] Guidance attribute: action.
`gfy_horizon_days`	date	18%	GUIDANCE_A.horizon_days · guidance_horizon_slots	[current-fiscal-year guidance] period_end minus announcement_date, i.e. how far ahead the forecast reaches. Median 62 days for quarter forecasts, 237 for annual. Integer
`gfy_forecast_period_type`	text	18%	GUIDANCE_A.forecast_period_type · guidance_horizon_slots	[current-fiscal-year guidance] Whether the forecast period is a fiscal QUARTER or a fiscal YEAR ('quarter'/'annual'). Required, not cosmetic: for a December-FYE firm the
`gq_forecast_period_end`	date	9%	GUIDANCE_Q · guidance_horizon_slots	Forecast period end of the gq_ slot
`gfy_forecast_period_end`	date	18%	GUIDANCE_Q · guidance_horizon_slots	Forecast period end of the gfy_ slot
`guidance_n_quarterly_horizons`	count	9%	GUIDANCE_Q · guidance_horizon_slots	Quarterly forecast periods guided in this release
`guidance_n_annual_horizons`	count	18%	GUIDANCE_Q · guidance_horizon_slots	Annual forecast periods guided in this release
`capex_amount_ps_derived`	$/share	7%	SAT_RECOVERED_FILING.capex_amount_m · per_share_from_m	capex_amount per diluted share, DERIVED = capex_amount_m x 1000 / diluted_shares_k (basic if diluted missing)
`capex_amount_ps_derived_source`	text	7%	SAT_RECOVERED_FILING.capex_amount_m · per_share_from_m	diluted / basic share count used for the derivation
`sparse_extras`	json	0%	derived · sparse_fold	JSON {column: value} of this module's sparse (N<100) variants, non-missing only; nothing dropped

Folded into sparse_extras (14): gq_guidance_ebitda_point, gq_guidance_organic_growth_higher, gq_guidance_organic_growth_lower, gq_guidance_organic_growth_mean, gq_guidance_organic_growth_point, gq_guidance_revenue_growth_higher, gq_guidance_revenue_growth_lower, gq_guidance_revenue_growth_mean, gq_guidance_revenue_growth_point, gq_guidance_scenario, gfy_guidance_organic_growth_point, gfy_guidance_organic_growth_lower, gfy_guidance_organic_growth_higher, gfy_guidance_organic_growth_mean

MODA_16_FWD_RECON

Forward-looking reconciliation provided or omitted

159 columns

What it is about. The ex-ante bridge: whether forward non-GAAP guidance is reconciled to GAAP, the expected adjustments, anchors and totals, and use of the 'unreasonable efforts' exemption.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

How often is forward non-GAAP guidance reconciled to GAAP, as the C&DIs require?
provided fwd_recon_present, fwd_recon_measure, fr_items_n, GUIDANCE.has_eps_guidance, GUIDANCE.gq_guidance_unreasonable_effort
needs nothing external
Do firms that invoke 'unreasonable efforts' later report larger unexpected charges?
provided GUIDANCE.gq_guidance_unreasonable_effort, fwd_recon_present, NG_ADJUSTMENTS.adj_22_restructuring_m, NG_ADJUSTMENTS.adj_14b_goodwill_impairment_m
needs nothing external
Are anticipated adjustments in the forward bridge realised in the actual reconciliation?
provided fr_adj_04_sbc_ps, fr_adj_04_sbc_low, fr_adj_04_sbc_high, fr_range_unit, NG_ADJUSTMENTS.adj_04_sbc, NG_ADJUSTMENTS.adj_05a_amort_acq_intang
needs nothing external

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_FWD_RECON, SAT_RECOVERED_FILING

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`fwd_recon_measure`	text	9%	SAT_RECOVERED_FILING.fwd_recon_measure · copy	Measure the forward reconciliation reconciles
`fwd_recon_period`	text	9%	SAT_RECOVERED_FILING.fwd_recon_period · copy	Period the forward reconciliation covers
`fwd_recon_present`	flag	91%	SAT_RECOVERED_FILING.fwd_recon_present · copy	1 if the release provides a forward-looking (guidance) reconciliation
`fr_items_n`	count	9%	SAT_FWD_RECON · fwd_recon_summary	Number of line items in the release's forward (guidance) reconciliation
`fr_n_categories`	count	9%	SAT_FWD_RECON · fwd_recon_summary	Number of distinct adjustment categories among those lines
`fr_n_ranges`	count	9%	SAT_FWD_RECON · fwd_recon_summary	Lines given as a range (low-high) rather than a point
`fr_has_tax_line`	flag	9%	SAT_FWD_RECON · fwd_recon_summary	1 = the forward bridge contains a tax-effect line (adj_11)
`fr_largest_category`	text	9%	SAT_FWD_RECON · fwd_recon_summary	Category code of the largest line by absolute value ($M first, else per share, else range midpoint)
`fr_largest_label`	text	9%	SAT_FWD_RECON · fwd_recon_summary	Verbatim label of that largest line
`fr_range_unit`	text	9%	SAT_FWD_RECON · fwd_recon_summary	Unit assumed for the fr__low / fr__high range columns: '$/share' when fwd_recon_measure is an EPS-type measure, '$M' for any other stated measure, 'unknown' when no mea
`fwd_recon_gaap_anchor`	number	2%	SAT_RECOVERED_FILING · fwd_recon_summary	GAAP starting value of the forward reconciliation, numeric (the source text field's literal 'nan' strings are nulled); unit follows fwd_recon_measure: $M for EBITDA / net
`fwd_recon_nongaap_total`	number	2%	SAT_RECOVERED_FILING · fwd_recon_summary	Non-GAAP total the forward reconciliation arrives at, numeric; unit follows fwd_recon_measure as for fwd_recon_gaap_anchor
`fr_adj_04_sbc_m`	$M	2%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'stock-based compensation' (adj_04_sbc) guided for the forecast period, point value in $M (sum of the release's lines in this category)
`fr_adj_04_sbc_ps`	$/share	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'stock-based compensation' (adj_04_sbc) guided for the forecast period, point value per diluted share
`fr_adj_04_sbc_low`	number	2%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'stock-based compensation' (adj_04_sbc) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_04_sbc_high`	number	2%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'stock-based compensation' (adj_04_sbc) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_11_tax_impact_m`	$M	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'tax effect of the adjustments' (adj_11_tax_impact) guided for the forecast period, point value in $M (sum of the release's lines in this cate
`fr_adj_11_tax_impact_ps`	$/share	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'tax effect of the adjustments' (adj_11_tax_impact) guided for the forecast period, point value per diluted share
`fr_adj_11_tax_impact_low`	number	2%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'tax effect of the adjustments' (adj_11_tax_impact) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_11_tax_impact_high`	number	2%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'tax effect of the adjustments' (adj_11_tax_impact) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_05a_amort_acq_intang_m`	$M	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'amortization of acquired intangibles' (adj_05a_amort_acq_intang) guided for the forecast period, point value in $M (sum of the release's line
`fr_adj_05a_amort_acq_intang_ps`	$/share	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'amortization of acquired intangibles' (adj_05a_amort_acq_intang) guided for the forecast period, point value per diluted share
`fr_adj_05a_amort_acq_intang_low`	number	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'amortization of acquired intangibles' (adj_05a_amort_acq_intang) guided for the forecast period, low end of the printed range (unit: see fr_r
`fr_adj_05a_amort_acq_intang_high`	number	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'amortization of acquired intangibles' (adj_05a_amort_acq_intang) guided for the forecast period, high end of the printed range (unit: see fr_
`fr_adj_06_others_m`	$M	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'other adjustments' (adj_06_others) guided for the forecast period, point value in $M (sum of the release's lines in this category)
`fr_adj_06_others_ps`	$/share	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'other adjustments' (adj_06_others) guided for the forecast period, point value per diluted share
`fr_adj_06_others_low`	number	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'other adjustments' (adj_06_others) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_06_others_high`	number	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'other adjustments' (adj_06_others) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_22_restructuring_m`	$M	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'restructuring' (adj_22_restructuring) guided for the forecast period, point value in $M (sum of the release's lines in this category)
`fr_adj_22_restructuring_ps`	$/share	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'restructuring' (adj_22_restructuring) guided for the forecast period, point value per diluted share
`fr_adj_22_restructuring_low`	number	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'restructuring' (adj_22_restructuring) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_22_restructuring_high`	number	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'restructuring' (adj_22_restructuring) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_05b_da_other_m`	$M	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'depreciation and other amortization' (adj_05b_da_other) guided for the forecast period, point value in $M (sum of the release's lines in this
`fr_adj_05b_da_other_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'depreciation and other amortization' (adj_05b_da_other) guided for the forecast period, point value per diluted share
`fr_adj_05b_da_other_low`	number	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'depreciation and other amortization' (adj_05b_da_other) guided for the forecast period, low end of the printed range (unit: see fr_range_unit
`fr_adj_05b_da_other_high`	number	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'depreciation and other amortization' (adj_05b_da_other) guided for the forecast period, high end of the printed range (unit: see fr_range_uni
`fr_adj_02_net_interest_m`	$M	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'net interest' (adj_02_net_interest) guided for the forecast period, point value in $M (sum of the release's lines in this category)
`fr_adj_02_net_interest_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'net interest' (adj_02_net_interest) guided for the forecast period, point value per diluted share
`fr_adj_02_net_interest_low`	number	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'net interest' (adj_02_net_interest) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_02_net_interest_high`	number	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'net interest' (adj_02_net_interest) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_19_acquisition_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'acquisition costs' (adj_19_acquisition) guided for the forecast period, point value in $M (sum of the release's lines in this category)
`fr_adj_19_acquisition_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'acquisition costs' (adj_19_acquisition) guided for the forecast period, point value per diluted share
`fr_adj_19_acquisition_low`	number	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'acquisition costs' (adj_19_acquisition) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_19_acquisition_high`	number	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'acquisition costs' (adj_19_acquisition) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_49_re_depreciation_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'real-estate depreciation (FFO-type)' (adj_49_re_depreciation) guided for the forecast period, point value in $M (sum of the release's lines i
`fr_adj_49_re_depreciation_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'real-estate depreciation (FFO-type)' (adj_49_re_depreciation) guided for the forecast period, point value per diluted share
`fr_adj_49_re_depreciation_low`	number	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'real-estate depreciation (FFO-type)' (adj_49_re_depreciation) guided for the forecast period, low end of the printed range (unit: see fr_rang
`fr_adj_49_re_depreciation_high`	number	1%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'real-estate depreciation (FFO-type)' (adj_49_re_depreciation) guided for the forecast period, high end of the printed range (unit: see fr_ran
`fr_other_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'uncategorised line' (other) guided for the forecast period, point value in $M (sum of the release's lines in this category)
`fr_other_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'uncategorised line' (other) guided for the forecast period, point value per diluted share
`fr_other_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'uncategorised line' (other) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_other_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'uncategorised line' (other) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_16_debt_extinguishment_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'debt extinguishment' (adj_16_debt_extinguishment) guided for the forecast period, point value in $M (sum of the release's lines in this categ
`fr_adj_16_debt_extinguishment_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'debt extinguishment' (adj_16_debt_extinguishment) guided for the forecast period, point value per diluted share
`fr_adj_16_debt_extinguishment_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'debt extinguishment' (adj_16_debt_extinguishment) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_16_debt_extinguishment_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'debt extinguishment' (adj_16_debt_extinguishment) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_17_litigation_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'litigation' (adj_17_litigation) guided for the forecast period, point value in $M (sum of the release's lines in this category)
`fr_adj_17_litigation_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'litigation' (adj_17_litigation) guided for the forecast period, point value per diluted share
`fr_adj_17_litigation_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'litigation' (adj_17_litigation) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_17_litigation_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'litigation' (adj_17_litigation) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_50_divestiture_gain_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'divestiture gains/losses' (adj_50_divestiture_gain) guided for the forecast period, point value in $M (sum of the release's lines in this cat
`fr_adj_50_divestiture_gain_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'divestiture gains/losses' (adj_50_divestiture_gain) guided for the forecast period, point value per diluted share
`fr_adj_50_divestiture_gain_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'divestiture gains/losses' (adj_50_divestiture_gain) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_50_divestiture_gain_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'divestiture gains/losses' (adj_50_divestiture_gain) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_46_noncontrolling_interest_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'non-controlling interest' (adj_46_noncontrolling_interest) guided for the forecast period, point value in $M (sum of the release's lines in t
`fr_adj_46_noncontrolling_interest_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'non-controlling interest' (adj_46_noncontrolling_interest) guided for the forecast period, point value per diluted share
`fr_adj_46_noncontrolling_interest_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'non-controlling interest' (adj_46_noncontrolling_interest) guided for the forecast period, low end of the printed range (unit: see fr_range_u
`fr_adj_46_noncontrolling_interest_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'non-controlling interest' (adj_46_noncontrolling_interest) guided for the forecast period, high end of the printed range (unit: see fr_range_
`fr_adj_20_ppe_sale_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'gains/losses on asset sales' (adj_20_ppe_sale) guided for the forecast period, point value in $M (sum of the release's lines in this category
`fr_adj_20_ppe_sale_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'gains/losses on asset sales' (adj_20_ppe_sale) guided for the forecast period, point value per diluted share
`fr_adj_20_ppe_sale_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'gains/losses on asset sales' (adj_20_ppe_sale) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_20_ppe_sale_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'gains/losses on asset sales' (adj_20_ppe_sale) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_24_integration_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'integration costs' (adj_24_integration) guided for the forecast period, point value in $M (sum of the release's lines in this category)
`fr_adj_24_integration_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'integration costs' (adj_24_integration) guided for the forecast period, point value per diluted share
`fr_adj_24_integration_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'integration costs' (adj_24_integration) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_24_integration_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'integration costs' (adj_24_integration) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_14_impair_ppe_finite_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'impairment of PP&E / finite-lived intangibles' (adj_14_impair_ppe_finite) guided for the forecast period, point value in $M (sum of the relea
`fr_adj_14_impair_ppe_finite_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'impairment of PP&E / finite-lived intangibles' (adj_14_impair_ppe_finite) guided for the forecast period, point value per diluted share
`fr_adj_14_impair_ppe_finite_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'impairment of PP&E / finite-lived intangibles' (adj_14_impair_ppe_finite) guided for the forecast period, low end of the printed range (unit:
`fr_adj_14_impair_ppe_finite_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'impairment of PP&E / finite-lived intangibles' (adj_14_impair_ppe_finite) guided for the forecast period, high end of the printed range (unit
`fr_adj_13_equity_income_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'equity-method income' (adj_13_equity_income) guided for the forecast period, point value in $M (sum of the release's lines in this category)
`fr_adj_13_equity_income_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'equity-method income' (adj_13_equity_income) guided for the forecast period, point value per diluted share
`fr_adj_13_equity_income_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'equity-method income' (adj_13_equity_income) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_13_equity_income_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'equity-method income' (adj_13_equity_income) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_18_fair_value_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'fair-value remeasurements' (adj_18_fair_value) guided for the forecast period, point value in $M (sum of the release's lines in this category
`fr_adj_18_fair_value_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'fair-value remeasurements' (adj_18_fair_value) guided for the forecast period, point value per diluted share
`fr_adj_18_fair_value_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'fair-value remeasurements' (adj_18_fair_value) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_18_fair_value_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'fair-value remeasurements' (adj_18_fair_value) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_47_preferred_dividends_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'preferred dividends' (adj_47_preferred_dividends) guided for the forecast period, point value in $M (sum of the release's lines in this categ
`fr_adj_47_preferred_dividends_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'preferred dividends' (adj_47_preferred_dividends) guided for the forecast period, point value per diluted share
`fr_adj_47_preferred_dividends_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'preferred dividends' (adj_47_preferred_dividends) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_47_preferred_dividends_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'preferred dividends' (adj_47_preferred_dividends) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_07_pension_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'pension / post-retirement items' (adj_07_pension) guided for the forecast period, point value in $M (sum of the release's lines in this categ
`fr_adj_07_pension_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'pension / post-retirement items' (adj_07_pension) guided for the forecast period, point value per diluted share
`fr_adj_07_pension_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'pension / post-retirement items' (adj_07_pension) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_07_pension_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'pension / post-retirement items' (adj_07_pension) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_15_fx_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'foreign-exchange items' (adj_15_fx) guided for the forecast period, point value in $M (sum of the release's lines in this category)
`fr_adj_15_fx_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'foreign-exchange items' (adj_15_fx) guided for the forecast period, point value per diluted share
`fr_adj_15_fx_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'foreign-exchange items' (adj_15_fx) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_15_fx_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'foreign-exchange items' (adj_15_fx) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_51_re_rent_adj_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'straight-line rent adjustments (REIT)' (adj_51_re_rent_adj) guided for the forecast period, point value in $M (sum of the release's lines in
`fr_adj_51_re_rent_adj_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'straight-line rent adjustments (REIT)' (adj_51_re_rent_adj) guided for the forecast period, point value per diluted share
`fr_adj_51_re_rent_adj_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'straight-line rent adjustments (REIT)' (adj_51_re_rent_adj) guided for the forecast period, low end of the printed range (unit: see fr_range_
`fr_adj_51_re_rent_adj_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'straight-line rent adjustments (REIT)' (adj_51_re_rent_adj) guided for the forecast period, high end of the printed range (unit: see fr_range
`fr_adj_53_acquired_deferred_rev_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'acquired deferred-revenue haircut' (adj_53_acquired_deferred_rev) guided for the forecast period, point value in $M (sum of the release's lin
`fr_adj_53_acquired_deferred_rev_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'acquired deferred-revenue haircut' (adj_53_acquired_deferred_rev) guided for the forecast period, point value per diluted share
`fr_adj_53_acquired_deferred_rev_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'acquired deferred-revenue haircut' (adj_53_acquired_deferred_rev) guided for the forecast period, low end of the printed range (unit: see fr_
`fr_adj_53_acquired_deferred_rev_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'acquired deferred-revenue haircut' (adj_53_acquired_deferred_rev) guided for the forecast period, high end of the printed range (unit: see fr
`fr_adj_09_realized_gains_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'realised investment gains/losses' (adj_09_realized_gains) guided for the forecast period, point value in $M (sum of the release's lines in th
`fr_adj_09_realized_gains_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'realised investment gains/losses' (adj_09_realized_gains) guided for the forecast period, point value per diluted share
`fr_adj_09_realized_gains_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'realised investment gains/losses' (adj_09_realized_gains) guided for the forecast period, low end of the printed range (unit: see fr_range_un
`fr_adj_09_realized_gains_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'realised investment gains/losses' (adj_09_realized_gains) guided for the forecast period, high end of the printed range (unit: see fr_range_u
`fr_adj_32_debt_issuance_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'debt-issuance costs' (adj_32_debt_issuance) guided for the forecast period, point value in $M (sum of the release's lines in this category)
`fr_adj_32_debt_issuance_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'debt-issuance costs' (adj_32_debt_issuance) guided for the forecast period, point value per diluted share
`fr_adj_32_debt_issuance_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'debt-issuance costs' (adj_32_debt_issuance) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_32_debt_issuance_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'debt-issuance costs' (adj_32_debt_issuance) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_21_tax_accounting_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'discrete tax items' (adj_21_tax_accounting) guided for the forecast period, point value in $M (sum of the release's lines in this category)
`fr_adj_21_tax_accounting_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'discrete tax items' (adj_21_tax_accounting) guided for the forecast period, point value per diluted share
`fr_adj_21_tax_accounting_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'discrete tax items' (adj_21_tax_accounting) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_21_tax_accounting_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'discrete tax items' (adj_21_tax_accounting) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_08_severance_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'severance' (adj_08_severance) guided for the forecast period, point value in $M (sum of the release's lines in this category)
`fr_adj_08_severance_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'severance' (adj_08_severance) guided for the forecast period, point value per diluted share
`fr_adj_08_severance_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'severance' (adj_08_severance) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_08_severance_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'severance' (adj_08_severance) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_52_maint_capex_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'maintenance capex (FFO/AFFO)' (adj_52_maint_capex) guided for the forecast period, point value in $M (sum of the release's lines in this cate
`fr_adj_52_maint_capex_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'maintenance capex (FFO/AFFO)' (adj_52_maint_capex) guided for the forecast period, point value per diluted share
`fr_adj_52_maint_capex_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'maintenance capex (FFO/AFFO)' (adj_52_maint_capex) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_52_maint_capex_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'maintenance capex (FFO/AFFO)' (adj_52_maint_capex) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_14b_goodwill_impairment_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'goodwill impairment' (adj_14b_goodwill_impairment) guided for the forecast period, point value in $M (sum of the release's lines in this cate
`fr_adj_14b_goodwill_impairment_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'goodwill impairment' (adj_14b_goodwill_impairment) guided for the forecast period, point value per diluted share
`fr_adj_14b_goodwill_impairment_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'goodwill impairment' (adj_14b_goodwill_impairment) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_14b_goodwill_impairment_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'goodwill impairment' (adj_14b_goodwill_impairment) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_23_discontinued_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'discontinued operations' (adj_23_discontinued) guided for the forecast period, point value in $M (sum of the release's lines in this category
`fr_adj_23_discontinued_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'discontinued operations' (adj_23_discontinued) guided for the forecast period, point value per diluted share
`fr_adj_23_discontinued_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'discontinued operations' (adj_23_discontinued) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_23_discontinued_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'discontinued operations' (adj_23_discontinued) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_05c_amort_dev_tech_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'amortization of developed technology' (adj_05c_amort_dev_tech) guided for the forecast period, point value in $M (sum of the release's lines
`fr_adj_05c_amort_dev_tech_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'amortization of developed technology' (adj_05c_amort_dev_tech) guided for the forecast period, point value per diluted share
`fr_adj_05c_amort_dev_tech_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'amortization of developed technology' (adj_05c_amort_dev_tech) guided for the forecast period, low end of the printed range (unit: see fr_ran
`fr_adj_05c_amort_dev_tech_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'amortization of developed technology' (adj_05c_amort_dev_tech) guided for the forecast period, high end of the printed range (unit: see fr_ra
`fr_adj_12_startup_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'start-up costs' (adj_12_startup) guided for the forecast period, point value in $M (sum of the release's lines in this category)
`fr_adj_12_startup_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'start-up costs' (adj_12_startup) guided for the forecast period, point value per diluted share
`fr_adj_12_startup_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'start-up costs' (adj_12_startup) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_12_startup_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'start-up costs' (adj_12_startup) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)
`fr_adj_26_unrealized_invst_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'unrealised investment gains/losses' (adj_26_unrealized_invst) guided for the forecast period, point value in $M (sum of the release's lines i
`fr_adj_26_unrealized_invst_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'unrealised investment gains/losses' (adj_26_unrealized_invst) guided for the forecast period, point value per diluted share
`fr_adj_26_unrealized_invst_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'unrealised investment gains/losses' (adj_26_unrealized_invst) guided for the forecast period, low end of the printed range (unit: see fr_rang
`fr_adj_26_unrealized_invst_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'unrealised investment gains/losses' (adj_26_unrealized_invst) guided for the forecast period, high end of the printed range (unit: see fr_ran
`fr_adj_27_ipr_d_m`	$M	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'in-process R&D' (adj_27_ipr_d) guided for the forecast period, point value in $M (sum of the release's lines in this category)
`fr_adj_27_ipr_d_ps`	$/share	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'in-process R&D' (adj_27_ipr_d) guided for the forecast period, point value per diluted share
`fr_adj_27_ipr_d_low`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'in-process R&D' (adj_27_ipr_d) guided for the forecast period, low end of the printed range (unit: see fr_range_unit)
`fr_adj_27_ipr_d_high`	number	0%	SAT_FWD_RECON · fwd_recon_summary	Forward-reconciliation line 'in-process R&D' (adj_27_ipr_d) guided for the forecast period, high end of the printed range (unit: see fr_range_unit)

MODA_17_CONSENSUS_BEAT

The release's own comparison to consensus

25 columns

What it is about. The firm's own framing against expectations: whether consensus is mentioned, the basis, the figure quoted, the stated direction and beat, and year-ago comparisons.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Do firms cite consensus mainly when they beat it?
provided consensus_mentioned, consensus_beat, consensus_direction, consensus_eps
needs analyst-forecast data analyst consensus and actuals (from IDENTIFIERS.ticker) to observe the beat when the release is silent
Is a self-declared beat on a non-GAAP basis rewarded like a GAAP beat?
provided consensus_beat, consensus_basis, earnings_surprise, NG.nongaap_eps, GAAP.gaap_eps
needs market data daily returns (CAR around the release date); analyst-forecast data analyst consensus and actuals (from IDENTIFIERS.ticker)
How often does the consensus figure quoted in the release differ from external estimate databases?
provided consensus_eps, consensus_eps_reported, consensus_source, consensus_metric
needs analyst-forecast data analyst consensus and actuals (from IDENTIFIERS.ticker)

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_CONSENSUS_REGEX

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`consensus_basis`	text	0%	NONGAAP_A.consensus_basis · copy	Share basis of the comparison: diluted or basic
`consensus_beat`	flag	0%	NONGAAP_A.consensus_beat · copy	1 = reported EPS beat the consensus stated in the release (earnings_surprise > 0); set only where consensus_eps is stated (1,528 filings)
`consensus_direction`	text	0%	NONGAAP_A.consensus_direction · copy	beat / meet / miss as worded in the release (agrees with consensus_beat on 93% of the overlap)
`consensus_eps`	$/share	0%	NONGAAP_A.consensus_eps · copy	Analyst consensus / forecast EPS as stated in the release text (not an external database value)
`consensus_eps_reported`	$/share	0%	NONGAAP_A.consensus_eps_reported · copy	The company's own EPS figure quoted next to the consensus in the prose (basis per consensus_metric)
`consensus_mentioned`	flag	89%	NONGAAP_A.consensus_mentioned · copy	1 = the release explicitly compares EPS to an analyst consensus / estimate (as worded in the release, NOT an analyst-forecast data match); base rate 0.6% of filings. The regex companio
`consensus_metric`	text	0%	NONGAAP_A.consensus_metric · copy	Basis of the compared figure: gaap or nongaap
`consensus_source`	text	0%	NONGAAP_A.consensus_source · copy	Consensus provider named in the release (First Call, Thomson Reuters, Zacks, FactSet, analyst-forecast data ...) or 'other'
`earnings_surprise`	$/share	0%	NONGAAP_A.earnings_surprise · copy	Reported EPS minus consensus_eps, basis- and metric-matched (positive = beat), from the release's own figures
`rx_consensus_mention`	flag	91%	SAT_CONSENSUS_REGEX.rx_consensus_mention · copy	1 = the full release text contains a consensus / analyst-estimate phrase (regex over cached text; verbatim window in rx_consensus_context) [source: regex over the full ca
`rx_n_consensus_hits`	count	91%	SAT_CONSENSUS_REGEX.rx_n_consensus_hits · copy	Number of consensus-phrase matches in the release [source: regex over the full cached release text, stage 44c, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`rx_consensus_phrase`	text	1%	SAT_CONSENSUS_REGEX.rx_consensus_phrase · copy	First consensus phrase matched, as printed [source: regex over the full cached release text, stage 44c, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`rx_consensus_context`	text	1%	SAT_CONSENSUS_REGEX.rx_consensus_context · copy	Verbatim 240-character window around the first consensus phrase (audit trail) [source: regex over the full cached release text, stage 44c, run-1 Pass 3, prompt PASS3_prom
`rx_consensus_direction`	text	1%	SAT_CONSENSUS_REGEX.rx_consensus_direction · copy	beat / miss / meet inferred from the words in the first window (exceeded, above, surpassed = beat; below, missed, short of = miss; in line, met = meet); empty when no dir
`rx_consensus_provider`	text	2%	SAT_CONSENSUS_REGEX.rx_consensus_provider · copy	First consensus provider named anywhere in the release (First Call, Thomson, Zacks, FactSet, analyst-forecast data, Refinitiv, Capital IQ, Bloomberg, StarMine, Visible Alpha) [source:
`rx_provider_near_consensus`	flag	91%	SAT_CONSENSUS_REGEX.rx_provider_near_consensus · copy	1 = a provider name sits within 300 characters of a consensus phrase [source: regex over the full cached release text, stage 44c, run-1 Pass 3, prompt PASS3_prompt_frozen
`rx_text_chars`	count	91%	SAT_CONSENSUS_REGEX.rx_text_chars · copy	Length of the scanned text in characters (0 = no cached text; row absent when the file is not cached) [source: regex over the full cached release text, stage 44c, run-1 P
`rx_in_safe_harbor`	flag	91%	SAT_CONSENSUS_REGEX.rx_in_safe_harbor · copy	1 = the first consensus phrase sits inside forward-looking / safe-harbor boilerplate ('actual results may differ from analysts' expectations'); such windows do NOT count

MODA_18_QUOTES

Quotes by role: counts, first quote, sentiment, topic

47 columns

What it is about. Executive voice: whether the CEO and CFO are quoted, how many quotes and speakers, role slots with sentiment, topics and forward-looking classification. Every quote in full is in SAT_QUOTES.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Whose voice moves the price: does CEO versus CFO attribution change the reaction to the same news?
provided ceo_quoted, cfo_quoted, q_ceo_first_sentiment, q_cfo_first_sentiment, q_ceo_first_text, q_cfo_first_text
needs market data daily returns (CAR around the release date); analyst-forecast data analyst consensus and actuals (from IDENTIFIERS.ticker)
Does quote sentiment predict subsequent guidance revisions?
provided q_sentiment_positive_share, q_ceo_first_fwd_looking, q_cfo_first_fwd_looking, GUIDANCE.gi_revenue_action
needs nothing external
Are non-management quotes (customers, analysts) associated with different disclosure quality?
provided any_nonmgmt_quote, q_analyst_n, q_other_n, NG_RATIONALE.rationale_specific_share
needs nothing external

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_QUOTES, SAT_QUOTES_SUMMARY, SAT_RECOVERED_FILING

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`ceo_quoted`	flag	80%	SAT_QUOTES_SUMMARY.ceo_quoted · copy	1 = the CEO is directly quoted (equals q_ceo_n > 0)
`cfo_quoted`	flag	80%	SAT_QUOTES_SUMMARY.cfo_quoted · copy	1 = the CFO is directly quoted (equals q_cfo_n > 0)
`quote_roles`	text	80%	SAT_QUOTES_SUMMARY.quote_roles · copy	Comma-joined speaker roles quoted, in order of first appearance (e.g. 'ceo,cfo')
`any_nonmgmt_quote`	flag	91%	SAT_RECOVERED_FILING.any_nonmgmt_quote · copy	1 = at least one quote is from a non-management speaker (analyst, customer, partner, regulator)
`n_distinct_speakers`	count	91%	SAT_RECOVERED_FILING.n_distinct_speakers · copy	Number of distinct quoted speakers
`n_quotes`	count	91%	SAT_RECOVERED_FILING.n_quotes · copy	Number of direct quotations attributed to people in the release (0 when none; agrees with the SAT_QUOTES row count on 99.9%)
`q_ceo_n`	count	80%	SAT_QUOTES · quote_role_slots	Number of quotes attributed to a ceo speaker in the release
`q_ceo_first_text`	text	78%	SAT_QUOTES · quote_role_slots	Text of the first ceo quote (lowest seq)
`q_ceo_first_sentiment`	text	78%	SAT_QUOTES · quote_role_slots	Sentiment label of the first ceo quote (positive/neutral/negative/mixed)
`q_ceo_first_topic`	text	78%	SAT_QUOTES · quote_role_slots	Topic of the first ceo quote as a FREE-TEXT label from the extractor (not a fixed vocabulary)
`q_ceo_first_fwd_looking`	flag	77%	SAT_QUOTES · quote_role_slots	1 if the first ceo quote is forward-looking
`q_cfo_n`	count	80%	SAT_QUOTES · quote_role_slots	Number of quotes attributed to a cfo speaker in the release
`q_cfo_first_text`	text	10%	SAT_QUOTES · quote_role_slots	Text of the first cfo quote (lowest seq)
`q_cfo_first_sentiment`	text	10%	SAT_QUOTES · quote_role_slots	Sentiment label of the first cfo quote (positive/neutral/negative/mixed)
`q_cfo_first_topic`	text	10%	SAT_QUOTES · quote_role_slots	Topic of the first cfo quote as a FREE-TEXT label from the extractor (not a fixed vocabulary)
`q_cfo_first_fwd_looking`	flag	10%	SAT_QUOTES · quote_role_slots	1 if the first cfo quote is forward-looking
`q_chair_board_n`	count	80%	SAT_QUOTES · quote_role_slots	Number of quotes attributed to a chair_board speaker in the release
`q_chair_board_first_text`	text	2%	SAT_QUOTES · quote_role_slots	Text of the first chair_board quote (lowest seq)
`q_chair_board_first_sentiment`	text	2%	SAT_QUOTES · quote_role_slots	Sentiment label of the first chair_board quote (positive/neutral/negative/mixed)
`q_chair_board_first_topic`	text	2%	SAT_QUOTES · quote_role_slots	Topic of the first chair_board quote as a FREE-TEXT label from the extractor (not a fixed vocabulary)
`q_chair_board_first_fwd_looking`	flag	2%	SAT_QUOTES · quote_role_slots	1 if the first chair_board quote is forward-looking
`q_other_exec_n`	count	80%	SAT_QUOTES · quote_role_slots	Number of quotes attributed to a other_exec speaker in the release
`q_other_exec_first_text`	text	5%	SAT_QUOTES · quote_role_slots	Text of the first other_exec quote (lowest seq)
`q_other_exec_first_sentiment`	text	5%	SAT_QUOTES · quote_role_slots	Sentiment label of the first other_exec quote (positive/neutral/negative/mixed)
`q_other_exec_first_topic`	text	5%	SAT_QUOTES · quote_role_slots	Topic of the first other_exec quote as a FREE-TEXT label from the extractor (not a fixed vocabulary)
`q_other_exec_first_fwd_looking`	flag	5%	SAT_QUOTES · quote_role_slots	1 if the first other_exec quote is forward-looking
`q_analyst_n`	count	80%	SAT_QUOTES · quote_role_slots	Number of quotes attributed to a analyst speaker in the release
`q_analyst_first_text`	text	0%	SAT_QUOTES · quote_role_slots	Text of the first analyst quote (lowest seq)
`q_analyst_first_sentiment`	text	0%	SAT_QUOTES · quote_role_slots	Sentiment label of the first analyst quote (positive/neutral/negative/mixed)
`q_analyst_first_topic`	text	0%	SAT_QUOTES · quote_role_slots	Topic of the first analyst quote as a FREE-TEXT label from the extractor (not a fixed vocabulary)
`q_analyst_first_fwd_looking`	flag	0%	SAT_QUOTES · quote_role_slots	1 if the first analyst quote is forward-looking
`q_other_n`	count	80%	SAT_QUOTES · quote_role_slots	Number of quotes attributed to a other speaker in the release
`q_other_first_text`	text	1%	SAT_QUOTES · quote_role_slots	Text of the first other quote (lowest seq)
`q_other_first_sentiment`	text	1%	SAT_QUOTES · quote_role_slots	Sentiment label of the first other quote (positive/neutral/negative/mixed)
`q_other_first_topic`	text	1%	SAT_QUOTES · quote_role_slots	Topic of the first other quote as a FREE-TEXT label from the extractor (not a fixed vocabulary)
`q_other_first_fwd_looking`	flag	1%	SAT_QUOTES · quote_role_slots	1 if the first other quote is forward-looking
`q_sentiment_positive_share`	ratio	80%	SAT_QUOTES · quote_role_slots	Share of the release's quotes labeled positive
`q_first_role`	text	80%	SAT_QUOTES · quote_role_slots	Speaker role of the FIRST quote in the release (ceo / cfo / chair_board / other_exec / analyst / other)
`cfo_quoted_before_ceo`	flag	80%	SAT_QUOTES · quote_role_slots	1 = a CFO quote appears before any CEO quote (both quoted or CFO only); 0 otherwise; null when no quotes
`quote_pattern`	text	80%	SAT_QUOTES · quote_role_slots	CEO/CFO quotation pattern: neither / ceo_only / cfo_only / both (the 2x2 asked for on 2026-09-05)

MODA_19_NARRATIVE

Attributions, superlatives, tone dispersion, word counts

62 columns

What it is about. Text features of the release: length, header tone, words until the first EPS figure, attribution of performance to internal or external causes, superlative claims and directional vocabulary.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Do firms attribute good performance to themselves and bad performance to the environment?
provided attr_ceo, attr_cfo, attribution_diverges, header_tone, GAAP.gaap_eps, CONSENSUS_BEAT.consensus_beat
needs nothing external
Does the density of superlatives predict subsequent reversal of returns?
provided tone_ceo, tone_cfo, fb_tone_level, filing_word_count, header_tone
needs market data daily returns (CAR around the release date) for post-announcement drift and reversal
How does release length relate to the number of non-GAAP adjustments?
provided filing_word_count, text_words_to_nongaap_eps, text_words_to_gaap_eps, NG_PERSISTENCE.n_excluded_categories
needs nothing external

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_ATTRIBUTIONS, SAT_CONTENT_DIVERGENCE, SAT_EXEC_DISPERSION, SAT_SUPERLATIVES

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`filing_word_count`	count	89%	NONGAAP_A.filing_word_count · copy	Total word count of the release text
`header_tone`	text	89%	NONGAAP_A.header_tone · copy	Headline tone: positive / negative / mixed / neutral
`text_words_to_gaap_eps`	count	25%	NONGAAP_A.text_words_to_gaap_eps · copy	Word offset from the start of the release text to the first GAAP-EPS mention (words)
`text_words_to_nongaap_eps`	count	36%	NONGAAP_A.text_words_to_nongaap_eps · copy	Word offset from the start of the release text to the first non-GAAP-EPS mention (words)
`word_count_decline`	count	89%	NONGAAP_A.word_count_decline · copy	Occurrences of "decline" in the filing text
`word_count_decrease`	count	89%	NONGAAP_A.word_count_decrease · copy	Occurrences of "decrease" in the filing text
`word_count_expect`	count	89%	NONGAAP_A.word_count_expect · copy	Occurrences of "expect" in the filing text
`word_count_grow`	count	89%	NONGAAP_A.word_count_grow · copy	Occurrences of "grow/growth" in the filing text
`word_count_increase`	count	89%	NONGAAP_A.word_count_increase · copy	Occurrences of "increase" in the filing text
`ceo_unique_share`	ratio	9%	SAT_CONTENT_DIVERGENCE.ceo_unique_share · copy	CEO vs CFO dispersion, both quoted: Share of the CEO's content vocabulary that the CFO does not use. Mean about 0.89.
`cfo_unique_share`	ratio	9%	SAT_CONTENT_DIVERGENCE.cfo_unique_share · copy	CEO vs CFO dispersion, both quoted: Share of the CFO's content vocabulary that the CEO does not use. Mean about 0.82.
`content_overlap`	ratio	9%	SAT_CONTENT_DIVERGENCE.content_overlap · copy	CEO vs CFO dispersion, both quoted: /A n B/ / min(/A/,/B/): the share of the SHORTER speaker's vocabulary that the other also uses.
`n_words_ceo`	count	9%	SAT_CONTENT_DIVERGENCE.n_words_ceo · copy	CEO vs CFO dispersion, both quoted: Count of distinct CEO content words after the stoplist, mean about 75.
`n_words_cfo`	count	9%	SAT_CONTENT_DIVERGENCE.n_words_cfo · copy	CEO vs CFO dispersion, both quoted: Count of distinct CFO content words after the stoplist, mean about 45.
`numeric_overlap`	ratio	9%	SAT_CONTENT_DIVERGENCE.numeric_overlap · copy	CEO vs CFO dispersion, both quoted: Overlap of the numbers the two executives cite: do they quote the same figures? Null (about 8% of releases) when neither cites a figur
`topic_overlap`	ratio	9%	SAT_CONTENT_DIVERGENCE.topic_overlap · copy	CEO vs CFO dispersion, both quoted: share of quotation topics the two executives share (0 = disjoint topics, 1 = identical)
`word_overlap`	ratio	9%	SAT_CONTENT_DIVERGENCE.word_overlap · copy	CEO vs CFO dispersion, both quoted: Jaccard overlap of the CEO's and CFO's content vocabularies, /A n B/ / /A u B/, after removing function words and earnings boilerplate
`attr_ceo`	ratio	9%	SAT_EXEC_DISPERSION.attr_ceo · copy	CEO vs CFO dispersion, both quoted: Modal cause the CEO credits the quarter to: internal (management action), external (market conditions), or both.
`attr_cfo`	ratio	9%	SAT_EXEC_DISPERSION.attr_cfo · copy	CEO vs CFO dispersion, both quoted: As attr_ceo for the CFO.
`attribution_diverges`	ratio	9%	SAT_EXEC_DISPERSION.attribution_diverges · copy	CEO vs CFO dispersion, both quoted: 1 when attr_ceo and attr_cfo differ, i.e. the two executives credit the quarter to different causes. Correlates +0.54 with the LEVEL o
`ceo_word_share`	ratio	9%	SAT_EXEC_DISPERSION.ceo_word_share · copy	CEO vs CFO dispersion, both quoted: wc_ceo / (wc_ceo + wc_cfo): the CEO's share of the words spoken by the two executives. Mean about 0.60 -- CEO quotations average 209 c
`fb_tone_ceo`	ratio	9%	SAT_EXEC_DISPERSION.fb_tone_ceo · copy	CEO vs CFO dispersion, both quoted: FinBERT tone of the CEO's quotations, P(positive) - P(negative), averaged within speaker. Range -1 to +1. Contextual rather than dicti
`fb_tone_cfo`	ratio	9%	SAT_EXEC_DISPERSION.fb_tone_cfo · copy	CEO vs CFO dispersion, both quoted: As fb_tone_ceo for the CFO.
`fb_tone_gap`	ratio	9%	SAT_EXEC_DISPERSION.fb_tone_gap · copy	CEO vs CFO dispersion, both quoted: fb_tone_ceo minus fb_tone_cfo. Positive = the CEO is the more upbeat voice. Correlates about -0.81 with fb_tone_level, so it must neve
`fb_tone_level`	ratio	9%	SAT_EXEC_DISPERSION.fb_tone_level · copy	CEO vs CFO dispersion, both quoted: Mean of fb_tone_ceo and fb_tone_cfo: how positive the release sounds overall. This is the variable that is actually priced; the gap is
`hedge_ceo`	ratio	9%	SAT_EXEC_DISPERSION.hedge_ceo · copy	CEO vs CFO dispersion, both quoted: Share of the CEO's words that are Loughran-McDonald weak-modal (hedging) words.
`hedge_cfo`	ratio	9%	SAT_EXEC_DISPERSION.hedge_cfo · copy	CEO vs CFO dispersion, both quoted: As hedge_ceo for the CFO.
`hedge_gap`	ratio	9%	SAT_EXEC_DISPERSION.hedge_gap · copy	CEO vs CFO dispersion, both quoted: hedge_ceo minus hedge_cfo.
`litig_ceo`	ratio	9%	SAT_EXEC_DISPERSION.litig_ceo · copy	CEO vs CFO dispersion, both quoted: Share of the CEO's words that are Loughran-McDonald litigious words.
`litig_cfo`	ratio	9%	SAT_EXEC_DISPERSION.litig_cfo · copy	CEO vs CFO dispersion, both quoted: As litig_ceo for the CFO.
`llm_ceo`	ratio	9%	SAT_EXEC_DISPERSION.llm_ceo · copy	CEO vs CFO dispersion, both quoted: The extraction's own three-point sentiment for the CEO's quotations, mapped positive=+1, neutral/mixed=0, negative=-1, averaged within
`llm_cfo`	ratio	9%	SAT_EXEC_DISPERSION.llm_cfo · copy	CEO vs CFO dispersion, both quoted: As llm_ceo for the CFO.
`llm_tone_gap`	ratio	9%	SAT_EXEC_DISPERSION.llm_tone_gap · copy	CEO vs CFO dispersion, both quoted: llm_ceo minus llm_cfo. Coarse: the two executives score identically in about 69% of releases, so most of its variation is rounding.
`tone_ceo`	ratio	9%	SAT_EXEC_DISPERSION.tone_ceo · copy	CEO vs CFO dispersion, both quoted: Loughran-McDonald tone of the CEO's quotations, (positive-negative)/(positive+negative), averaged within speaker. Range -1 to +1. Null
`tone_cfo`	ratio	9%	SAT_EXEC_DISPERSION.tone_cfo · copy	CEO vs CFO dispersion, both quoted: As tone_ceo for the CFO. Lower fill (92%) because CFO quotations are shorter and more often contain no sentiment word at all.
`tone_gap`	ratio	9%	SAT_EXEC_DISPERSION.tone_gap · copy	CEO vs CFO dispersion, both quoted: tone_ceo minus tone_cfo. Positive = the CEO is the more upbeat voice. NOT a clean measure of disagreement: it correlates about -0.7 wi
`tonew_ceo`	ratio	9%	SAT_EXEC_DISPERSION.tonew_ceo · copy	CEO vs CFO dispersion, both quoted: Word-weighted CEO tone: quotations weighted by their length before averaging, so a long quotation counts for more than a one-line one.
`tonew_cfo`	ratio	9%	SAT_EXEC_DISPERSION.tonew_cfo · copy	CEO vs CFO dispersion, both quoted: As tonew_ceo for the CFO.
`tonew_gap`	ratio	9%	SAT_EXEC_DISPERSION.tonew_gap · copy	CEO vs CFO dispersion, both quoted: tonew_ceo minus tonew_cfo, the word-weighted counterpart of tone_gap.
`uncert_ceo`	ratio	9%	SAT_EXEC_DISPERSION.uncert_ceo · copy	CEO vs CFO dispersion, both quoted: Share of the CEO's words that are Loughran-McDonald uncertainty words. A rate, not a count, so quotation length does not drive it.
`uncert_cfo`	ratio	9%	SAT_EXEC_DISPERSION.uncert_cfo · copy	CEO vs CFO dispersion, both quoted: As uncert_ceo for the CFO.
`uncert_gap`	ratio	9%	SAT_EXEC_DISPERSION.uncert_gap · copy	CEO vs CFO dispersion, both quoted: uncert_ceo minus uncert_cfo.
`wc_ceo`	count	9%	SAT_EXEC_DISPERSION.wc_ceo · copy	CEO vs CFO dispersion, both quoted: Total words across all CEO quotations in the release.
`wc_cfo`	count	9%	SAT_EXEC_DISPERSION.wc_cfo · copy	CEO vs CFO dispersion, both quoted: Total words across all CFO quotations in the release.
`attr_n`	count	91%	SAT_ATTRIBUTIONS · attributions_summary	Causal attributions in the release (0 when the release has none; from SAT_ATTRIBUTIONS)
`attr_up_n`	count	86%	SAT_ATTRIBUTIONS · attributions_summary	Attributions for favorable outcomes
`attr_down_n`	count	86%	SAT_ATTRIBUTIONS · attributions_summary	Attributions for unfavorable outcomes
`attr_flat_n`	count	86%	SAT_ATTRIBUTIONS · attributions_summary	Attributions for flat outcomes
`attr_controllable_n`	count	86%	SAT_ATTRIBUTIONS · attributions_summary	Attributions to high-controllability causes
`attr_uncontrollable_n`	count	86%	SAT_ATTRIBUTIONS · attributions_summary	Attributions to low-controllability causes
`attr_self_serving_share`	ratio	86%	SAT_ATTRIBUTIONS · attributions_summary	Share of attributions that are self-serving (up & controllable, down & uncontrollable)
`attr_first_cause`	text	86%	SAT_ATTRIBUTIONS · attributions_summary	Verbatim cause of the first attribution
`sup_n`	count	91%	SAT_SUPERLATIVES · superlatives_summary	Superlative / record phrases in the release (0 when none; from SAT_SUPERLATIVES)
`sup_terms`	text	74%	SAT_SUPERLATIVES · superlatives_summary	Distinct superlative terms, '; '-joined
`sup_metrics`	text	74%	SAT_SUPERLATIVES · superlatives_summary	Metrics the superlatives attach to, '; '-joined

MODA_20_PRELIMINARY

The displaced preliminary release, full schema (prelim_)

150 columns

What it is about. The full schema of the preliminary or flash release that preceded the final one, under the prelim_ prefix, plus the gap between preliminary and final figures.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

How often do preliminary results differ from the final release, and in which direction?
provided prelim_estimate_in_actual, prelim_gaap_eps, prelim_nongaap_eps, prelim_gap_gaap_eps, prelim_gap_nongaap_eps
needs nothing external
Do firms pre-announce more when they miss guidance?
provided prelim_estimate_in_actual, prelim_gap_nongaap_eps, GUIDANCE.gq_guidance_nongaap_point, NG.nongaap_eps
needs analyst-forecast data analyst consensus and actuals (from IDENTIFIERS.ticker)
Is the market reaction split between the preliminary and the final announcement?
provided prelim_estimate_in_actual, prelim_estimate_in_actual_source, TIMING.press_release_date_corrected
needs market data daily returns (CAR around the release date) on both dates

Sources: NONGAAP_A, PANEL_SPINE_A, PRELIMINARY_A, PRELIMINARY_Q

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`prelim_estimate_in_actual`	flag	89%	NONGAAP_A.preliminary_estimate · copy	1 = the ACTUAL release for this quarter calls its non-GAAP figure a preliminary estimate (3,301 cases). Different thing from the prelim_* block, which is a separate, earl
`prelim_estimate_in_actual_source`	text	89%	NONGAAP_A.preliminary_estimate_source · copy	How prelim_estimate_in_actual was set: run1_flags (extractor flag) or header_rule (headline wording)
`prelim_adj_01_rent_lease`	$/share	4%	PRELIMINARY_A.adj_01_rent_lease · prefix	[preliminary release] Rent/lease expense excl. per share
`prelim_adj_02_net_interest`	$/share	4%	PRELIMINARY_A.adj_02_net_interest · prefix	[preliminary release] Net interest expense excl. per share
`prelim_adj_03_rd`	$/share	4%	PRELIMINARY_A.adj_03_rd · prefix	[preliminary release] R&D expense excl. per share
`prelim_adj_04_sbc`	$/share	4%	PRELIMINARY_A.adj_04_sbc · prefix	[preliminary release] Stock-based compensation per share
`prelim_adj_04_sbc_pseudo`	$/share	4%	PRELIMINARY_A.adj_04_sbc_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_04_sbc used in the pseudo non-GAAP
`prelim_adj_05a_amort_acq_intang`	$/share	4%	PRELIMINARY_A.adj_05a_amort_acq_intang · prefix	[preliminary release] Amortization of acquired intangibles per share
`prelim_adj_05a_amort_acq_intang_pseudo`	$/share	4%	PRELIMINARY_A.adj_05a_amort_acq_intang_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_05a_amort_acq_intang used in the pseudo non-GAAP
`prelim_adj_05b_da_other`	$/share	4%	PRELIMINARY_A.adj_05b_da_other · prefix	[preliminary release] Other depreciation and amortization per share
`prelim_adj_05c_amort_dev_tech`	$/share	4%	PRELIMINARY_A.adj_05c_amort_dev_tech · prefix	[preliminary release] Amortization of developed/acquired technology (COGS-side) per share
`prelim_adj_05c_amort_dev_tech_pseudo`	$/share	4%	PRELIMINARY_A.adj_05c_amort_dev_tech_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_05c_amort_dev_tech used in the pseudo non-GAAP
`prelim_adj_06_genuine`	$/share	4%	PRELIMINARY_A.adj_06_genuine · prefix	[preliminary release] The genuinely-labelled part of the 'other' bucket, per diluted share (US$).
`prelim_adj_06_others`	$/share	4%	PRELIMINARY_A.adj_06_others · prefix	[preliminary release] Others/unidentified + undefined residual per share (unidentified reconciling item, not a rounding artifact; rounding-level residual goes to adjust_r
`prelim_adj_06_others_is_residual`	$/share	4%	PRELIMINARY_A.adj_06_others_is_residual · prefix	[preliminary release] 1=adj_06_others absorbs residual to close per-share EPS gap
`prelim_adj_06_others_m_is_residual`	$/share	4%	PRELIMINARY_A.adj_06_others_m_is_residual · prefix	[preliminary release] 1=adj_06_others_m absorbs residual to close total-dollar income gap
`prelim_adj_06_others_rounding`	$/share	4%	PRELIMINARY_A.adj_06_others_rounding · prefix	[preliminary release] 1=the adj_06_others catch-all is a rounding/residual/balancing PLUG, not a substantive other adjustment (set when a residual was absorbed into it OR
`prelim_adj_06_plug`	$/share	0%	PRELIMINARY_A.adj_06_plug · prefix	[preliminary release] BALANCING PLUG, per diluted share (US$): the residual that closes sum(adjustments) = non-GAAP EPS - GAAP EPS. Closure is guaranteed by construction,
`prelim_adj_07_pension`	$/share	4%	PRELIMINARY_A.adj_07_pension · prefix	[preliminary release] Pension/post-retirement excl. per share
`prelim_adj_07_pension_pseudo`	$/share	4%	PRELIMINARY_A.adj_07_pension_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_07_pension used in the pseudo non-GAAP
`prelim_adj_08_severance`	$/share	4%	PRELIMINARY_A.adj_08_severance · prefix	[preliminary release] Severance/termination costs per share
`prelim_adj_08_severance_pseudo`	$/share	4%	PRELIMINARY_A.adj_08_severance_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_08_severance used in the pseudo non-GAAP
`prelim_adj_09_realized_gains`	$/share	4%	PRELIMINARY_A.adj_09_realized_gains · prefix	[preliminary release] Realized gains/losses on investments per share
`prelim_adj_09_realized_gains_pseudo`	$/share	4%	PRELIMINARY_A.adj_09_realized_gains_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_09_realized_gains used in the pseudo non-GAAP
`prelim_adj_10_inventory_writedown`	$/share	4%	PRELIMINARY_A.adj_10_inventory_writedown · prefix	[preliminary release] Inventory write-downs per share
`prelim_adj_10_inventory_writedown_pseudo`	$/share	4%	PRELIMINARY_A.adj_10_inventory_writedown_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_10_inventory_writedown used in the pseudo non-GAAP
`prelim_adj_10b_inventory_method`	$/share	4%	PRELIMINARY_A.adj_10b_inventory_method · prefix	[preliminary release] Inventory cost-flow method (LIFO/FIFO) effect per share
`prelim_adj_10b_inventory_method_pseudo`	$/share	4%	PRELIMINARY_A.adj_10b_inventory_method_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_10b_inventory_method used in the pseudo non-GAAP
`prelim_adj_11_tax_impact`	$/share	4%	PRELIMINARY_A.adj_11_tax_impact · prefix	[preliminary release] Tax impact of non-GAAP excl. per share
`prelim_adj_12_startup`	$/share	4%	PRELIMINARY_A.adj_12_startup · prefix	[preliminary release] New initiatives/start-up costs per share
`prelim_adj_12_startup_pseudo`	$/share	4%	PRELIMINARY_A.adj_12_startup_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_12_startup used in the pseudo non-GAAP
`prelim_adj_13_equity_income`	$/share	4%	PRELIMINARY_A.adj_13_equity_income · prefix	[preliminary release] Equity income unconsolidated subs per share
`prelim_adj_13_equity_income_pseudo`	$/share	4%	PRELIMINARY_A.adj_13_equity_income_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_13_equity_income used in the pseudo non-GAAP
`prelim_adj_14_impair_ppe_finite`	$/share	4%	PRELIMINARY_A.adj_14_impair_ppe_finite · prefix	[preliminary release] Impairment PP&E finite-lived intang per share
`prelim_adj_14_impair_ppe_finite_pseudo`	$/share	4%	PRELIMINARY_A.adj_14_impair_ppe_finite_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_14_impair_ppe_finite used in the pseudo non-GAAP
`prelim_adj_14b_goodwill_impairment`	$/share	4%	PRELIMINARY_A.adj_14b_goodwill_impairment · prefix	[preliminary release] Goodwill impairment/write-down per share
`prelim_adj_14b_goodwill_impairment_pseudo`	$/share	4%	PRELIMINARY_A.adj_14b_goodwill_impairment_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_14b_goodwill_impairment used in the pseudo non-GAAP
`prelim_adj_14c_indef_intangible`	$/share	4%	PRELIMINARY_A.adj_14c_indef_intangible · prefix	[preliminary release] Indefinite-lived intangible impairment per share
`prelim_adj_14c_indef_intangible_pseudo`	$/share	4%	PRELIMINARY_A.adj_14c_indef_intangible_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_14c_indef_intangible used in the pseudo non-GAAP
`prelim_adj_15_fx`	$/share	4%	PRELIMINARY_A.adj_15_fx · prefix	[preliminary release] Foreign currency gains/losses per share
`prelim_adj_15_fx_pseudo`	$/share	4%	PRELIMINARY_A.adj_15_fx_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_15_fx used in the pseudo non-GAAP
`prelim_adj_16_debt_extinguishment`	$/share	4%	PRELIMINARY_A.adj_16_debt_extinguishment · prefix	[preliminary release] Debt extinguishment/refinancing per share
`prelim_adj_16_debt_extinguishment_pseudo`	$/share	4%	PRELIMINARY_A.adj_16_debt_extinguishment_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_16_debt_extinguishment used in the pseudo non-GAAP
`prelim_adj_17_litigation`	$/share	4%	PRELIMINARY_A.adj_17_litigation · prefix	[preliminary release] Litigation/settlement costs per share
`prelim_adj_17_litigation_pseudo`	$/share	4%	PRELIMINARY_A.adj_17_litigation_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_17_litigation used in the pseudo non-GAAP
`prelim_adj_18_fair_value`	$/share	4%	PRELIMINARY_A.adj_18_fair_value · prefix	[preliminary release] Unrealized fair value adjustments per share
`prelim_adj_18_fair_value_pseudo`	$/share	4%	PRELIMINARY_A.adj_18_fair_value_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_18_fair_value used in the pseudo non-GAAP
`prelim_adj_19_acquisition`	$/share	4%	PRELIMINARY_A.adj_19_acquisition · prefix	[preliminary release] Merger/acquisition costs per share
`prelim_adj_19_acquisition_pseudo`	$/share	4%	PRELIMINARY_A.adj_19_acquisition_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_19_acquisition used in the pseudo non-GAAP
`prelim_adj_20_ppe_sale`	$/share	4%	PRELIMINARY_A.adj_20_ppe_sale · prefix	[preliminary release] Gains/losses on sale of PP&E per share
`prelim_adj_20_ppe_sale_pseudo`	$/share	4%	PRELIMINARY_A.adj_20_ppe_sale_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_20_ppe_sale used in the pseudo non-GAAP
`prelim_adj_21_tax_accounting`	$/share	4%	PRELIMINARY_A.adj_21_tax_accounting · prefix	[preliminary release] Tax/accounting rule changes per share
`prelim_adj_21_tax_accounting_pseudo`	$/share	4%	PRELIMINARY_A.adj_21_tax_accounting_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_21_tax_accounting used in the pseudo non-GAAP
`prelim_adj_22_restructuring`	$/share	4%	PRELIMINARY_A.adj_22_restructuring · prefix	[preliminary release] Restructuring charges per share
`prelim_adj_22_restructuring_pseudo`	$/share	4%	PRELIMINARY_A.adj_22_restructuring_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_22_restructuring used in the pseudo non-GAAP
`prelim_adj_23_discontinued`	$/share	4%	PRELIMINARY_A.adj_23_discontinued · prefix	[preliminary release] Discontinued operations per share
`prelim_adj_23_discontinued_pseudo`	$/share	4%	PRELIMINARY_A.adj_23_discontinued_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_23_discontinued used in the pseudo non-GAAP
`prelim_adj_24_integration`	$/share	4%	PRELIMINARY_A.adj_24_integration · prefix	[preliminary release] Post-acquisition integration costs per share
`prelim_adj_24_integration_pseudo`	$/share	4%	PRELIMINARY_A.adj_24_integration_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_24_integration used in the pseudo non-GAAP
`prelim_adj_25_covid`	$/share	4%	PRELIMINARY_A.adj_25_covid · prefix	[preliminary release] COVID-19/pandemic charges per share
`prelim_adj_25_covid_pseudo`	$/share	4%	PRELIMINARY_A.adj_25_covid_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_25_covid used in the pseudo non-GAAP
`prelim_adj_26_unrealized_invst`	$/share	4%	PRELIMINARY_A.adj_26_unrealized_invst · prefix	[preliminary release] Unrealized investment gains/losses per share
`prelim_adj_26_unrealized_invst_pseudo`	$/share	4%	PRELIMINARY_A.adj_26_unrealized_invst_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_26_unrealized_invst used in the pseudo non-GAAP
`prelim_adj_27_ipr_d`	$/share	4%	PRELIMINARY_A.adj_27_ipr_d · prefix	[preliminary release] Acquired in-process R&D write-off per share
`prelim_adj_27_ipr_d_pseudo`	$/share	4%	PRELIMINARY_A.adj_27_ipr_d_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_27_ipr_d used in the pseudo non-GAAP
`prelim_adj_28_natural_disaster`	$/share	4%	PRELIMINARY_A.adj_28_natural_disaster · prefix	[preliminary release] Natural disaster/catastrophe charges per share
`prelim_adj_28_natural_disaster_pseudo`	$/share	4%	PRELIMINARY_A.adj_28_natural_disaster_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_28_natural_disaster used in the pseudo non-GAAP
`prelim_adj_29_supply_chain`	$/share	4%	PRELIMINARY_A.adj_29_supply_chain · prefix	[preliminary release] Supply chain disruption costs per share
`prelim_adj_29_supply_chain_pseudo`	$/share	4%	PRELIMINARY_A.adj_29_supply_chain_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_29_supply_chain used in the pseudo non-GAAP
`prelim_adj_30_ai_transform`	$/share	4%	PRELIMINARY_A.adj_30_ai_transform · prefix	[preliminary release] AI/digital transformation costs per share
`prelim_adj_30_ai_transform_pseudo`	$/share	4%	PRELIMINARY_A.adj_30_ai_transform_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_30_ai_transform used in the pseudo non-GAAP
`prelim_adj_31_exec_transition`	$/share	4%	PRELIMINARY_A.adj_31_exec_transition · prefix	[preliminary release] Executive/C-suite transition costs per share
`prelim_adj_31_exec_transition_pseudo`	$/share	4%	PRELIMINARY_A.adj_31_exec_transition_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_31_exec_transition used in the pseudo non-GAAP
`prelim_adj_32_debt_issuance`	$/share	4%	PRELIMINARY_A.adj_32_debt_issuance · prefix	[preliminary release] Debt issuance/financing fees per share
`prelim_adj_32_debt_issuance_pseudo`	$/share	4%	PRELIMINARY_A.adj_32_debt_issuance_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_32_debt_issuance used in the pseudo non-GAAP
`prelim_adj_33_crypto`	$/share	4%	PRELIMINARY_A.adj_33_crypto · prefix	[preliminary release] Digital-asset impairment (pre-ASU 2023-08) / fair-value remeasurement (ASU 2023-08) per share
`prelim_adj_33_crypto_pseudo`	$/share	4%	PRELIMINARY_A.adj_33_crypto_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_33_crypto used in the pseudo non-GAAP
`prelim_adj_34_geopolitical`	$/share	4%	PRELIMINARY_A.adj_34_geopolitical · prefix	[preliminary release] Geopolitical/sanctions/war charges per share
`prelim_adj_34_geopolitical_pseudo`	$/share	4%	PRELIMINARY_A.adj_34_geopolitical_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_34_geopolitical used in the pseudo non-GAAP
`prelim_adj_35_fraud`	$/share	4%	PRELIMINARY_A.adj_35_fraud · prefix	[preliminary release] Fraud investigation/remediation costs per share
`prelim_adj_35_fraud_pseudo`	$/share	4%	PRELIMINARY_A.adj_35_fraud_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_35_fraud used in the pseudo non-GAAP
`prelim_adj_36_dei`	$/share	4%	PRELIMINARY_A.adj_36_dei · prefix	[preliminary release] DEI/diversity initiative costs per share
`prelim_adj_36_dei_pseudo`	$/share	4%	PRELIMINARY_A.adj_36_dei_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_36_dei used in the pseudo non-GAAP
`prelim_adj_37_climate_esg`	$/share	4%	PRELIMINARY_A.adj_37_climate_esg · prefix	[preliminary release] Climate transition/ESG (E+G pillar) compliance per share
`prelim_adj_37_climate_esg_pseudo`	$/share	4%	PRELIMINARY_A.adj_37_climate_esg_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_37_climate_esg used in the pseudo non-GAAP
`prelim_adj_38_ai_equity_gains`	$/share	4%	PRELIMINARY_A.adj_38_ai_equity_gains · prefix	[preliminary release] Gains/losses on AI-company equity stakes per share
`prelim_adj_38_ai_equity_gains_pseudo`	$/share	4%	PRELIMINARY_A.adj_38_ai_equity_gains_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_38_ai_equity_gains used in the pseudo non-GAAP
`prelim_adj_39_tariffs`	$/share	4%	PRELIMINARY_A.adj_39_tariffs · prefix	[preliminary release] Tariff/trade-policy/duty costs per share
`prelim_adj_39_tariffs_pseudo`	$/share	4%	PRELIMINARY_A.adj_39_tariffs_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_39_tariffs used in the pseudo non-GAAP
`prelim_adj_40_cyber`	$/share	4%	PRELIMINARY_A.adj_40_cyber · prefix	[preliminary release] Cybersecurity-incident/ransomware/breach costs per share
`prelim_adj_40_cyber_pseudo`	$/share	4%	PRELIMINARY_A.adj_40_cyber_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_40_cyber used in the pseudo non-GAAP
`prelim_adj_41_commodity`	$/share	4%	PRELIMINARY_A.adj_41_commodity · prefix	[preliminary release] Commodity/energy-price impacts per share
`prelim_adj_41_commodity_pseudo`	$/share	4%	PRELIMINARY_A.adj_41_commodity_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_41_commodity used in the pseudo non-GAAP
`prelim_adj_44_credit_loss`	$/share	4%	PRELIMINARY_A.adj_44_credit_loss · prefix	[preliminary release] Bad-debt/credit-loss provision (CECL) per share
`prelim_adj_44_credit_loss_pseudo`	$/share	4%	PRELIMINARY_A.adj_44_credit_loss_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_44_credit_loss used in the pseudo non-GAAP
`prelim_adj_45_charitable`	$/share	4%	PRELIMINARY_A.adj_45_charitable · prefix	[preliminary release] Charitable/philanthropic donations, foundation/relief giving per share
`prelim_adj_45_charitable_pseudo`	$/share	4%	PRELIMINARY_A.adj_45_charitable_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_45_charitable used in the pseudo non-GAAP
`prelim_adj_46_noncontrolling_interest`	$/share	4%	PRELIMINARY_A.adj_46_noncontrolling_interest · prefix	[preliminary release] Non-controlling/minority-interest adjustment per share
`prelim_adj_46_noncontrolling_interest_pseudo`	$/share	4%	PRELIMINARY_A.adj_46_noncontrolling_interest_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_46_noncontrolling_interest used in the pseudo non-GAAP
`prelim_adj_47_preferred_dividends`	$/share	4%	PRELIMINARY_A.adj_47_preferred_dividends · prefix	[preliminary release] Preferred/participating-security dividend adjustment (EPS-to-common bridge) per share
`prelim_adj_47_preferred_dividends_pseudo`	$/share	4%	PRELIMINARY_A.adj_47_preferred_dividends_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_47_preferred_dividends used in the pseudo non-GAAP
`prelim_adj_48_warrant_liability`	$/share	4%	PRELIMINARY_A.adj_48_warrant_liability · prefix	[preliminary release] Warrant-liability fair-value remeasurement (SPAC/de-SPAC; post-2018) per share
`prelim_adj_48_warrant_liability_pseudo`	$/share	4%	PRELIMINARY_A.adj_48_warrant_liability_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_48_warrant_liability used in the pseudo non-GAAP
`prelim_adj_49_re_depreciation`	$/share	4%	PRELIMINARY_A.adj_49_re_depreciation · prefix	[preliminary release] Real-estate depreciation & amortization add-back (REIT FFO/AFFO/FAD) per share
`prelim_adj_50_divestiture_gain`	$/share	4%	PRELIMINARY_A.adj_50_divestiture_gain · prefix	[preliminary release] Gain/loss on sale of business or divestiture per share
`prelim_adj_50_divestiture_gain_pseudo`	$/share	4%	PRELIMINARY_A.adj_50_divestiture_gain_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_50_divestiture_gain used in the pseudo non-GAAP
`prelim_adj_51_re_rent_adj`	$/share	4%	PRELIMINARY_A.adj_51_re_rent_adj · prefix	[preliminary release] REIT non-cash rent timing (straight-line/deferred rent) per share
`prelim_adj_51_re_rent_adj_pseudo`	$/share	4%	PRELIMINARY_A.adj_51_re_rent_adj_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_51_re_rent_adj used in the pseudo non-GAAP
`prelim_adj_52_maint_capex`	$/share	4%	PRELIMINARY_A.adj_52_maint_capex · prefix	[preliminary release] Recurring/maintenance capex (AFFO/FAD) per share
`prelim_adj_53_acquired_deferred_rev`	$/share	4%	PRELIMINARY_A.adj_53_acquired_deferred_rev · prefix	[preliminary release] Acquired deferred-revenue fair-value (purchase accounting) per share
`prelim_adj_53_acquired_deferred_rev_pseudo`	$/share	4%	PRELIMINARY_A.adj_53_acquired_deferred_rev_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_53_acquired_deferred_rev used in the pseudo non-GAAP
`prelim_adj_54_environmental`	$/share	4%	PRELIMINARY_A.adj_54_environmental · prefix	[preliminary release] Environmental remediation/cleanup per share
`prelim_adj_54_environmental_pseudo`	$/share	4%	PRELIMINARY_A.adj_54_environmental_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_54_environmental used in the pseudo non-GAAP
`prelim_adj_55_govt_grant`	$/share	4%	PRELIMINARY_A.adj_55_govt_grant · prefix	[preliminary release] Government grants/ERC/subsidies per share
`prelim_adj_55_govt_grant_pseudo`	$/share	4%	PRELIMINARY_A.adj_55_govt_grant_pseudo · prefix	[preliminary release] Standardized pretax per-share adjustment for adj_55_govt_grant used in the pseudo non-GAAP
`prelim_adjustments_gross_ps`	$/share	4%	PRELIMINARY_A.adjustments_gross_ps · prefix	[preliminary release] Total adjustments on a GROSS (pre-tax) basis, per share = sum of adj_*_gross (excludes the tax line)
`prelim_adjustments_net_ps`	$/share	4%	PRELIMINARY_A.adjustments_net_ps · prefix	[preliminary release] Total adjustments on a NET (after-tax) basis, per share = sum of adj_*_net
`prelim_consensus_mentioned`	flag	4%	PRELIMINARY_A.consensus_mentioned · prefix	[preliminary release] 1=press release explicitly compares EPS to an analyst consensus/estimate
`prelim_ebitda_label`	text	1%	PRELIMINARY_A.ebitda_label · prefix	[preliminary release] Exact label of EBITDA measure (e.g. Adjusted EBITDA, EBITDAX)
`prelim_ebitda_m`	$M	1%	PRELIMINARY_A.ebitda_m · prefix	[preliminary release] Primary EBITDA measure for most recent period ($M)
`prelim_fcf_m`	$M	0%	PRELIMINARY_A.fcf_m · prefix	[preliminary release] Free cash flow ($M; typically non-GAAP: operating CF minus capex)
`prelim_gaap_eps`	$/share	4%	PRELIMINARY_A.gaap_eps · prefix	[preliminary release] GAAP diluted EPS reported in the preliminary release; the actual quarter's value is NG.gaap_eps on the same cik+datadate, difference in prelim_gap_g
`prelim_gaap_eps_basic`	$/share	2%	PRELIMINARY_A.gaap_eps_basic · prefix	[preliminary release] GAAP basic EPS as reported
`prelim_gaap_net_income`	$M	4%	PRELIMINARY_A.gaap_net_income · prefix	[preliminary release] GAAP net income ($M)
`prelim_has_income_stmt`	flag	4%	PRELIMINARY_A.has_income_stmt · prefix	[preliminary release] 1=filing includes an income statement (statement of operations/income)
`prelim_header_describes_performance`	flag	4%	PRELIMINARY_A.header_describes_performance · prefix	[preliminary release] 1=headline characterizes performance (not just announces results)
`prelim_header_performance_type`	text	4%	PRELIMINARY_A.header_performance_type · prefix	[preliminary release] Primary performance type in headline: revenue/earnings/growth/record/margin/cash_flow/loss/guidance/operational/mixed/none
`prelim_header_text`	text	4%	PRELIMINARY_A.header_text · prefix	[preliminary release] Verbatim press release headline/title
`prelim_header_tone`	text	4%	PRELIMINARY_A.header_tone · prefix	[preliminary release] Headline tone: positive / negative / mixed / neutral
`prelim_nongaap_eps`	$/share	2%	PRELIMINARY_A.nongaap_eps · prefix	[preliminary release] Non-GAAP diluted EPS reported in the preliminary release; the actual is NG.nongaap_eps on the same cik+datadate, difference in prelim_gap_nongaap_ep
`prelim_nongaap_eps_label`	$/share	2%	PRELIMINARY_A.nongaap_eps_label · prefix	[preliminary release] Verbatim non-GAAP EPS row label from filing
`prelim_nongaap_eps_type`	$/share	2%	PRELIMINARY_A.nongaap_eps_type · prefix	[preliminary release] Type of the headline non-GAAP EPS, from its verbatim label (deterministic; classifies the value, never changes it): non_gaap (label says "non-GAAP")
`prelim_nongaap_net_income`	$M	1%	PRELIMINARY_A.nongaap_net_income · prefix	[preliminary release] Non-GAAP net income ($M) — always imputed (see nongaap_eps_source)
`prelim_operating_income_m`	$M	2%	PRELIMINARY_A.operating_income_m · prefix	[preliminary release] GAAP operating income / operating earnings for most recent period ($M; revenue minus operating expenses, before interest & taxes); read from the sam
`prelim_period_end`	date	4%	PRELIMINARY_A.period_end · prefix	[preliminary release] Fiscal period end date (YYYY-MM-DD), from the most-recent net-income column header
`prelim_period_type`	text	4%	PRELIMINARY_A.period_type · prefix	[preliminary release] Q=quarterly A=annual
`prelim_preliminary_estimate`	text	4%	PRELIMINARY_A.preliminary_estimate · prefix	[preliminary release] Flag indicating whether the non-GAAP figure is a preliminary estimate, with 1 for yes and 0 for no.
`prelim_preliminary_estimate_source`	text	4%	PRELIMINARY_A.preliminary_estimate_source · prefix	[preliminary release] Source of preliminary non-GAAP estimate, indicating rule or flag used to derive the value.
`prelim_recon_none`	flag	4%	PRELIMINARY_A.recon_none · prefix	[preliminary release] 1=no reconciliation table (no period extracted); see llm_status
`prelim_revenue_m`	$M	3%	PRELIMINARY_A.revenue_m · prefix	[preliminary release] Total revenue/net sales for most recent period ($M)
`prelim_gap_gaap_eps`	$/share	4%	PRELIMINARY_Q · prelim_gap	Actual GAAP EPS minus preliminary GAAP EPS
`prelim_gap_nongaap_eps`	$/share	2%	PRELIMINARY_Q · prelim_gap	Actual non-GAAP EPS minus preliminary non-GAAP EPS
`prelim_days_before_actual`	days	3%	PRELIMINARY_Q · prelim_gap	Actual release date minus preliminary release date

MODA_21_KPI

Operational KPIs, count + 10 slots

232 columns

What it is about. Key performance indicators: the names management flags as key metrics, and the reported operational KPI values from Pass 3 (subscribers, store counts, backlog, occupancy, volumes, headcount, airline unit metrics, bank and insurance ratios, and more: 135 standardized codes in 26 families, the frequent ones as their own columns) with units and verbatim labels.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Do operational KPIs explain the non-GAAP premium beyond financial measures?
provided opkpi_n, opkpi_subscribers, opkpi_backlog, opkpi_store_count, GAAP_TO_NG.total_exclusions
needs market data daily returns (CAR around the release date); analyst-forecast data analyst consensus and actuals (from IDENTIFIERS.ticker)
Which industries disclose the most operational metrics, and does disclosure change after bad quarters?
provided opkpi_n, opkpi_codes, kpi_n, kpi_managers_disclosed, GAAP.gaap_eps
needs industry codes from external fundamentals (size, book-to-market, leverage, industry)
Do firms drop a KPI from the release when it deteriorates?
provided opkpi_codes, opkpi_comparable_sales, opkpi_occupancy, opkpi_net_retention
needs nothing external; needs the firm's own prior quarters in this database

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_KPI, SAT_OPERATIONAL_KPIS, SAT_RECOVERED_FILING

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`kpi_managers_disclosed`	flag	89%	SAT_RECOVERED_FILING.kpi_managers_disclosed · copy	1 = management flags at least one metric as a key performance indicator in the release (frozen prompt); names in kpi_01..kpi_10
`kpi_n`	count	29%	SAT_KPI · kpi_slots	Number of KPI NAMES management flagged as key metrics (frozen prompt; names only, values in opkpi_* / measures)
`kpi_01`	text	29%	SAT_KPI · kpi_slots	Flagged KPI name #1 (in disclosure order)
`kpi_02`	text	17%	SAT_KPI · kpi_slots	Flagged KPI name #2 (in disclosure order)
`kpi_03`	text	10%	SAT_KPI · kpi_slots	Flagged KPI name #3 (in disclosure order)
`kpi_04`	text	6%	SAT_KPI · kpi_slots	Flagged KPI name #4 (in disclosure order)
`kpi_05`	text	3%	SAT_KPI · kpi_slots	Flagged KPI name #5 (in disclosure order)
`kpi_06`	text	2%	SAT_KPI · kpi_slots	Flagged KPI name #6 (in disclosure order)
`kpi_07`	text	1%	SAT_KPI · kpi_slots	Flagged KPI name #7 (in disclosure order)
`kpi_08`	text	1%	SAT_KPI · kpi_slots	Flagged KPI name #8 (in disclosure order)
`kpi_09`	text	0%	SAT_KPI · kpi_slots	Flagged KPI name #9 (in disclosure order)
`kpi_10`	text	0%	SAT_KPI · kpi_slots	Flagged KPI name #10 (in disclosure order)
`opkpi_n`	count	59%	SAT_OPERATIONAL_KPIS · opkpi_slots	Number of REPORTED operational KPIs with a numeric value in the release (Pass 3 Task G)
`opkpi_n_employees`	count	11%	SAT_OPERATIONAL_KPIS · opkpi_slots	Total employee / headcount figure stated in the release (Pass 3)
`opkpi_codes`	text	59%	SAT_OPERATIONAL_KPIS · opkpi_slots	Distinct standardized KPI codes reported, in release order (kpi_std: deterministic label rules over the Pass 3 taxonomy; 'other' = firm-specific)
`opkpi_families`	text	59%	SAT_OPERATIONAL_KPIS · opkpi_slots	Distinct KPI families reported (airline, lodging, retail, bank, insurance, asset_mgmt, energy, subscription, industrial, transport, healthcare, general)
`opkpi_labels`	text	59%	SAT_OPERATIONAL_KPIS · opkpi_slots	Verbatim KPI labels of the release, '; '-joined in the order of opkpi_codes (per-code label columns were dropped as redundant, 96% contained here)
`opkpi_units_volume`	numeric	12%	SAT_OPERATIONAL_KPIS · opkpi_slots	Units / volume sold, shipped or produced: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family industrial, 124,394 recor
`opkpi_units_volume_unit`	text	12%	SAT_OPERATIONAL_KPIS · opkpi_slots	Units / volume sold, shipped or produced: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_store_count`	numeric	11%	SAT_OPERATIONAL_KPIS · opkpi_slots	Store / restaurant / location count: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family retail, 65,954 records) — valu
`opkpi_comparable_sales`	numeric	6%	SAT_OPERATIONAL_KPIS · opkpi_slots	Comparable / same-store sales (growth): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family retail, 60,585 records) — v
`opkpi_comparable_sales_unit`	text	6%	SAT_OPERATIONAL_KPIS · opkpi_slots	Comparable / same-store sales (growth): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_production_volume`	numeric	4%	SAT_OPERATIONAL_KPIS · opkpi_slots	Production volume (boe, mcf, barrels, ounces, tons): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family energy, 57,328
`opkpi_production_volume_unit`	text	4%	SAT_OPERATIONAL_KPIS · opkpi_slots	Production volume (boe, mcf, barrels, ounces, tons): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_customers`	numeric	9%	SAT_OPERATIONAL_KPIS · opkpi_slots	Customer / client / account count: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family subscription, 56,778 records) —
`opkpi_customers_unit`	text	9%	SAT_OPERATIONAL_KPIS · opkpi_slots	Customer / client / account count: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_headcount`	numeric	11%	SAT_OPERATIONAL_KPIS · opkpi_slots	Employee headcount: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family general, 53,583 records) — value as printed in
`opkpi_backlog`	numeric	7%	SAT_OPERATIONAL_KPIS · opkpi_slots	Backlog / remaining performance obligation: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family industrial, 41,017 reco
`opkpi_backlog_unit`	text	7%	SAT_OPERATIONAL_KPIS · opkpi_slots	Backlog / remaining performance obligation: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_orders`	numeric	6%	SAT_OPERATIONAL_KPIS · opkpi_slots	Orders / bookings: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family industrial, 39,808 records) — value AS PRINTED,
`opkpi_orders_unit`	text	6%	SAT_OPERATIONAL_KPIS · opkpi_slots	Orders / bookings: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_subscribers`	numeric	3%	SAT_OPERATIONAL_KPIS · opkpi_slots	Subscribers / paid members: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family subscription, 34,136 records) — value A
`opkpi_subscribers_unit`	text	3%	SAT_OPERATIONAL_KPIS · opkpi_slots	Subscribers / paid members: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_occupancy`	numeric	3%	SAT_OPERATIONAL_KPIS · opkpi_slots	Occupancy rate: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family lodging, 28,934 records) — value AS PRINTED, units
`opkpi_occupancy_unit`	text	3%	SAT_OPERATIONAL_KPIS · opkpi_slots	Occupancy rate: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_square_feet`	numeric	2%	SAT_OPERATIONAL_KPIS · opkpi_slots	Square feet / footage: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family real_estate, 17,929 records) — value AS PRIN
`opkpi_square_feet_unit`	text	2%	SAT_OPERATIONAL_KPIS · opkpi_slots	Square feet / footage: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_aum`	numeric	2%	SAT_OPERATIONAL_KPIS · opkpi_slots	Assets under management / administration: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family asset_mgmt, 16,419 record
`opkpi_aum_unit`	text	2%	SAT_OPERATIONAL_KPIS · opkpi_slots	Assets under management / administration: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_atms`	numeric	3%	SAT_OPERATIONAL_KPIS · opkpi_slots	Atms (bank): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family bank, 15,283 records) — value as printed in the releas
`opkpi_properties`	numeric	2%	SAT_OPERATIONAL_KPIS · opkpi_slots	Properties (real_estate): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family real_estate, 12,523 records) — value AS P
`opkpi_properties_unit`	text	2%	SAT_OPERATIONAL_KPIS · opkpi_slots	Properties (real_estate): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_utilization`	numeric	2%	SAT_OPERATIONAL_KPIS · opkpi_slots	Utilization rate: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family industrial, 12,270 records) — value AS PRINTED, u
`opkpi_utilization_unit`	text	2%	SAT_OPERATIONAL_KPIS · opkpi_slots	Utilization rate: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_market_share`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Market share: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family general, 9,182 records) — value as printed in the rel
`opkpi_npa_ratio`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Non-performing assets or loans ratio: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family bank, 8,396 records) — value
`opkpi_npa_ratio_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Non-performing assets or loans ratio: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_megawatts`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Megawatts or mwh (capacity / generation): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family utility, 7,985 records) —
`opkpi_megawatts_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Megawatts or mwh (capacity / generation): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_combined_ratio`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Combined ratio: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family insurance, 7,519 records) — value as printed in the
`opkpi_wells`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Wells (energy): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family energy, 7,241 records) — value AS PRINTED, units mi
`opkpi_wells_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Wells (energy): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_revpar`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Revenue per available room (revpar): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family lodging, 6,975 records) — valu
`opkpi_revpar_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Revenue per available room (revpar): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_arr`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Annual recurring revenue / acv: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family subscription, 5,964 records) — valu
`opkpi_arr_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Annual recurring revenue / acv: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_churn`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Churn / attrition rate: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family subscription, 5,888 records) — value as pri
`opkpi_loans`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Total loans / originations: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family bank, 5,808 records) — value AS PRINTED
`opkpi_loans_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Total loans / originations: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_net_interest_margin`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Net interest margin: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family bank, 5,805 records) — value as printed in the
`opkpi_dso`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Days sales outstanding: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family industrial, 5,588 records) — value as print
`opkpi_tractors`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Tractors (transport): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family transport, 5,476 records) — value AS PRINTED,
`opkpi_tractors_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Tractors (transport): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_access_lines`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Access lines (subscription): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family subscription, 5,259 records) — value A
`opkpi_access_lines_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Access lines (subscription): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_arpu`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Average revenue per user / unit / subscriber: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family subscription, 5,167 r
`opkpi_arpu_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Average revenue per user / unit / subscriber: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_franchised_units`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Franchised units (retail): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family retail, 5,147 records) — value AS PRINTE
`opkpi_franchised_units_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Franchised units (retail): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_enrollment`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Enrollment (education): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family education, 5,040 records) — value AS PRINTE
`opkpi_enrollment_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Enrollment (education): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_adr`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Average daily rate: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family lodging, 4,989 records) — value AS PRINTED, uni
`opkpi_adr_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Average daily rate: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_active_users`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Active users (mau/dau/active accounts): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family subscription, 4,987 records
`opkpi_active_users_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Active users (mau/dau/active accounts): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_capital_ratio`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Regulatory capital ratio (tier 1, cet1, leverage, risk-based): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family bank
`opkpi_capital_ratio_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Regulatory capital ratio (tier 1, cet1, leverage, risk-based): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_book_to_bill`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Book-to-bill ratio: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family industrial, 4,717 records) — value AS PRINTED,
`opkpi_book_to_bill_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Book-to-bill ratio: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_roe`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Return on (average / tangible common) equity: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family bank, 4,631 records)
`opkpi_net_adds`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Net (or gross) subscriber / customer additions: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family subscription, 4,537
`opkpi_net_adds_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Net (or gross) subscriber / customer additions: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_patient_days`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Patient days / length of stay / census: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family healthcare, 4,461 records)
`opkpi_patient_days_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Patient days / length of stay / census: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_geographies`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Geographies (footprint): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family footprint, 4,036 records) — value AS PRINT
`opkpi_geographies_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Geographies (footprint): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_operating_margin`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Operating margin (general): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family general, 3,967 records) — value AS PRIN
`opkpi_operating_margin_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Operating margin (general): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_loss_ratio`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Loss ratio: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family insurance, 3,923 records) — value as printed in the rel
`opkpi_rooms`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Rooms (footprint): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family footprint, 3,796 records) — value AS PRINTED, un
`opkpi_rooms_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Rooms (footprint): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_efficiency_ratio`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Efficiency ratio: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family bank, 3,731 records) — value as printed in the re
`opkpi_procedures`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Procedures (healthcare): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family healthcare, 3,669 records) — value AS PRIN
`opkpi_procedures_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Procedures (healthcare): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_acres`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Acres (agriculture): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family agriculture, 3,634 records) — value AS PRINTED
`opkpi_acres_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Acres (agriculture): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_admissions`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Admissions: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family healthcare, 3,495 records) — value AS PRINTED, units mi
`opkpi_admissions_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Admissions: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_expense_ratio`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Expense ratio: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family insurance, 3,436 records) — value as printed in the
`opkpi_audience`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Audience (media): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family media, 3,429 records) — value AS PRINTED, units m
`opkpi_audience_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Audience (media): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_rent_per_sqft`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Rent per sqft (real_estate): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family real_estate, 3,367 records) — value AS
`opkpi_rent_per_sqft_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Rent per sqft (real_estate): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_book_value_ps`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	(tangible) book value per share: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family bank, 3,357 records) — value AS PR
`opkpi_book_value_ps_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	(tangible) book value per share: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_net_retention`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Net revenue / dollar retention: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family subscription, 3,355 records) — valu
`opkpi_roa`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Return on (average) assets: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family bank, 3,338 records) — value as printed
`opkpi_nco_ratio`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Net charge-off ratio: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family bank, 3,330 records) — value AS PRINTED, unit
`opkpi_nco_ratio_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Net charge-off ratio: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_delinquency`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Delinquency (specialty_finance): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family specialty_finance, 3,287 records)
`opkpi_delinquency_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Delinquency (specialty_finance): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_prescriptions`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Prescriptions (healthcare): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family healthcare, 3,159 records) — value AS P
`opkpi_prescriptions_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Prescriptions (healthcare): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_vehicles`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Vehicles (autos): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family autos, 3,143 records) — value AS PRINTED, units m
`opkpi_vehicles_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Vehicles (autos): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_premiums_written`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Premiums written: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family insurance, 3,102 records) — value AS PRINTED, uni
`opkpi_premiums_written_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Premiums written: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_average_ticket`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Average ticket / order value / check: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family retail, 3,100 records) — valu
`opkpi_average_ticket_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Average ticket / order value / check: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_allowance_ratio`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Allowance ratio (bank): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family bank, 3,027 records) — value AS PRINTED, un
`opkpi_allowance_ratio_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Allowance ratio (bank): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_net_flows`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Net client flows: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family asset_mgmt, 2,977 records) — value AS PRINTED, un
`opkpi_net_flows_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Net client flows: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_attendance`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Attendance (leisure): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family leisure, 2,913 records) — value AS PRINTED, u
`opkpi_attendance_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Attendance (leisure): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_average_selling_price`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Average selling price (retail): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family retail, 2,879 records) — value AS P
`opkpi_average_selling_price_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Average selling price (retail): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_penetration`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Penetration (subscription): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family subscription, 2,875 records) — value as
`opkpi_servicing_portfolio`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Servicing portfolio (specialty_finance): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family specialty_finance, 2,847 r
`opkpi_servicing_portfolio_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Servicing portfolio (specialty_finance): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_policies_in_force`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Policies in force (insurance): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family insurance, 2,610 records) — value AS
`opkpi_policies_in_force_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Policies in force (insurance): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_asm`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Available seat miles (or kilometres): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family airline, 2,544 records) — val
`opkpi_asm_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Available seat miles (or kilometres): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_percent_leased`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Percent leased (real_estate): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family real_estate, 2,516 records) — value a
`opkpi_loads`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Loads (transport): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family transport, 2,515 records) — value AS PRINTED, un
`opkpi_loads_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Loads (transport): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_inventory_turns`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Inventory turns / days of inventory: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family industrial, 2,383 records) — v
`opkpi_inventory_turns_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Inventory turns / days of inventory: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_homes_closed`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Homes closed (homebuilding): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family homebuilding, 2,381 records) — value A
`opkpi_homes_closed_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Homes closed (homebuilding): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_installed_base`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Installed base (footprint): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family footprint, 2,342 records) — value AS PR
`opkpi_installed_base_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Installed base (footprint): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_load_factor`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Passenger load factor: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family airline, 2,327 records) — value as printed i
`opkpi_licensed_beds`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Licensed beds (healthcare): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family healthcare, 2,250 records) — value as p
`opkpi_vessels`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Vessels (transport): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family transport, 2,243 records) — value AS PRINTED,
`opkpi_vessels_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Vessels (transport): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_proved_reserves`	numeric	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Proved reserves: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family energy, 2,173 records) — value AS PRINTED, units m
`opkpi_proved_reserves_unit`	text	1%	SAT_OPERATIONAL_KPIS · opkpi_slots	Proved reserves: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_facilities`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Facilities (footprint): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family footprint, 2,122 records) — value AS PRINTE
`opkpi_facilities_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Facilities (footprint): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_passengers`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Passengers carried: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family airline, 1,993 records) — value AS PRINTED, uni
`opkpi_passengers_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Passengers carried: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_yield_on_assets`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Yield on assets (bank): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family bank, 1,960 records) — value as printed in
`opkpi_patients`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Patients (healthcare): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family healthcare, 1,931 records) — value AS PRINTE
`opkpi_patients_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Patients (healthcare): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_gaming_win`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Gaming win (leisure): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family leisure, 1,920 records) — value AS PRINTED, u
`opkpi_gaming_win_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Gaming win (leisure): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_originations`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Originations (specialty_finance): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family specialty_finance, 1,886 records)
`opkpi_originations_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Originations (specialty_finance): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_deposits`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Total deposits: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family bank, 1,876 records) — value AS PRINTED, units mixe
`opkpi_deposits_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Total deposits: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_rpm`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Revenue passenger miles (or kilometres): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family airline, 1,841 records) —
`opkpi_rpm_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Revenue passenger miles (or kilometres): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_lease_term`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Lease term (real_estate): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family real_estate, 1,784 records) — value as pr
`opkpi_placements`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Placements (services): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family services, 1,721 records) — value AS PRINTED,
`opkpi_placements_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Placements (services): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_operating_days`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Operating days (footprint): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family footprint, 1,716 records) — value AS PR
`opkpi_operating_days_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Operating days (footprint): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_prepayment_rate`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Prepayment rate (specialty_finance): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family specialty_finance, 1,686 recor
`opkpi_same_property_noi`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Same property noi (real_estate): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family real_estate, 1,667 records) — valu
`opkpi_leasing_spread`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Leasing spread (real_estate): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family real_estate, 1,596 records) — value a
`opkpi_tenant_retention`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Tenant retention (real_estate): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family real_estate, 1,570 records) — value
`opkpi_stage_length`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Average stage length / length of haul: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family airline, 1,557 records) — va
`opkpi_stage_length_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Average stage length / length of haul: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_carloads`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Carloads (transport): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family transport, 1,531 records) — value AS PRINTED,
`opkpi_carloads_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Carloads (transport): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_fuel_gallons`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Fuel gallons consumed: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family airline, 1,526 records) — value AS PRINTED,
`opkpi_fuel_gallons_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Fuel gallons consumed: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_operating_ratio`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Operating ratio (rail / trucking): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family transport, 1,517 records) — valu
`opkpi_system_wide_sales`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	System wide sales (retail): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family retail, 1,428 records) — value AS PRINT
`opkpi_system_wide_sales_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	System wide sales (retail): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_aircraft_fleet`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Aircraft fleet (airline): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family airline, 1,408 records) — value as printe
`opkpi_screens`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Screens (leisure): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family leisure, 1,250 records) — value AS PRINTED, unit
`opkpi_screens_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Screens (leisure): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_tce_ratio`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Tce ratio (bank): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family bank, 1,232 records) — value AS PRINTED, units mi
`opkpi_tce_ratio_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Tce ratio (bank): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_fuel_price`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Average fuel price per gallon: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family airline, 1,147 records) — value AS P
`opkpi_fuel_price_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Average fuel price per gallon: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_miles`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Miles (transport): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family transport, 1,135 records) — value AS PRINTED, un
`opkpi_miles_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Miles (transport): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_realized_price`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Realized price per unit: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family energy, 1,114 records) — value AS PRINTED,
`opkpi_realized_price_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Realized price per unit: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_homes_passed`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Homes passed (subscription): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family subscription, 1,089 records) — value A
`opkpi_homes_passed_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Homes passed (subscription): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_gaming_units`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Gaming units (leisure): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family leisure, 1,051 records) — value AS PRINTED,
`opkpi_gaming_units_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Gaming units (leisure): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_cancellation_rate`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Cancellation rate (homebuilding): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family homebuilding, 1,040 records) — va
`opkpi_lots`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Lots (homebuilding): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family homebuilding, 1,022 records) — value as printe
`opkpi_casm`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Cost per available seat mile (casm): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family airline, 963 records) — value
`opkpi_casm_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Cost per available seat mile (casm): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_frac_stages`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Frac stages (energy): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family energy, 962 records) — value AS PRINTED, unit
`opkpi_frac_stages_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Frac stages (energy): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_gla`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Gla (real_estate): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family real_estate, 960 records) — value AS PRINTED, un
`opkpi_gla_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Gla (real_estate): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_block_hours`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Block hours: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family airline, 960 records) — value AS PRINTED, units mixed
`opkpi_block_hours_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Block hours: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_departures`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Departures / trips flown: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family airline, 905 records) — value AS PRINTED,
`opkpi_departures_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Departures / trips flown: unit as printed (millions / thousands / % / count / days / ...)
`opkpi_cost_of_funds`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Cost of funds (bank): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family bank, 761 records) — value as printed in the
`opkpi_sales_per_sqft`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Sales per sqft (retail): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family retail, 757 records) — value AS PRINTED, u
`opkpi_sales_per_sqft_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Sales per sqft (retail): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_inventory_days`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Inventory days (autos): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family autos, 746 records) — value as printed in t
`opkpi_billable_hours`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Billable hours (services): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family services, 705 records) — value AS PRINTE
`opkpi_billable_hours_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Billable hours (services): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_passenger_yield`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Passenger yield (revenue per rpm): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family airline, 682 records) — value AS
`opkpi_passenger_yield_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Passenger yield (revenue per rpm): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_gmv`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Gmv (ecommerce): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family ecommerce, 657 records) — value AS PRINTED, units
`opkpi_gmv_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Gmv (ecommerce): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_payment_volume`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Payment volume (payments): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family payments, 632 records) — value AS PRINTE
`opkpi_payment_volume_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Payment volume (payments): unit as printed (millions / thousands / % / count / days / ...)
`opkpi_prasm`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Passenger revenue per available seat mile: reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family airline, 572 records) —
`opkpi_casm_ex`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Casm excluding fuel and special items (casm-ex): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family airline, 555 recor
`opkpi_crop_volume`	numeric	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Crop volume (agriculture): reported value AS PRINTED (scale in the _unit column; first record of this code in the release; family agriculture, 547 records) — value AS PRI
`opkpi_crop_volume_unit`	text	0%	SAT_OPERATIONAL_KPIS · opkpi_slots	Crop volume (agriculture): unit as printed (millions / thousands / % / count / days / ...)

MODA_22_TOPICS

31 canonical topic flags + raw mentions

82 columns

What it is about. Mention flags for hundreds of topics (AI, layoffs, buybacks, tariffs, cyber, litigation and more) with evidence text, plus the Pass 3 governance events: restatements, auditor changes, SEC investigations, enforcement and misconduct with verbatim sentences.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Which macro topics (tariffs, energy costs, AI) enter earnings releases first, and in which industries?
provided topic_tariffs, m_energy_cost, topic_ai, topic_war_geo, topic_ai
needs industry codes from external fundamentals (size, book-to-market, leverage, industry)
Do restatement announcements coincide with changes in non-GAAP presentation?
provided p3_restating_now, p3_restating_now_text, p3_any_restatement_flag, NG_PROMINENCE.undue_prominence_score, GAAP_TO_NG.total_exclusions
needs Audit Analytics restatements / auditor changes to validate the flag
Is layoff language associated with restructuring exclusions in the same quarter?
provided topic_layoffs, NG_ADJUSTMENTS.adj_22_restructuring_m, NG_ADJUSTMENTS.adj_08_severance_m
needs WARN notices for validation (optional)

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_PASS3_EVENTS, SAT_TOPICS

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`m_auditor`	flag	3%	SAT_TOPICS.m_auditor · copy	1=release mentions the external auditor / audit firm
`m_ceo`	flag	8%	SAT_TOPICS.m_ceo · copy	1=release mentions the CEO / chief executive (by title or name)
`m_cfo`	flag	6%	SAT_TOPICS.m_cfo · copy	1=release mentions the CFO / chief financial officer (by title or name)
`m_csuite_change`	flag	3%	SAT_TOPICS.m_csuite_change · copy	1=release mentions a future or planned C-suite / executive leadership change
`m_dei`	flag	3%	SAT_TOPICS.m_dei · copy	Sub-topic of topic_dei: 1 if the release mentions dei.
`m_election_risk`	flag	3%	SAT_TOPICS.m_election_risk · copy	1=release mentions an election (e.g. presidential) framed as uncertainty/risk
`m_energy_cost`	flag	3%	SAT_TOPICS.m_energy_cost · copy	1=release mentions energy / fuel / utility cost levels or pressures
`m_esg`	flag	4%	SAT_TOPICS.m_esg · copy	Sub-topic of topic_esg: 1 if the release mentions esg.
`m_fraud`	flag	3%	SAT_TOPICS.m_fraud · copy	Sub-topic of topic_fraud: 1=release mentions fraud (alleged, investigated, or found)
`m_green_product`	flag	3%	SAT_TOPICS.m_green_product · copy	Sub-topic of topic_esg: 1 if the release mentions green product.
`m_immigration_policy`	flag	3%	SAT_TOPICS.m_immigration_policy · copy	Sub-topic of topic_immigration: 1 if the release mentions immigration policy.
`m_internal_controls`	flag	3%	SAT_TOPICS.m_internal_controls · copy	1 if the release mentions internal controls.
`m_investor`	flag	7%	SAT_TOPICS.m_investor · copy	1=release mentions investors generally
`m_labor_shortage`	flag	3%	SAT_TOPICS.m_labor_shortage · copy	Sub-topic of topic_labor: 1=release mentions labor / talent shortage
`m_labor_union`	flag	3%	SAT_TOPICS.m_labor_union · copy	Sub-topic of topic_labor: 1=release mentions labor unions / collective bargaining
`m_liquidity_concern`	flag	3%	SAT_TOPICS.m_liquidity_concern · copy	1=release mentions liquidity concerns / going-concern doubt / cash-runway pressure
`m_min_wage`	flag	3%	SAT_TOPICS.m_min_wage · copy	Sub-topic of topic_labor: 1=release mentions minimum wage
`m_misreport`	flag	3%	SAT_TOPICS.m_misreport · copy	Sub-topic of topic_fraud: 1=release mentions unintentional misreporting / accounting error / restatement that is NOT fraud
`m_name_drop`	flag	5%	SAT_TOPICS.m_name_drop · copy	1=release mentions notable named people or organizations dropped (officials, celebrities, marquee partners/customers) beyond the company's own routine executives
`m_new_ip`	flag	3%	SAT_TOPICS.m_new_ip · copy	1=release mentions new patents or trademarks (IP grants/filings/awards)
`m_new_product`	flag	5%	SAT_TOPICS.m_new_product · copy	1 if the release mentions new product.
`m_political_party`	flag	15%	SAT_TOPICS.m_political_party · copy	Sub-topic of topic_political_mention: 1=release mentions Democrats, Republicans, or a named political party
`m_political_view`	flag	15%	SAT_TOPICS.m_political_view · copy	Sub-topic of topic_political_mention: 1=release mentions an expressed political opinion/stance by the company
`m_retail_investor`	flag	3%	SAT_TOPICS.m_retail_investor · copy	1=release mentions retail / individual investors
`m_sponsor`	flag	3%	SAT_TOPICS.m_sponsor · copy	1=release mentions sponsorships / sponsoring of events, teams, causes
`m_tech_fraud_prevention`	flag	3%	SAT_TOPICS.m_tech_fraud_prevention · copy	Sub-topic of topic_fraud: 1 if the release mentions tech fraud prevention.
`m_wage_increase`	flag	3%	SAT_TOPICS.m_wage_increase · copy	Sub-topic of topic_labor: 1=release mentions employee wage / salary increases
`topic_acquisition`	text	91%	SAT_TOPICS.topic_acquisition · copy	1 if the release discusses acquisition (canonical topic indicator consolidated from the raw m_* mentions)
`topic_ai`	text	91%	SAT_TOPICS.topic_ai · copy	1 if the release discusses ai (canonical topic indicator consolidated from the raw m_* mentions)
`topic_animal_testing`	text	91%	SAT_TOPICS.topic_animal_testing · copy	1 if the release discusses animal testing (canonical topic indicator consolidated from the raw m_* mentions)
`topic_buyback_future`	text	91%	SAT_TOPICS.topic_buyback_future · copy	1 if the release discusses buyback future (canonical topic indicator consolidated from the raw m_* mentions)
`topic_buyback_past`	text	91%	SAT_TOPICS.topic_buyback_past · copy	1 if the release discusses buyback past (canonical topic indicator consolidated from the raw m_* mentions)
`topic_capex`	text	91%	SAT_TOPICS.topic_capex · copy	1 if the release discusses capex (canonical topic indicator consolidated from the raw m_* mentions)
`topic_charitable`	text	91%	SAT_TOPICS.topic_charitable · copy	1 if the release discusses charitable (canonical topic indicator consolidated from the raw m_* mentions)
`topic_covid`	text	91%	SAT_TOPICS.topic_covid · copy	1 if the release discusses covid (canonical topic indicator consolidated from the raw m_* mentions)
`topic_crypto`	text	91%	SAT_TOPICS.topic_crypto · copy	1 if the release discusses crypto (canonical topic indicator consolidated from the raw m_* mentions)
`topic_customer_satisfaction`	text	91%	SAT_TOPICS.topic_customer_satisfaction · copy	1 if the release discusses customer satisfaction (canonical topic indicator consolidated from the raw m_* mentions)
`topic_cyber`	text	91%	SAT_TOPICS.topic_cyber · copy	1 if the release discusses cyber (canonical topic indicator consolidated from the raw m_* mentions)
`topic_dei`	text	91%	SAT_TOPICS.topic_dei · copy	1 if the release discusses dei (canonical topic indicator consolidated from the raw m_* mentions)
`topic_discontinued`	text	91%	SAT_TOPICS.topic_discontinued · copy	1 if the release discusses discontinued (canonical topic indicator consolidated from the raw m_* mentions)
`topic_esg`	text	91%	SAT_TOPICS.topic_esg · copy	1 if the release discusses esg (canonical topic indicator consolidated from the raw m_* mentions)
`topic_fraud`	text	91%	SAT_TOPICS.topic_fraud · copy	1 if the release discusses fraud (canonical topic indicator consolidated from the raw m_* mentions)
`topic_govt_contract`	text	91%	SAT_TOPICS.topic_govt_contract · copy	1 if the release discusses govt contract (canonical topic indicator consolidated from the raw m_* mentions)
`topic_govt_funding`	text	91%	SAT_TOPICS.topic_govt_funding · copy	1 if the release discusses govt funding (canonical topic indicator consolidated from the raw m_* mentions)
`topic_immigration`	ratio	91%	SAT_TOPICS.topic_immigration · copy	1 if the release discusses immigration (canonical topic indicator consolidated from the raw m_* mentions)
`topic_instit_investor`	text	91%	SAT_TOPICS.topic_instit_investor · copy	1 if the release discusses instit investor (canonical topic indicator consolidated from the raw m_* mentions)
`topic_labor`	text	91%	SAT_TOPICS.topic_labor · copy	1 if the release discusses labor (canonical topic indicator consolidated from the raw m_* mentions)
`topic_layoffs`	text	91%	SAT_TOPICS.topic_layoffs · copy	1 if the release discusses layoffs (canonical topic indicator consolidated from the raw m_* mentions)
`topic_nonus_employees`	text	91%	SAT_TOPICS.topic_nonus_employees · copy	1 if the release discusses nonus employees (canonical topic indicator consolidated from the raw m_* mentions)
`topic_political_donation`	text	91%	SAT_TOPICS.topic_political_donation · copy	1 if the release discusses political donation (canonical topic indicator consolidated from the raw m_* mentions)
`topic_political_mention`	text	91%	SAT_TOPICS.topic_political_mention · copy	1 if the release discusses political mention (canonical topic indicator consolidated from the raw m_* mentions)
`topic_religion`	text	91%	SAT_TOPICS.topic_religion · copy	1 if the release discusses religion (canonical topic indicator consolidated from the raw m_* mentions)
`topic_sec_scrutiny`	text	91%	SAT_TOPICS.topic_sec_scrutiny · copy	1 if the release discusses sec scrutiny (canonical topic indicator consolidated from the raw m_* mentions)
`topic_supply_chain`	text	91%	SAT_TOPICS.topic_supply_chain · copy	1 if the release discusses supply chain (canonical topic indicator consolidated from the raw m_* mentions)
`topic_tariffs`	text	91%	SAT_TOPICS.topic_tariffs · copy	1 if the release discusses tariffs (canonical topic indicator consolidated from the raw m_* mentions)
`topic_war_geo`	text	91%	SAT_TOPICS.topic_war_geo · copy	1 if the release discusses war geo (canonical topic indicator consolidated from the raw m_* mentions)
`topic_warrant`	text	91%	SAT_TOPICS.topic_warrant · copy	1 if the release discusses warrant (canonical topic indicator consolidated from the raw m_* mentions)
`topic_weather_disaster`	text	91%	SAT_TOPICS.topic_weather_disaster · copy	1 if the release discusses weather disaster (canonical topic indicator consolidated from the raw m_* mentions)
`p3_restated_past`	flag	88%	SAT_PASS3_EVENTS.p3_restated_past · copy	1 = the release says results were restated in the past [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_restated_past_text`	text	4%	SAT_PASS3_EVENTS.p3_restated_past_text · copy	Verbatim text supporting restated_past (Pass 3 Task I) [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_restating_now`	flag	88%	SAT_PASS3_EVENTS.p3_restating_now · copy	1 = the release announces a restatement of prior results [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_restating_now_text`	text	2%	SAT_PASS3_EVENTS.p3_restating_now_text · copy	Verbatim text supporting restating_now (Pass 3 Task I) [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_may_restate`	flag	88%	SAT_PASS3_EVENTS.p3_may_restate · copy	1 = the release says results may be restated [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_may_restate_text`	text	1%	SAT_PASS3_EVENTS.p3_may_restate_text · copy	Verbatim text supporting may_restate (Pass 3 Task I) [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_auditor_change`	flag	88%	SAT_PASS3_EVENTS.p3_auditor_change · copy	1 = an auditor change is disclosed [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_auditor_change_text`	text	0%	SAT_PASS3_EVENTS.p3_auditor_change_text · copy	Verbatim text supporting auditor_change (Pass 3 Task I) [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_sec_comment_letter`	flag	88%	SAT_PASS3_EVENTS.p3_sec_comment_letter · copy	1 = an SEC comment letter is mentioned [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_sec_comment_letter_text`	text	0%	SAT_PASS3_EVENTS.p3_sec_comment_letter_text · copy	Verbatim text supporting sec_comment_letter (Pass 3 Task I) [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_sec_aaer_enforcement`	flag	88%	SAT_PASS3_EVENTS.p3_sec_aaer_enforcement · copy	1 = an SEC AAER / enforcement action is mentioned [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_sec_aaer_enforcement_text`	text	0%	SAT_PASS3_EVENTS.p3_sec_aaer_enforcement_text · copy	Verbatim text supporting sec_aaer_enforcement (Pass 3 Task I) [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_sec_investigation`	flag	88%	SAT_PASS3_EVENTS.p3_sec_investigation · copy	1 = an SEC (or other regulator) investigation is mentioned [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_sec_investigation_text`	text	1%	SAT_PASS3_EVENTS.p3_sec_investigation_text · copy	Verbatim text supporting sec_investigation (Pass 3 Task I) [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_corruption_misconduct`	flag	88%	SAT_PASS3_EVENTS.p3_corruption_misconduct · copy	1 = corruption, fraud or misconduct is disclosed [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_corruption_misconduct_text`	text	1%	SAT_PASS3_EVENTS.p3_corruption_misconduct_text · copy	Verbatim text supporting corruption_misconduct (Pass 3 Task I) [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`p3_any_restatement_flag`	flag	88%	SAT_PASS3_EVENTS.p3_any_restatement_flag · copy	1 = any of restated_past / restating_now / may_restate [source: Pass 3 Task I, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]

MODA_23_AS_IF_NG

Standardized as-if non-GAAP (pseudo)

125 columns

What it is about. A STANDARDIZED 'as-if-everyone-adjusted-the-same-way' non-GAAP EPS built from the 10-Q/10-K XBRL (nongaap_eps_pseudo_xbrl, 2026-09-06): the filing's GAAP diluted EPS plus every standard-set item tagged on its face statements (stock compensation, amortization of acquired intangibles, restructuring, impairments, acquisition costs, litigation, pension settlements, inventory write-downs, severance, debt-issuance amortization as add-backs; asset-sale, debt-extinguishment, FX, fair-value, investment, equity-method and discontinued-operations gains removed), tax-effected at the filing's own rate, with the item count, an SBC-present flag and a discrete/YTD basis label. Same rule for every firm, GAAP-only reporters included; source-labelled, never blended with the release. Deterministic pieces from the release sit beside it (effective tax rate, gross-up rate, the firm's exclusions outside the standard set). The release-text LLM version (pseudo_runner.py) is a separate, optional layer.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

How much of the cross-sectional variation in non-GAAP EPS is firm-specific definition rather than economics?
provided nongaap_eps_pseudo_xbrl, pseudo_xbrl_adjustments_ps, pseudo_xbrl_n_items, NG.nongaap_eps, GAAP.gaap_eps
needs nothing external
Does a standardized non-GAAP figure predict future earnings better than the firm's own?
provided nongaap_eps_pseudo_xbrl, nongaap_eps_pseudo_pretax_xbrl, pseudo_xbrl_has_sbc, NG.nongaap_eps
needs nothing external; future GAAP.gaap_eps from this database, optionally analyst-forecast data analyst consensus and actuals (from IDENTIFIERS.ticker)
Which firms deviate most from a uniform definition, and are they penalised?
provided nongaap_eps_pseudo_xbrl, NG.nongaap_eps, adjustments_reversed_ps, GAAP_TO_NG.total_exclusions
needs market data daily returns (CAR around the release date)

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_PSEUDO_RELEASE, SAT_XBRL_FACTS_LONG

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`effective_tax_rate`	ratio	89%	NONGAAP_A.effective_tax_rate · copy	Firm GAAP effective tax rate = income-tax expense / pre-tax income from the release's income statement (deterministic); the rate a standardized tax-effecting would use
`gross_up_method`	text	89%	NONGAAP_A.gross_up_method · copy	etr (firm effective rate used) or statutory_fallback
`gross_up_rate`	ratio	89%	NONGAAP_A.gross_up_rate · copy	Tax rate used to convert between gross and net adjustments: effective_tax_rate when inside [0.10, 0.35], else the statutory fallback (gross_up_method says which)
`adjustments_reversed_m`	$M	7%	NONGAAP_A.adjustments_reversed_m · copy	$M counterpart of adjustments_reversed_ps (where the bridge is in $M)
`adjustments_reversed_ps`	$/share	89%	NONGAAP_A.adjustments_reversed_ps · copy	Per-share sum of the firm's own exclusions that fall OUTSIDE the standard set (rent, net interest, R&D, normal D&A): what a standardized as-if non-GAAP would put back. De
`nongaap_eps_pseudo_xbrl`	$/share	47%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	STANDARDIZED as-if non-GAAP diluted EPS from the 10-Q/10-K XBRL: XBRL GAAP diluted EPS + the standard-set items tagged on the face statements (per share, pre-tax) x (1 -
`nongaap_eps_pseudo_pretax_xbrl`	$/share	47%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	As nongaap_eps_pseudo_xbrl before tax-effecting (transparent reference)
`pseudo_xbrl_adjustments_ps`	$/share	47%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Sum of the standard-set items found in the XBRL, per diluted share, pre-tax (sign: expenses +, gains -)
`pseudo_xbrl_adjustments_m`	$M	47%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	The same sum in $M
`pseudo_xbrl_n_items`	count	47%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Number of standard-set categories found in the filing's XBRL (0 = only the GAAP base: no tagged standard item)
`pseudo_xbrl_tax_rate`	ratio	47%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Effective tax rate used: income tax / pre-tax income from the XBRL when in [0, 0.5], else 0.21
`pseudo_xbrl_has_sbc`	flag	47%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	1 = stock-based compensation was tagged (the most important standard item; absent on 15% of XBRL filings)
`pseudo_xbrl_basis`	text	37%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	discrete (3-month facts) / ytd_diff (YTD minus prior-quarter YTD, incl. Q4 = FY minus 9M) / mixed
`adj_04_sbc_pseudo_xbrl_ps`	$/share	35%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_04_sbc from the XBRL, per diluted share, pre-tax, sign by economic substance (expense, +); null when not tagged
`adj_05a_amort_acq_intang_pseudo_xbrl_ps`	$/share	8%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_05a_amort_acq_intang from the XBRL, per diluted share, pre-tax, sign by economic substance (expense, +); null when not tagged
`adj_22_restructuring_pseudo_xbrl_ps`	$/share	5%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_22_restructuring from the XBRL, per diluted share, pre-tax, sign by economic substance (expense, +); null when not tagged
`adj_14_impair_ppe_finite_pseudo_xbrl_ps`	$/share	8%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_14_impair_ppe_finite from the XBRL, per diluted share, pre-tax, sign by economic substance (expense, +); null when not tagged
`adj_14b_goodwill_impairment_pseudo_xbrl_ps`	$/share	3%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_14b_goodwill_impairment from the XBRL, per diluted share, pre-tax, sign by economic substance (expense, +); null when not tagged
`adj_19_acquisition_pseudo_xbrl_ps`	$/share	2%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_19_acquisition from the XBRL, per diluted share, pre-tax, sign by economic substance (expense, +); null when not tagged
`adj_17_litigation_pseudo_xbrl_ps`	$/share	1%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_17_litigation from the XBRL, per diluted share, pre-tax, sign by economic substance (expense, +); null when not tagged
`adj_07_pension_pseudo_xbrl_ps`	$/share	1%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_07_pension from the XBRL, per diluted share, pre-tax, sign by economic substance (expense, +); null when not tagged
`adj_10_inventory_writedown_pseudo_xbrl_ps`	$/share	3%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_10_inventory_writedown from the XBRL, per diluted share, pre-tax, sign by economic substance (expense, +); null when not tagged
`adj_08_severance_pseudo_xbrl_ps`	$/share	0%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_08_severance from the XBRL, per diluted share, pre-tax, sign by economic substance (expense, +); null when not tagged
`adj_32_debt_issuance_pseudo_xbrl_ps`	$/share	9%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_32_debt_issuance from the XBRL, per diluted share, pre-tax, sign by economic substance (expense, +); null when not tagged
`adj_20_ppe_sale_pseudo_xbrl_ps`	$/share	15%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_20_ppe_sale from the XBRL, per diluted share, pre-tax, sign by economic substance (gain, -); null when not tagged
`adj_16_debt_extinguishment_pseudo_xbrl_ps`	$/share	8%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_16_debt_extinguishment from the XBRL, per diluted share, pre-tax, sign by economic substance (gain, -); null when not tagged
`adj_15_fx_pseudo_xbrl_ps`	$/share	5%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_15_fx from the XBRL, per diluted share, pre-tax, sign by economic substance (gain, -); null when not tagged
`adj_18_fair_value_pseudo_xbrl_ps`	$/share	6%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_18_fair_value from the XBRL, per diluted share, pre-tax, sign by economic substance (gain, -); null when not tagged
`adj_09_realized_gains_pseudo_xbrl_ps`	$/share	4%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_09_realized_gains from the XBRL, per diluted share, pre-tax, sign by economic substance (gain, -); null when not tagged
`adj_26_unrealized_invst_pseudo_xbrl_ps`	$/share	1%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_26_unrealized_invst from the XBRL, per diluted share, pre-tax, sign by economic substance (gain, -); null when not tagged
`adj_13_equity_income_pseudo_xbrl_ps`	$/share	7%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_13_equity_income from the XBRL, per diluted share, pre-tax, sign by economic substance (gain, -); null when not tagged
`adj_23_discontinued_pseudo_xbrl_ps`	$/share	5%	SAT_XBRL_FACTS_LONG · pseudo_xbrl	Standard item adj_23_discontinued from the XBRL, per diluted share, pre-tax, sign by economic substance (gain, -); null when not tagged
`pr_period_end`	date	3%	SAT_PSEUDO_RELEASE.pr_period_end · copy	Period the pass read (most recent reported period of the release) [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pass 3, prompt PASS3_prompt_fr
`pr_period_type`	text	3%	SAT_PSEUDO_RELEASE.pr_period_type · copy	Q / A [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`pr_gaap_eps`	$/share	1%	SAT_PSEUDO_RELEASE.pr_gaap_eps · copy	GAAP diluted EPS as the pseudo pass read it from the release (independent re-read; matches GAAP.gaap_eps within 1c on 94% in the pretest) [source: release-text pseudo pas
`pr_gaap_net_income_m`	$M	1%	SAT_PSEUDO_RELEASE.pr_gaap_net_income_m · copy	GAAP net income as read by the pass [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`pr_diluted_shares_k`	thousands	1%	SAT_PSEUDO_RELEASE.pr_diluted_shares_k · copy	Diluted weighted-average shares as read by the pass [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`pr_effective_tax_rate`	ratio	1%	SAT_PSEUDO_RELEASE.pr_effective_tax_rate · copy	Income tax / pre-tax income as read from the release; null when not determinable [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pass 3, prompt
`pr_firm_nongaap_eps`	$/share	0%	SAT_PSEUDO_RELEASE.pr_firm_nongaap_eps · copy	The firm's own non-GAAP diluted EPS as read by the pass (null for GAAP-only reporters) [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pass 3, p
`nongaap_eps_pseudo_release`	$/share	1%	SAT_PSEUDO_RELEASE.nongaap_eps_pseudo_release · copy	STANDARDIZED as-if non-GAAP diluted EPS from the RELEASE TEXT: GAAP EPS + every standard-set item the pass found anywhere in the release (pre-tax, per share, sign by econ
`nongaap_eps_pseudo_pretax_release`	$/share	1%	SAT_PSEUDO_RELEASE.nongaap_eps_pseudo_pretax_release · copy	The same before tax-effecting [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`pseudo_release_adjustments_ps`	$/share	1%	SAT_PSEUDO_RELEASE.pseudo_release_adjustments_ps · copy	Sum of the standard-set items found in the release, per share, pre-tax [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pass 3, prompt PASS3_prom
`pseudo_release_n_items`	count	1%	SAT_PSEUDO_RELEASE.pseudo_release_n_items · copy	Number of standard-set items found in the release [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`pseudo_release_sbc_source`	text	1%	SAT_PSEUDO_RELEASE.pseudo_release_sbc_source · copy	Where the pass found stock-based compensation: reconciliation / cash_flow_statement / income_statement / footnote / not_found [source: release-text pseudo pass v2 (pseudo
`pseudo_release_sbc_in_release`	flag	1%	SAT_PSEUDO_RELEASE.pseudo_release_sbc_in_release · copy	1 = a stock-based compensation amount is printed somewhere in the release [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pass 3, prompt PASS3_p
`pseudo_release_has_cfs`	flag	1%	SAT_PSEUDO_RELEASE.pseudo_release_has_cfs · copy	1 = the release contains a cash-flow statement [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`pseudo_release_has_recon`	flag	1%	SAT_PSEUDO_RELEASE.pseudo_release_has_recon · copy	1 = the release contains a GAAP-to-non-GAAP reconciliation [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pass 3, prompt PASS3_prompt_frozen.tx
`pseudo_release_core_exclusions_ps`	$/share	1%	SAT_PSEUDO_RELEASE.pseudo_release_core_exclusions_ps · copy	Per-share sum of CORE items (rent, net interest, R&D, normal D&A, real-estate depreciation, maintenance capex) the FIRM ITSELF excluded: its over-adjustment relative to t
`pseudo_release_is_quarter`	flag	3%	SAT_PSEUDO_RELEASE.pseudo_release_is_quarter · copy	1 = the pass read a QUARTER; on Q4 releases the pass sometimes reads the fiscal-year column instead (7% of 2025 rows): the quarterly modules null the values where this is
`pseudo_release_is_annual`	flag	3%	SAT_PSEUDO_RELEASE.pseudo_release_is_annual · copy	1 = the pass read the fiscal-year column (the reading the ANNUAL modules use; nulled there where 0) [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, ru
`pseudo_release_confidence`	text	3%	SAT_PSEUDO_RELEASE.pseudo_release_confidence · copy	Pass confidence: high / medium / low [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`pseudo_release_notes`	text	3%	SAT_PSEUDO_RELEASE.pseudo_release_notes · copy	Pass notes (free text) [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`adj_04_sbc_pseudo_release_ps`	$/share	1%	SAT_PSEUDO_RELEASE.adj_04_sbc_pseudo_release_ps · copy	Standard item adj_04_sbc as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-text pseudo
`adj_04_sbc_pseudo_release_source`	text	1%	SAT_PSEUDO_RELEASE.adj_04_sbc_pseudo_release_source · copy	Where adj_04_sbc was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pa
`adj_05a_amort_acq_intang_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_05a_amort_acq_intang_pseudo_release_ps · copy	Standard item adj_05a_amort_acq_intang as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: relea
`adj_05a_amort_acq_intang_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_05a_amort_acq_intang_pseudo_release_source · copy	Where adj_05a_amort_acq_intang was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage
`adj_05c_amort_dev_tech_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_05c_amort_dev_tech_pseudo_release_ps · copy	Standard item adj_05c_amort_dev_tech as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release
`adj_05c_amort_dev_tech_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_05c_amort_dev_tech_pseudo_release_source · copy	Where adj_05c_amort_dev_tech was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 4
`adj_07_pension_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_07_pension_pseudo_release_ps · copy	Standard item adj_07_pension as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-text ps
`adj_07_pension_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_07_pension_pseudo_release_source · copy	Where adj_07_pension was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-
`adj_08_severance_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_08_severance_pseudo_release_ps · copy	Standard item adj_08_severance as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-text
`adj_08_severance_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_08_severance_pseudo_release_source · copy	Where adj_08_severance was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, ru
`adj_09_realized_gains_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_09_realized_gains_pseudo_release_ps · copy	Standard item adj_09_realized_gains as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-
`adj_09_realized_gains_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_09_realized_gains_pseudo_release_source · copy	Where adj_09_realized_gains was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44
`adj_10_inventory_writedown_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_10_inventory_writedown_pseudo_release_ps · copy	Standard item adj_10_inventory_writedown as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: rel
`adj_10_inventory_writedown_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_10_inventory_writedown_pseudo_release_source · copy	Where adj_10_inventory_writedown was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), sta
`adj_12_startup_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_12_startup_pseudo_release_ps · copy	Standard item adj_12_startup as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-text ps
`adj_12_startup_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_12_startup_pseudo_release_source · copy	Where adj_12_startup was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-
`adj_13_equity_income_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_13_equity_income_pseudo_release_ps · copy	Standard item adj_13_equity_income as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-t
`adj_13_equity_income_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_13_equity_income_pseudo_release_source · copy	Where adj_13_equity_income was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d
`adj_14_impair_ppe_finite_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_14_impair_ppe_finite_pseudo_release_ps · copy	Standard item adj_14_impair_ppe_finite as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: relea
`adj_14_impair_ppe_finite_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_14_impair_ppe_finite_pseudo_release_source · copy	Where adj_14_impair_ppe_finite was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage
`adj_14b_goodwill_impairment_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_14b_goodwill_impairment_pseudo_release_ps · copy	Standard item adj_14b_goodwill_impairment as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: re
`adj_14b_goodwill_impairment_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_14b_goodwill_impairment_pseudo_release_source · copy	Where adj_14b_goodwill_impairment was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), st
`adj_15_fx_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_15_fx_pseudo_release_ps · copy	Standard item adj_15_fx as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-text pseudo
`adj_15_fx_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_15_fx_pseudo_release_source · copy	Where adj_15_fx was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run-1 Pas
`adj_16_debt_extinguishment_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_16_debt_extinguishment_pseudo_release_ps · copy	Standard item adj_16_debt_extinguishment as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: rel
`adj_16_debt_extinguishment_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_16_debt_extinguishment_pseudo_release_source · copy	Where adj_16_debt_extinguishment was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), sta
`adj_17_litigation_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_17_litigation_pseudo_release_ps · copy	Standard item adj_17_litigation as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-text
`adj_17_litigation_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_17_litigation_pseudo_release_source · copy	Where adj_17_litigation was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, r
`adj_18_fair_value_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_18_fair_value_pseudo_release_ps · copy	Standard item adj_18_fair_value as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-text
`adj_18_fair_value_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_18_fair_value_pseudo_release_source · copy	Where adj_18_fair_value was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, r
`adj_19_acquisition_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_19_acquisition_pseudo_release_ps · copy	Standard item adj_19_acquisition as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-tex
`adj_19_acquisition_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_19_acquisition_pseudo_release_source · copy	Where adj_19_acquisition was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d,
`adj_20_ppe_sale_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_20_ppe_sale_pseudo_release_ps · copy	Standard item adj_20_ppe_sale as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-text p
`adj_20_ppe_sale_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_20_ppe_sale_pseudo_release_source · copy	Where adj_20_ppe_sale was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d, run
`adj_21_tax_accounting_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_21_tax_accounting_pseudo_release_ps · copy	Standard item adj_21_tax_accounting as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-
`adj_21_tax_accounting_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_21_tax_accounting_pseudo_release_source · copy	Where adj_21_tax_accounting was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44
`adj_22_restructuring_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_22_restructuring_pseudo_release_ps · copy	Standard item adj_22_restructuring as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-t
`adj_22_restructuring_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_22_restructuring_pseudo_release_source · copy	Where adj_22_restructuring was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d
`adj_23_discontinued_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_23_discontinued_pseudo_release_ps · copy	Standard item adj_23_discontinued as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-te
`adj_23_discontinued_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_23_discontinued_pseudo_release_source · copy	Where adj_23_discontinued was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d,
`adj_24_integration_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_24_integration_pseudo_release_ps · copy	Standard item adj_24_integration as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-tex
`adj_24_integration_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_24_integration_pseudo_release_source · copy	Where adj_24_integration was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d,
`adj_26_unrealized_invst_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_26_unrealized_invst_pseudo_release_ps · copy	Standard item adj_26_unrealized_invst as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: releas
`adj_26_unrealized_invst_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_26_unrealized_invst_pseudo_release_source · copy	Where adj_26_unrealized_invst was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage
`adj_28_natural_disaster_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_28_natural_disaster_pseudo_release_ps · copy	Standard item adj_28_natural_disaster as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: releas
`adj_28_natural_disaster_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_28_natural_disaster_pseudo_release_source · copy	Where adj_28_natural_disaster was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage
`adj_29_supply_chain_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_29_supply_chain_pseudo_release_ps · copy	Standard item adj_29_supply_chain as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-te
`adj_29_supply_chain_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_29_supply_chain_pseudo_release_source · copy	Where adj_29_supply_chain was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d,
`adj_31_exec_transition_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_31_exec_transition_pseudo_release_ps · copy	Standard item adj_31_exec_transition as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release
`adj_31_exec_transition_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_31_exec_transition_pseudo_release_source · copy	Where adj_31_exec_transition was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 4
`adj_32_debt_issuance_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_32_debt_issuance_pseudo_release_ps · copy	Standard item adj_32_debt_issuance as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-t
`adj_32_debt_issuance_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_32_debt_issuance_pseudo_release_source · copy	Where adj_32_debt_issuance was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d
`adj_44_credit_loss_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_44_credit_loss_pseudo_release_ps · copy	Standard item adj_44_credit_loss as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-tex
`adj_44_credit_loss_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_44_credit_loss_pseudo_release_source · copy	Where adj_44_credit_loss was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d,
`adj_46_noncontrolling_interest_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_46_noncontrolling_interest_pseudo_release_ps · copy	Standard item adj_46_noncontrolling_interest as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source:
`adj_46_noncontrolling_interest_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_46_noncontrolling_interest_pseudo_release_source · copy	Where adj_46_noncontrolling_interest was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py),
`adj_47_preferred_dividends_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_47_preferred_dividends_pseudo_release_ps · copy	Standard item adj_47_preferred_dividends as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: rel
`adj_47_preferred_dividends_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_47_preferred_dividends_pseudo_release_source · copy	Where adj_47_preferred_dividends was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), sta
`adj_48_warrant_liability_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_48_warrant_liability_pseudo_release_ps · copy	Standard item adj_48_warrant_liability as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: relea
`adj_48_warrant_liability_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_48_warrant_liability_pseudo_release_source · copy	Where adj_48_warrant_liability was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage
`adj_50_divestiture_gain_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_50_divestiture_gain_pseudo_release_ps · copy	Standard item adj_50_divestiture_gain as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: releas
`adj_50_divestiture_gain_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_50_divestiture_gain_pseudo_release_source · copy	Where adj_50_divestiture_gain was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage
`adj_53_acquired_deferred_rev_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_53_acquired_deferred_rev_pseudo_release_ps · copy	Standard item adj_53_acquired_deferred_rev as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: r
`adj_53_acquired_deferred_rev_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_53_acquired_deferred_rev_pseudo_release_source · copy	Where adj_53_acquired_deferred_rev was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), s
`adj_54_environmental_pseudo_release_ps`	$/share	0%	SAT_PSEUDO_RELEASE.adj_54_environmental_pseudo_release_ps · copy	Standard item adj_54_environmental as found in the release text, pre-tax per share, sign by economic substance (expense +, gain -); null when not found [source: release-t
`adj_54_environmental_pseudo_release_source`	text	0%	SAT_PSEUDO_RELEASE.adj_54_environmental_pseudo_release_source · copy	Where adj_54_environmental was read: reconciliation / cash_flow_statement / income_statement / footnote [source: release-text pseudo pass v2 (pseudo_runner.py), stage 44d

MODA_24_FILING_10Q

10-Q/10-K XBRL companions (*_xbrl), never blended

38 columns

What it is about. The formal filing next to the release: 10-Q and 10-K XBRL facts for the same period as _xbrl companions, plus GAAP EPS filled from the filing where no release exists. Companions, never blended.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Do figures in the press release differ from the later 10-Q, and are differences systematic?
provided revenue_xbrl, gaap_net_income_xbrl, gaap_eps_diluted_xbrl, xbrl_period_gap_days, GAAP.revenue_m, GAAP.gaap_eps
needs nothing external
For firms without a release, does the 10-Q alone convey a comparable earnings surprise?
provided gaap_eps_filled, gaap_eps_filled_source, fill_form, DISCLOSURE.has_press_release
needs market data daily returns (CAR around the release date); analyst-forecast data analyst consensus and actuals (from IDENTIFIERS.ticker)
How often do XBRL diluted-EPS facts disagree with the release, and why?
provided gaap_eps_diluted_xbrl, gaap_eps_basic_xbrl, xbrl_ni_tag, xbrl_period_basis, GAAP.gaap_eps, GAAP.gaap_eps_basic
needs nothing external

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_XBRL_FACTS_LONG

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`revenue_xbrl`	$M	41%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	FY revenue as tagged in the 10-K XBRL
`cogs_xbrl`	$M	27%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	FY cost of sales (10-K XBRL)
`sga_xbrl`	$M	19%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	FY SG&A (10-K XBRL)
`rd_expense_xbrl`	$M	18%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	FY R&D (10-K XBRL)
`operating_income_xbrl`	$M	38%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	FY operating income (10-K XBRL)
`pretax_income_xbrl`	$M	44%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	FY pretax income (10-K XBRL)
`income_tax_xbrl`	$M	44%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	FY income tax expense (10-K XBRL)
`gaap_net_income_xbrl`	$M	51%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	FY net income (10-K XBRL)
`gaap_eps_diluted_xbrl`	$/share	47%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	FY diluted EPS (10-K XBRL)
`gaap_eps_basic_xbrl`	$/share	48%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	FY basic EPS (10-K XBRL)
`diluted_shares_xbrl_k`	thousands	39%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	FY weighted diluted shares (10-K XBRL)
`basic_shares_xbrl_k`	thousands	39%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	FY weighted basic shares (10-K XBRL)
`xbrl_accession`	text	51%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	Accession of the 10-K the FY facts come from
`xbrl_period_end`	date	51%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	FY period end of the matched facts
`xbrl_period_gap_days`	days	51%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	xbrl_period_end minus datadate
`xbrl_period_basis`	text	51%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	fy_discrete (a 350-380 day duration fact ending at the FY end)
`xbrl_revenue_tag`	text	41%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	XBRL tag used for revenue
`xbrl_ni_tag`	text	51%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	XBRL tag used for net income
`xbrl_facts_long_available`	flag	100%	SAT_XBRL_FACTS_LONG · xbrl_fy_companions	1 if the firm-year has facts in SAT_XBRL_FACTS_LONG
`total_assets_xbrl`	$M	52%	SAT_XBRL_FACTS_LONG · xbrl_extra_companions	Total assets at period end (10-Q/10-K XBRL, instant)
`total_liabilities_xbrl`	$M	42%	SAT_XBRL_FACTS_LONG · xbrl_extra_companions	Total liabilities at period end (XBRL, instant)
`total_equity_xbrl`	$M	51%	SAT_XBRL_FACTS_LONG · xbrl_extra_companions	Stockholders' equity at period end (XBRL, instant)
`cash_xbrl`	$M	46%	SAT_XBRL_FACTS_LONG · xbrl_extra_companions	Cash and cash equivalents at period end (XBRL, instant)
`long_term_debt_xbrl`	$M	20%	SAT_XBRL_FACTS_LONG · xbrl_extra_companions	Long-term debt (noncurrent) at period end (XBRL, instant)
`cfo_xbrl`	$M	43%	SAT_XBRL_FACTS_LONG · xbrl_extra_companions	Net cash from operating activities (XBRL; quarterly = discrete quarter via YTD differencing, annual = FY)
`cfi_xbrl`	$M	42%	SAT_XBRL_FACTS_LONG · xbrl_extra_companions	Net cash from investing activities (XBRL; see xbrl_cf_basis)
`cff_xbrl`	$M	43%	SAT_XBRL_FACTS_LONG · xbrl_extra_companions	Net cash from financing activities (XBRL; see xbrl_cf_basis)
`capex_xbrl`	$M	43%	SAT_XBRL_FACTS_LONG · xbrl_extra_companions	Capital expenditures = payments to acquire PP&E (XBRL; see xbrl_cf_basis)
`da_xbrl`	$M	41%	SAT_XBRL_FACTS_LONG · xbrl_extra_companions	Depreciation, depletion and amortization (XBRL cash-flow statement; see xbrl_cf_basis)
`sbc_xbrl`	$M	43%	SAT_XBRL_FACTS_LONG · xbrl_extra_companions	Share-based compensation (XBRL cash-flow statement; see xbrl_cf_basis)
`xbrl_cf_basis`	text	51%	SAT_XBRL_FACTS_LONG · xbrl_extra_companions	discrete_q1 / ytd_diff (quarterly) or fy (annual): how the cash-flow companions were derived

MODA_25_TIMING

Release and filing dates, lags, call details

27 columns

What it is about. When the release and call happened: press-release date, earnings-call date and time, lag to the fiscal period end and to the formal filing, deciles of timeliness.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Do firms delay releases when the news is bad or the exclusions are large?
provided period_announce_lag_days, press_release_date_corrected, GAAP.gaap_eps, GAAP_TO_NG.total_exclusions
needs nothing external
Does an after-hours or Friday release change the market's reaction?
provided press_release_date_corrected, call_time_et, call_same_day, CONSENSUS_BEAT.earnings_surprise
needs market data daily returns (CAR around the release date); release timestamps (sec-api metadata acceptedDate) for after-hours classification
Has the lag between period end and release shortened over time?
provided period_announce_lag_days, release_to_10q_days, release_to_10k_days, q4_released_with_10k
needs nothing external

Sources: NONGAAP_A, PANEL_SPINE_A, tenq_exist_grid_v2

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`filing_date_10q`	date	1%	tenq_exist_grid_v2.tenq_filing_date · copy	EDGAR filing date of the quarter's 10-Q (same column as DISCLOSURE.filing_date_10q, repeated here next to press_release_date and release_to_10q_days)
`filing_date_10k`	date	90%	tenq_exist_grid_v2.tenk_filing_date · copy	EDGAR filing date of the fiscal year's 10-K (same column as DISCLOSURE.filing_date_10k)
`call_date`	date	54%	NONGAAP_A.call_date · copy	Earnings conference call date (YYYY-MM-DD)
`call_decile`	ratio	63%	NONGAAP_A.call_decile · copy	Decile (1-10) of the earnings-call announcement's position within the release text
`call_time_et`	text	54%	NONGAAP_A.call_time_et · copy	Call time converted to Eastern Time (24-hour HH:MM)
`call_timezone_stated`	text	54%	NONGAAP_A.call_timezone_stated · copy	Time zone as written in the release: ET/CT/MT/PT
`call_webcast_url`	url	51%	NONGAAP_A.call_webcast_url · copy	Verbatim website/URL for the earnings call or webcast / IR events page (null if none given)
`earnings_call_mentioned`	flag	89%	NONGAAP_A.earnings_call_mentioned · copy	1=release announces an earnings conference call/webcast
`period_announce_lag_days`	days	86%	NONGAAP_A.period_announce_lag_days · copy	Days from period_end to the press-release date (announcement lag); normal 10-90 days, negative or > 120 = date problem (see period_date_consistent)
`period_date_consistent`	flag	86%	NONGAAP_A.period_date_consistent · copy	1=COLUMN/period validation passes: the reported period ends BEFORE the release within a normal lag (0..110d Q / 0..120d A) — confirms GAAP EPS, non-GAAP EPS and the adjus
`press_release_date_corrected`	date	86%	NONGAAP_A.press_release_date_corrected · copy	press_release_date with the 172 detected typos repaired (= sec_filing_date when press_release_date_typo = 1); equals press_release_date on 99.95%
`press_release_date_typo`	flag	89%	NONGAAP_A.press_release_date_typo · copy	1=the press_release_date is a TYPO (REPORTED periods only; guidance rows excluded): it precedes period_end (impossible — a release cannot predate the quarter it reports)
`press_release_location`	text	86%	NONGAAP_A.press_release_location · copy	Dateline city/location of the press release (null if none)
`sec_filing_date`	date	88%	NONGAAP_A.sec_filing_date · copy	SEC/EDGAR filing date (YYYY-MM-DD) — the EDGAR acceptance date of the 8-K (when it was furnished to the SEC), joined from the 8-K filing index (struct `secadate`) by acce
`sec_filing_date_source`	text	88%	NONGAAP_A.sec_filing_date_source · copy	Where the EDGAR filing date came from (metadata vs submissions API).
`release_to_10q_days`	days	0%	derived · lag_days	filing_date_10q minus press_release_date: days from the earnings release to the 10-Q filing (same quarter)
`call_same_day`	flag	53%	derived · lag_days	1 = the earnings call is on the press-release date (derived from call_date vs press_release_date; null when no call date)
`release_to_filing_days`	days	86%	derived · lag_days	sec_filing_date minus press_release_date: days from the release to the 8-K furnishing (0 on 77%; negative = filed before the stated release date, a typo signal)
`release_to_10k_days`	days	81%	derived · lag_days	filing_date_10k minus press_release_date (Q4 / fiscal-year releases)
`q4_released_with_10k`	flag	81%	derived · lag_days	1 if the Q4 release date equals the 10-K filing date

MODA_26_INTEGRITY

Quality tiers, share consistency, provenance, diagnostics

42 columns + 1 sparse

What it is about. Extraction and data-quality signals: provenance, deduplication decisions, value-in-filing verification, annual-into-quarterly leak checks, share-count consistency and the recovered-variable audit.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Which extracted values are corroborated verbatim in the filing text, and which are not?
provided gaap_eps_in_filing, nongaap_eps_in_filing, text_confirmed_gaap, text_matches_table, n_adj_tested, n_adj_not_found
needs nothing external
How should researchers weight observations with imputed or filled figures?
provided nongaap_eps_quality, nongaap_eps_derived, imputed_share_source, confidence, GAAP.gaap_eps_imputed
needs nothing external
Do data-quality flags correlate with firm characteristics that would bias a sample?
provided extraction_status, share_scale_suspect, source_is_txt
needs external fundamentals (size, book-to-market, leverage, industry)

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_PROVENANCE, SAT_RECOVERED_FILING, SAT_SHARE_CONSISTENCY, SAT_VALUE_QUALITY

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`html_image_based`	flag	89%	NONGAAP_A.html_image_based · copy	1=release is image/PDF-based (little extractable HTML text)
`ann_gni`	$M	88%	NONGAAP_A.ann_gni · copy	Decumulation-guard input: the fiscal year's annual GAAP net income ($M) where known
`extraction_pass`	text	89%	NONGAAP_A.extraction_pass · copy	Which extraction pass produced the row: main (frozen all-in-one), repair (120k-token retry), run22_eps_removal, ... (provenance)
`period_label_forward_looking`	flag	89%	NONGAAP_A.fw_label · copy	1 = the period label of the extracted row contains forward-looking words (expect / estimate / project / forecast / outlook / guidance): Rule D input, 252 spine rows
`imputed_share_source`	text	89%	NONGAAP_A.imputed_share_source · copy	Origin of the share count when the filing printed none: 'gaap_ni_over_gaap_eps' (derived from the filing) or 'not_computable_from_filing'.
`is_most_recent`	flag	89%	NONGAAP_A.is_most_recent · copy	1 = this row is the most recent actual period in its filing (64 spine rows are an earlier period kept because the latest was unusable)
`period_dup_reason`	text	0%	NONGAAP_A.period_dup_reason · copy	Period dup reason
`period_dup_unresolved`	flag	89%	NONGAAP_A.period_dup_unresolved · copy	Period dup unresolved
`period_type_verdict`	text	89%	NONGAAP_A.period_type_verdict · copy	Outcome of the quarterly-vs-annual period-type guard.
`prose_backfilled`	flag	89%	NONGAAP_A.prose_backfilled · copy	1 if the text-position fields were recomputed by the prose backfill pass.
`q13_ni_sum`	$M	81%	NONGAAP_A.q13_ni_sum · copy	Decumulation-guard input: sum of GAAP net income ($M) over the prior quarters of the same fiscal year found for this firm (0 when none)
`q13_nq`	count	81%	NONGAAP_A.q13_nq · copy	Decumulation-guard input: number of prior same-fiscal-year quarters found (0-3)
`raw_gaap_eps`	$/share	88%	NONGAAP_A.raw_gaap_eps · copy	GAAP EPS as first read, before cleaning rules.
`raw_gaap_ni_m`	$M	88%	NONGAAP_A.raw_gaap_ni_m · copy	GAAP net income as first read, US$ millions, before gating.
`raw_nongaap_eps`	$/share	40%	NONGAAP_A.raw_nongaap_eps · copy	Non-GAAP EPS as first read, before cleaning rules.
`raw_nongaap_ni_m`	$M	37%	NONGAAP_A.raw_nongaap_ni_m · copy	Non-GAAP net income as first read from the filing, US$ millions, before the eligibility gating that populates nongaap_net_income.
`source_is_txt`	flag	89%	NONGAAP_A.source_is_txt · copy	1=source exhibit is a plain-text .txt filing (space-aligned columns; flash under-values the itemization, so these are routed to pro-think). 0=.htm/.html.
`text_confirmed_gaap`	flag	89%	NONGAAP_A.text_confirmed_gaap · copy	1=GAAP EPS confirmed in press release text (LLM judgment)
`text_matches_table`	flag	32%	NONGAAP_A.text_matches_table · copy	1=text anchor matches table non-GAAP EPS (within $0.01); null if no text anchor
`model`	text	91%	SAT_PROVENANCE.model · copy	LLM that produced the row: deepseek-v4-flash (89%) or deepseek-v4-pro (repairs)
`extraction_status`	text	91%	SAT_PROVENANCE.status · copy	ok / hard_fail (33) / parse_fail: outcome of the extraction call for the filing
`confidence`	text	91%	SAT_RECOVERED_FILING.confidence · copy	Extractor self-reported confidence for the row: high / medium / low
`notes`	text	91%	SAT_RECOVERED_FILING.notes · copy	Extractor free-text notes on the filing (e.g. 'GAAP-only release; no non-GAAP reconciliation')
`implied_shares_k`	thousands	67%	SAT_SHARE_CONSISTENCY.implied_shares_k · copy	Diluted share count in THOUSANDS implied by the filing itself: GAAP net income divided by GAAP diluted EPS. An internal control, computed without any external data.
`share_gap_ratio`	ratio	67%	SAT_SHARE_CONSISTENCY.share_gap_ratio · copy	implied_shares_k divided by the share count the filing reports. A value near 1.0 means the two agree.
`share_scale_suspect`	flag	67%	SAT_SHARE_CONSISTENCY.share_scale_suspect · copy	1 when implied and reported share counts differ by more than 50%. A soft flag: GAAP EPS is printed to two decimals, so the division amplifies rounding for small-EPS firms
`gaap_eps_in_filing`	flag	83%	SAT_VALUE_QUALITY.gaap_eps_in_filing · copy	1 if the stated GAAP EPS appears verbatim in the filing text (anti-fabrication).
`n_adj_not_found`	count	36%	SAT_VALUE_QUALITY.n_adj_not_found · copy	Count of adj not found.
`n_adj_tested`	count	36%	SAT_VALUE_QUALITY.n_adj_tested · copy	Count of adj tested.
`nongaap_eps_calc_consistent`	flag	33%	SAT_VALUE_QUALITY.nongaap_eps_calc_consistent · copy	1 when the stated non-GAAP EPS agrees with non-GAAP net income divided by the share count. A COMPANION column: it never overwrites the extractor's own consistency flag.
`nongaap_eps_derived`	flag	83%	SAT_VALUE_QUALITY.nongaap_eps_derived · copy	1 when the non-GAAP EPS was computed rather than read off the page -- either explicitly derived, or consistent with net income over shares while absent from the text.
`nongaap_eps_in_filing`	flag	40%	SAT_VALUE_QUALITY.nongaap_eps_in_filing · copy	1 when the stated non-GAAP EPS is found verbatim in the filing text. The anti-fabrication check: a stated value that is absent from its own filing was not read, it was pr
`nongaap_eps_quality`	text	40%	SAT_VALUE_QUALITY.nongaap_eps_quality · copy	Overall grade for the non-GAAP EPS: clean / derived_not_disclosed / value_dispute / unresolved. Null when the release states no non-GAAP EPS.
`nongaap_eps_verdict`	text	1%	SAT_VALUE_QUALITY.nongaap_eps_verdict · copy	Referee category where the value was adjudicated, else null. Populated only for the disputed subset.
`sparse_extras`	json	0%	derived · sparse_fold	JSON {column: value} of this module's sparse (N<100) variants, non-missing only; nothing dropped

Folded into sparse_extras (1): input_truncated

MODA_27_IDENTIFIERS

Keys, tickers, crosswalk flags

43 columns

What it is about. Who and when: CIK, ticker, fiscal calendar, the external crosswalk flags (identifiers themselves ship only internally), the release's contact block and the filing-level keys.

Research questions this module can address (variables this database provides, and what each design still needs from elsewhere)

Which firms in external fundamentals never issue earnings press releases, and how does that bias samples?
provided DISCLOSURE.has_press_release
needs external fundamentals (size, book-to-market, leverage, industry) universe
Do investor-relations contacts and external IR agencies relate to disclosure quality?
provided n_contacts_regex, n_contacts_llm, contact_source, NG_RATIONALE.rationale_specific_share, NG_COMPLIANCE.nongaap_explanation_present
needs nothing external
How stable are fiscal calendars, and how often do quarters get restated across releases?
provided ticker, period_type, INTEGRITY.period_dup_reason, PRELIMINARY.prelim_gap_gaap_eps
needs external fundamentals fyr for fiscal-year-end changes

Sources: NONGAAP_A, PANEL_SPINE_A, SAT_CONTACTS

variable	unit	fill	source · transform	description
`cik`	text	100%	PANEL_SPINE_A.cik · id_block	SEC Central Index Key
`datadate`	date	100%	PANEL_SPINE_A.datadate · id_block	Fiscal quarter end (month-end convention)
`fiscal_year`	text	100%	NONGAAP_A.fiscal_year · id_block	Fiscal year of the quarter
`fiscal_quarter`	text	0%	NONGAAP_A.fiscal_quarter · id_block	Fiscal quarter (1-4)
`exhibit_url`	url	91%	PANEL_SPINE_A.exhibit_url · id_block	URL of the earnings press release (8-K Ex. 99.1) for the quarter (Rule-D winner)
`accession_number`	text	89%	NONGAAP_A.accession_number · id_block	SEC accession number of the 8-K carrying the release
`press_release_date`	date	86%	NONGAAP_A.press_release_date · id_block	Date of the press release
`period_end`	date	89%	NONGAAP_A.period_end · copy	Fiscal period end AS PRINTED in the press release (e.g. 2016-01-28 for a 52/53-week year). datadate in the identifier block is this date snapped to the calendar month end
`period_end_suspect`	flag	89%	NONGAAP_A.period_end_suspect · copy	1 = on a reported period both the press-release date and the SEC filing date precede period_end (date problem; 15 rows)
`period_type`	text	89%	NONGAAP_A.period_type · copy	Q = quarterly row, A = annual row (41 annual rows sit on the quarterly spine where the firm reported only a fiscal-year figure for its Q4)
`ticker`	text	87%	NONGAAP_A.ticker · copy	Company ticker as printed in the release or from the crosswalk
`ceo_name`	text	81%	derived · exec_names	CEO name as printed in the release: from a quote attributed to the CEO, else Pass 3 Task C, else the contact block (see ceo_name_source)
`ceo_name_source`	text	81%	derived · exec_names	quote / pass3 / contact_block
`cfo_name`	text	35%	derived · exec_names	CFO name as printed in the release: from a quote attributed to the CFO, else Pass 3 Task C, else the contact block (see cfo_name_source)
`cfo_name_source`	text	35%	derived · exec_names	quote / pass3 / contact_block
`period_end_snap_days`	days	89%	derived · period_snap	period_end (the fiscal period end as printed in the release) minus datadate (the month-end-snapped key used for the external fundamentals / market data merge), days; 0 on 93% of rows, non-z
`contact_block_found_regex`	flag	91%	SAT_CONTACTS.contact_block_found_regex · copy	1 = a contact block was found by the regex pass [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_froze
`contact_names_regex`	text	59%	SAT_CONTACTS.contact_names_regex · copy	Contact names (regex, '; '-joined) [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`contact_titles_regex`	text	41%	SAT_CONTACTS.contact_titles_regex · copy	Contact titles (regex) [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`contact_emails_regex`	text	29%	SAT_CONTACTS.contact_emails_regex · copy	Contact e-mails (regex) [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`contact_phones_regex`	text	53%	SAT_CONTACTS.contact_phones_regex · copy	Contact phones (regex) [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`n_contacts_regex`	count	91%	SAT_CONTACTS.n_contacts_regex · copy	Number of contacts (regex) [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`contact_needs_llm`	flag	91%	SAT_CONTACTS.contact_needs_llm · copy	1 = regex result ambiguous, sent to the LLM contacts pass [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_pr
`contact_llm_status`	text	36%	SAT_CONTACTS.contact_llm_status · copy	LLM contacts pass status (ok / no_cache / error) [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_froz
`n_contacts_llm`	count	36%	SAT_CONTACTS.n_contacts_llm · copy	Number of contacts returned by the LLM pass [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.tx
`contacts_llm_json`	text	8%	SAT_CONTACTS.contacts_llm_json · copy	All LLM-pass contacts as a JSON list of name / title / org / email / phone (contact #3 and beyond live only here)
`contact1_name_llm`	text	7%	SAT_CONTACTS.contact1_name_llm · copy	LLM contacts pass: contact #1 name [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`contact1_title_llm`	text	4%	SAT_CONTACTS.contact1_title_llm · copy	LLM contacts pass: contact #1 title [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`contact1_org_llm`	text	5%	SAT_CONTACTS.contact1_org_llm · copy	LLM contacts pass: contact #1 org [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`contact1_email_llm`	text	3%	SAT_CONTACTS.contact1_email_llm · copy	LLM contacts pass: contact #1 email [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`contact1_phone_llm`	text	6%	SAT_CONTACTS.contact1_phone_llm · copy	LLM contacts pass: contact #1 phone [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`contact2_name_llm`	text	3%	SAT_CONTACTS.contact2_name_llm · copy	LLM contacts pass: contact #2 name [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`contact2_title_llm`	text	1%	SAT_CONTACTS.contact2_title_llm · copy	LLM contacts pass: contact #2 title [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`contact2_org_llm`	text	2%	SAT_CONTACTS.contact2_org_llm · copy	LLM contacts pass: contact #2 org [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`contact2_email_llm`	text	2%	SAT_CONTACTS.contact2_email_llm · copy	LLM contacts pass: contact #2 email [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`contact2_phone_llm`	text	3%	SAT_CONTACTS.contact2_phone_llm · copy	LLM contacts pass: contact #2 phone [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_prompt_frozen.txt]
`contact_source`	text	91%	SAT_CONTACTS.contact_source · copy	llm / regex / none: which pass supplies the contact columns [source: run-2 contact block: regex on all filings + LLM pass on the flagged ones, run-1 Pass 3, prompt PASS3_
`contact_names_regex_clean`	flag	57%	SAT_CONTACTS.contact_names_regex_clean · copy	tact names regex clean (run-2 contact block: regex on all filings + LLM pass on the flagged ones) [source: run-2 contact block: regex on all filings + LLM pass on the fla
`contact_regex_quality`	flag	59%	SAT_CONTACTS.contact_regex_quality · copy	tact regex quality (run-2 contact block: regex on all filings + LLM pass on the flagged ones) [source: run-2 contact block: regex on all filings + LLM pass on the flagged

Satellites with several rows per firm-year

These physical tables hold more than one row per release and are NOT modules: each is summarized into its module by the named transform shown, and ships as is for buyers who want every row. Columns and definitions from the physical codebook.

How to merge a satellite to the spine. exhibit_url — the SEC 8-K Exhibit 99.1 URL — is the unique filing-level key of every satellite and the column to merge on: one spine row (cik × datadate) → many satellite rows. The relation is one-to-many from the spine's perspective (one release, five quotes = five rows). cik, datadate, period_end, fiscal_year, fiscal_quarter are convenience keys added to every satellite (chain stage add_satellite_keys.py): they describe the headline period of the release, repeat on every row of that release, and are not unique. on_spine_q = 1 marks the rows whose release is the winning release of its spine row (the rows the modules were built from); key_source says where the keys came from.

satellite

SAT_QUOTES

grain exhibit_url x seq · summarized into QUOTES (quote_role_slots)

1,130,283 rows · 27 columns

Every direct quotation in every release (1.13M quotes): speaker name, position and role (ceo / cfo / other_exec / chair_board / analyst / customer_partner / investor / regulator / other), verbatim text, free-text topic and a coded topic list (q_topics, 186 codes), sentiment (positive / neutral / negative / mixed), direction, attribution (internal / external / both / mixed / none) and the forward-looking flag. CAVEAT: 843 'releases' with > 30 quotes and 657 quoting an 'Operator' are earnings-call transcripts furnished as Exhibit 99.1 -> is_transcript_like = 1 (derived at write time). The old key spellings (name / position / content / role, 41% of rows, equal to the canonical columns on 99.9%) were folded in and removed 2026-09-06.

column	non-missing	definition
`exhibit_url` JOIN KEY	1,130,283	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	1,130,283	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	1,006,847	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	964,155	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	964,981	Fiscal year of the headline period — convenience key
`fiscal_quarter`	900,749	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	1,130,283	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	1,130,283	1 = this release is the annual spine's release for its firm-year
`datadate_a`	230,908	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	1,130,283	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`seq`	1,130,283	Row order within the release (0 = first item as it appears) Order of the quote in the release (0 = first)
`speaker_name`	1,126,795	Name of the executive or representative speaking during the earnings call, as stated in the transcript. Name of the quoted person as printed
`speaker_position`	1,122,677	Free text stating the corporate title or position of the quoted speaker, e.g., chairman and CEO. Title as printed ('President and Chief Executive Officer')
`speaker_role`	1,130,035	Role of the speaker in an earnings call, e.g., CEO, CFO, analyst; free text. Coded role: ceo / cfo / other_exec / chair_board / analyst / customer_partner / investor / regulator / other
`quote_text`	1,130,130	Quote attribute: text. Verbatim quotation
`topic`	1,130,112	Topic or headline of the earnings press release quote, summarizing key financial or operational themes. Free-text topic label from the extractor
`sentiment`	1,130,115	Sentiment classification of management commentary in SEC earnings press releases, with values positive, mixed, neutral, or negative. positive / neutral / negative / mixed
`q_topics`	1,129,575	List of topics discussed in the earnings call, such as revenue, profitability, demand, product, operations, strategy, outlook, or balance sheet. Coded topic list (JSON): operations, strategy, outlook, revenue, demand, product, profitability, capital_allocation, costs, acquisition, macro, balance_sheet, margins ... (186 codes)
`q_direction`	1,129,574	Direction of quarterly earnings trend as stated in press release, e.g., positive, mixed, neutral, negative, or both. Direction of the message: positive / mixed / neutral / negative
`q_attribution`	1,129,572	Attribution of quarterly earnings quote source: both, internal, external, mixed, none, or neutral; free text. Whom the quote credits: internal / external / both / mixed / none
`q_fwd_looking`	1,129,575	Flag (1/0) indicating whether the earnings press release contains forward-looking statements. 1 = the quote is forward-looking
`quotes`	152	Free text: JSON array of executive quotes from earnings call, each with speaker name and position. raw nested JSON variant, 152 rows; ignore.
`n_quotes`	152	Number of direct quotations attributed to people in the release raw-schema variant present on only 152 rows (an early nested-quotes output); the per-release quote COUNT is n_quotes in module QUOTES (87% of firm-quarters) and n_quotes_long (rows in this table).
`n_distinct_speakers`	152	Count of distinct speakers. raw variant, 152 rows; ignore.
`any_nonmgmt_quote`	152	Flag indicating whether any non-management quote appears in the earnings press release; 1=yes, 0=no.
`confidence`	155	Confidence level (high, medium, or low) assigned to the accuracy of the quoted financial data in the press release.
`is_transcript_like`	1,130,283	1 = the release looks like an earnings-call transcript (> 30 quotes or an 'Operator' speaker); derived at write time

satellite

SAT_KPI

grain exhibit_url x seq · summarized into KPI (kpi_slots)

346,977 rows · 12 columns

The NAMES management flags as key metrics in the frozen prompt (Adjusted EBITDA, EBITDA, free cash flow, adjusted net income ...; free text, 46k spellings), one row per flagged name (347k rows, 148k releases). Module KPI's kpi_01..kpi_10 slots come from here. NOT the values table: operational KPI VALUES (units, subscribers, stores, ASMs ...) are in SAT_OPERATIONAL_KPIS (Pass 3, 264k releases).

column	non-missing	definition
`exhibit_url` JOIN KEY	346,977	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	346,977	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	336,078	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	322,973	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	323,000	Fiscal year of the headline period — convenience key
`fiscal_quarter`	311,844	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	346,977	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	346,977	1 = this release is the annual spine's release for its firm-year
`datadate_a`	72,773	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	346,977	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`seq`	346,977	Row order within the release (0 = first item as it appears) Disclosure order of the flagged name (0 = first)
`value`	346,977	Adjustment to diluted earnings per share from non-GAAP to GAAP, in US$ per diluted share. the KPI NAME management flagged as a key metric (verbatim; frozen prompt collects names only) — 44,917 rows say 'Adjusted EBITDA', 19,082 'EBITDA'; the VALUES of operational KPIs are in SAT_OPERATIONAL_KPIS (Pass 3 Task G).

satellite

SAT_OPERATIONAL_KPIS

grain exhibit_url x seq · summarized into KPI (opkpi_slots)

1,284,047 rows · 21 columns

One row per operational KPI VALUE read by Pass 3 Task G (1.28M rows, 264k releases): raw code and verbatim label, value AS PRINTED, unit as printed (3,284 spellings) plus unit_std (closed set) and scale_to_units (1 / 1,000 / 1,000,000 / 1,000,000,000 for magnitude words, null for percent, ratios and physical units), period (Q / A / point_in_time / partial / other), and the standardized kpi_std (135 codes) / kpi_family (26 families) from kpi_std_map.py. Module KPI pivots the 120 codes with >= 500 records.

column	non-missing	definition
`exhibit_url` JOIN KEY	1,284,047	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	1,284,047	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	1,277,501	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	1,226,800	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	1,226,853	Fiscal year of the headline period — convenience key
`fiscal_quarter`	1,232,701	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	1,284,047	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	1,284,047	1 = this release is the annual spine's release for its firm-year
`datadate_a`	322,386	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	1,284,047	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`seq`	1,284,047	Row order within the release (0 = first item as it appears)
`kpi`	1,284,047	Pass 3 normalized code (subscribers, store_count, backlog_rpo, occupancy, units_volume, ... 'other' = firm-specific, see label_verbatim).
`label_verbatim`	1,284,046	Verbatim KPI label as printed
`value`	1,284,047	Adjustment to diluted earnings per share from non-GAAP to GAAP, in US$ per diluted share. numeric value AS PRINTED; the scale (millions/thousands/%) is in unit.
`unit`	1,284,000	Unit of measurement for values in the SAT_FWD_RECON module, e.g., $/share, $M, %, percentage points. Unit as printed in the release (3,284 spellings)
`period`	1,284,043	Reporting period label for financial data, e.g., quarter or full year, as free text. point_in_time (a period-end level) / Q / A.
`segment`	538	Identifies the business segment or subsidiary name associated with an adjusted item, as reported in the earnings release.
`kpi_family`	1,284,047	Family of kpi_std (26: industrial, retail, airline, saas, banking, energy, ...)
`kpi_std`	1,284,047	Standardized code from kpi_std_map.py (135 codes; 'other' 26%)
`unit_std`	1,284,000	Closed unit set from a spelling map: count / percent / thousands / millions / billions / dollars / dollars_per_unit / days / months / years / hours / ratio / area / weight / energy_volume / distance / other
`scale_to_units`	801,455	Multiplier to base units: 1 (count, dollars), 1e3, 1e6, 1e9; null where no scale applies (percent, ratio, physical units)

satellite

SAT_ADJ_ITEM_DETAIL

grain exhibit_url x period_index x seq · summarized into NG_ADJUSTMENTS (adj_items_summary)

1,369,595 rows · 22 columns

Every reconciliation line of every release: verbatim label, category code, management's transience wording, which measures the line enters, guidance flag. The label-and-wording layer: per-category AMOUNTS are in NG_ADJUSTMENTS; item-level amounts appear here only where the release printed them (9%).

column	non-missing	definition
`exhibit_url` JOIN KEY	1,369,595	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	1,369,595	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	1,359,942	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	1,307,169	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	1,307,207	Fiscal year of the headline period — convenience key
`fiscal_quarter`	1,251,399	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	1,369,595	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	1,369,595	1 = this release is the annual spine's release for its firm-year
`datadate_a`	512,701	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	1,369,595	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`period_index`	1,369,595	Index of the period within a filing; a release may report several periods.
`seq`	1,369,595	Row order within the release (0 = first item as it appears)
`label`	1,369,593	A free-text label describing a specific adjustment item in the statement of adjusted earnings.
`category`	1,369,595	Category code identifying the type of non-GAAP adjustment applied to a financial statement line item.
`tax_effect_item_m`	72,823	Tax effect item, US$ millions.
`mgmt_transience_terms`	1,369,595	Free-text list of terms in earnings release indicating management labels items as transient or non-recurring.
`separately_identified`	1,369,595	Flag indicating whether an adjustment item was separately identified in the earnings release. Unit: 1/0 flag.
`in_measures`	1,369,595	List of non-GAAP financial measure categories used in earnings press releases, e.g., nongaap_eps, adj_ebitda.
`in_guidance`	1,369,367	Flag indicating whether the reported item was included in management's earnings guidance. 1=yes, 0=no.
`value_m`	114,888	Value, US$ millions.
`value_ps`	46,073	Value, per diluted share (US$).
`value`	412	Adjustment to diluted earnings per share from non-GAAP to GAAP, in US$ per diluted share.

satellite

SAT_UNEXCLUDED_GAINS

grain exhibit_url x seq · summarized into UNEXCLUDED_GAINS (unexcluded_summary)

50,661 rows · 21 columns

Gains left INSIDE the non-GAAP figure (asymmetric exclusion: losses out, gains in), one row per gain (44,720 releases): verbatim label, coded concept plus concept_family (asset_sale_gain / tax_benefit / debt_extinguishment_gain / discontinued_operations / fx_gain / fair_value_gain / investment_gain / insurance_or_litigation_recovery / bargain_purchase_gain / other), value in the printed unit ($M on 97%, per share on 970 rows -> value_ps), and where in the release it appears (income_statement / narrative / cash_flow_statement / highlights / reconciliation / footnote / other). 722 items were trapped in wrapper cells and are exploded since 2026-09-06. Feeds UNEXCLUDED_GAINS.

column	non-missing	definition
`exhibit_url` JOIN KEY	50,661	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	50,661	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	47,944	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	14	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	46,251	Fiscal year of the headline period — convenience key
`fiscal_quarter`	44,299	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	50,661	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	50,661	1 = this release is the annual spine's release for its firm-year
`datadate_a`	14,504	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	50,661	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`seq`	50,661	Row order within the release (0 = first item as it appears)
`label`	38,471	A free-text label describing a specific adjustment item in the statement of adjusted earnings. Verbatim label of the gain
`concept`	38,471	The name of the business segment or reporting unit for which financial measures are reported. Coded concept as the extractor wrote it (11k spellings); use concept_family
`value`	35,714	Adjustment to diluted earnings per share from non-GAAP to GAAP, in US$ per diluted share. Gain amount in the printed unit (see unit; $M on 97%)
`unit`	38,195	Unit of measurement for values in the SAT_FWD_RECON module, e.g., $/share, $M, %, percentage points. $M / /sh (per share) / other currencies as printed
`value_ps`	3,807	Value, per diluted share (US$). Per-share amount where the release gives one
`where`	38,471	Free text indicating the section of the earnings press release where the unexcluded gain is reported. Where the gain is disclosed: income_statement / narrative / cash_flow_statement / highlights / reconciliation / footnote / other
`unexcluded_gains`	12,186	Free text listing non-excluded gains from SEC earnings releases, often as JSON with labels and concepts.
`period`	113	Reporting period label for financial data, e.g., quarter or full year, as free text.
`period_type`	24	Q=quarterly A=annual
`concept_family`	38,471	Closed family from a spelling map (derived at write time)

satellite

SAT_MEASURES_LONG

grain exhibit_url x measure · summarized into NG_FAMILY (measures_pivot)

721,469 rows · 28 columns

One row per non-GAAP MEASURE per release and period (721k rows): raw measure_type (156 spellings) plus a coded measure_family (adjusted_ebitda, ebitda, adjusted_operating_income, ffo, affo, fad, ebit, adjusted_ebitdax, ebitdare, free_cash_flow, adjusted_net_income, adjusted_eps, adjusted_gross, other), verbatim label, reconciliation start line and value, stated total, per-share figure, diluted shares, guidance ranges (four canonical columns coalesced from 20 spellings), and the bridge lines as JSON (`adjustments`). The bridge lines are ALSO exploded into SAT_MEASURE_BRIDGE_LINES (2.8M lines). 370 stray columns removed 2026-09-06.

column	non-missing	definition
`exhibit_url` JOIN KEY	721,469	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	721,469	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	710,410	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	145,170	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	18,325	Fiscal year of the headline period — convenience key
`fiscal_quarter`	659,423	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	721,469	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	721,469	1 = this release is the annual spine's release for its firm-year
`datadate_a`	237,236	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	721,469	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`seq`	721,469	Row order within the release (0 = first item as it appears)
`period_type`	721,456	Q=quarterly A=annual
`is_guidance`	721,452	1=period row is forward-looking guidance not reported actual earnings
`measure_type`	721,469	'type' measure attribute.
`measure_label`	721,448	'label' measure attribute.
`recon_start_label`	711,309	Reconciliation-table attribute: start label.
`recon_start_m`	699,711	Reconciliation-table attribute: start m.
`adjustments`	721,465	A list of adjustment items with labels and amounts in US$ millions, used in non-GAAP earnings reconciliations. JSON list of the measure's bridge lines [{label, value_m, ...}]; exploded into SAT_MEASURE_BRIDGE_LINES
`measure_total_m`	704,817	'total m' measure attribute.
`measure_per_share_reported`	108,764	'per share reported' measure attribute.
`diluted_shares_m`	566,655	Diluted shares, US$ millions.
`measure_per_share_low`	209	'per share low' measure attribute.
`measure_per_share_high`	210	'per share high' measure attribute.
`measure_total_low_m`	2,537	'total low m' measure attribute. Low end of a guided measure total ($M), coalesced from five spellings
`measure_total_high_m`	2,729	'total high m' measure attribute. High end of a guided measure total ($M), coalesced
`recon_start_low_m`	2,012	Reconciliation-table attribute: start low m. Low end of the guided start line ($M), coalesced
`recon_start_high_m`	2,148	Reconciliation-table attribute: start high m. High end of the guided start line ($M), coalesced
`measure_family`	721,469	'family' measure attribute. Coded family of measure_type (regex spelling map at write time): adjusted_ebitda / ebitda / adjusted_operating_income / ffo / affo / fad / ebit / adjusted_ebitdax / ebitdare / free_cash_flow / adjusted_net_income / adjusted_eps / adjusted_gross / other

satellite

SAT_MEASURE_BRIDGE_LINES

grain exhibit_url x measure_seq x line_seq · summarized into (none: the per-measure bridge lines, exploded from SAT_MEASURES_LONG.adjustments)

2,823,065 rows · 17 columns

Every line of every measure's reconciliation (2.8M lines), exploded from SAT_MEASURES_LONG.adjustments: exhibit_url x measure_seq x line_seq, verbatim label, value in $M, per share where given, low / high where a range. The per-measure bridge for EBITDA, FFO, free cash flow ...; the identity start + lines = total closes on 98.8% of measures.

column	non-missing	definition
`exhibit_url` JOIN KEY	2,823,065	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	2,823,065	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	2,786,499	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	2,684,023	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	2,684,078	Fiscal year of the headline period — convenience key
`fiscal_quarter`	2,559,830	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	2,823,065	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	2,823,065	1 = this release is the annual spine's release for its firm-year
`datadate_a`	962,845	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	2,823,065	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`measure_seq`	2,823,065	'seq' measure attribute. seq of the parent measure in SAT_MEASURES_LONG (join on exhibit_url + measure_seq = seq)
`line_seq`	2,823,065	Position of the line in the measure's reconciliation
`label`	2,823,060	A free-text label describing a specific adjustment item in the statement of adjusted earnings. Verbatim label of the bridge line
`value_m`	2,807,054	Value, US$ millions. Line value, $M (sign as printed)
`value_ps`	768	Value, per diluted share (US$). Line value per share where the release gives one
`low_m`	3,722	Low, US$ millions. Low end where the line is a guided range
`high_m`	3,835	High, US$ millions. High end where the line is a guided range

satellite

SAT_GUIDANCE_ITEMS

grain exhibit_url x item · summarized into GUIDANCE (guidance_items_summary)

1,099,858 rows · 22 columns

Every guidance item in a release: coded metric (88 codes; revenue, eps_gaap, eps_nongaap, revenue_growth, capex, operating_expenses, net_income, adj_ebitda, tax_rate ... 'other' 19%), verbatim label, basis (gaap / nongaap / operational / other / unclear), point or range with low / high / point AS PRINTED in the printed unit ($M, %, $ = per share, count, industry units), horizon (current_fy 56%, next_quarter 26%, next_fy 11%, long_term 3%), action (initiated / maintained / raised / lowered / narrowed / widened / updated / withdrawn / unclear / other) and the verbatim quote. GUIDANCE_ITEMS_Q is the dated twin (forecast period resolved to a date, one row per item per forecast period, 162k rows) that module GUIDANCE summarizes; both get the same vocabulary rules at write time.

column	non-missing	definition
`exhibit_url` JOIN KEY	1,099,858	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	1,099,858	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	1,002,112	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	939,512	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	939,725	Fiscal year of the headline period — convenience key
`fiscal_quarter`	944,524	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	1,099,858	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	1,099,858	1 = this release is the annual spine's release for its firm-year
`datadate_a`	239,052	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	1,099,858	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`seq`	1,099,858	Row order within the release (0 = first item as it appears)
`metric`	1,099,858	A free-text label identifying the specific financial metric reported in the guidance item.
`metric_label`	1,099,833	Verbatim label the filing used for metric.
`basis`	1,099,823	Basis indicates whether a financial metric is GAAP, non-GAAP, operational, other, both, or unclear, as reported in earnings guidance. gaap / nongaap / operational (units, production, headcount ...) / other / unclear
`point_or_range`	1,099,837	Indicates whether the adjusted item is reported as a single point estimate or a range, free text.
`point`	283,259	Point estimate of forward-looking guidance, in US$ millions, from SEC earnings press releases.
`low`	719,373	Low end of adjusted item range, in US$ millions, from SEC earnings press releases.
`high`	697,236	The highest value in a range of adjusted items, expressed in US$ millions.
`unit`	1,055,678	Unit of measurement for values in the SAT_FWD_RECON module, e.g., $/share, $M, %, percentage points. Unit as printed: $M, % (percent), $ (per-share amounts such as EPS), count, bps, $B, industry units; values are NOT rescaled
`horizon`	1,099,786	Reporting period horizon label (quarter or fiscal year) for forward-looking financial data, as free text. Guided horizon: current_fy / next_quarter / next_fy / long_term / current_quarter / other free text; GUIDANCE_ITEMS_Q resolves it to a date
`action`	1,099,856	Company's stated action regarding its earnings guidance, such as raised, lowered, or maintained, as disclosed in the press release. Stated action on the guidance: initiated / maintained (incl. reaffirmed, reiterated) / raised / lowered / narrowed / widened / updated (incl. revised) / withdrawn / unclear / other (closed vocabulary since 2026-09-06)
`quote`	1,097,088	Free text quote from SEC earnings press release providing forward-looking guidance on revenues or earnings per share. Verbatim sentence(s) of the release carrying the guidance item

satellite

GUIDANCE_ITEMS_Q

grain exhibit_url x forecast period x item · summarized into GUIDANCE (guidance_items_summary)

161,979 rows · 27 columns

column	non-missing	definition
`exhibit_url` JOIN KEY	161,979	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	161,979	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`period_end`	161,979	Headline fiscal period end as printed in the release — convenience key
`datadate`	161,979	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_type`	161,979	Q=quarterly A=annual
`forecast_period_type`	161,979	Whether the forecast period is a fiscal QUARTER or a fiscal YEAR ('quarter'/'annual'). Required, not cosmetic: for a December-FYE firm the Q4 end and the FY end are the S
`announcement_date`	161,979	Date the forecast was ISSUED (the earnings release date, falling back to the SEC filing date). Attached from the flagship on exhibit_url, because guidance rows carry no d
`announcement_date_src`	161,979	Which date announcement_date came from: 'press_release', 'sec_filing', or 'none'. String.
`press_release_date`	159,425	Date of the earnings release CONTAINING the forecast (when it was issued), not the forecast period. See horizon_days for the distance between them.
`sec_filing_date`	161,509	SEC/EDGAR filing date (YYYY-MM-DD) — the EDGAR acceptance date of the 8-K (when it was furnished to the SEC), joined from the 8-K filing index (struct `secadate`) by acce
`horizon_days`	161,979	period_end minus announcement_date, i.e. how far ahead the forecast reaches. Median 62 days for quarter forecasts, 237 for annual. Integer days; negative means the guided
`metric`	161,979	A free-text label identifying the specific financial metric reported in the guidance item.
`metric_label`	161,975	Verbatim label the filing used for metric.
`basis`	161,976	Basis indicates whether a financial metric is GAAP, non-GAAP, operational, other, both, or unclear, as reported in earnings guidance.
`unit`	154,051	Unit of measurement for values in the SAT_FWD_RECON module, e.g., $/share, $M, %, percentage points.
`horizon`	161,979	Reporting period horizon label (quarter or fiscal year) for forward-looking financial data, as free text.
`point`	38,645	Point estimate of forward-looking guidance, in US$ millions, from SEC earnings press releases.
`low`	106,993	Low end of adjusted item range, in US$ millions, from SEC earnings press releases.
`high`	105,576	The highest value in a range of adjusted items, expressed in US$ millions.
`point_or_range`	161,976	Indicates whether the adjusted item is reported as a single point estimate or a range, free text.
`action`	161,979	Company's stated action regarding its earnings guidance, such as raised, lowered, or maintained, as disclosed in the press release.
`anchor_basis`	161,979	Which reported period the categorical horizon was resolved against: 'reported_quarter', or 'reported_annual' where the filing has no quarterly period end. String.
`guidance_valued`	161,979	1 if the row carries at least one numeric guided value (point, low or high); 0 if the metric was guided qualitatively. Binary.
`guidance_has_reconciliation`	161,979	1=FORWARD non-GAAP guidance reconciled to GAAP (tightened; excl historical)
`guidance_unreasonable_effort`	161,979	1=filing invokes the SEC Item 10(e)/Reg-G "unreasonable effort(s)" exemption to omit a forward-looking non-GAAP-to-GAAP guidance reconciliation
`guidance_source`	161,979	Where the guidance row came from: 'period_row' (a dedicated guidance row), 'doc_columns' (an explicit disclosed target date), or 'items_derived' (an item from SAT_GUIDANC
`period_end_basis`	161,979	How period_end was established: 'disclosed_period_row' (printed in the filing) or 'derived_from_horizon' (resolved from a categorical horizon plus the firm's own fiscal c

satellite

GUIDANCE_Q

grain exhibit_url x guided period_end · summarized into GUIDANCE (guidance_horizon_slots: gq_/gfy_)

42,243 rows · 1260 columns

column	non-missing	definition
`exhibit_url` JOIN KEY	42,243	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`extraction_pass`	4,199	Identifier for the extraction pass that produced the guidance data, e.g., repair, main, or run21_sandwich.
`period_index`	4,199	Index of the period within a filing; a release may report several periods.
`model`	42,243	Name of the AI model used to generate the financial statement data, e.g., deepseek-v4-pro.
`ym`	42,243	Year and month of the SEC earnings press release, formatted as YYYY-MM.
`period_type`	42,243	Q=quarterly A=annual
`is_guidance`	42,243	1=period row is forward-looking guidance not reported actual earnings
`period_end`	42,200	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	4,198	Fiscal year of the headline period — convenience key
`gaap_diluted_eps`	1,110	GAAP diluted earnings per share, reported in US$ per diluted share, from SEC earnings press releases.
`nongaap_diluted_eps`	842	Non-GAAP diluted earnings per share, as reported in guidance, in US$ per diluted share.
`gaap_eps_label`	1,528	Verbatim GAAP EPS row label from filing
`nongaap_eps_label`	1,398	Verbatim non-GAAP EPS row label from filing
`gaap_eps_basic`	69	GAAP basic EPS as reported
`nongaap_eps_basic`	37	Non-GAAP basic EPS as reported
`gaap_eps_classb`	2	GAAP diluted EPS Class B shares
`dual_class_shares`	4,199	1=filing has dual-class A/B shares
`reconciliation_per_share`	4,199	1=adjustment line items stated per share (not just the EPS total)
`adjustments_net_of_tax`	4,199	1=adjustments shown net of income taxes (after-tax), no separate tax line
`j_noncash_labeled_categories`	4,199	Labels of non-cash adjustments in guidance, as list of strings, e.g., SBC, impairments, tax impacts.
`n_footnoted_adjustments`	4,199	Count of adjustment rows carrying an explanatory footnote marker
`ebitda_same_as_nongaap`	4,199	1=EBITDA presented as the non-GAAP metric
`recon_starts_nongaap`	4,198	1=reconciliation table starts with non-GAAP (reverse direction)
`j_recon_sequence`	4,199	A JSON array listing the sequence of reconciliation items from GAAP to non-GAAP EPS, with categories and labels.
`nongaap_eps_text`	587	Non-GAAP EPS anchor found in opening text (Step 1)
`gaap_eps_text`	782	GAAP EPS anchor found in opening text (Step 1)
`text_confirmed_nongaap`	4,199	1=non-GAAP EPS confirmed in press release text (LLM judgment)
`text_confirmed_gaap`	4,199	1=GAAP EPS confirmed in press release text (LLM judgment)
`gaap_net_income_m`	666	Gaap net income, US$ millions.
`nongaap_net_income_m`	307	Nongaap net income, US$ millions.
`nongaap_net_income_label`	422	Verbatim label of the non-GAAP/adjusted NET INCOME (total-dollar earnings) line from filing — dollar analogue of nongaap_eps_label (e.g. "Non-GAAP net loss")
`diluted_shares_k`	430	Diluted weighted-average shares used in computing diluted EPS, in thousands
`basic_shares_k`	104	Basic weighted-average shares used in computing basic EPS, in thousands; null if not reported
`adj_01_rent_lease`	4,140	Score1 Rent/lease expense excl. per share
`adj_02_net_interest`	4,140	Score1 Net interest expense excl. per share
`adj_03_rd`	4,140	Score1 R&D expense excl. per share
`adj_04_sbc`	4,129	Score1 Stock-based compensation per share
`adj_05a_amort_acq_intang`	4,138	Score1 Amortization of acquired intangibles per share
`adj_05b_da_other`	4,139	Score1 Other depreciation and amortization per share
`adj_05c_amort_dev_tech`	4,139	Score1 Amortization of developed/acquired technology (COGS-side) per share
`adj_06_others`	4,140	Score1 Others/unidentified + undefined residual per share (unidentified reconciling item, not a rounding artifact; rounding-level residual goes to adjust_rounding_differe
`adj_07_pension`	4,140	Score2 Pension/post-retirement excl. per share
`adj_08_severance`	4,140	Score2 Severance/termination costs per share
`adj_09_realized_gains`	4,139	Score2 Realized gains/losses on investments per share
`adj_10_inventory_writedown`	4,139	Score2 Inventory write-downs per share
`adj_11_tax_impact`	4,131	Score3 Tax impact of non-GAAP excl. per share
`adj_12_startup`	4,140	Score3 New initiatives/start-up costs per share
`adj_13_equity_income`	4,140	Score4 Equity income unconsolidated subs per share
`adj_14_impair_ppe_finite`	4,139	Score4 Impairment PP&E finite-lived intang per share
`adj_15_fx`	4,140	Score4 Foreign currency gains/losses per share
`adj_16_debt_extinguishment`	4,140	Score4 Debt extinguishment/refinancing per share
`adj_17_litigation`	4,139	Score4 Litigation/settlement costs per share
`adj_18_fair_value`	4,138	Score4 Unrealized fair value adjustments per share
`adj_19_acquisition`	4,140	Score4 Merger/acquisition costs per share
`adj_20_ppe_sale`	4,140	Score4 Gains/losses on sale of PP&E per share
`adj_21_tax_accounting`	4,140	Score5 Tax/accounting rule changes per share
`adj_22_restructuring`	4,135	Score5 Restructuring charges per share
`adj_23_discontinued`	4,140	Score5 Discontinued operations per share
`adj_24_integration`	4,140	Extended Post-acquisition integration costs per share
`adj_25_covid`	4,140	Extended COVID-19/pandemic charges per share
`adj_26_unrealized_invst`	4,140	Extended Unrealized investment gains/losses per share
`adj_27_ipr_d`	4,140	Extended Acquired in-process R&D write-off per share
`adj_28_natural_disaster`	4,140	Extended Natural disaster/catastrophe charges per share
`adj_29_supply_chain`	4,140	Extended Supply chain disruption costs per share
`adj_30_ai_transform`	4,140	Extended AI/digital transformation costs per share
`adj_31_exec_transition`	4,140	Extended Executive/C-suite transition costs per share
`adj_32_debt_issuance`	4,140	Extended Debt issuance/financing fees per share
`adj_33_crypto`	4,140	Extended Digital-asset impairment (pre-ASU 2023-08) / fair-value remeasurement (ASU 2023-08) per share
`adj_34_geopolitical`	4,140	Extended Geopolitical/sanctions/war charges per share
`adj_35_fraud`	4,137	Extended Fraud investigation/remediation costs per share
`adj_36_dei`	4,140	Extended DEI/diversity initiative costs per share
`adj_37_climate_esg`	4,140	Extended Climate transition/ESG (E+G pillar) compliance per share
`adj_38_ai_equity_gains`	4,140	Extended Gains/losses on AI-company equity stakes per share
`adj_39_tariffs`	4,140	Extended Tariff/trade-policy/duty costs per share
`adj_40_cyber`	4,140	Extended Cybersecurity-incident/ransomware/breach costs per share
`adj_41_commodity`	4,140	Extended Commodity/energy-price impacts per share
`adj_14b_goodwill_impairment`	4,138	Score4 Goodwill impairment/write-down per share
`adj_14c_indef_intangible`	4,139	Score4 Indefinite-lived intangible impairment per share
`adj_10b_inventory_method`	4,140	Score2 Inventory cost-flow method (LIFO/FIFO) effect per share
`adj_44_credit_loss`	4,140	Bad-debt/credit-loss provision (CECL) per share
`adj_45_charitable`	4,140	Charitable/philanthropic donations, foundation/relief giving per share
`adj_46_noncontrolling_interest`	4,140	Extended Non-controlling/minority-interest adjustment per share
`adj_47_preferred_dividends`	4,140	Extended Preferred/participating-security dividend adjustment (EPS-to-common bridge) per share
`adj_48_warrant_liability`	4,139	Extended Warrant-liability fair-value remeasurement (SPAC/de-SPAC; post-2018) per share
`adj_49_re_depreciation`	4,140	Extended Real-estate depreciation & amortization add-back (REIT FFO/AFFO/FAD) per share
`adj_50_divestiture_gain`	4,140	Extended Gain/loss on sale of business or divestiture per share
`adj_51_re_rent_adj`	4,140	Extended REIT non-cash rent timing (straight-line/deferred rent) per share
`adj_52_maint_capex`	4,140	Extended Recurring/maintenance capex (AFFO/FAD) per share
`adj_53_acquired_deferred_rev`	4,140	Extended Acquired deferred-revenue fair-value (purchase accounting) per share
`adj_54_environmental`	4,140	Extended Environmental remediation/cleanup per share
`adj_55_govt_grant`	4,140	Extended Government grants/ERC/subsidies per share
`adj_02_net_interest_m`	40	Score1 Net interest expense excl. total $M
`adj_04_sbc_m`	228	Score1 Stock-based compensation total $M
`adj_05a_amort_acq_intang_m`	187	Score1 Amortization of acquired intangibles total $M
`adj_05b_da_other_m`	35	Score1 Other depreciation and amortization total $M
`adj_05c_amort_dev_tech_m`	17	Score1 Amortization of developed/acquired technology (COGS-side) total $M
`adj_06_others_m`	138	Score1 Others/unidentified total $M
`adj_07_pension_m`	5	Score2 Pension/post-retirement excl. total $M
`adj_08_severance_m`	17	Score2 Severance/termination costs total $M
`adj_09_realized_gains_m`	27	Score2 Realized gains/losses investments total $M
`adj_10_inventory_writedown_m`	14	Score2 Inventory write-downs total $M
`adj_11_tax_impact_m`	187	Score3 Tax impact of non-GAAP excl. total $M
`adj_12_startup_m`	5	Score3 New initiatives/start-up costs total $M
`adj_13_equity_income_m`	8	Score4 Equity income unconsolidated subs total $M
`adj_14_impair_ppe_finite_m`	29	Score4 Impairment PP&E finite-lived intang total $M
`adj_15_fx_m`	13	Score4 Foreign currency gains/losses total $M
`adj_16_debt_extinguishment_m`	32	Score4 Debt extinguishment/refinancing total $M
`adj_17_litigation_m`	38	Score4 Litigation/settlement costs total $M
`adj_18_fair_value_m`	18	Score4 Unrealized fair value adjustments total $M
`adj_19_acquisition_m`	86	Score4 M&A transaction costs total $M
`adj_20_ppe_sale_m`	14	Score4 Gains/losses on sale of PP&E total $M
`adj_21_tax_accounting_m`	13	Score5 Tax/accounting rule changes total $M
`adj_22_restructuring_m`	163	Score5 Restructuring charges total $M
`adj_23_discontinued_m`	6	Score5 Discontinued operations total $M
`adj_24_integration_m`	27	Extended Post-acquisition integration costs total $M
`adj_25_covid_m`	1	Extended COVID-19/pandemic charges total $M
`adj_26_unrealized_invst_m`	2	Extended Unrealized investment gains/losses total $M
`adj_27_ipr_d_m`	10	Extended Acquired in-process R&D write-off total $M
`adj_28_natural_disaster_m`	4	Extended Natural disaster/catastrophe charges total $M
`adj_30_ai_transform_m`	1	Extended AI/digital transformation costs total $M
`adj_31_exec_transition_m`	2	Extended Executive/C-suite transition costs total $M
`adj_32_debt_issuance_m`	12	Extended Debt issuance/financing fees total $M
`adj_35_fraud_m`	8	Extended Fraud investigation/remediation costs total $M
`adj_40_cyber_m`	1	Extended Cybersecurity-incident/ransomware/breach costs total $M
`adj_41_commodity_m`	2	Extended Commodity/energy-price impacts total $M
`adj_14b_goodwill_impairment_m`	34	Score4 Goodwill impairment/write-down total $M
`adj_14c_indef_intangible_m`	4	Score4 Indefinite-lived intangible impairment total $M
`adj_10b_inventory_method_m`	1	Score2 Inventory cost-flow method (LIFO/FIFO) effect total $M
`adj_44_credit_loss_m`	5	Bad-debt/credit-loss provision (CECL) total $M
`adj_45_charitable_m`	3	Charitable/philanthropic donations, foundation/relief giving total $M
`adj_46_noncontrolling_interest_m`	12	Extended Non-controlling/minority-interest adjustment total $M
`adj_47_preferred_dividends_m`	9	Extended Preferred/participating-security dividend adjustment total $M
`adj_48_warrant_liability_m`	9	Extended Warrant-liability fair-value remeasurement (SPAC/de-SPAC; post-2018) total $M
`adj_49_re_depreciation_m`	12	Extended Real-estate depreciation & amortization add-back (REIT FFO/AFFO/FAD) total $M
`adj_50_divestiture_gain_m`	25	Extended Gain/loss on sale of business or divestiture total $M
`adj_51_re_rent_adj_m`	2	Extended REIT non-cash rent timing total $M
`adj_52_maint_capex_m`	2	Extended Recurring/maintenance capex (AFFO/FAD) total $M
`adj_53_acquired_deferred_rev_m`	20	Extended Acquired deferred-revenue fair-value total $M
`adj_54_environmental_m`	6	Extended Environmental remediation/cleanup total $M
`adj_55_govt_grant_m`	2	Extended Government grants/ERC/subsidies total $M
`j_adj_labels`	4,199	JSON mapping adjustment line-item codes to their descriptive labels in guidance press releases.
`check_sum`	4,072	Ratio of actual to guided EPS, indicating whether company met, beat, or missed guidance.
`eps_diff`	1,802	Difference between actual and guided earnings per share, in US$ per diluted share.
`layout`	3,882	row or column layout
`alt_nongaap_eps`	11	A SECOND non-GAAP EPS candidate found in the release (e.g. the reconciliation table total when the headline differs). Captured so basis choice is auditable.
`alt_nongaap_eps_label`	11	Verbatim label of the alternative non-GAAP EPS.
`nongaap_eps_deep`	11	Non-GAAP diluted earnings per share guidance, in US$ per share, from SEC earnings press releases.
`nongaap_eps_deep_label`	12	Verbatim label the filing used for nongaap eps deep.
`adj_deeper`	5	A deeper/more aggressive non-GAAP measure presented beyond the headline one.
`adj_deeper_eps`	11	Per-share value of that deeper measure (US$).
`adj_deeper_label`	11	Verbatim label of the deeper measure.
`total_exclusions_deep`	14	Total per-share exclusions from adjusted guidance, net of tax, in US$ per diluted share.
`recon_table_nongaap`	572	Reconciliation-table attribute: table nongaap.
`gaap_eps_continuing`	1,014	GAAP earnings per share from continuing operations, per diluted share, in US$.
`discontinued_ops_eps`	1,211	Earnings per share from discontinued operations, per diluted share, in US$.
`recon_anchor`	1,022	Reconciliation-table attribute: anchor.
`recon_start_label`	1,012	Reconciliation-table attribute: start label.
`recon_start_value`	778	Reconciliation-table attribute: start value.
`recon_starts_gaap`	1,025	Reconciliation-table attribute: starts gaap.
`adj_11a_tax_effect_of_adjustments`	491	Tax effect OF the non-GAAP adjustments, per diluted share (US$).
`adj_11b_discrete_tax_item`	427	Discrete tax item excluded in its own right, per diluted share (US$).
`adj_11_split_method`	325	How the tax line was split between the tax effect of adjustments and discrete tax items.
`adj_06_genuine`	1,272	The genuinely-labelled part of the 'other' bucket, per diluted share (US$).
`adj_06_rounding`	1,273	The rounding component isolated from the 'other' bucket.
`adj_06_plug`	1,267	BALANCING PLUG, per diluted share (US$): the residual that closes sum(adjustments) = non-GAAP EPS - GAAP EPS. Closure is guaranteed by construction, so judge plug SIZE, n
`j_adj_item_detail`	4,192	Free text detailing adjustments to guidance items, often as JSON with labels and categories.
`cogs_m`	12	Cogs, US$ millions.
`cogs_label`	14	Verbatim label the filing used for cogs.
`opex_total_m`	44	Opex total, US$ millions.
`opex_total_label`	46	Verbatim label the filing used for opex total.
`sga_m`	8	Sga, US$ millions.
`rd_expense_m`	3	Rd expense, US$ millions.
`sm_m`	1	Sm, US$ millions.
`ga_m`	15	Ga, US$ millions.
`other_opex_m`	16	Other opex, US$ millions.
`other_opex_label`	17	Verbatim label the filing used for other opex.
`nongaap_opex_m`	22	Nongaap opex, US$ millions.
`nongaap_opex_label`	24	Verbatim label the filing used for nongaap opex.
`j_recon_sequence_dollar`	2,406	A JSON list of reconciliation line items with categories and labels, used to bridge GAAP to non-GAAP guidance figures.
`j_alt_nongaap_eps_items`	383	Free-text JSON array of non-GAAP EPS items, typically FFO per diluted share, with labels and values.
`j_adj_deeper_items`	344	Free text list of adjustments to reconcile GAAP to adjusted earnings, with labels and values in US$ millions.
`j_adj_06_others_items`	112	Free text listing other adjusted items from guidance, with labels and values in unspecified units.
`adj_06_others_is_residual`	776	1=adj_06_others absorbs residual to close per-share EPS gap
`gaap_eps_imputed`	1,917	Imputed GAAP earnings per share flag; 1 if GAAP EPS was imputed from guidance, else 0. Unit: 1/0 flag.
`gaap_eps_imputed_method`	24	Method used to impute GAAP EPS when not directly disclosed, based on net income, preferred dividends, and diluted shares.
`gaap_eps_no_total`	1,917	Flag indicating whether GAAP EPS guidance excludes total items; 1=yes, 0=no.
`gaap_eps_column_corrected`	1,916	Flag indicating whether GAAP EPS column was corrected in guidance data; 1=yes, 0=no.
`sga_label`	1	Verbatim label the filing used for sga.
`exhibit_is_transcript`	273	Flag indicating whether the earnings press release exhibit is a transcript; 1 if yes, 0 if no.
`total_exclusions`	90	Total amount excluded from adjusted earnings guidance, in US$ millions or per diluted share, as reported.
`j_adj_11_tax_impact_items`	26	Total income tax impact of adjustments, in US$ per diluted share, from guidance.
`j_adj_05a_amort_acq_intang_items`	24	Free text listing amortization of acquired intangibles items in guidance, often blank; unit is free text.
`total_exclusions_m`	1	Total exclusions, US$ millions.
`j_adj_18_fair_value_items`	1	Fair value adjustments for commodity contracts from merger accounting, as disclosed in guidance, in US$ millions.
`j_adj_22_restructuring_items`	26	Restructuring items from guidance, as a list of label-value pairs, with values in US$ millions.
`j_adj_19_acquisition_items`	21	Free text listing acquisition-related items and their amounts, as disclosed in guidance, with values in US$ millions unless per-share noted.
`j_adj_04_sbc_items`	21	List of share-based compensation expense items and amounts from guidance, with labels and values in US$ millions.
`j_adj_05b_da_other_items`	3	A list of other items and their values (US$ millions) adjusted for guidance, excluding standard depreciation and amortization.
`j_adj_50_divestiture_gain_items`	3	Total gains/losses from divestitures and asset sales, per diluted share, in US$ millions.
`j_adj_47_preferred_dividends_items`	1	Free text describing preferred dividend items in guidance, with optional values, from SEC press releases.
`j_adj_10_inventory_writedown_items`	1	Inventory writedown items from guidance, with label and value in US$ millions.
`n_items_rev_to_ni`	1	Count of income-statement line items strictly between the revenue line and the net income line (income-statement granularity); null if no GAAP income statement
`n_items_rev_to_gp`	1	Count of income-statement line items strictly between the revenue line and the gross-profit line (cost lines); null if no gross-profit line
`j_adj_17_litigation_items`	18	Flag indicating whether guidance mentions litigation items, with associated expense or recovery amounts in US$ millions.
`j_adj_23_discontinued_items`	1	Free text describing discontinued items, e.g., Argentina operations excluding special items, from guidance.
`j_adj_49_re_depreciation_items`	4	Free text listing projected depreciation and amortization items with values in US$ millions from guidance.
`notes`	42,243	Free text notes explaining adjustments, guidance, or discrepancies in financial measures.
`j_adj_02_net_interest_items`	2	A list of adjustments to net interest items, each with a label and value in US$ millions per diluted share.
`revenue_label`	1	Verbatim revenue label from filing (e.g. Net revenues, Net sales)
`gross_profit_label`	1	Verbatim gross-profit label from filing (e.g. Gross profit, Gross margin); null if not reported
`operating_income_label`	1	Verbatim operating-income label from filing (e.g. Operating income, Income from operations); null if not reported
`j_adj_05c_amort_dev_tech_items`	2	Guidance for adjusted amortization of development technology items, likely in US$ millions, but no values populated.
`j_adj_28_natural_disaster_items`	1	Indicates whether the company disclosed natural disaster items in guidance, as a 1/0 flag.
`gaap_net_income_label`	1	Verbatim label the filing used for gaap net income.
`j_adj_21_tax_accounting_items`	2	Free text describing tax-related accounting adjustments in guidance, including estimated benefits and excess tax benefits.
`j_adj_13_equity_income_items`	3	Adjustments to equity income items from non-consolidated entities, per diluted share, in US$ millions.
`j_adj_53_acquired_deferred_rev_items`	4	Fair value adjustment to acquired deferred service revenue, per guidance, in US$ millions.
`j_adj_items`	2	Free text listing adjusted items in guidance, often empty; unit: free text.
`gaap_net_income_low_m`	2	Low end of gaap net income, US$ millions.
`gaap_net_income_high_m`	2	High end of gaap net income, US$ millions.
`j_adj_07_pension_m_items`	1	Pension mark-to-market loss items excluded from adjusted earnings guidance, as disclosed in SEC press releases.
`guidance_scenario`	1	Guidance attribute: scenario.
`estimate_bound`	1	Indicates whether the earnings estimate is the low or high bound in a range.
`recon_start_value_high`	1	Reconciliation-table attribute: start value high.
`gaap_eps_low`	1	Low end of gaap eps.
`gaap_eps_high`	1	High end of gaap eps.
`gaap_eps_no_total_method`	1	Indicates the GAAP EPS method used for continuing operations excluding total items, as disclosed in guidance.
`gaap_net_income_m_low`	1	Low end of gaap net income m.
`gaap_net_income_m_high`	1	High end of gaap net income m.
`cik`	42,243	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`acc_nodash`	42,243	SEC accession number without dashes (join convenience).
`period_end_disclosed`	4,156	Period end exactly as printed in the release (before date QA).
`datadate`	42,200	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`sic`	33,986	SIC industry code.
`guidance_valued`	42,243	1 if the row carries at least one numeric guided value (point, low or high); 0 if the metric was guided qualitatively. Binary.
`ticker`	1,110	Company ticker
`file_cik`	1,122	CIK parsed from the filing exhibit URL during pass-1 extraction — CROSS-CHECK against the authoritative cik (a mismatch flags a co-filer / parse issue); does not override
`datadate_reported`	1,111	Exact fiscal period end as the firm states it (= period_end; free SEC, e.g. 2016-01-28 for a 52/53-week filer)
`gaap_eps`	1,122	GAAP diluted EPS, rounded to 2 decimals (reporting convention); derived from net income/shares and flagged by gaap_eps_from_calc when the line item is not found
`nongaap_eps`	772	Non-GAAP diluted EPS, rounded to 2 decimals (reporting convention); adjustments sum exactly to nongaap_eps - gaap_eps
`adjust_rounding_difference`	1,122	Per-share rounding plug so the rounded adjustments sum exactly to nongaap_eps - gaap_eps (cents-level; undefined residuals — unidentified reconciling items, not rounding
`gaap_eps_from_calc`	1,122	1=GAAP EPS was NOT found as a line item in the filing and was derived from net income/shares (last-resort fallback; value may have >2 decimals)
`nongaap_eps_from_calc`	1,122	1=non-GAAP EPS was NOT found as a line item and was derived from non-GAAP net income/shares
`is_most_recent`	1,122	1=most recent ACTUAL (non-guidance) period in this filing (latest period_end, Q preferred over A)
`nongaap_eps_type`	772	Type of the headline non-GAAP EPS, from its verbatim label (deterministic; classifies the value, never changes it): non_gaap (label says "non-GAAP"), adjusted_earnings (a
`nongaap_eps_is_earnings`	772	1=the headline non-GAAP EPS is an EARNINGS measure (non_gaap/adjusted_earnings/adjusted_ebitda/unlabeled/other); 0=a non-earnings per-share metric wrongly carried as an E
`nongaap_eps_label_explicit_nongaap`	1,122	1=the non-GAAP EPS label literally contains "non-GAAP". 0 otherwise.
`nongaap_eps_low_confidence`	1,122	1=flag-only guard: the headline non-GAAP EPS is probably NOT a genuine adjusted-earnings figure — it is a non-earnings measure (is_earnings=0), OR differs from GAAP by on
`nongaap_eps_gaap_equivalent`	1,122	1=the non-GAAP EPS EQUALS GAAP EPS (within a cent) with NO named adjustment — i.e. it is not a distinct non-GAAP measure even if a benchmark (the academic benchmark MGR_NG) flagged it.
`nongaap_mentioned_first_table`	1,122	1=non-GAAP EPS is first row in reconciliation table (=recon_starts_nongaap)
`eps_from_calc`	1,122	1=gaap_eps/nongaap_eps derived from net income/shares (table EPS was missing)
`adj_06_others_m_is_residual`	1,122	1=adj_06_others_m absorbs residual to close total-dollar income gap
`adj_06_others_rounding`	1,122	1=the adj_06_others catch-all is a rounding/residual/balancing PLUG, not a substantive other adjustment (set when a residual was absorbed into it OR its verbatim label is
`adjs_sum_clean`	1,122	1=per-share adjs sum to EPS diff with no artificial adj_06_others residual
`plug_scale_suspect`	1,122	1=residual plug is implausibly large (>$1/share or >10x the EPS gap) — likely a scale/parse error, not a sign issue
`total_exclusions_ps_diff`	1,122	Total per-share exclusions, DIFFERENCE version = nongaap_eps - gaap_eps
`total_exclusions_ps_sum`	1,122	Total per-share exclusions, SUM version = sum of the itemized per-share adjustments as extracted (before any residual plug)
`total_exclusions_m_diff`	246	Total USD exclusions ($M), DIFFERENCE version = nongaap_net_income_m - gaap_net_income_m (null if a net-income total is missing)
`total_exclusions_m_sum`	394	Total USD exclusions ($M), SUM version = sum of the itemized adj_*_m dollar adjustments as extracted (before any residual plug)
`adjs_sum_clean_m`	246	1=dollar adjs sum to net income diff with no artificial adj_06_others_m residual
`check_ok_m`	246	1=dollar adjustments sum to nongaap_net_income - gaap_net_income
`text_matches_table`	477	1=text anchor matches table non-GAAP EPS (within $0.01); null if no text anchor
`eps_text_table_conflict`	1,122	1=a stated text EPS anchor exists but the final reported GAAP or non-GAAP EPS disagrees with it by >$0.01 (text/table mismatch -> likely wrong-column read; flagged for re
`gaap_net_income`	429	GAAP net income ($M)
`nongaap_net_income`	252	Non-GAAP net income ($M) — always imputed (see nongaap_eps_source)
`gaap_net_margin`	262	GAAP net profit margin = gaap_net_income / revenue_m (ratio; e.g. 0.152 = 15.2%)
`nongaap_net_margin`	168	Non-GAAP net profit margin = nongaap_net_income / revenue_m (ratio)
`gaap_eps_precise`	211	PRECISE GAAP EPS = gaap_net_income($M)*1000 / diluted (else basic) shares, unrounded (6 dp)
`nongaap_eps_precise`	163	PRECISE non-GAAP EPS = nongaap_net_income($M)*1000 / diluted (else basic) shares, unrounded (6 dp)
`precise_shares_k`	286	Share count (thousands) used as the denominator for ALL *_precise columns (= diluted_shares_k, or basic_shares_k when diluted is unavailable)
`precise_shares_basis`	1,122	Basis of precise_shares_k: "diluted" (preferred) or "basic" (fallback when diluted missing); blank if neither share count available
`adj_02_net_interest_precise`	30	Precise per-share adj_02_net_interest: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_04_sbc_precise`	93	Precise per-share adj_04_sbc: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_05a_amort_acq_intang_precise`	100	Precise per-share adj_05a_amort_acq_intang: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_05b_da_other_precise`	18	Precise per-share adj_05b_da_other: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_05c_amort_dev_tech_precise`	8	Precise per-share adj_05c_amort_dev_tech: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_07_pension_precise`	1	Precise per-share adj_07_pension: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_08_severance_precise`	3	Precise per-share adj_08_severance: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_09_realized_gains_precise`	4	Precise per-share adj_09_realized_gains: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_10_inventory_writedown_precise`	1	Precise per-share adj_10_inventory_writedown: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_11_tax_impact_precise`	91	Precise per-share adj_11_tax_impact: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_12_startup_precise`	1	Precise per-share adj_12_startup: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_13_equity_income_precise`	2	Precise per-share adj_13_equity_income: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_14_impair_ppe_finite_precise`	8	Precise per-share adj_14_impair_ppe_finite: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_15_fx_precise`	4	Precise per-share adj_15_fx: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_16_debt_extinguishment_precise`	13	Precise per-share adj_16_debt_extinguishment: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_17_litigation_precise`	15	Precise per-share adj_17_litigation: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_18_fair_value_precise`	10	Precise per-share adj_18_fair_value: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_19_acquisition_precise`	41	Precise per-share adj_19_acquisition: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_20_ppe_sale_precise`	6	Precise per-share adj_20_ppe_sale: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_21_tax_accounting_precise`	3	Precise per-share adj_21_tax_accounting: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_22_restructuring_precise`	56	Precise per-share adj_22_restructuring: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_23_discontinued_precise`	1	Precise per-share adj_23_discontinued: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_24_integration_precise`	11	Precise per-share adj_24_integration: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_26_unrealized_invst_precise`	1	Precise per-share adj_26_unrealized_invst: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_27_ipr_d_precise`	1	Precise per-share adj_27_ipr_d: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_28_natural_disaster_precise`	1	Precise per-share adj_28_natural_disaster: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_31_exec_transition_precise`	1	Precise per-share adj_31_exec_transition: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_32_debt_issuance_precise`	9	Precise per-share adj_32_debt_issuance: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_35_fraud_precise`	1	Precise per-share adj_35_fraud: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_41_commodity_precise`	1	Precise per-share adj_41_commodity: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_14b_goodwill_impairment_precise`	7	Precise per-share adj_14b_goodwill_impairment: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_44_credit_loss_precise`	2	Precise per-share adj_44_credit_loss: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_45_charitable_precise`	1	Precise per-share adj_45_charitable: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_46_noncontrolling_interest_precise`	6	Precise per-share adj_46_noncontrolling_interest: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_47_preferred_dividends_precise`	3	Precise per-share adj_47_preferred_dividends: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_48_warrant_liability_precise`	6	Precise per-share adj_48_warrant_liability: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_49_re_depreciation_precise`	8	Precise per-share adj_49_re_depreciation: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_50_divestiture_gain_precise`	10	Precise per-share adj_50_divestiture_gain: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_52_maint_capex_precise`	1	Precise per-share adj_52_maint_capex: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_53_acquired_deferred_rev_precise`	9	Precise per-share adj_53_acquired_deferred_rev: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_55_govt_grant_precise`	1	Precise per-share adj_55_govt_grant: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`adj_06_others_precise`	162	Precise per-share adj_06_others: adj__m($M) 1000 / diluted (else basic) shares, unrounded
`ebitda_per_share`	96	EBITDA per share: stated value if given, else ebitda_m*1000/shares_k
`n_adjustments`	1,122	Count of non-zero named adjustment categories (adj_01-37 excl. adj_06_others)
`gaap_only`	1,122	1=GAAP-ONLY reporter: filing presents NO non-GAAP earnings measure of any kind (no non-GAAP EPS, no non-GAAP net income, no named adjustment, no EBITDA/Adjusted EBITDA, n
`recon_pershare_only`	1,122	1=adjustments presented per share only (no dollar amounts itemized)
`recon_dollar_only`	1,122	1=adjustments presented as total dollars only (not per share)
`recon_both`	1,122	1=adjustments presented both per share and as total dollars
`recon_none`	1,122	1=no reconciliation table (no period extracted); see llm_status
`earnings_surprise`	38	Reported EPS minus consensus_eps, basis- and metric-matched (positive=beat)
`consensus_beat`	38	1=reported EPS beat consensus (earnings_surprise>0)
`gaap_eps_value_count`	1,122	Count of distinct occurrences of the GAAP-EPS value in prose
`nongaap_eps_value_count`	776	Count of distinct occurrences of the non-GAAP-EPS value in prose
`eps_value_mention_ratio`	432	nongaap_eps_value_count / gaap_eps_value_count
`chars_to_gaap_eps_num`	397	Character offset of the FIRST occurrence of the GAAP-EPS NUMBER in the release prose (null if not found)
`chars_to_nongaap_eps_num`	424	Character offset of the FIRST occurrence of the non-GAAP-EPS NUMBER in the release prose (null if not found)
`nongaap_eps_num_first`	365	1=non-GAAP EPS NUMBER appears before the GAAP EPS number in the prose (deterministic Chen-Gee-Neilson NG_FIRST analog by number position, not term position). Null when va
`eps_num_char_gap`	365	chars_to_gaap_eps_num minus chars_to_nongaap_eps_num (>0 = non-GAAP number is earlier/more prominent; the Bowen-Davis-Matsumoto relative-emphasis distance, in characters)
`revenue_per_share`	189	Revenue per diluted share derived from revenue_m*1000/diluted_shares_k
`operating_income_m`	253	GAAP operating income / operating earnings for most recent period ($M; revenue minus operating expenses, before interest & taxes); read from the same period column as the
`operating_eps`	128	Operating earnings per diluted share = operating_income_m*1000/diluted_shares_k (derived in post-processing, after GAAP/non-GAAP EPS resolution); null if operating_income
`nongaap_revenue_m`	62	NON-GAAP / adjusted revenue for most recent period ($M; organic / constant-currency / adjusted / core / pro-forma revenue); null if firm reports only GAAP revenue
`nongaap_revenue_label`	1,122	Verbatim non-GAAP revenue label (e.g. Organic revenue, Constant-currency revenue, Adjusted revenue); null if none
`nongaap_revenue_basis`	1,122	Basis of nongaap_revenue_m: organic / constant_currency / adjusted / core / pro_forma / other; null if none
`nongaap_revenue_per_share`	25	Non-GAAP revenue per diluted share = nongaap_revenue_m*1000/diluted_shares_k; null if missing
`revenue_growth_pct`	295	As-reported (GAAP) total revenue YoY growth, percent (e.g. 8.5 = +8.5%); null if not stated
`organic_revenue_growth_pct`	69	Organic revenue/sales growth (ex-M&A, often ex-FX), percent; null if not stated
`cc_revenue_growth_pct`	38	Constant-currency / FX-neutral revenue/sales growth, percent; null if not stated
`ffo_m`	12	REIT Funds From Operations ($M; incl. Core/Normalized FFO); null if not a REIT / not reported
`ffo_label`	1,122	Verbatim FFO label (FFO / Core FFO / Normalized FFO); null if none
`affo_m`	6	REIT Adjusted FFO / FAD / CAD ($M); null if not reported
`noi_m`	4	REIT Net Operating Income (property-level, $M); null if not reported
`ffo_per_share`	10	FFO per diluted share = ffo_m*1000/diluted_shares_k; null if missing
`affo_per_share`	5	AFFO per diluted share = affo_m*1000/diluted_shares_k; null if missing
`nongaap_gross_profit_m`	54	Non-GAAP / adjusted gross profit ($M); null if only GAAP gross profit
`gross_margin`	154	GAAP gross margin = gross_profit_m / revenue_m (ratio; e.g. 0.62 = 62%)
`nongaap_gross_margin`	54	Non-GAAP gross margin = nongaap_gross_profit_m / revenue_m (ratio)
`operating_margin`	250	Operating margin = operating_income_m / revenue_m (ratio)
`ebitda_margin`	175	EBITDA (Adjusted EBITDA) margin = ebitda_m / revenue_m (ratio)
`nongaap_tax_rate_pct`	90	Non-GAAP / adjusted effective tax rate, percent (e.g. 21.5); null if not stated
`gaap_tax_rate_pct`	76	GAAP effective tax rate, percent; null if not stated
`nongaap_roic_pct`	2	Adjusted / non-GAAP return on invested capital, percent; null if not stated
`cfo_per_share`	113	Operating CF per diluted share: cfo_m*1000/diluted_shares_k
`cfi_per_share`	91	Investing CF per diluted share: cfi_m*1000/diluted_shares_k
`cff_per_share`	91	Financing CF per diluted share: cff_m*1000/diluted_shares_k
`fcf_per_share`	44	Free CF per diluted share: fcf_m*1000/diluted_shares_k
`net_cash_per_share`	90	Net cash change per diluted share: net_cash_m*1000/diluted_shares_k
`adj_01_rent_lease_labels`	1,122	Verbatim source line-item label(s) summed into adj_01_rent_lease, "; "-joined
`adj_02_net_interest_labels`	1,122	Verbatim source line-item label(s) summed into adj_02_net_interest, "; "-joined
`adj_03_rd_labels`	1,122	Verbatim source line-item label(s) summed into adj_03_rd, "; "-joined
`adj_04_sbc_labels`	1,122	Verbatim source line-item label(s) summed into adj_04_sbc, "; "-joined
`adj_05a_amort_acq_intang_labels`	1,122	Verbatim source line-item label(s) summed into adj_05a_amort_acq_intang, "; "-joined
`adj_05b_da_other_labels`	1,122	Verbatim source line-item label(s) summed into adj_05b_da_other, "; "-joined
`adj_05c_amort_dev_tech_labels`	1,122	Verbatim source line-item label(s) summed into adj_05c_amort_dev_tech, "; "-joined
`adj_07_pension_labels`	1,122	Verbatim source line-item label(s) summed into adj_07_pension, "; "-joined
`adj_08_severance_labels`	1,122	Verbatim source line-item label(s) summed into adj_08_severance, "; "-joined
`adj_09_realized_gains_labels`	1,122	Verbatim source line-item label(s) summed into adj_09_realized_gains, "; "-joined
`adj_10_inventory_writedown_labels`	1,122	Verbatim source line-item label(s) summed into adj_10_inventory_writedown, "; "-joined
`adj_11_tax_impact_labels`	1,122	Verbatim source line-item label(s) summed into adj_11_tax_impact, "; "-joined
`adj_12_startup_labels`	1,122	Verbatim source line-item label(s) summed into adj_12_startup, "; "-joined
`adj_13_equity_income_labels`	1,122	Verbatim source line-item label(s) summed into adj_13_equity_income, "; "-joined
`adj_14_impair_ppe_finite_labels`	1,122	Verbatim source line-item label(s) summed into adj_14_impair_ppe_finite, "; "-joined
`adj_15_fx_labels`	1,122	Verbatim source line-item label(s) summed into adj_15_fx, "; "-joined
`adj_16_debt_extinguishment_labels`	1,122	Verbatim source line-item label(s) summed into adj_16_debt_extinguishment, "; "-joined
`adj_17_litigation_labels`	1,122	Verbatim source line-item label(s) summed into adj_17_litigation, "; "-joined
`adj_18_fair_value_labels`	1,122	Verbatim source line-item label(s) summed into adj_18_fair_value, "; "-joined
`adj_19_acquisition_labels`	1,122	Verbatim source line-item label(s) summed into adj_19_acquisition, "; "-joined
`adj_20_ppe_sale_labels`	1,122	Verbatim source line-item label(s) summed into adj_20_ppe_sale, "; "-joined
`adj_21_tax_accounting_labels`	1,122	Verbatim source line-item label(s) summed into adj_21_tax_accounting, "; "-joined
`adj_22_restructuring_labels`	1,122	Verbatim source line-item label(s) summed into adj_22_restructuring, "; "-joined
`adj_23_discontinued_labels`	1,122	Verbatim source line-item label(s) summed into adj_23_discontinued, "; "-joined
`adj_24_integration_labels`	1,122	Verbatim source line-item label(s) summed into adj_24_integration, "; "-joined
`adj_25_covid_labels`	1,122	Verbatim source line-item label(s) summed into adj_25_covid, "; "-joined
`adj_26_unrealized_invst_labels`	1,122	Verbatim source line-item label(s) summed into adj_26_unrealized_invst, "; "-joined
`adj_27_ipr_d_labels`	1,122	Verbatim source line-item label(s) summed into adj_27_ipr_d, "; "-joined
`adj_28_natural_disaster_labels`	1,122	Verbatim source line-item label(s) summed into adj_28_natural_disaster, "; "-joined
`adj_29_supply_chain_labels`	1,122	Verbatim source line-item label(s) summed into adj_29_supply_chain, "; "-joined
`adj_30_ai_transform_labels`	1,122	Verbatim source line-item label(s) summed into adj_30_ai_transform, "; "-joined
`adj_31_exec_transition_labels`	1,122	Verbatim source line-item label(s) summed into adj_31_exec_transition, "; "-joined
`adj_32_debt_issuance_labels`	1,122	Verbatim source line-item label(s) summed into adj_32_debt_issuance, "; "-joined
`adj_33_crypto_labels`	1,122	Verbatim source line-item label(s) summed into adj_33_crypto, "; "-joined
`adj_34_geopolitical_labels`	1,122	Verbatim source line-item label(s) summed into adj_34_geopolitical, "; "-joined
`adj_35_fraud_labels`	1,122	Verbatim source line-item label(s) summed into adj_35_fraud, "; "-joined
`adj_36_dei_labels`	1,122	Verbatim source line-item label(s) summed into adj_36_dei, "; "-joined
`adj_37_climate_esg_labels`	1,122	Verbatim source line-item label(s) summed into adj_37_climate_esg, "; "-joined
`adj_38_ai_equity_gains_labels`	1,122	Verbatim source line-item label(s) summed into adj_38_ai_equity_gains, "; "-joined
`adj_39_tariffs_labels`	1,122	Verbatim source line-item label(s) summed into adj_39_tariffs, "; "-joined
`adj_40_cyber_labels`	1,122	Verbatim source line-item label(s) summed into adj_40_cyber, "; "-joined
`adj_41_commodity_labels`	1,122	Verbatim source line-item label(s) summed into adj_41_commodity, "; "-joined
`adj_14b_goodwill_impairment_labels`	1,122	Verbatim source line-item label(s) summed into adj_14b_goodwill_impairment, "; "-joined
`adj_14c_indef_intangible_labels`	1,122	Verbatim source line-item label(s) summed into adj_14c_indef_intangible, "; "-joined
`adj_10b_inventory_method_labels`	1,122	Verbatim source line-item label(s) summed into adj_10b_inventory_method, "; "-joined
`adj_44_credit_loss_labels`	1,122	Verbatim source line-item label(s) summed into adj_44_credit_loss, "; "-joined
`adj_45_charitable_labels`	1,122	Verbatim source line-item label(s) summed into adj_45_charitable, "; "-joined
`adj_46_noncontrolling_interest_labels`	1,122	Verbatim source line-item label(s) summed into adj_46_noncontrolling_interest, "; "-joined
`adj_47_preferred_dividends_labels`	1,122	Verbatim source line-item label(s) summed into adj_47_preferred_dividends, "; "-joined
`adj_48_warrant_liability_labels`	1,122	Verbatim source line-item label(s) summed into adj_48_warrant_liability, "; "-joined
`adj_49_re_depreciation_labels`	1,122	Verbatim source line-item label(s) summed into adj_49_re_depreciation, "; "-joined
`adj_50_divestiture_gain_labels`	1,122	Verbatim source line-item label(s) summed into adj_50_divestiture_gain, "; "-joined
`adj_51_re_rent_adj_labels`	1,122	Verbatim source line-item label(s) summed into adj_51_re_rent_adj, "; "-joined
`adj_52_maint_capex_labels`	1,122	Verbatim source line-item label(s) summed into adj_52_maint_capex, "; "-joined
`adj_53_acquired_deferred_rev_labels`	1,122	Verbatim source line-item label(s) summed into adj_53_acquired_deferred_rev, "; "-joined
`adj_54_environmental_labels`	1,122	Verbatim source line-item label(s) summed into adj_54_environmental, "; "-joined
`adj_55_govt_grant_labels`	1,122	Verbatim source line-item label(s) summed into adj_55_govt_grant, "; "-joined
`adj_06_others_labels`	1,122	Verbatim source line-item label(s) summed into adj_06_others, "; "-joined
`recon_sequence`	1,122	Reconciliation lines in printed top-to-bottom order (category keys, " / "-joined; gaap_eps … nongaap_eps) — the PER-SHARE / primary table order
`n_recon_steps`	1,122	Number of steps in the reconciliation sequence (GAAP line + items + non-GAAP total)
`recon_sequence_dollar`	1,122	Total-dollar table's printed line order (category keys, ' / '-joined); empty when one combined table or the order matches the per-share table
`recon_order_differs`	1,122	1=the total-dollar reconciliation prints its lines in a DIFFERENT order than the per-share reconciliation (so adj__position and adj__position_m diverge)
`adj_01_rent_lease_position`	1	1-based row position of adj_01_rent_lease in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_01_rent_lease_position_m`	1	1-based row position of adj_01_rent_lease in the TOTAL-DOLLAR reconciliation table — can differ from adj_01_rent_lease_position when the firm prints the two tables in a d
`adj_02_net_interest_position`	58	1-based row position of adj_02_net_interest in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_02_net_interest_position_m`	62	1-based row position of adj_02_net_interest in the TOTAL-DOLLAR reconciliation table — can differ from adj_02_net_interest_position when the firm prints the two tables in
`adj_04_sbc_position`	263	1-based row position of adj_04_sbc in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_04_sbc_position_m`	266	1-based row position of adj_04_sbc in the TOTAL-DOLLAR reconciliation table — can differ from adj_04_sbc_position when the firm prints the two tables in a different order
`adj_05a_amort_acq_intang_position`	263	1-based row position of adj_05a_amort_acq_intang in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_05a_amort_acq_intang_position_m`	267	1-based row position of adj_05a_amort_acq_intang in the TOTAL-DOLLAR reconciliation table — can differ from adj_05a_amort_acq_intang_position when the firm prints the two
`adj_05b_da_other_position`	25	1-based row position of adj_05b_da_other in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_05b_da_other_position_m`	27	1-based row position of adj_05b_da_other in the TOTAL-DOLLAR reconciliation table — can differ from adj_05b_da_other_position when the firm prints the two tables in a dif
`adj_05c_amort_dev_tech_position`	21	1-based row position of adj_05c_amort_dev_tech in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_05c_amort_dev_tech_position_m`	21	1-based row position of adj_05c_amort_dev_tech in the TOTAL-DOLLAR reconciliation table — can differ from adj_05c_amort_dev_tech_position when the firm prints the two tab
`adj_07_pension_position`	13	1-based row position of adj_07_pension in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_07_pension_position_m`	13	1-based row position of adj_07_pension in the TOTAL-DOLLAR reconciliation table — can differ from adj_07_pension_position when the firm prints the two tables in a differe
`adj_08_severance_position`	13	1-based row position of adj_08_severance in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_08_severance_position_m`	14	1-based row position of adj_08_severance in the TOTAL-DOLLAR reconciliation table — can differ from adj_08_severance_position when the firm prints the two tables in a dif
`adj_09_realized_gains_position`	32	1-based row position of adj_09_realized_gains in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_09_realized_gains_position_m`	32	1-based row position of adj_09_realized_gains in the TOTAL-DOLLAR reconciliation table — can differ from adj_09_realized_gains_position when the firm prints the two table
`adj_10_inventory_writedown_position`	4	1-based row position of adj_10_inventory_writedown in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_10_inventory_writedown_position_m`	4	1-based row position of adj_10_inventory_writedown in the TOTAL-DOLLAR reconciliation table — can differ from adj_10_inventory_writedown_position when the firm prints the
`adj_11_tax_impact_position`	266	1-based row position of adj_11_tax_impact in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_11_tax_impact_position_m`	273	1-based row position of adj_11_tax_impact in the TOTAL-DOLLAR reconciliation table — can differ from adj_11_tax_impact_position when the firm prints the two tables in a d
`adj_12_startup_position`	5	1-based row position of adj_12_startup in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_12_startup_position_m`	5	1-based row position of adj_12_startup in the TOTAL-DOLLAR reconciliation table — can differ from adj_12_startup_position when the firm prints the two tables in a differe
`adj_13_equity_income_position`	10	1-based row position of adj_13_equity_income in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_13_equity_income_position_m`	10	1-based row position of adj_13_equity_income in the TOTAL-DOLLAR reconciliation table — can differ from adj_13_equity_income_position when the firm prints the two tables
`adj_14_impair_ppe_finite_position`	32	1-based row position of adj_14_impair_ppe_finite in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_14_impair_ppe_finite_position_m`	33	1-based row position of adj_14_impair_ppe_finite in the TOTAL-DOLLAR reconciliation table — can differ from adj_14_impair_ppe_finite_position when the firm prints the two
`adj_15_fx_position`	9	1-based row position of adj_15_fx in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_15_fx_position_m`	9	1-based row position of adj_15_fx in the TOTAL-DOLLAR reconciliation table — can differ from adj_15_fx_position when the firm prints the two tables in a different order (
`adj_16_debt_extinguishment_position`	38	1-based row position of adj_16_debt_extinguishment in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_16_debt_extinguishment_position_m`	39	1-based row position of adj_16_debt_extinguishment in the TOTAL-DOLLAR reconciliation table — can differ from adj_16_debt_extinguishment_position when the firm prints the
`adj_17_litigation_position`	56	1-based row position of adj_17_litigation in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_17_litigation_position_m`	56	1-based row position of adj_17_litigation in the TOTAL-DOLLAR reconciliation table — can differ from adj_17_litigation_position when the firm prints the two tables in a d
`adj_18_fair_value_position`	16	1-based row position of adj_18_fair_value in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_18_fair_value_position_m`	17	1-based row position of adj_18_fair_value in the TOTAL-DOLLAR reconciliation table — can differ from adj_18_fair_value_position when the firm prints the two tables in a d
`adj_19_acquisition_position`	117	1-based row position of adj_19_acquisition in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_19_acquisition_position_m`	120	1-based row position of adj_19_acquisition in the TOTAL-DOLLAR reconciliation table — can differ from adj_19_acquisition_position when the firm prints the two tables in a
`adj_20_ppe_sale_position`	25	1-based row position of adj_20_ppe_sale in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_20_ppe_sale_position_m`	26	1-based row position of adj_20_ppe_sale in the TOTAL-DOLLAR reconciliation table — can differ from adj_20_ppe_sale_position when the firm prints the two tables in a diffe
`adj_21_tax_accounting_position`	18	1-based row position of adj_21_tax_accounting in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_21_tax_accounting_position_m`	18	1-based row position of adj_21_tax_accounting in the TOTAL-DOLLAR reconciliation table — can differ from adj_21_tax_accounting_position when the firm prints the two table
`adj_22_restructuring_position`	229	1-based row position of adj_22_restructuring in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_22_restructuring_position_m`	233	1-based row position of adj_22_restructuring in the TOTAL-DOLLAR reconciliation table — can differ from adj_22_restructuring_position when the firm prints the two tables
`adj_23_discontinued_position`	15	1-based row position of adj_23_discontinued in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_23_discontinued_position_m`	15	1-based row position of adj_23_discontinued in the TOTAL-DOLLAR reconciliation table — can differ from adj_23_discontinued_position when the firm prints the two tables in
`adj_24_integration_position`	28	1-based row position of adj_24_integration in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_24_integration_position_m`	28	1-based row position of adj_24_integration in the TOTAL-DOLLAR reconciliation table — can differ from adj_24_integration_position when the firm prints the two tables in a
`adj_26_unrealized_invst_position`	7	1-based row position of adj_26_unrealized_invst in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_26_unrealized_invst_position_m`	7	1-based row position of adj_26_unrealized_invst in the TOTAL-DOLLAR reconciliation table — can differ from adj_26_unrealized_invst_position when the firm prints the two t
`adj_27_ipr_d_position`	8	1-based row position of adj_27_ipr_d in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_27_ipr_d_position_m`	8	1-based row position of adj_27_ipr_d in the TOTAL-DOLLAR reconciliation table — can differ from adj_27_ipr_d_position when the firm prints the two tables in a different o
`adj_28_natural_disaster_position`	3	1-based row position of adj_28_natural_disaster in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_28_natural_disaster_position_m`	3	1-based row position of adj_28_natural_disaster in the TOTAL-DOLLAR reconciliation table — can differ from adj_28_natural_disaster_position when the firm prints the two t
`adj_30_ai_transform_position`	1	1-based row position of adj_30_ai_transform in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_30_ai_transform_position_m`	1	1-based row position of adj_30_ai_transform in the TOTAL-DOLLAR reconciliation table — can differ from adj_30_ai_transform_position when the firm prints the two tables in
`adj_31_exec_transition_position`	4	1-based row position of adj_31_exec_transition in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_31_exec_transition_position_m`	4	1-based row position of adj_31_exec_transition in the TOTAL-DOLLAR reconciliation table — can differ from adj_31_exec_transition_position when the firm prints the two tab
`adj_32_debt_issuance_position`	13	1-based row position of adj_32_debt_issuance in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_32_debt_issuance_position_m`	13	1-based row position of adj_32_debt_issuance in the TOTAL-DOLLAR reconciliation table — can differ from adj_32_debt_issuance_position when the firm prints the two tables
`adj_35_fraud_position`	3	1-based row position of adj_35_fraud in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_35_fraud_position_m`	3	1-based row position of adj_35_fraud in the TOTAL-DOLLAR reconciliation table — can differ from adj_35_fraud_position when the firm prints the two tables in a different o
`adj_39_tariffs_position`	1	1-based row position of adj_39_tariffs in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_39_tariffs_position_m`	1	1-based row position of adj_39_tariffs in the TOTAL-DOLLAR reconciliation table — can differ from adj_39_tariffs_position when the firm prints the two tables in a differe
`adj_40_cyber_position`	1	1-based row position of adj_40_cyber in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_40_cyber_position_m`	1	1-based row position of adj_40_cyber in the TOTAL-DOLLAR reconciliation table — can differ from adj_40_cyber_position when the firm prints the two tables in a different o
`adj_41_commodity_position`	2	1-based row position of adj_41_commodity in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_41_commodity_position_m`	2	1-based row position of adj_41_commodity in the TOTAL-DOLLAR reconciliation table — can differ from adj_41_commodity_position when the firm prints the two tables in a dif
`adj_14b_goodwill_impairment_position`	21	1-based row position of adj_14b_goodwill_impairment in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_14b_goodwill_impairment_position_m`	21	1-based row position of adj_14b_goodwill_impairment in the TOTAL-DOLLAR reconciliation table — can differ from adj_14b_goodwill_impairment_position when the firm prints t
`adj_14c_indef_intangible_position`	3	1-based row position of adj_14c_indef_intangible in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_14c_indef_intangible_position_m`	3	1-based row position of adj_14c_indef_intangible in the TOTAL-DOLLAR reconciliation table — can differ from adj_14c_indef_intangible_position when the firm prints the two
`adj_10b_inventory_method_position`	4	1-based row position of adj_10b_inventory_method in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_10b_inventory_method_position_m`	4	1-based row position of adj_10b_inventory_method in the TOTAL-DOLLAR reconciliation table — can differ from adj_10b_inventory_method_position when the firm prints the two
`adj_44_credit_loss_position`	5	1-based row position of adj_44_credit_loss in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_44_credit_loss_position_m`	5	1-based row position of adj_44_credit_loss in the TOTAL-DOLLAR reconciliation table — can differ from adj_44_credit_loss_position when the firm prints the two tables in a
`adj_46_noncontrolling_interest_position`	14	1-based row position of adj_46_noncontrolling_interest in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_46_noncontrolling_interest_position_m`	14	1-based row position of adj_46_noncontrolling_interest in the TOTAL-DOLLAR reconciliation table — can differ from adj_46_noncontrolling_interest_position when the firm pr
`adj_47_preferred_dividends_position`	8	1-based row position of adj_47_preferred_dividends in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_47_preferred_dividends_position_m`	8	1-based row position of adj_47_preferred_dividends in the TOTAL-DOLLAR reconciliation table — can differ from adj_47_preferred_dividends_position when the firm prints the
`adj_48_warrant_liability_position`	8	1-based row position of adj_48_warrant_liability in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_48_warrant_liability_position_m`	8	1-based row position of adj_48_warrant_liability in the TOTAL-DOLLAR reconciliation table — can differ from adj_48_warrant_liability_position when the firm prints the two
`adj_49_re_depreciation_position`	17	1-based row position of adj_49_re_depreciation in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_49_re_depreciation_position_m`	17	1-based row position of adj_49_re_depreciation in the TOTAL-DOLLAR reconciliation table — can differ from adj_49_re_depreciation_position when the firm prints the two tab
`adj_50_divestiture_gain_position`	33	1-based row position of adj_50_divestiture_gain in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_50_divestiture_gain_position_m`	34	1-based row position of adj_50_divestiture_gain in the TOTAL-DOLLAR reconciliation table — can differ from adj_50_divestiture_gain_position when the firm prints the two t
`adj_51_re_rent_adj_position`	1	1-based row position of adj_51_re_rent_adj in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_51_re_rent_adj_position_m`	1	1-based row position of adj_51_re_rent_adj in the TOTAL-DOLLAR reconciliation table — can differ from adj_51_re_rent_adj_position when the firm prints the two tables in a
`adj_52_maint_capex_position`	2	1-based row position of adj_52_maint_capex in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_52_maint_capex_position_m`	2	1-based row position of adj_52_maint_capex in the TOTAL-DOLLAR reconciliation table — can differ from adj_52_maint_capex_position when the firm prints the two tables in a
`adj_53_acquired_deferred_rev_position`	22	1-based row position of adj_53_acquired_deferred_rev in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_53_acquired_deferred_rev_position_m`	22	1-based row position of adj_53_acquired_deferred_rev in the TOTAL-DOLLAR reconciliation table — can differ from adj_53_acquired_deferred_rev_position when the firm prints
`adj_54_environmental_position`	5	1-based row position of adj_54_environmental in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_54_environmental_position_m`	5	1-based row position of adj_54_environmental in the TOTAL-DOLLAR reconciliation table — can differ from adj_54_environmental_position when the firm prints the two tables
`adj_55_govt_grant_position`	4	1-based row position of adj_55_govt_grant in the PER-SHARE (primary) reconciliation table (null if absent)
`adj_55_govt_grant_position_m`	4	1-based row position of adj_55_govt_grant in the TOTAL-DOLLAR reconciliation table — can differ from adj_55_govt_grant_position when the firm prints the two tables in a d
`n_recon_lines_taxonomy`	1,122	OUR merged-taxonomy reconciliation line count: GAAP + distinct adjustment CATEGORIES + non-GAAP (several printed lines mapped to one category count once; e.g. a lone merg
`n_recon_lines_printed`	1,122	ACTUAL printed reconciliation line count: GAAP + every printed adjustment sub-line + non-GAAP (the firm-as-printed count; e.g. 3 SBC lines + GAAP + non-GAAP = 5)
`n_adj_merged`	1,122	Number of taxonomy categories into which MORE THAN ONE printed reconciliation line was accumulated
`recon_merge_map`	1,122	For each merged category: reconstructed printed line numbers + the verbatim labels accumulated into that single taxonomy position (e.g. "adj_04_sbc@L2-4: SBC in COGS / SB
`n_adj_present`	1,122	Count of non-zero named adjustment categories present (incl. the tax line)
`n_adj_dollars_disclosed`	1,122	Of the present adjustments, how many carry a DISCLOSED dollar amount (adj_*_m); the rest are stated per-share only
`adj_dollars_imputed`	1,122	1=at least one present adjustment was stated per-share only (no disclosed $); its dollar amount must be imputed from per-share x diluted_shares_k. The $ TOTAL is still ex
`adj_dollars_imputed_cats`	1,122	adj_* category keys stated per-share only (no disclosed dollar amount), "; "-joined
`n_adj_pershare_valued`	1,122	Count of adjustment categories carrying a non-zero PER-SHARE value (>= $0.01/sh)
`n_adj_dollar_valued`	1,122	Count of adjustment categories carrying a non-zero TOTAL-DOLLAR ($M) value; differs from n_adj_pershare_valued when an item is itemized in $ but aggregated, or too small
`adj_basis_asymmetric`	1,122	1=the per-share and total-dollar tables carry a DIFFERENT number of valued adjustment lines (n_adj_pershare_valued != n_adj_dollar_valued)
`effective_tax_rate`	1,122	Firm GAAP effective tax rate used to tax-effect the pseudo (income-tax expense / pre-tax income; default 0.21)
`adjustments_reversed_ps`	1,122	Per-share sum of the firm's own exclusions that fall OUTSIDE the standard set (rent, net interest, R&D, normal PP&E depreciation) — the over-adjustment the pseudo reverse
`adjustments_reversed_m`	56	$M sum of the firm's non-standard exclusions reversed by the pseudo
`pseudo_basis`	1,122	built_from_gaap (firm reports no non-GAAP) / completed_nongaap (firm reports non-GAAP; pseudo completes/standardizes it)
`adj_04_sbc_pseudo`	1,122	Standardized pretax per-share adjustment for adj_04_sbc used in the pseudo non-GAAP
`adj_05a_amort_acq_intang_pseudo`	1,122	Standardized pretax per-share adjustment for adj_05a_amort_acq_intang used in the pseudo non-GAAP
`adj_05c_amort_dev_tech_pseudo`	1,122	Standardized pretax per-share adjustment for adj_05c_amort_dev_tech used in the pseudo non-GAAP
`adj_07_pension_pseudo`	1,122	Standardized pretax per-share adjustment for adj_07_pension used in the pseudo non-GAAP
`adj_08_severance_pseudo`	1,122	Standardized pretax per-share adjustment for adj_08_severance used in the pseudo non-GAAP
`adj_09_realized_gains_pseudo`	1,122	Standardized pretax per-share adjustment for adj_09_realized_gains used in the pseudo non-GAAP
`adj_10_inventory_writedown_pseudo`	1,122	Standardized pretax per-share adjustment for adj_10_inventory_writedown used in the pseudo non-GAAP
`adj_12_startup_pseudo`	1,122	Standardized pretax per-share adjustment for adj_12_startup used in the pseudo non-GAAP
`adj_13_equity_income_pseudo`	1,122	Standardized pretax per-share adjustment for adj_13_equity_income used in the pseudo non-GAAP
`adj_14_impair_ppe_finite_pseudo`	1,122	Standardized pretax per-share adjustment for adj_14_impair_ppe_finite used in the pseudo non-GAAP
`adj_15_fx_pseudo`	1,122	Standardized pretax per-share adjustment for adj_15_fx used in the pseudo non-GAAP
`adj_16_debt_extinguishment_pseudo`	1,122	Standardized pretax per-share adjustment for adj_16_debt_extinguishment used in the pseudo non-GAAP
`adj_17_litigation_pseudo`	1,122	Standardized pretax per-share adjustment for adj_17_litigation used in the pseudo non-GAAP
`adj_18_fair_value_pseudo`	1,122	Standardized pretax per-share adjustment for adj_18_fair_value used in the pseudo non-GAAP
`adj_19_acquisition_pseudo`	1,122	Standardized pretax per-share adjustment for adj_19_acquisition used in the pseudo non-GAAP
`adj_20_ppe_sale_pseudo`	1,122	Standardized pretax per-share adjustment for adj_20_ppe_sale used in the pseudo non-GAAP
`adj_21_tax_accounting_pseudo`	1,122	Standardized pretax per-share adjustment for adj_21_tax_accounting used in the pseudo non-GAAP
`adj_22_restructuring_pseudo`	1,122	Standardized pretax per-share adjustment for adj_22_restructuring used in the pseudo non-GAAP
`adj_23_discontinued_pseudo`	1,122	Standardized pretax per-share adjustment for adj_23_discontinued used in the pseudo non-GAAP
`adj_24_integration_pseudo`	1,122	Standardized pretax per-share adjustment for adj_24_integration used in the pseudo non-GAAP
`adj_25_covid_pseudo`	1,122	Standardized pretax per-share adjustment for adj_25_covid used in the pseudo non-GAAP
`adj_26_unrealized_invst_pseudo`	1,122	Standardized pretax per-share adjustment for adj_26_unrealized_invst used in the pseudo non-GAAP
`adj_27_ipr_d_pseudo`	1,122	Standardized pretax per-share adjustment for adj_27_ipr_d used in the pseudo non-GAAP
`adj_28_natural_disaster_pseudo`	1,122	Standardized pretax per-share adjustment for adj_28_natural_disaster used in the pseudo non-GAAP
`adj_29_supply_chain_pseudo`	1,122	Standardized pretax per-share adjustment for adj_29_supply_chain used in the pseudo non-GAAP
`adj_30_ai_transform_pseudo`	1,122	Standardized pretax per-share adjustment for adj_30_ai_transform used in the pseudo non-GAAP
`adj_31_exec_transition_pseudo`	1,122	Standardized pretax per-share adjustment for adj_31_exec_transition used in the pseudo non-GAAP
`adj_32_debt_issuance_pseudo`	1,122	Standardized pretax per-share adjustment for adj_32_debt_issuance used in the pseudo non-GAAP
`adj_33_crypto_pseudo`	1,122	Standardized pretax per-share adjustment for adj_33_crypto used in the pseudo non-GAAP
`adj_34_geopolitical_pseudo`	1,122	Standardized pretax per-share adjustment for adj_34_geopolitical used in the pseudo non-GAAP
`adj_35_fraud_pseudo`	1,122	Standardized pretax per-share adjustment for adj_35_fraud used in the pseudo non-GAAP
`adj_36_dei_pseudo`	1,122	Standardized pretax per-share adjustment for adj_36_dei used in the pseudo non-GAAP
`adj_37_climate_esg_pseudo`	1,122	Standardized pretax per-share adjustment for adj_37_climate_esg used in the pseudo non-GAAP
`adj_38_ai_equity_gains_pseudo`	1,122	Standardized pretax per-share adjustment for adj_38_ai_equity_gains used in the pseudo non-GAAP
`adj_39_tariffs_pseudo`	1,122	Standardized pretax per-share adjustment for adj_39_tariffs used in the pseudo non-GAAP
`adj_40_cyber_pseudo`	1,122	Standardized pretax per-share adjustment for adj_40_cyber used in the pseudo non-GAAP
`adj_41_commodity_pseudo`	1,122	Standardized pretax per-share adjustment for adj_41_commodity used in the pseudo non-GAAP
`adj_14b_goodwill_impairment_pseudo`	1,122	Standardized pretax per-share adjustment for adj_14b_goodwill_impairment used in the pseudo non-GAAP
`adj_14c_indef_intangible_pseudo`	1,122	Standardized pretax per-share adjustment for adj_14c_indef_intangible used in the pseudo non-GAAP
`adj_10b_inventory_method_pseudo`	1,122	Standardized pretax per-share adjustment for adj_10b_inventory_method used in the pseudo non-GAAP
`adj_44_credit_loss_pseudo`	1,122	Standardized pretax per-share adjustment for adj_44_credit_loss used in the pseudo non-GAAP
`adj_45_charitable_pseudo`	1,122	Standardized pretax per-share adjustment for adj_45_charitable used in the pseudo non-GAAP
`adj_46_noncontrolling_interest_pseudo`	1,122	Standardized pretax per-share adjustment for adj_46_noncontrolling_interest used in the pseudo non-GAAP
`adj_47_preferred_dividends_pseudo`	1,122	Standardized pretax per-share adjustment for adj_47_preferred_dividends used in the pseudo non-GAAP
`adj_48_warrant_liability_pseudo`	1,122	Standardized pretax per-share adjustment for adj_48_warrant_liability used in the pseudo non-GAAP
`adj_50_divestiture_gain_pseudo`	1,122	Standardized pretax per-share adjustment for adj_50_divestiture_gain used in the pseudo non-GAAP
`adj_51_re_rent_adj_pseudo`	1,122	Standardized pretax per-share adjustment for adj_51_re_rent_adj used in the pseudo non-GAAP
`adj_53_acquired_deferred_rev_pseudo`	1,122	Standardized pretax per-share adjustment for adj_53_acquired_deferred_rev used in the pseudo non-GAAP
`adj_54_environmental_pseudo`	1,122	Standardized pretax per-share adjustment for adj_54_environmental used in the pseudo non-GAAP
`adj_55_govt_grant_pseudo`	1,122	Standardized pretax per-share adjustment for adj_55_govt_grant used in the pseudo non-GAAP
`gross_up_rate`	1,122	Tax rate t used to convert between gross and net: firm effective_tax_rate when in [0.10,0.35], else statutory (35% pre-FY2018 / 21% from FY2018)
`gross_up_method`	1,122	How gross_up_rate was chosen: "etr" (firm effective rate) or "statutory_fallback"
`adj_gross_imputed`	1,122	1=the *_gross columns are IMPUTED (firm reported net-of-tax); 0=observed (firm reported gross)
`adj_net_imputed`	1,122	1=the *_net columns are IMPUTED (firm reported gross); 0=observed (firm reported net)
`adj_01_rent_lease_gross`	1,122	adj_01_rent_lease on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_01_rent_lease_net`	1,122	adj_01_rent_lease on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_02_net_interest_gross`	1,122	adj_02_net_interest on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_02_net_interest_net`	1,122	adj_02_net_interest on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_02_net_interest_gross_m`	33	adj_02_net_interest on a GROSS (pre-tax) basis, $M
`adj_02_net_interest_net_m`	33	adj_02_net_interest on a NET (after-tax) basis, $M
`adj_03_rd_gross`	1,122	adj_03_rd on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_03_rd_net`	1,122	adj_03_rd on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_04_sbc_gross`	1,122	adj_04_sbc on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_04_sbc_net`	1,122	adj_04_sbc on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_04_sbc_gross_m`	155	adj_04_sbc on a GROSS (pre-tax) basis, $M
`adj_04_sbc_net_m`	155	adj_04_sbc on a NET (after-tax) basis, $M
`adj_05a_amort_acq_intang_gross`	1,122	adj_05a_amort_acq_intang on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_05a_amort_acq_intang_net`	1,122	adj_05a_amort_acq_intang on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_05a_amort_acq_intang_gross_m`	144	adj_05a_amort_acq_intang on a GROSS (pre-tax) basis, $M
`adj_05a_amort_acq_intang_net_m`	144	adj_05a_amort_acq_intang on a NET (after-tax) basis, $M
`adj_05b_da_other_gross`	1,122	adj_05b_da_other on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_05b_da_other_net`	1,122	adj_05b_da_other on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_05b_da_other_gross_m`	20	adj_05b_da_other on a GROSS (pre-tax) basis, $M
`adj_05b_da_other_net_m`	20	adj_05b_da_other on a NET (after-tax) basis, $M
`adj_05c_amort_dev_tech_gross`	1,122	adj_05c_amort_dev_tech on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_05c_amort_dev_tech_net`	1,122	adj_05c_amort_dev_tech on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_05c_amort_dev_tech_gross_m`	14	adj_05c_amort_dev_tech on a GROSS (pre-tax) basis, $M
`adj_05c_amort_dev_tech_net_m`	14	adj_05c_amort_dev_tech on a NET (after-tax) basis, $M
`adj_07_pension_gross`	1,122	adj_07_pension on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_07_pension_net`	1,122	adj_07_pension on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_07_pension_gross_m`	4	adj_07_pension on a GROSS (pre-tax) basis, $M
`adj_07_pension_net_m`	4	adj_07_pension on a NET (after-tax) basis, $M
`adj_08_severance_gross`	1,122	adj_08_severance on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_08_severance_net`	1,122	adj_08_severance on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_08_severance_gross_m`	11	adj_08_severance on a GROSS (pre-tax) basis, $M
`adj_08_severance_net_m`	11	adj_08_severance on a NET (after-tax) basis, $M
`adj_09_realized_gains_gross`	1,122	adj_09_realized_gains on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_09_realized_gains_net`	1,122	adj_09_realized_gains on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_09_realized_gains_gross_m`	16	adj_09_realized_gains on a GROSS (pre-tax) basis, $M
`adj_09_realized_gains_net_m`	16	adj_09_realized_gains on a NET (after-tax) basis, $M
`adj_10_inventory_writedown_gross`	1,122	adj_10_inventory_writedown on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_10_inventory_writedown_net`	1,122	adj_10_inventory_writedown on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_10_inventory_writedown_gross_m`	3	adj_10_inventory_writedown on a GROSS (pre-tax) basis, $M
`adj_10_inventory_writedown_net_m`	3	adj_10_inventory_writedown on a NET (after-tax) basis, $M
`adj_12_startup_gross`	1,122	adj_12_startup on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_12_startup_net`	1,122	adj_12_startup on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_12_startup_gross_m`	3	adj_12_startup on a GROSS (pre-tax) basis, $M
`adj_12_startup_net_m`	3	adj_12_startup on a NET (after-tax) basis, $M
`adj_13_equity_income_gross`	1,122	adj_13_equity_income on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_13_equity_income_net`	1,122	adj_13_equity_income on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_13_equity_income_gross_m`	6	adj_13_equity_income on a GROSS (pre-tax) basis, $M
`adj_13_equity_income_net_m`	6	adj_13_equity_income on a NET (after-tax) basis, $M
`adj_14_impair_ppe_finite_gross`	1,122	adj_14_impair_ppe_finite on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_14_impair_ppe_finite_net`	1,122	adj_14_impair_ppe_finite on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_14_impair_ppe_finite_gross_m`	18	adj_14_impair_ppe_finite on a GROSS (pre-tax) basis, $M
`adj_14_impair_ppe_finite_net_m`	18	adj_14_impair_ppe_finite on a NET (after-tax) basis, $M
`adj_15_fx_gross`	1,122	adj_15_fx on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_15_fx_net`	1,122	adj_15_fx on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_15_fx_gross_m`	5	adj_15_fx on a GROSS (pre-tax) basis, $M
`adj_15_fx_net_m`	5	adj_15_fx on a NET (after-tax) basis, $M
`adj_16_debt_extinguishment_gross`	1,122	adj_16_debt_extinguishment on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_16_debt_extinguishment_net`	1,122	adj_16_debt_extinguishment on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_16_debt_extinguishment_gross_m`	23	adj_16_debt_extinguishment on a GROSS (pre-tax) basis, $M
`adj_16_debt_extinguishment_net_m`	23	adj_16_debt_extinguishment on a NET (after-tax) basis, $M
`adj_17_litigation_gross`	1,122	adj_17_litigation on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_17_litigation_net`	1,122	adj_17_litigation on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_17_litigation_gross_m`	29	adj_17_litigation on a GROSS (pre-tax) basis, $M
`adj_17_litigation_net_m`	29	adj_17_litigation on a NET (after-tax) basis, $M
`adj_18_fair_value_gross`	1,122	adj_18_fair_value on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_18_fair_value_net`	1,122	adj_18_fair_value on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_18_fair_value_gross_m`	11	adj_18_fair_value on a GROSS (pre-tax) basis, $M
`adj_18_fair_value_net_m`	11	adj_18_fair_value on a NET (after-tax) basis, $M
`adj_19_acquisition_gross`	1,122	adj_19_acquisition on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_19_acquisition_net`	1,122	adj_19_acquisition on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_19_acquisition_gross_m`	64	adj_19_acquisition on a GROSS (pre-tax) basis, $M
`adj_19_acquisition_net_m`	64	adj_19_acquisition on a NET (after-tax) basis, $M
`adj_20_ppe_sale_gross`	1,122	adj_20_ppe_sale on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_20_ppe_sale_net`	1,122	adj_20_ppe_sale on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_20_ppe_sale_gross_m`	9	adj_20_ppe_sale on a GROSS (pre-tax) basis, $M
`adj_20_ppe_sale_net_m`	9	adj_20_ppe_sale on a NET (after-tax) basis, $M
`adj_21_tax_accounting_gross`	1,122	adj_21_tax_accounting on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_21_tax_accounting_net`	1,122	adj_21_tax_accounting on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_21_tax_accounting_gross_m`	8	adj_21_tax_accounting on a GROSS (pre-tax) basis, $M
`adj_21_tax_accounting_net_m`	8	adj_21_tax_accounting on a NET (after-tax) basis, $M
`adj_22_restructuring_gross`	1,122	adj_22_restructuring on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_22_restructuring_net`	1,122	adj_22_restructuring on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_22_restructuring_gross_m`	133	adj_22_restructuring on a GROSS (pre-tax) basis, $M
`adj_22_restructuring_net_m`	133	adj_22_restructuring on a NET (after-tax) basis, $M
`adj_23_discontinued_gross`	1,122	adj_23_discontinued on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_23_discontinued_net`	1,122	adj_23_discontinued on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_23_discontinued_gross_m`	5	adj_23_discontinued on a GROSS (pre-tax) basis, $M
`adj_23_discontinued_net_m`	5	adj_23_discontinued on a NET (after-tax) basis, $M
`adj_24_integration_gross`	1,122	adj_24_integration on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_24_integration_net`	1,122	adj_24_integration on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_24_integration_gross_m`	19	adj_24_integration on a GROSS (pre-tax) basis, $M
`adj_24_integration_net_m`	19	adj_24_integration on a NET (after-tax) basis, $M
`adj_25_covid_gross`	1,122	adj_25_covid on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_25_covid_net`	1,122	adj_25_covid on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_25_covid_gross_m`	1	adj_25_covid on a GROSS (pre-tax) basis, $M
`adj_25_covid_net_m`	1	adj_25_covid on a NET (after-tax) basis, $M
`adj_26_unrealized_invst_gross`	1,122	adj_26_unrealized_invst on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_26_unrealized_invst_net`	1,122	adj_26_unrealized_invst on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_26_unrealized_invst_gross_m`	2	adj_26_unrealized_invst on a GROSS (pre-tax) basis, $M
`adj_26_unrealized_invst_net_m`	2	adj_26_unrealized_invst on a NET (after-tax) basis, $M
`adj_27_ipr_d_gross`	1,122	adj_27_ipr_d on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_27_ipr_d_net`	1,122	adj_27_ipr_d on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_27_ipr_d_gross_m`	5	adj_27_ipr_d on a GROSS (pre-tax) basis, $M
`adj_27_ipr_d_net_m`	5	adj_27_ipr_d on a NET (after-tax) basis, $M
`adj_28_natural_disaster_gross`	1,122	adj_28_natural_disaster on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_28_natural_disaster_net`	1,122	adj_28_natural_disaster on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_28_natural_disaster_gross_m`	1	adj_28_natural_disaster on a GROSS (pre-tax) basis, $M
`adj_28_natural_disaster_net_m`	1	adj_28_natural_disaster on a NET (after-tax) basis, $M
`adj_29_supply_chain_gross`	1,122	adj_29_supply_chain on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_29_supply_chain_net`	1,122	adj_29_supply_chain on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_30_ai_transform_gross`	1,122	adj_30_ai_transform on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_30_ai_transform_net`	1,122	adj_30_ai_transform on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_30_ai_transform_gross_m`	1	adj_30_ai_transform on a GROSS (pre-tax) basis, $M
`adj_30_ai_transform_net_m`	1	adj_30_ai_transform on a NET (after-tax) basis, $M
`adj_31_exec_transition_gross`	1,122	adj_31_exec_transition on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_31_exec_transition_net`	1,122	adj_31_exec_transition on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_31_exec_transition_gross_m`	2	adj_31_exec_transition on a GROSS (pre-tax) basis, $M
`adj_31_exec_transition_net_m`	2	adj_31_exec_transition on a NET (after-tax) basis, $M
`adj_32_debt_issuance_gross`	1,122	adj_32_debt_issuance on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_32_debt_issuance_net`	1,122	adj_32_debt_issuance on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_32_debt_issuance_gross_m`	11	adj_32_debt_issuance on a GROSS (pre-tax) basis, $M
`adj_32_debt_issuance_net_m`	11	adj_32_debt_issuance on a NET (after-tax) basis, $M
`adj_33_crypto_gross`	1,122	adj_33_crypto on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_33_crypto_net`	1,122	adj_33_crypto on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_34_geopolitical_gross`	1,122	adj_34_geopolitical on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_34_geopolitical_net`	1,122	adj_34_geopolitical on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_35_fraud_gross`	1,122	adj_35_fraud on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_35_fraud_net`	1,122	adj_35_fraud on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_35_fraud_gross_m`	3	adj_35_fraud on a GROSS (pre-tax) basis, $M
`adj_35_fraud_net_m`	3	adj_35_fraud on a NET (after-tax) basis, $M
`adj_36_dei_gross`	1,122	adj_36_dei on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_36_dei_net`	1,122	adj_36_dei on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_37_climate_esg_gross`	1,122	adj_37_climate_esg on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_37_climate_esg_net`	1,122	adj_37_climate_esg on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_38_ai_equity_gains_gross`	1,122	adj_38_ai_equity_gains on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_38_ai_equity_gains_net`	1,122	adj_38_ai_equity_gains on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_39_tariffs_gross`	1,122	adj_39_tariffs on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_39_tariffs_net`	1,122	adj_39_tariffs on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_40_cyber_gross`	1,122	adj_40_cyber on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_40_cyber_net`	1,122	adj_40_cyber on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_40_cyber_gross_m`	1	adj_40_cyber on a GROSS (pre-tax) basis, $M
`adj_40_cyber_net_m`	1	adj_40_cyber on a NET (after-tax) basis, $M
`adj_41_commodity_gross`	1,122	adj_41_commodity on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_41_commodity_net`	1,122	adj_41_commodity on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_41_commodity_gross_m`	2	adj_41_commodity on a GROSS (pre-tax) basis, $M
`adj_41_commodity_net_m`	2	adj_41_commodity on a NET (after-tax) basis, $M
`adj_14b_goodwill_impairment_gross`	1,122	adj_14b_goodwill_impairment on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_14b_goodwill_impairment_net`	1,122	adj_14b_goodwill_impairment on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_14b_goodwill_impairment_gross_m`	21	adj_14b_goodwill_impairment on a GROSS (pre-tax) basis, $M
`adj_14b_goodwill_impairment_net_m`	21	adj_14b_goodwill_impairment on a NET (after-tax) basis, $M
`adj_14c_indef_intangible_gross`	1,122	adj_14c_indef_intangible on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_14c_indef_intangible_net`	1,122	adj_14c_indef_intangible on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_14c_indef_intangible_gross_m`	3	adj_14c_indef_intangible on a GROSS (pre-tax) basis, $M
`adj_14c_indef_intangible_net_m`	3	adj_14c_indef_intangible on a NET (after-tax) basis, $M
`adj_10b_inventory_method_gross`	1,122	adj_10b_inventory_method on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_10b_inventory_method_net`	1,122	adj_10b_inventory_method on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_10b_inventory_method_gross_m`	1	adj_10b_inventory_method on a GROSS (pre-tax) basis, $M
`adj_10b_inventory_method_net_m`	1	adj_10b_inventory_method on a NET (after-tax) basis, $M
`adj_44_credit_loss_gross`	1,122	adj_44_credit_loss on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_44_credit_loss_net`	1,122	adj_44_credit_loss on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_44_credit_loss_gross_m`	4	adj_44_credit_loss on a GROSS (pre-tax) basis, $M
`adj_44_credit_loss_net_m`	4	adj_44_credit_loss on a NET (after-tax) basis, $M
`adj_45_charitable_gross`	1,122	adj_45_charitable on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_45_charitable_net`	1,122	adj_45_charitable on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_45_charitable_gross_m`	1	adj_45_charitable on a GROSS (pre-tax) basis, $M
`adj_45_charitable_net_m`	1	adj_45_charitable on a NET (after-tax) basis, $M
`adj_46_noncontrolling_interest_gross`	1,122	adj_46_noncontrolling_interest on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_46_noncontrolling_interest_net`	1,122	adj_46_noncontrolling_interest on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_46_noncontrolling_interest_gross_m`	9	adj_46_noncontrolling_interest on a GROSS (pre-tax) basis, $M
`adj_46_noncontrolling_interest_net_m`	9	adj_46_noncontrolling_interest on a NET (after-tax) basis, $M
`adj_47_preferred_dividends_gross`	1,122	adj_47_preferred_dividends on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_47_preferred_dividends_net`	1,122	adj_47_preferred_dividends on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_47_preferred_dividends_gross_m`	3	adj_47_preferred_dividends on a GROSS (pre-tax) basis, $M
`adj_47_preferred_dividends_net_m`	3	adj_47_preferred_dividends on a NET (after-tax) basis, $M
`adj_48_warrant_liability_gross`	1,122	adj_48_warrant_liability on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_48_warrant_liability_net`	1,122	adj_48_warrant_liability on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_48_warrant_liability_gross_m`	6	adj_48_warrant_liability on a GROSS (pre-tax) basis, $M
`adj_48_warrant_liability_net_m`	6	adj_48_warrant_liability on a NET (after-tax) basis, $M
`adj_49_re_depreciation_gross`	1,122	adj_49_re_depreciation on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_49_re_depreciation_net`	1,122	adj_49_re_depreciation on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_49_re_depreciation_gross_m`	8	adj_49_re_depreciation on a GROSS (pre-tax) basis, $M
`adj_49_re_depreciation_net_m`	8	adj_49_re_depreciation on a NET (after-tax) basis, $M
`adj_50_divestiture_gain_gross`	1,122	adj_50_divestiture_gain on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_50_divestiture_gain_net`	1,122	adj_50_divestiture_gain on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_50_divestiture_gain_gross_m`	19	adj_50_divestiture_gain on a GROSS (pre-tax) basis, $M
`adj_50_divestiture_gain_net_m`	19	adj_50_divestiture_gain on a NET (after-tax) basis, $M
`adj_51_re_rent_adj_gross`	1,122	adj_51_re_rent_adj on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_51_re_rent_adj_net`	1,122	adj_51_re_rent_adj on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_52_maint_capex_gross`	1,122	adj_52_maint_capex on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_52_maint_capex_net`	1,122	adj_52_maint_capex on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_52_maint_capex_gross_m`	2	adj_52_maint_capex on a GROSS (pre-tax) basis, $M
`adj_52_maint_capex_net_m`	2	adj_52_maint_capex on a NET (after-tax) basis, $M
`adj_53_acquired_deferred_rev_gross`	1,122	adj_53_acquired_deferred_rev on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_53_acquired_deferred_rev_net`	1,122	adj_53_acquired_deferred_rev on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_53_acquired_deferred_rev_gross_m`	16	adj_53_acquired_deferred_rev on a GROSS (pre-tax) basis, $M
`adj_53_acquired_deferred_rev_net_m`	16	adj_53_acquired_deferred_rev on a NET (after-tax) basis, $M
`adj_54_environmental_gross`	1,122	adj_54_environmental on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_54_environmental_net`	1,122	adj_54_environmental on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_54_environmental_gross_m`	4	adj_54_environmental on a GROSS (pre-tax) basis, $M
`adj_54_environmental_net_m`	4	adj_54_environmental on a NET (after-tax) basis, $M
`adj_55_govt_grant_gross`	1,122	adj_55_govt_grant on a GROSS (pre-tax) basis, per share — observed if firm reported gross, else imputed = net/(1-t)
`adj_55_govt_grant_net`	1,122	adj_55_govt_grant on a NET (after-tax) basis, per share — observed if firm reported net, else imputed = gross*(1-t)
`adj_55_govt_grant_gross_m`	2	adj_55_govt_grant on a GROSS (pre-tax) basis, $M
`adj_55_govt_grant_net_m`	2	adj_55_govt_grant on a NET (after-tax) basis, $M
`adjustments_gross_ps`	1,122	Total adjustments on a GROSS (pre-tax) basis, per share = sum of adj_*_gross (excludes the tax line)
`adjustments_net_ps`	1,122	Total adjustments on a NET (after-tax) basis, per share = sum of adj_*_net
`adjustments_gross_m`	367	Total adjustments on a GROSS (pre-tax) basis, $M
`adjustments_net_m`	367	Total adjustments on a NET (after-tax) basis, $M
`tax_impact_gross_ps`	1,122	Separate tax line in the GROSS view, per share (negative = a deduction): observed adj_11_tax_impact if firm reported gross, else imputed = -wedge*t/(1-t). The NET view em
`tax_impact_gross_m`	174	Separate tax line in the GROSS view, $M (negative deduction)
`total_noncash_excl_ps`	616	Per-share exclusions of NON-CASH nature (SBC, amortization, impairments, fair-value, etc.); category map CASH_NATURE
`total_cash_excl_ps`	616	Per-share exclusions of CASH nature (severance, litigation, deal/integration costs, etc.)
`total_cashmixed_excl_ps`	616	Per-share exclusions of MIXED cash nature (restructuring, FX, debt extinguishment — part cash/part non-cash)
`total_noncash_excl_m`	367	Total $M exclusions of NON-CASH nature
`total_cash_excl_m`	367	Total $M exclusions of CASH nature
`total_cashmixed_excl_m`	367	Total $M exclusions of MIXED cash nature
`noncash_excl_share`	615	Non-cash share of itemized exclusions = /non-cash/ / (/non-cash/+/cash/+/mixed/), per share (0–1)
`total_recurring_excl_ps`	616	Per-share exclusions that are RECURRING by nature (SBC, amortization, R&D, rent, interest, pension); category map RECUR_NATURE
`total_nonrecur_excl_ps`	616	Per-share exclusions that are NON-RECURRING by nature (COVID, disaster, IPR&D, debt extinguishment, impairments, deal costs, etc.)
`total_recurmixed_excl_ps`	616	Per-share exclusions of MIXED recurrence (restructuring, litigation, fair-value, crypto/warrant remeasurement — recurring for some firms)
`total_recurring_excl_m`	367	Total $M recurring-nature exclusions
`total_nonrecur_excl_m`	367	Total $M non-recurring-nature exclusions
`total_recurmixed_excl_m`	367	Total $M mixed-recurrence exclusions
`recurring_excl_share`	616	Recurring share of itemized exclusions = /recurring/ / total, per share (0–1); a high value flags exclusion of normal recurring costs
`total_noncash_resolved_ps`	616	Per-share NON-CASH exclusions RESOLVED: non-cash-nature items PLUS any mixed/cash item the filing explicitly labels "non-cash" (noncash_labeled_categories)
`total_noncash_resolved_m`	367	Total $M non-cash exclusions resolved (incl. filing-labeled non-cash items)
`noncash_labeled_categories`	1,122	adj_* category keys whose row label the FILING explicitly calls "non-cash" ("; "-joined; LLM-extracted; resolves mixed items)
`accession_number`	1,122	Full SEC exhibit URL
`source_is_txt`	1,122	1=source exhibit is a plain-text .txt filing (space-aligned columns; flash under-values the itemization, so these are routed to pro-think). 0=.htm/.html.
`status`	1,122	COMPLETE / PARTIAL / NOT_FOUND
`_check_ok`	1,122	Internal build check: the reconciliation identity closed for this row.
`_eps_diff`	1,122	Internal build check: non-GAAP EPS minus GAAP EPS.
`_check_sum`	1,122	Internal build check: the summed left-hand side of the identity.
`url`	1,122	Source URL of the filing exhibit.
`press_release_location`	1,122	Dateline city/location of the press release (null if none)
`nongaap_mentioned_first`	1,122	1=non-GAAP EPS mentioned before GAAP in headline/first para
`first_nongaap_basis`	1,122	Basis of the FIRST non-GAAP measure in the headline/text: per_share / dollar / both (blank if none)
`gaap_mentioned_first`	1,122	1=GAAP EPS mentioned before non-GAAP in headline/first para
`recent_period_first`	1,122	1=most recent/current period is the first (left-most) data column in the primary table; 0=a prior period is shown first (current period in a later/right column)
`nongaap_bulletin`	1,122	1=non-GAAP EPS appears as a bullet point in press release highlights
`gaap_bulletin`	1,122	1=GAAP EPS appears as a bullet point in press release highlights
`ebitda_exists`	1,122	1=EBITDA or variant mentioned in filing
`ebitda_m`	192	Primary EBITDA measure for most recent period ($M)
`ebitda_label`	219	Exact label of EBITDA measure (e.g. Adjusted EBITDA, EBITDAX)
`ebitda_per_share_stated`	3	EBITDA per share as explicitly stated in filing (null if not stated)
`revenue_m`	535	Total revenue/net sales for most recent period ($M)
`gross_profit_m`	154	Gross profit for most recent period ($M; revenue minus cost of revenue); null if no gross-profit line is presented
`cfo_m`	233	Cash flow from operating activities ($M)
`cfi_m`	175	Cash flow from investing activities ($M; typically negative)
`cff_m`	175	Cash flow from financing activities ($M)
`fcf_m`	92	Free cash flow ($M; typically non-GAAP: operating CF minus capex)
`fcf_label`	1,122	Verbatim free cash flow label (e.g. Free cash flow, Adjusted FCF)
`net_cash_m`	167	Net change in cash and cash equivalents ($M)
`cfo_period_months`	233	Length in months of the period the cash-flow figures (cfo_m/cfi_m/cff_m/fcf_m/net_cash_m) cover, from the statement heading (3/6/9/12); cash-flow statements are cumulativ
`alt_earnings_count`	1,122	Count of distinct alternative/adjusted earnings metrics reported in addition to GAAP (EBITDA and Adjusted EBITDA count separately; a metric total and its per-share twin c
`alt_earnings_labels`	1,122	Verbatim labels of the alternative earnings metrics, "; "-joined, aligned 1:1 with alt_earnings_values
`alt_earnings_values`	1,122	Most-recent-period value of each alternative earnings metric, "; "-joined in filing order, same order as alt_earnings_labels (e.g. "43.9$M; 1.71/sh")
`guidance_given`	1,122	1=forward-looking guidance present (any metric, GAAP or non-GAAP)
`guidance_metric`	1,106	Forward-guidance metric(s), ;-joined (eps/revenue/ebitda/...)
`guidance_covers_eps`	1,106	1=forward guidance includes EPS, 0=guidance but not EPS, .=none
`guidance_has_reconciliation`	1,122	1=FORWARD non-GAAP guidance reconciled to GAAP (tightened; excl historical)
`guidance_unreasonable_effort`	1,122	1=filing invokes the SEC Item 10(e)/Reg-G "unreasonable effort(s)" exemption to omit a forward-looking non-GAAP-to-GAAP guidance reconciliation
`guidance_nongaap_point`	2,272	Non-GAAP EPS guidance point estimate (null if range)
`guidance_nongaap_lower`	22,036	Non-GAAP EPS guidance range lower bound
`guidance_nongaap_higher`	21,930	Non-GAAP EPS guidance range upper bound
`guidance_nongaap_mean`	512	Non-GAAP EPS guidance mean of lower and higher bounds
`guidance_gaap_point`	2,732	GAAP EPS guidance point estimate (null if range)
`guidance_gaap_lower`	24,238	GAAP EPS guidance range lower bound
`guidance_gaap_higher`	24,104	GAAP EPS guidance range upper bound
`guidance_gaap_mean`	537	GAAP EPS guidance mean of lower and higher bounds
`guidance_revenue_point`	327	Forward REVENUE guidance point estimate ($M; non-GAAP/adjusted preferred; null if range)
`guidance_revenue_lower`	375	Forward revenue guidance range lower bound ($M)
`guidance_revenue_higher`	361	Forward revenue guidance range upper bound ($M)
`guidance_revenue_mean`	361	Forward revenue guidance mean of lower and higher bounds ($M)
`guidance_revenue_growth_point`	94	Forward revenue GROWTH-RATE guidance point estimate (percent, e.g. 8.5; used when revenue guided as a growth rate)
`guidance_revenue_growth_lower`	75	Forward revenue growth-rate guidance lower bound (percent)
`guidance_revenue_growth_higher`	63	Forward revenue growth-rate guidance upper bound (percent)
`guidance_revenue_growth_mean`	63	Forward revenue growth-rate guidance mean of bounds (percent)
`guidance_ebitda_point`	70	Forward EBITDA guidance point estimate ($M; Adjusted EBITDA preferred; null if range)
`guidance_ebitda_lower`	102	Forward EBITDA guidance range lower bound ($M)
`guidance_ebitda_higher`	101	Forward EBITDA guidance range upper bound ($M)
`guidance_ebitda_mean`	101	Forward EBITDA guidance mean of lower and higher bounds ($M)
`guidance_organic_growth_point`	32	Forward ORGANIC / constant-currency revenue/sales GROWTH guidance point estimate (percent)
`guidance_organic_growth_lower`	35	Forward organic/constant-currency growth guidance lower bound (percent)
`guidance_organic_growth_higher`	34	Forward organic/constant-currency growth guidance upper bound (percent)
`guidance_organic_growth_mean`	34	Forward organic/constant-currency growth guidance mean of bounds (percent)
`consensus_mentioned`	1,122	1=press release explicitly compares EPS to an analyst consensus/estimate
`consensus_source`	1,122	Consensus provider: analyst-forecast data, First Call, Thomson Reuters, Zacks, FactSet, etc.
`consensus_metric`	1,122	Basis of compared figure: gaap or nongaap
`consensus_basis`	1,122	Share basis of comparison: diluted or basic
`consensus_eps`	38	Analyst consensus/forecast EPS value stated in the release
`consensus_eps_reported`	27	Company reported EPS figure stated alongside the consensus (prose)
`consensus_direction`	1,122	beat / miss / meet as worded in the release
`compared_to_year_ago`	1,122	1=release compares EPS to its own prior-year (year-ago) value
`eps_year_ago`	495	Prior-year EPS value the release compares against (not a consensus)
`nongaap_disclaimer`	1,122	1=release includes Reg-G cautionary language (non-GAAP supplemental, not a substitute for GAAP)
`earnings_call_mentioned`	1,122	1=release announces an earnings conference call/webcast
`call_date`	1,122	Earnings conference call date (YYYY-MM-DD)
`call_time_et`	1,122	Call time converted to Eastern Time (24-hour HH:MM)
`call_timezone_stated`	1,122	Time zone as written in the release: ET/CT/MT/PT
`call_webcast_url`	1,122	Verbatim website/URL for the earnings call or webcast / IR events page (null if none given)
`call_same_day`	756	1=conference call is the same day as the press release
`header_text`	1,122	Verbatim press release headline/title
`header_describes_performance`	1,122	1=headline characterizes performance (not just announces results)
`header_tone`	1,122	Headline tone: positive / negative / mixed / neutral
`header_performance_type`	1,122	Primary performance type in headline: revenue/earnings/growth/record/margin/cash_flow/loss/guidance/operational/mixed/none
`nongaap_justification_provided`	1,122	1=release gives a reason/benefit for using non-GAAP or excluding items
`nongaap_justification_type`	1,121	Primary rationale: investor_usefulness/management_use/comparability/core_operations/non_recurring/other/none
`bulletin_count`	1,122	Number of highlight bullet points in the release (LLM)
`bulletins_used`	1,122	1=release uses highlight bullet points
`bulletin_word_ratio`	1,122	bulletin_count / prose word count (tables excluded)
`bulletin_tone`	1,122	Overall tone of the bullets: positive/negative/neutral/mixed/none
`bulletin_order_fav_to_less`	1,122	1=bullets ordered most-favorable to least-favorable
`bulletin_order_basis`	1,122	What the bullet order is based on: favorability/magnitude/chronological/metric_importance/segment/mixed/none
`bulletin_spin_direction`	1,122	Bullet positivity vs actual results: bullets_overstate/consistent/bullets_understate/none
`bulletin_spin_degree`	1,122	Degree of bullet-vs-results discrepancy: none/low/moderate/high
`alt_earnings_values_pershare`	1,122	Per-diluted-share value of each alternative earnings metric (/sh metrics pass through, $M metrics = value*1000/most-recent diluted_shares_k), "; "-joined in the same orde
`guidance_period_end`	1,122	On a REPORTED row: the period the firm's guidance TARGETS (the nearest forward QUARTER it guides to), lifted from the LLM-extracted is_guidance rows so the reported row i
`guidance_datadate`	1,122	guidance_period_end snapped to nearest calendar month-end (same convention as datadate) — link a firm's guidance to the future ACTUAL via cik+guidance_datadate.
`guidance_period_type`	1,122	Q or A — horizon of the primary guidance (Q if any quarterly guidance, else A).
`guidance_annual_period_end`	1,122	The ANNUAL (full-year) period the guidance targets, when the firm also gives FY guidance alongside the quarter; null otherwise.
`shares_m`	1,016	Diluted share count used for per-share conversion, in millions.
`imputed_share_source`	1,122	Origin of the share count when the filing printed none: 'gaap_ni_over_gaap_eps' (derived from the filing) or 'not_computable_from_filing'.
`raw_nongaap_eps`	763	Non-GAAP EPS as first read, before cleaning rules.
`raw_nongaap_ni_m`	249	Non-GAAP net income as first read from the filing, US$ millions, before the eligibility gating that populates nongaap_net_income.
`raw_gaap_eps`	1,108	GAAP EPS as first read, before cleaning rules.
`raw_gaap_ni_m`	425	GAAP net income as first read, US$ millions, before gating.
`ni_dollars_only`	1,122	1 if the release reconciled in DOLLARS only and printed no per-share figure.
`guidance_ni_dollars_only`	1,122	Guidance attribute: ni dollars only.
`nongaap_eps_incl_imputed`	772	(derived from nongaap_eps)
`gaap_eps_incl_imputed`	1,122	(derived from gaap_eps)
`adj_ps_imputed`	1,122	1 if per-share adjustment amounts required an imputed share count.
`adj_01_rent_lease_ps_incl_imputed`	1,122	(derived from adj_01_rent_lease)
`imputed_adj_02_net_interest_ps`	1	(derived from adj_02_net_interest)
`adj_02_net_interest_ps_incl_imputed`	1,122	(derived from adj_02_net_interest)
`adj_03_rd_ps_incl_imputed`	1,122	(derived from adj_03_rd)
`imputed_adj_04_sbc_ps`	1	(derived from adj_04_sbc)
`adj_04_sbc_ps_incl_imputed`	1,122	(derived from adj_04_sbc)
`imputed_adj_05a_amort_acq_intang_ps`	1	(derived from adj_05a_amort_acq_intang)
`adj_05a_amort_acq_intang_ps_incl_imputed`	1,122	(derived from adj_05a_amort_acq_intang)
`imputed_adj_05b_da_other_ps`	1	(derived from adj_05b_da_other)
`adj_05b_da_other_ps_incl_imputed`	1,122	(derived from adj_05b_da_other)
`adj_05c_amort_dev_tech_ps_incl_imputed`	1,122	(derived from adj_05c_amort_dev_tech)
`adj_07_pension_ps_incl_imputed`	1,122	(derived from adj_07_pension)
`adj_08_severance_ps_incl_imputed`	1,122	(derived from adj_08_severance)
`adj_09_realized_gains_ps_incl_imputed`	1,122	(derived from adj_09_realized_gains)
`adj_10_inventory_writedown_ps_incl_imputed`	1,122	(derived from adj_10_inventory_writedown)
`adj_11_tax_impact_ps_incl_imputed`	1,122	(derived from adj_11_tax_impact)
`adj_12_startup_ps_incl_imputed`	1,122	(derived from adj_12_startup)
`imputed_adj_13_equity_income_ps`	1	(derived from adj_13_equity_income)
`adj_13_equity_income_ps_incl_imputed`	1,122	(derived from adj_13_equity_income)
`adj_14_impair_ppe_finite_ps_incl_imputed`	1,122	(derived from adj_14_impair_ppe_finite)
`imputed_adj_15_fx_ps`	1	(derived from adj_15_fx)
`adj_15_fx_ps_incl_imputed`	1,122	(derived from adj_15_fx)
`imputed_adj_16_debt_extinguishment_ps`	1	(derived from adj_16_debt_extinguishment)
`adj_16_debt_extinguishment_ps_incl_imputed`	1,122	(derived from adj_16_debt_extinguishment)
`imputed_adj_17_litigation_ps`	1	(derived from adj_17_litigation)
`adj_17_litigation_ps_incl_imputed`	1,122	(derived from adj_17_litigation)
`imputed_adj_18_fair_value_ps`	1	(derived from adj_18_fair_value)
`adj_18_fair_value_ps_incl_imputed`	1,122	(derived from adj_18_fair_value)
`imputed_adj_19_acquisition_ps`	2	(derived from adj_19_acquisition)
`adj_19_acquisition_ps_incl_imputed`	1,122	(derived from adj_19_acquisition)
`adj_20_ppe_sale_ps_incl_imputed`	1,122	(derived from adj_20_ppe_sale)
`adj_21_tax_accounting_ps_incl_imputed`	1,122	(derived from adj_21_tax_accounting)
`imputed_adj_22_restructuring_ps`	1	(derived from adj_22_restructuring)
`adj_22_restructuring_ps_incl_imputed`	1,122	(derived from adj_22_restructuring)
`adj_23_discontinued_ps_incl_imputed`	1,122	(derived from adj_23_discontinued)
`adj_24_integration_ps_incl_imputed`	1,122	(derived from adj_24_integration)
`adj_25_covid_ps_incl_imputed`	1,122	(derived from adj_25_covid)
`adj_26_unrealized_invst_ps_incl_imputed`	1,122	(derived from adj_26_unrealized_invst)
`adj_27_ipr_d_ps_incl_imputed`	1,122	(derived from adj_27_ipr_d)
`adj_28_natural_disaster_ps_incl_imputed`	1,122	(derived from adj_28_natural_disaster)
`adj_29_supply_chain_ps_incl_imputed`	1,122	(derived from adj_29_supply_chain)
`adj_30_ai_transform_ps_incl_imputed`	1,122	(derived from adj_30_ai_transform)
`adj_31_exec_transition_ps_incl_imputed`	1,122	(derived from adj_31_exec_transition)
`imputed_adj_32_debt_issuance_ps`	1	(derived from adj_32_debt_issuance)
`adj_32_debt_issuance_ps_incl_imputed`	1,122	(derived from adj_32_debt_issuance)
`adj_33_crypto_ps_incl_imputed`	1,122	(derived from adj_33_crypto)
`adj_34_geopolitical_ps_incl_imputed`	1,122	(derived from adj_34_geopolitical)
`adj_35_fraud_ps_incl_imputed`	1,122	(derived from adj_35_fraud)
`adj_36_dei_ps_incl_imputed`	1,122	(derived from adj_36_dei)
`adj_37_climate_esg_ps_incl_imputed`	1,122	(derived from adj_37_climate_esg)
`adj_38_ai_equity_gains_ps_incl_imputed`	1,122	(derived from adj_38_ai_equity_gains)
`adj_39_tariffs_ps_incl_imputed`	1,122	(derived from adj_39_tariffs)
`adj_40_cyber_ps_incl_imputed`	1,122	(derived from adj_40_cyber)
`adj_41_commodity_ps_incl_imputed`	1,122	(derived from adj_41_commodity)
`adj_14b_goodwill_impairment_ps_incl_imputed`	1,122	(derived from adj_14b_goodwill_impairment)
`adj_14c_indef_intangible_ps_incl_imputed`	1,122	(derived from adj_14c_indef_intangible)
`adj_10b_inventory_method_ps_incl_imputed`	1,122	(derived from adj_10b_inventory_method)
`adj_44_credit_loss_ps_incl_imputed`	1,122	(derived from adj_44_credit_loss)
`adj_45_charitable_ps_incl_imputed`	1,122	(derived from adj_45_charitable)
`imputed_adj_46_noncontrolling_interest_ps`	1	(derived from adj_46_noncontrolling_interest)
`adj_46_noncontrolling_interest_ps_incl_imputed`	1,122	(derived from adj_46_noncontrolling_interest)
`imputed_adj_47_preferred_dividends_ps`	1	(derived from adj_47_preferred_dividends)
`adj_47_preferred_dividends_ps_incl_imputed`	1,122	(derived from adj_47_preferred_dividends)
`adj_48_warrant_liability_ps_incl_imputed`	1,122	(derived from adj_48_warrant_liability)
`imputed_adj_49_re_depreciation_ps`	1	(derived from adj_49_re_depreciation)
`adj_49_re_depreciation_ps_incl_imputed`	1,122	(derived from adj_49_re_depreciation)
`imputed_adj_50_divestiture_gain_ps`	1	(derived from adj_50_divestiture_gain)
`adj_50_divestiture_gain_ps_incl_imputed`	1,122	(derived from adj_50_divestiture_gain)
`adj_51_re_rent_adj_ps_incl_imputed`	1,122	(derived from adj_51_re_rent_adj)
`adj_52_maint_capex_ps_incl_imputed`	1,122	(derived from adj_52_maint_capex)
`adj_53_acquired_deferred_rev_ps_incl_imputed`	1,122	(derived from adj_53_acquired_deferred_rev)
`adj_54_environmental_ps_incl_imputed`	1,122	(derived from adj_54_environmental)
`adj_55_govt_grant_ps_incl_imputed`	1,122	(derived from adj_55_govt_grant)
`imputed_adj_06_others_ps`	2	(derived from adj_06_others)
`adj_06_others_ps_incl_imputed`	1,122	(derived from adj_06_others)
`adj_01_rent_lease_position_ps_incl_imputed`	1	(derived from adj_01_rent_lease_position)
`adj_02_net_interest_position_ps_incl_imputed`	58	(derived from adj_02_net_interest_position)
`adj_04_sbc_position_ps_incl_imputed`	263	(derived from adj_04_sbc_position)
`imputed_adj_05a_amort_acq_intang_position_ps`	1	(derived from adj_05a_amort_acq_intang_position)
`adj_05a_amort_acq_intang_position_ps_incl_imputed`	263	(derived from adj_05a_amort_acq_intang_position)
`adj_05b_da_other_position_ps_incl_imputed`	25	(derived from adj_05b_da_other_position)
`adj_05c_amort_dev_tech_position_ps_incl_imputed`	21	(derived from adj_05c_amort_dev_tech_position)
`adj_07_pension_position_ps_incl_imputed`	13	(derived from adj_07_pension_position)
`adj_08_severance_position_ps_incl_imputed`	13	(derived from adj_08_severance_position)
`adj_09_realized_gains_position_ps_incl_imputed`	32	(derived from adj_09_realized_gains_position)
`adj_10_inventory_writedown_position_ps_incl_imputed`	4	(derived from adj_10_inventory_writedown_position)
`adj_11_tax_impact_position_ps_incl_imputed`	266	(derived from adj_11_tax_impact_position)
`adj_12_startup_position_ps_incl_imputed`	5	(derived from adj_12_startup_position)
`adj_13_equity_income_position_ps_incl_imputed`	10	(derived from adj_13_equity_income_position)
`adj_14_impair_ppe_finite_position_ps_incl_imputed`	32	(derived from adj_14_impair_ppe_finite_position)
`imputed_adj_15_fx_position_ps`	1	(derived from adj_15_fx_position)
`adj_15_fx_position_ps_incl_imputed`	9	(derived from adj_15_fx_position)
`adj_16_debt_extinguishment_position_ps_incl_imputed`	38	(derived from adj_16_debt_extinguishment_position)
`adj_17_litigation_position_ps_incl_imputed`	56	(derived from adj_17_litigation_position)
`adj_18_fair_value_position_ps_incl_imputed`	16	(derived from adj_18_fair_value_position)
`imputed_adj_19_acquisition_position_ps`	1	(derived from adj_19_acquisition_position)
`adj_19_acquisition_position_ps_incl_imputed`	117	(derived from adj_19_acquisition_position)
`adj_20_ppe_sale_position_ps_incl_imputed`	25	(derived from adj_20_ppe_sale_position)
`adj_21_tax_accounting_position_ps_incl_imputed`	18	(derived from adj_21_tax_accounting_position)
`imputed_adj_22_restructuring_position_ps`	1	(derived from adj_22_restructuring_position)
`adj_22_restructuring_position_ps_incl_imputed`	229	(derived from adj_22_restructuring_position)
`adj_23_discontinued_position_ps_incl_imputed`	15	(derived from adj_23_discontinued_position)
`adj_24_integration_position_ps_incl_imputed`	28	(derived from adj_24_integration_position)
`adj_26_unrealized_invst_position_ps_incl_imputed`	7	(derived from adj_26_unrealized_invst_position)
`adj_27_ipr_d_position_ps_incl_imputed`	8	(derived from adj_27_ipr_d_position)
`adj_28_natural_disaster_position_ps_incl_imputed`	3	(derived from adj_28_natural_disaster_position)
`adj_30_ai_transform_position_ps_incl_imputed`	1	(derived from adj_30_ai_transform_position)
`adj_31_exec_transition_position_ps_incl_imputed`	4	(derived from adj_31_exec_transition_position)
`adj_32_debt_issuance_position_ps_incl_imputed`	13	(derived from adj_32_debt_issuance_position)
`adj_35_fraud_position_ps_incl_imputed`	3	(derived from adj_35_fraud_position)
`adj_39_tariffs_position_ps_incl_imputed`	1	(derived from adj_39_tariffs_position)
`adj_40_cyber_position_ps_incl_imputed`	1	(derived from adj_40_cyber_position)
`adj_41_commodity_position_ps_incl_imputed`	2	(derived from adj_41_commodity_position)
`adj_14b_goodwill_impairment_position_ps_incl_imputed`	21	(derived from adj_14b_goodwill_impairment_position)
`adj_14c_indef_intangible_position_ps_incl_imputed`	3	(derived from adj_14c_indef_intangible_position)
`adj_10b_inventory_method_position_ps_incl_imputed`	4	(derived from adj_10b_inventory_method_position)
`adj_44_credit_loss_position_ps_incl_imputed`	5	(derived from adj_44_credit_loss_position)
`adj_46_noncontrolling_interest_position_ps_incl_imputed`	14	(derived from adj_46_noncontrolling_interest_position)
`adj_47_preferred_dividends_position_ps_incl_imputed`	8	(derived from adj_47_preferred_dividends_position)
`adj_48_warrant_liability_position_ps_incl_imputed`	8	(derived from adj_48_warrant_liability_position)
`adj_49_re_depreciation_position_ps_incl_imputed`	17	(derived from adj_49_re_depreciation_position)
`adj_50_divestiture_gain_position_ps_incl_imputed`	33	(derived from adj_50_divestiture_gain_position)
`adj_51_re_rent_adj_position_ps_incl_imputed`	1	(derived from adj_51_re_rent_adj_position)
`adj_52_maint_capex_position_ps_incl_imputed`	2	(derived from adj_52_maint_capex_position)
`adj_53_acquired_deferred_rev_position_ps_incl_imputed`	22	(derived from adj_53_acquired_deferred_rev_position)
`adj_54_environmental_position_ps_incl_imputed`	5	(derived from adj_54_environmental_position)
`adj_55_govt_grant_position_ps_incl_imputed`	4	(derived from adj_55_govt_grant_position)
`adj_01_rent_lease_net_ps_incl_imputed`	1,122	(derived from adj_01_rent_lease_net)
`imputed_adj_02_net_interest_net_ps`	1	(derived from adj_02_net_interest_net)
`adj_02_net_interest_net_ps_incl_imputed`	1,122	(derived from adj_02_net_interest_net)
`adj_03_rd_net_ps_incl_imputed`	1,122	(derived from adj_03_rd_net)
`imputed_adj_04_sbc_net_ps`	1	(derived from adj_04_sbc_net)
`adj_04_sbc_net_ps_incl_imputed`	1,122	(derived from adj_04_sbc_net)
`imputed_adj_05a_amort_acq_intang_net_ps`	1	(derived from adj_05a_amort_acq_intang_net)
`adj_05a_amort_acq_intang_net_ps_incl_imputed`	1,122	(derived from adj_05a_amort_acq_intang_net)
`imputed_adj_05b_da_other_net_ps`	1	(derived from adj_05b_da_other_net)
`adj_05b_da_other_net_ps_incl_imputed`	1,122	(derived from adj_05b_da_other_net)
`adj_05c_amort_dev_tech_net_ps_incl_imputed`	1,122	(derived from adj_05c_amort_dev_tech_net)
`adj_07_pension_net_ps_incl_imputed`	1,122	(derived from adj_07_pension_net)
`adj_08_severance_net_ps_incl_imputed`	1,122	(derived from adj_08_severance_net)
`adj_09_realized_gains_net_ps_incl_imputed`	1,122	(derived from adj_09_realized_gains_net)
`adj_10_inventory_writedown_net_ps_incl_imputed`	1,122	(derived from adj_10_inventory_writedown_net)
`adj_12_startup_net_ps_incl_imputed`	1,122	(derived from adj_12_startup_net)
`imputed_adj_13_equity_income_net_ps`	1	(derived from adj_13_equity_income_net)
`adj_13_equity_income_net_ps_incl_imputed`	1,122	(derived from adj_13_equity_income_net)
`adj_14_impair_ppe_finite_net_ps_incl_imputed`	1,122	(derived from adj_14_impair_ppe_finite_net)
`imputed_adj_15_fx_net_ps`	1	(derived from adj_15_fx_net)
`adj_15_fx_net_ps_incl_imputed`	1,122	(derived from adj_15_fx_net)
`imputed_adj_16_debt_extinguishment_net_ps`	1	(derived from adj_16_debt_extinguishment_net)
`adj_16_debt_extinguishment_net_ps_incl_imputed`	1,122	(derived from adj_16_debt_extinguishment_net)
`imputed_adj_17_litigation_net_ps`	1	(derived from adj_17_litigation_net)
`adj_17_litigation_net_ps_incl_imputed`	1,122	(derived from adj_17_litigation_net)
`imputed_adj_18_fair_value_net_ps`	1	(derived from adj_18_fair_value_net)
`adj_18_fair_value_net_ps_incl_imputed`	1,122	(derived from adj_18_fair_value_net)
`imputed_adj_19_acquisition_net_ps`	2	(derived from adj_19_acquisition_net)
`adj_19_acquisition_net_ps_incl_imputed`	1,122	(derived from adj_19_acquisition_net)
`adj_20_ppe_sale_net_ps_incl_imputed`	1,122	(derived from adj_20_ppe_sale_net)
`adj_21_tax_accounting_net_ps_incl_imputed`	1,122	(derived from adj_21_tax_accounting_net)
`imputed_adj_22_restructuring_net_ps`	1	(derived from adj_22_restructuring_net)
`adj_22_restructuring_net_ps_incl_imputed`	1,122	(derived from adj_22_restructuring_net)
`adj_23_discontinued_net_ps_incl_imputed`	1,122	(derived from adj_23_discontinued_net)
`adj_24_integration_net_ps_incl_imputed`	1,122	(derived from adj_24_integration_net)
`adj_25_covid_net_ps_incl_imputed`	1,122	(derived from adj_25_covid_net)
`adj_26_unrealized_invst_net_ps_incl_imputed`	1,122	(derived from adj_26_unrealized_invst_net)
`adj_27_ipr_d_net_ps_incl_imputed`	1,122	(derived from adj_27_ipr_d_net)
`adj_28_natural_disaster_net_ps_incl_imputed`	1,122	(derived from adj_28_natural_disaster_net)
`adj_29_supply_chain_net_ps_incl_imputed`	1,122	(derived from adj_29_supply_chain_net)
`adj_30_ai_transform_net_ps_incl_imputed`	1,122	(derived from adj_30_ai_transform_net)
`adj_31_exec_transition_net_ps_incl_imputed`	1,122	(derived from adj_31_exec_transition_net)
`imputed_adj_32_debt_issuance_net_ps`	1	(derived from adj_32_debt_issuance_net)
`adj_32_debt_issuance_net_ps_incl_imputed`	1,122	(derived from adj_32_debt_issuance_net)
`adj_33_crypto_net_ps_incl_imputed`	1,122	(derived from adj_33_crypto_net)
`adj_34_geopolitical_net_ps_incl_imputed`	1,122	(derived from adj_34_geopolitical_net)
`adj_35_fraud_net_ps_incl_imputed`	1,122	(derived from adj_35_fraud_net)
`adj_36_dei_net_ps_incl_imputed`	1,122	(derived from adj_36_dei_net)
`adj_37_climate_esg_net_ps_incl_imputed`	1,122	(derived from adj_37_climate_esg_net)
`adj_38_ai_equity_gains_net_ps_incl_imputed`	1,122	(derived from adj_38_ai_equity_gains_net)
`adj_39_tariffs_net_ps_incl_imputed`	1,122	(derived from adj_39_tariffs_net)
`adj_40_cyber_net_ps_incl_imputed`	1,122	(derived from adj_40_cyber_net)
`adj_41_commodity_net_ps_incl_imputed`	1,122	(derived from adj_41_commodity_net)
`adj_14b_goodwill_impairment_net_ps_incl_imputed`	1,122	(derived from adj_14b_goodwill_impairment_net)
`adj_14c_indef_intangible_net_ps_incl_imputed`	1,122	(derived from adj_14c_indef_intangible_net)
`adj_10b_inventory_method_net_ps_incl_imputed`	1,122	(derived from adj_10b_inventory_method_net)
`adj_44_credit_loss_net_ps_incl_imputed`	1,122	(derived from adj_44_credit_loss_net)
`adj_45_charitable_net_ps_incl_imputed`	1,122	(derived from adj_45_charitable_net)
`imputed_adj_46_noncontrolling_interest_net_ps`	1	(derived from adj_46_noncontrolling_interest_net)
`adj_46_noncontrolling_interest_net_ps_incl_imputed`	1,122	(derived from adj_46_noncontrolling_interest_net)
`imputed_adj_47_preferred_dividends_net_ps`	1	(derived from adj_47_preferred_dividends_net)
`adj_47_preferred_dividends_net_ps_incl_imputed`	1,122	(derived from adj_47_preferred_dividends_net)
`adj_48_warrant_liability_net_ps_incl_imputed`	1,122	(derived from adj_48_warrant_liability_net)
`imputed_adj_49_re_depreciation_net_ps`	1	(derived from adj_49_re_depreciation_net)
`adj_49_re_depreciation_net_ps_incl_imputed`	1,122	(derived from adj_49_re_depreciation_net)
`imputed_adj_50_divestiture_gain_net_ps`	1	(derived from adj_50_divestiture_gain_net)
`adj_50_divestiture_gain_net_ps_incl_imputed`	1,122	(derived from adj_50_divestiture_gain_net)
`adj_51_re_rent_adj_net_ps_incl_imputed`	1,122	(derived from adj_51_re_rent_adj_net)
`adj_52_maint_capex_net_ps_incl_imputed`	1,122	(derived from adj_52_maint_capex_net)
`adj_53_acquired_deferred_rev_net_ps_incl_imputed`	1,122	(derived from adj_53_acquired_deferred_rev_net)
`adj_54_environmental_net_ps_incl_imputed`	1,122	(derived from adj_54_environmental_net)
`adj_55_govt_grant_net_ps_incl_imputed`	1,122	(derived from adj_55_govt_grant_net)
`adj_06_genuine_m`	265	The genuinely-labelled part of the 'other' bucket, US$ millions.
`adj_06_plug_m`	2	Balancing plug in US$ millions (see adj_06_plug).
`implied_shares_suspect`	1,122	1 if shares implied by GAAP NI / GAAP EPS diverge from the reported count.
`fw_label`	1,122	Verbatim label the filing used for fw.
`press_pre_period`	1,122	Flag indicating whether the press release includes a pre-period non-GAAP financial measure. 1=yes, 0=no.
`nongaap_explicit`	1,122	Flag indicating whether a company explicitly disclosed non-GAAP financial measures in its earnings press release. Unit: 1/0 flag.
`sec_filing_date_source`	1,122	Where the EDGAR filing date came from (metadata vs submissions API).
`press_release_date_typo`	1,122	1=the press_release_date is a TYPO (REPORTED periods only; guidance rows excluded): it precedes period_end (impossible — a release cannot predate the quarter it reports)
`press_release_date_corrected`	1,097	press_release_date with typos repaired: = sec_filing_date when press_release_date_typo=1, else = press_release_date.
`period_end_suspect`	1,122	1=on a REPORTED period (is_guidance=0), BOTH press_release_date AND sec_filing_date precede period_end — i.e. the period_end is the likely error. Guidance rows are EXCLUD
`preliminary_estimate`	1,122	Flag indicating whether the non-GAAP figure is a preliminary estimate, with 1 for yes and 0 for no.
`preliminary_estimate_source`	1,122	Source of preliminary non-GAAP estimate, indicating rule or flag used to derive the value.
`item_2_02`	1,122	Flag indicating whether the press release contains forward-looking guidance under SEC item 2.02. Unit: 1/0 flag.
`item_2_02_source`	1,122	Free text identifying the source of the guidance item, e.g., run1_flags or metadata_items.
`has_income_stmt`	1,122	1=filing includes an income statement (statement of operations/income)
`has_income_stmt_source`	1,122	1 if the filing contains income stmt source.
`ann_gni`	332	Annual GAAP net income used by the decumulation guard.
`q13_ni_sum`	963	Sum of non-GAAP net income for quarter 13, in US$ millions.
`q13_nq`	963	Number of non-GAAP adjustments in quarter 1, count.
`annual_leak_raw`	1,122	Raw (pre-correction) annual-leak measurement.
`period_type_corrected`	1,122	(derived from period_type)
`guidance_pt_verdict`	1,122	Guidance attribute: pt verdict.
`annual_leak`	1,122	Decumulation guard: annual-basis value detected leaking into a quarterly row.
`dedup_keep`	1,122	1 if this row survives Rule D dedup (non-preliminary, has an income statement, earliest date).
`nongaap_eps_x1000_suspect`	1,122	(derived from nongaap_eps)
`nongaap_eps_corrected`	772	(derived from nongaap_eps)
`gaap_eps_x1000_suspect`	1,122	(derived from gaap_eps)
`gaap_eps_corrected`	1,122	(derived from gaap_eps)
`in_item202_sample`	1,122	Flag indicating whether the company reported a non-GAAP item in its earnings release; 1=yes, 0=no.
`nongaap_justification_text`	1,122	Verbatim justification sentence/phrase (null if none)
`measure_ng_earnings_present`	1,122	1=filing presents a non-GAAP earnings whose label literally says "non-GAAP" for the most-recent period; else 0.
`measure_ng_earnings_label`	1,122	Verbatim filing label of the ng_earnings measure (so researchers see exactly what was taken). Blank if absent.
`measure_ng_earnings_basis`	1,122	Disclosed basis of ng_earnings: per_share_only / total_only / both / none (what the FILING printed, recorded before any derivation).
`measure_ng_earnings_per_share`	218	ng_earnings per share — reported if printed, else DERIVED = total_m*1000/diluted_shares_k (see _per_share_reported).
`measure_ng_earnings_total_m`	213	ng_earnings total in $M — reported if printed, else DERIVED = per_share*diluted_shares_k/1000 (see _total_reported).
`measure_ng_earnings_per_share_reported`	1,122	1=ng_earnings_per_share was printed in the filing; 0=derived by us from diluted shares.
`measure_ng_earnings_total_reported`	1,122	1=ng_earnings_total_m was printed in the filing; 0=derived by us from diluted shares.
`measure_adj_earnings_present`	1,122	1=filing presents a adjusted/core/underlying/pro-forma earnings NOT labeled "non-GAAP" or EBITDA for the most-recent period; else 0.
`measure_adj_earnings_label`	1,122	Verbatim filing label of the adj_earnings measure (so researchers see exactly what was taken). Blank if absent.
`measure_adj_earnings_basis`	1,122	Disclosed basis of adj_earnings: per_share_only / total_only / both / none (what the FILING printed, recorded before any derivation).
`measure_adj_earnings_per_share`	132	adj_earnings per share — reported if printed, else DERIVED = total_m*1000/diluted_shares_k (see _per_share_reported).
`measure_adj_earnings_total_m`	155	adj_earnings total in $M — reported if printed, else DERIVED = per_share*diluted_shares_k/1000 (see _total_reported).
`measure_adj_earnings_per_share_reported`	1,122	1=adj_earnings_per_share was printed in the filing; 0=derived by us from diluted shares.
`measure_adj_earnings_total_reported`	1,122	1=adj_earnings_total_m was printed in the filing; 0=derived by us from diluted shares.
`measure_adj_ebitda_present`	1,122	1=filing presents a EBITDA-family measure (EBITDA, Adjusted EBITDA, EBIT, OIBDA, EBITDAX, EBITDAR) for the most-recent period; else 0.
`measure_adj_ebitda_label`	1,122	Verbatim filing label of the adj_ebitda measure (so researchers see exactly what was taken). Blank if absent.
`measure_adj_ebitda_basis`	1,122	Disclosed basis of adj_ebitda: per_share_only / total_only / both / none (what the FILING printed, recorded before any derivation).
`measure_adj_ebitda_per_share`	84	adj_ebitda per share — reported if printed, else DERIVED = total_m*1000/diluted_shares_k (see _per_share_reported).
`measure_adj_ebitda_total_m`	119	adj_ebitda total in $M — reported if printed, else DERIVED = per_share*diluted_shares_k/1000 (see _total_reported).
`measure_adj_ebitda_per_share_reported`	1,122	1=adj_ebitda_per_share was printed in the filing; 0=derived by us from diluted shares.
`measure_adj_ebitda_total_reported`	1,122	1=adj_ebitda_total_m was printed in the filing; 0=derived by us from diluted shares.
`measure_fcf_present`	1,122	1=filing presents a free cash flow / cash-flow-per-share / distributable cash (a CASH-FLOW measure, not earnings) for the most-recent period; else 0.
`measure_fcf_label`	1,122	Verbatim filing label of the fcf measure (so researchers see exactly what was taken). Blank if absent.
`measure_fcf_basis`	1,122	Disclosed basis of fcf: per_share_only / total_only / both / none (what the FILING printed, recorded before any derivation).
`measure_fcf_per_share`	43	fcf per share — reported if printed, else DERIVED = total_m*1000/diluted_shares_k (see _per_share_reported).
`measure_fcf_total_m`	61	fcf total in $M — reported if printed, else DERIVED = per_share*diluted_shares_k/1000 (see _total_reported).
`measure_fcf_per_share_reported`	1,122	1=fcf_per_share was printed in the filing; 0=derived by us from diluted shares.
`measure_fcf_total_reported`	1,122	1=fcf_total_m was printed in the filing; 0=derived by us from diluted shares.
`measure_revenue_present`	1,122	1=filing presents a non-GAAP / adjusted / organic / constant-currency revenue (not earnings) for the most-recent period; else 0.
`measure_revenue_label`	1,122	Verbatim filing label of the revenue measure (so researchers see exactly what was taken). Blank if absent.
`measure_revenue_basis`	1,122	Disclosed basis of revenue: per_share_only / total_only / both / none (what the FILING printed, recorded before any derivation).
`measure_revenue_per_share`	25	revenue per share — reported if printed, else DERIVED = total_m*1000/diluted_shares_k (see _per_share_reported).
`measure_revenue_total_m`	33	revenue total in $M — reported if printed, else DERIVED = per_share*diluted_shares_k/1000 (see _total_reported).
`measure_revenue_per_share_reported`	1,122	1=revenue_per_share was printed in the filing; 0=derived by us from diluted shares.
`measure_revenue_total_reported`	1,122	1=revenue_total_m was printed in the filing; 0=derived by us from diluted shares.
`measure_families_present_count`	1,122	Count of the five non-GAAP measure families present in the filing (0-5).
`measure_alt_earnings_present`	1,122	1=at least one ALTERNATIVE-EARNINGS family present (ng_earnings/adj_earnings/adj_ebitda).
`measure_nonearnings_present`	1,122	1=at least one non-earnings non-GAAP MEASURE present (fcf/revenue).
`eps_in_filing`	772	1 if the stated NON-GAAP EPS appears verbatim in the filing text (anti-fabrication).
`ni_in_filing`	252	1 if the stated non-GAAP net income appears verbatim in the filing text.
`term_nongaap_in_filing`	772	1 if the phrase 'non-GAAP' appears anywhere in the filing.
`html_nongaap_headline`	1,122	1=a non-GAAP figure appears in the HTML headline/title
`html_gaap_headline`	1,122	1=a GAAP figure appears in the HTML headline/title
`html_nongaap_bold`	1,122	1=a non-GAAP figure is bolded anywhere in the release
`html_gaap_bold`	1,122	1=a GAAP figure is bolded anywhere in the release
`html_nongaap_bold_first`	1,122	1=the first bolded earnings figure is non-GAAP (vs GAAP)
`html_image_based`	1,122	1=release is image/PDF-based (little extractable HTML text)
`html_bold_words`	1,122	Count of bolded words in the release HTML
`html_bold_mechanisms`	930	Which HTML mechanisms produced the bold detection (tag, style, class).
`html_total_words`	1,122	Total word count of the release HTML
`html_bold_ratio`	1,122	Bolded words / total words (bold emphasis intensity)
`html_bold_number_types`	85	Types of figures that are bolded ("; "-joined)
`html_bold_nongaap_eps`	1,122	1=non-GAAP EPS is bolded
`html_bold_gaap_eps`	1,122	1=GAAP EPS is bolded
`html_bold_ebitda`	1,122	1=an EBITDA figure is bolded
`html_bold_revenue`	1,122	1=a revenue figure is bolded
`html_bold_cashflow`	1,122	1=a cash-flow figure is bolded
`html_bulletin_number_types`	46	Types of figures appearing in highlight bullets ("; "-joined)
`html_bulletin_nongaap_eps`	1,122	1=non-GAAP EPS appears in a highlight bullet
`html_bulletin_gaap_eps`	1,122	1=GAAP EPS appears in a highlight bullet
`html_bulletin_ebitda`	1,122	1=an EBITDA figure appears in a highlight bullet
`html_bulletin_revenue`	1,122	1=a revenue figure appears in a highlight bullet
`html_bulletin_cashflow`	1,122	1=a cash-flow figure appears in a highlight bullet
`text_words_to_gaap_eps`	520	Word offset from start of release text to the first GAAP-EPS mention
`text_words_to_nongaap_eps`	592	Word offset from start of release text to the first non-GAAP-EPS mention
`text_words_nongaap_minus_gaap`	430	text_words_to_nongaap_eps minus text_words_to_gaap_eps (negative=non-GAAP first)
`filing_word_count`	1,122	Total word count of the filing text
`recon_table_word_position`	570	Word position (offset) of the reconciliation table within the filing
`recon_table_decile`	570	Decile (1-10) of the reconciliation table position within the filing
`call_decile`	827	Decile (1-10) of the earnings-call announcement position within the filing
`number_count`	1,122	Count of numeric tokens in the filing text
`number_word_ratio`	1,122	Numeric tokens / total words (quantitative density)
`word_count_increase`	1,122	Occurrences of "increase" in the filing text
`word_count_decrease`	1,122	Occurrences of "decrease" in the filing text
`word_count_decline`	1,122	Occurrences of "decline" in the filing text
`word_count_grow`	1,122	Occurrences of "grow/growth" in the filing text
`word_count_expect`	1,122	Occurrences of "expect" in the filing text
`pos_neg_word_ratio`	416	Positive-tone vs negative-tone word ratio in the filing text
`eps_mentions_gaap`	1,122	Count of GAAP-EPS mentions in the filing text
`eps_mentions_nongaap`	1,122	Count of non-GAAP-EPS mentions in the filing text
`eps_mention_ratio`	597	Non-GAAP-EPS mentions / GAAP-EPS mentions
`nongaap_term_count`	1,122	Count of the term "non-GAAP" in the full filing text
`mentions_nongaap_term`	1,122	1=the term "non-GAAP" appears at least once
`gaap_term_count`	1,122	Count of standalone "GAAP" (excludes the GAAP inside "non-GAAP")
`prose_backfilled`	1,122	1 if the text-position fields were recomputed by the prose backfill pass.
`guidance_source`	42,243	Where the guidance row came from: 'period_row' (a dedicated guidance row), 'doc_columns' (an explicit disclosed target date), or 'items_derived' (an item from SAT_GUIDANC
`period_end_basis`	42,243	How period_end was established: 'disclosed_period_row' (printed in the filing) or 'derived_from_horizon' (resolved from a categorical horizon plus the firm's own fiscal c
`guidance_action`	38,044	Guidance attribute: action.
`press_release_date`	38,836	Date of the earnings release CONTAINING the forecast (when it was issued), not the forecast period. See horizon_days for the distance between them.
`sec_filing_date`	39,114	SEC/EDGAR filing date (YYYY-MM-DD) — the EDGAR acceptance date of the 8-K (when it was furnished to the SEC), joined from the 8-K filing index (struct `secadate`) by acce
`announcement_date`	39,300	Date the forecast was ISSUED (the earnings release date, falling back to the SEC filing date). Attached from the flagship on exhibit_url, because guidance rows carry no d
`announcement_date_src`	39,300	Which date announcement_date came from: 'press_release', 'sec_filing', or 'none'. String.
`horizon_days`	39,283	period_end minus announcement_date, i.e. how far ahead the forecast reaches. Median 62 days for quarter forecasts, 237 for annual. Integer days; negative means the guided
`forecast_period_type`	42,243	Whether the forecast period is a fiscal QUARTER or a fiscal YEAR ('quarter'/'annual'). Required, not cosmetic: for a December-FYE firm the Q4 end and the FY end are the S
`has_subpenny_adjustment`	1,135	1 if the filing contains subpenny adjustment.
`n_subpenny_adjustments`	1,135	Count of subpenny adjustments.
`subpenny_adjustments_m`	1,135	Subpenny adjustments, US$ millions.
`subpenny_labels`	1,135	Semicolon-separated list of non-GAAP adjustment labels, each with a numeric code and position type, from earnings press releases.
`recon_quality`	1,135	Reconciliation-table attribute: quality.
`plug_share`	12	Non-GAAP earnings per diluted share, expressed in US$ per share, as reported in SEC press releases.
`recon_quality_m`	1,135	Reconciliation-table attribute: quality m.
`plug_share_m`	2	Plug share, US$ millions.

satellite

SAT_FWD_RECON

grain exhibit_url x seq · summarized into FWD_RECON (fwd_recon_summary)

168,591 rows · 26 columns

Every line of a forward (guidance) reconciliation, 44,570 releases: label, category code, point value ($M or per share), or a printed range (low / high, printed WITHOUT a unit: range_unit_inferred reads the unit off the same release's point items; module FWD_RECON's fr_range_unit reads it off the guided measure's name — the two agree on 82% where both decide). Thin but genuine: horizon / period (the guided period label), unit (explicit on 0.1%), low_ps / high_ps (explicit per-share ranges).

column	non-missing	definition
`exhibit_url` JOIN KEY	168,591	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	168,591	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	159,641	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	42	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	11	Fiscal year of the headline period — convenience key
`fiscal_quarter`	152,504	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	168,591	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	168,591	1 = this release is the annual spine's release for its firm-year
`datadate_a`	33,818	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	168,591	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`seq`	168,591	Row order within the release (0 = first item as it appears)
`label`	168,591	A free-text label describing a specific adjustment item in the statement of adjusted earnings.
`category`	168,591	Category code identifying the type of non-GAAP adjustment applied to a financial statement line item.
`value_m`	71,833	Value, US$ millions.
`value_ps`	56,141	Value, per diluted share (US$).
`point_or_range`	166,917	Indicates whether the adjusted item is reported as a single point estimate or a range, free text.
`low`	76,135	Low end of adjusted item range, in US$ millions, from SEC earnings press releases.
`high`	75,819	The highest value in a range of adjusted items, expressed in US$ millions.
`horizon`	4,869	Reporting period horizon label (quarter or fiscal year) for forward-looking financial data, as free text. Guided period label as printed (e.g. 'FY 2018', 'Q2 2021'); filled on 2.9% of lines
`low_ps`	150	Low, per diluted share (US$). Explicit per-share low bound where the extractor separated per-share ranges (0.1%)
`high_ps`	149	High, per diluted share (US$). Explicit per-share high bound (0.1%)
`point`	349	Point estimate of forward-looking guidance, in US$ millions, from SEC earnings press releases. Point estimate written to a separate field on 0.2% of lines (normally value_m / value_ps)
`period`	3,236	Reporting period label for financial data, e.g., quarter or full year, as free text. Alternative guided period label the extractor used on 1.9% of lines (A / Q / 'FY 2019')
`unit`	190	Unit of measurement for values in the SAT_FWD_RECON module, e.g., $/share, $M, %, percentage points. Explicit unit printed with the line ('%', '$M', 'percentage_points') on 0.1% of lines
`period_type`	40	Q=quarterly A=annual
`range_unit_inferred`	49,179	Unit of low / high on range rows, inferred from the SAME release's point items: $/share (only per-share points), $M (only $M points), mixed, unknown (no point item); derived at write time, values untouched

satellite

SAT_ATTRIBUTIONS

grain exhibit_url x seq · summarized into NARRATIVE (attributions_summary)

1,873,076 rows · 20 columns

Every causal attribution in a release: the outcome named (free text, plus a coded outcome_family), its direction, the coded cause (execution, customer_demand, one_time_item, macro, pricing, acquisition, mix, investment, fx, employees, restructuring, productivity, weather, regulation, seasonality, supply_chain, competition, other), the verbatim cause, internal/external attribution, controllability (high / medium / low) and the speaker (narrative / ceo / cfo / other_mgmt / chair_board). Vocabulary tails normalised at write time (2026-09-06).

column	non-missing	definition
`exhibit_url` JOIN KEY	1,873,076	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	1,873,076	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	1,790,608	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	1,714,580	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	1,714,854	Fiscal year of the headline period — convenience key
`fiscal_quarter`	1,654,178	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	1,873,076	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	1,873,076	1 = this release is the annual spine's release for its firm-year
`datadate_a`	420,002	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	1,873,076	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`seq`	1,873,076	Row order within the release (0 = first item as it appears)
`outcome`	1,873,074	The outcome variable names the financial metric being reported in the press release, such as revenue or earnings.
`outcome_direction`	1,873,071	Direction of company's financial outcome relative to prior period, as stated in earnings press release; values: up, down, flat, mixed, neutral.
`cause`	1,873,073	Free-text or coded reason for a financial statement line-item change, as disclosed in SEC earnings press releases.
`cause_verbatim`	1,873,074	Free text verbatim explanation from management for a change in financial results, as quoted in the press release.
`attribution`	1,873,014	Source of revenue or expense attribution, categorized as external, internal, both, mixed, other, or narrative.
`controllability`	1,873,072	A categorical rating of management's perceived control over financial outcomes, with values like low, high, medium, mixed, or moderate.
`speaker`	1,872,986	Role of the speaker in the earnings call, categorized as narrative, CEO, CFO, other management, board chair, or other executive.
`period_type`	10	Q=quarterly A=annual
`outcome_family`	1,873,074	Derived at write time from the free-text outcome by regex: eps / net_interest / ebitda / cash_flow / margin / operating_income / net_income / costs / tax / credit / volume_demand / revenue / other (first match wins, see satellite_hygiene.OUTCOME_FAMILY)

satellite

SAT_SUPERLATIVES

grain exhibit_url x seq · summarized into NARRATIVE (superlatives_summary)

985,085 rows · 15 columns

Every superlative / record claim in a release (985k claims, 254k releases): the term as printed (22k spellings) plus term_std (record / leadership / excellence / strength / magnitude / achievement / other, derived at write time), the metric it attaches to (free text) and the verbatim phrase. Feeds NARRATIVE (sup_n, sup_terms, sup_metrics).

column	non-missing	definition
`exhibit_url` JOIN KEY	985,085	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	985,085	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	880,635	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	844,402	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	844,562	Fiscal year of the headline period — convenience key
`fiscal_quarter`	812,064	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	985,085	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	985,085	1 = this release is the annual spine's release for its firm-year
`datadate_a`	223,180	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	985,085	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`seq`	985,085	Row order within the release (0 = first item as it appears)
`term`	985,085	Free text describing a superlative term used in the press release, such as 'record' or 'strongest'. Superlative term as printed ('strong', 'record', 'leading' ...)
`metric`	985,056	A free-text label identifying the specific financial metric reported in the guidance item. What the claim attaches to, free text ('results', 'revenue', 'balance sheet')
`quote`	985,083	Free text quote from SEC earnings press release providing forward-looking guidance on revenues or earnings per share. Verbatim phrase carrying the claim
`term_std`	985,085	Closed vocabulary from a spelling map: record (record, highest, best, all-time) / leadership (leading, largest, premier, best-in-class, first) / excellence (excellent, outstanding, exceptional, unprecedented) / strength (strong, solid, robust) / magnitude (significant, substantial) / achievement (milestone, award) / other

satellite

SAT_ADJ_REASONING

grain exhibit_url x seq · summarized into NG_RATIONALE (reasoning_summary)

384,006 rows · 15 columns

One row per excluded item with the reason management gives: verbatim reason and a coded reason_type (not_indicative_of_core, non_recurring, non_cash, unusual_or_infrequent, comparability, management_uses, acquisition_related, other, varies_with_external_factors, investor_usefulness; several joined by ';'). Nested wrapper cells (4,205 releases, 13,433 items) are exploded into rows since 2026-09-06.

column	non-missing	definition
`exhibit_url` JOIN KEY	384,006	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	384,006	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	376,171	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	356,889	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	356,903	Fiscal year of the headline period — convenience key
`fiscal_quarter`	350,455	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	384,006	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	384,006	1 = this release is the annual spine's release for its firm-year
`datadate_a`	93,177	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	384,006	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`seq`	384,006	Row order within the release (0 = first item as it appears)
`item`	384,004	Free text describing adjustments or charges in earnings press releases, used for non-GAAP reconciliation.
`category`	384,004	Category code identifying the type of non-GAAP adjustment applied to a financial statement line item.
`reason`	384,004	Free text explaining the rationale for a pro forma adjustment to financial statement line items.
`reason_type`	384,004	Categorizes the reason management provides for adjusting reported financial results, such as non-cash or non-recurring items.

satellite

SAT_ADJ_TRANSPARENCY

grain exhibit_url x category · summarized into NG_RATIONALE (transparency_summary)

962,711 rows · 35 columns

One row per release x period type x adjustment category: is the category explained (has_rationale), the rationale text and its specificity grade, the category's recurrence history at the firm, and the contradiction flags. Report the WITHIN-FILING unexplained rate (35.4% of categories in filings that explain at least one) — never the pooled rate. unexplained_adjustment (= 1 - has_rationale), rationale_text_present (= has_rationale) and rationale_is_boilerplate (= specificity == boilerplate) were removed as exact derivatives on 2026-09-06.

column	non-missing	definition
`exhibit_url` JOIN KEY	962,711	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	962,711	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	914,826	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	915,648	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	915,678	Fiscal year of the headline period — convenience key
`fiscal_quarter`	883,488	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	962,711	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	962,711	1 = this release is the annual spine's release for its firm-year
`datadate_a`	246,931	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	962,711	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`period_type`	914,826	Q=quarterly A=annual
`category`	962,711	Category code identifying the type of non-GAAP adjustment applied to a financial statement line item.
`n_items`	962,711	Count of items. Number of reconciliation lines in this category
`items`	962,709	A list of items and categories describing adjustments to reconcile GAAP net income to non-GAAP measures. Verbatim labels of the lines in this category, ';'-joined
`has_rationale`	962,711	1 if the filing contains rationale. 1 = the filing gives a reason for excluding this category (any rationale text)
`reason_type_set`	292,166	Coded reason types found for the category, ';'-joined (vocabulary as in SAT_ADJ_REASONING.reason_type)
`n_rationales`	292,166	Count of rationales. Number of distinct rationale sentences for the category
`rationale_text`	292,166	Verbatim rationale text (first / longest) for the category
`rationale_text_is_common`	962,711	1 = the rationale text is a common boilerplate sentence (appears in >= 5 other filings, see max_text_freq)
`max_text_freq`	292,166	Number of filings in the corpus that use the identical rationale sentence
`claims_nonrecurring`	962,711	1 = the coded reason set claims the item is non-recurring / unusual / infrequent
`text_claims_nonrecurring`	962,711	1 = the verbatim rationale text itself uses non-recurring wording
`nonrecurring_claim_contradicted`	962,711	1 = claims_nonrecurring and the same category was excluded in the firm's immediately prior filing
`prior_filings`	914,826	Number of the firm's earlier filings in the corpus
`prior_n_with_category`	914,826	How many of those earlier filings excluded this category
`prior_period_same_category`	962,711	1 = the immediately prior filing excluded this category
`category_recurrence_rate`	886,642	prior_n_with_category / prior_filings: share of the firm's earlier filings that excluded this category
`recurring_item_described_as_nonrecurring`	962,711	1 = claims_nonrecurring and category_recurrence_rate >= 0.5 (the category recurred in at least half of the firm's prior filings)
`prior_reason_type_set`	253,621	reason_type_set the firm gave for the same category in its prior filing
`rationale_changed_from_prior_period`	962,711	1 = the coded reason set differs from the prior filing's for the same category
`specificity`	286,388	LLM specificity grade of the rationale: boilerplate / partially_specific / firm_and_period_specific (22.3% firm-and-period specific)
`consistent_with_adjustment`	286,388	LLM verdict: does the stated reason fit the item excluded (true / false / unclear)
`explains_why_gaap_insufficient`	286,388	LLM verdict: does the rationale say why GAAP is insufficient (true on 7.3%)
`misleading_risk`	286,388	LLM grade of misleading risk of the rationale: high / low / none
`filing_explains_any`	962,711	1 = the filing explains at least one of its categories (denominator of the within-filing unexplained rate)

satellite

SAT_FCF_TRANSPARENCY

grain exhibit_url x measure · summarized into FREE_CF (fcf_row)

53,331 rows · 29 columns

One row per free-cash-flow measure per release (37,792 releases): start line and value, adjustment lines and their sum, stated total, whether the identity closes (98.8%), and twelve transparency judgements (true / false / unclear / not_applicable). Module FREE_CF carries the first measure under readable fcf_tr_* names; the mapping is in each column note.

column	non-missing	definition
`exhibit_url` JOIN KEY	53,331	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	53,331	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	52,689	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	50,244	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	50,247	Fiscal year of the headline period — convenience key
`fiscal_quarter`	49,989	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	53,331	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	53,331	1 = this release is the annual spine's release for its firm-year
`datadate_a`	18,409	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	53,331	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`measure_label`	53,331	'label' measure attribute. Verbatim label of the free-cash-flow measure (first FCF measure of the release) (module FREE_CF name: fcf_tr_measure_label)
`recon_start_label`	52,855	Reconciliation-table attribute: start label. Verbatim label of the line the FCF reconciliation starts from (module FREE_CF name: fcf_tr_start_label)
`recon_start_m`	51,858	Reconciliation-table attribute: start m. Value of the starting line, $M (module FREE_CF name: fcf_tr_start_m)
`adjustments_sum_m`	53,331	Adjustments sum, US$ millions. Sum of the adjustment lines, $M (module FREE_CF name: fcf_tr_adjustments_sum_m)
`measure_total_m`	52,318	'total m' measure attribute. Stated free cash flow of that measure, $M (module FREE_CF name: fcf_tr_measure_total_m)
`n_adjustment_lines`	53,331	Count of adjustment lines. Number of adjustment lines in the FCF reconciliation (module FREE_CF name: fcf_tr_n_adjustment_lines)
`starts_from_operating_cash_flow`	53,331	1 = the reconciliation starts from operating cash flow (module FREE_CF name: fcf_tr_starts_from_cfo)
`starts_from_earnings_measure`	53,331	1 = the reconciliation starts from an earnings measure (EBITDA, net income) instead of cash flow (module FREE_CF name: fcf_tr_starts_from_earnings)
`fcf_label_consistent_with_calculation`	46,337	1 = the label (free cash flow, adjusted FCF ...) is consistent with the calculation shown (module FREE_CF name: fcf_tr_label_consistent)
`deducts_capex`	53,331	1 = the free-cash-flow calculation deducts capital expenditures (module FREE_CF name: fcf_tr_deducts_capex)
`deducts_more_than_capex`	53,331	1 = the calculation deducts more than capex (dividends, debt service, leases ...) (module FREE_CF name: fcf_tr_deducts_more_than_capex)
`recon_identity_closes`	51,825	Reconciliation-table attribute: identity closes. 1 = start line plus adjustments equals the stated free cash flow (module FREE_CF name: fcf_tr_identity_closes)
`capex_definition_explained`	53,190	1 = the release explains what it counts as capex (module FREE_CF name: fcf_tr_capex_defined)
`maintenance_vs_growth_capex_explained`	53,190	1 = maintenance versus growth capex is distinguished (module FREE_CF name: fcf_tr_maint_vs_growth_explained)
`additional_FCF_adjustments_explained`	53,190	1 = adjustments beyond capex are explained (module FREE_CF name: fcf_tr_extra_adjustments_explained)
`mandatory_cash_expenditures_omitted`	53,190	1 = mandatory cash expenditures are omitted from the calculation (module FREE_CF name: fcf_tr_mandatory_omitted)
`explanation_of_available_for_discretionary_use`	53,190	1 = the release explains whether the cash is available for discretionary use (module FREE_CF name: fcf_tr_discretionary_use_explained)
`debt_service_or_other_nondiscretionary_cash_needs_acknowledged`	53,190	1 = debt service or other non-discretionary cash needs are acknowledged (module FREE_CF name: fcf_tr_nondiscretionary_needs_acknowledged)
`fcf_usefulness_explained`	53,190	1 = the release explains why free cash flow is useful (module FREE_CF name: fcf_tr_usefulness_explained)

satellite

SAT_PROMINENCE

grain exhibit_url x period · summarized into NG_PROMINENCE (quarter row / prominence_of_release)

172,831 rows · 22 columns

The eleven SEC C&DI 102.10 undue-prominence indicators for every release that presents a non-GAAP figure (172,831 releases), each 0/1, and their count (undue_prominence_score, 0-11; any indicator fires on 86%). Feeds NG_PROMINENCE. undue_prominence_any (= score > 0) and the constant period_type removed 2026-09-06.

column	non-missing	definition
`exhibit_url` JOIN KEY	172,831	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	172,831	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	172,831	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	163,927	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	163,926	Fiscal year of the headline period — convenience key
`fiscal_quarter`	172,831	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	172,831	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	172,831	1 = this release is the annual spine's release for its firm-year
`datadate_a`	42,977	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	172,831	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`up_headline_ng_only`	172,831	SEC C&DI 102.10 prominence indicator: headline ng only. 1 = the headline names only the non-GAAP figure (no GAAP counterpart)
`up_bulletin_ng_only`	172,831	SEC C&DI 102.10 prominence indicator: bulletin ng only. 1 = the bullet points name only non-GAAP figures
`up_ng_before_gaap`	172,831	SEC C&DI 102.10 prominence indicator: ng before gaap. 1 = the non-GAAP figure is mentioned before the GAAP figure in the text
`up_ng_bold_only`	172,831	SEC C&DI 102.10 prominence indicator: ng bold only. 1 = only the non-GAAP figure is in bold
`up_table_ng_first`	172,831	SEC C&DI 102.10 prominence indicator: table ng first. 1 = the first table leads with the non-GAAP measure
`up_no_recon`	172,831	SEC C&DI 102.10 prominence indicator: no recon. 1 = no GAAP-to-non-GAAP reconciliation in the release
`up_ng_income_stmt`	172,831	SEC C&DI 102.10 prominence indicator: ng income stmt. 1 = a full non-GAAP income statement is presented
`up_perf_language`	172,831	SEC C&DI 102.10 prominence indicator: perf language. 1 = performance language ('record', 'strong') is attached to the non-GAAP figure
`up_pershare_violation`	172,831	SEC C&DI 102.10 prominence indicator: pershare violation. 1 = a liquidity or EBITDA measure is presented per share
`up_not_supplemental`	172,831	SEC C&DI 102.10 prominence indicator: not supplemental. 1 = non-GAAP is not framed as supplemental to GAAP
`up_no_explanation`	172,831	SEC C&DI 102.10 prominence indicator: no explanation. 1 = no explanation of why the non-GAAP measure is useful
`undue_prominence_score`	172,831	Count of SEC C&DI 102.10 undue-prominence indicators triggered by the release, 0 to 11. Higher = the non-GAAP measure is presented more prominently than the GAAP one. Number of the eleven indicators that fire (0-11)

satellite

SAT_XBRL_FACTS_LONG

grain cik x datadate x statement x tag x period · summarized into FILING_10Q (*_xbrl companions via the distiller and xbrl_extra_companions)

58,922,025 rows · 12 columns

Every undimensioned fact on the three statements and the cover page of the matched 10-Q / 10-K (58.9M facts, 168k filings, 2009-2026), from the sec-api XBRL-to-JSON cache through distill_xbrl_json.py (stage 43): cik x datadate x accession x statement x tag x period, value as filed with decimals and unit (unit spellings unified 2026-09-06). Source of the *_xbrl companion columns in FILING_10Q; formal-filing values are companions to the press-release values, never blended. Keyed by cik + datadate (no exhibit_url: 10-Q/10-K grain).

column	non-missing	definition
`cik`	58,922,025	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	58,922,025	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`xbrl_accession`	58,922,025	Accession number of the 10-Q / 10-K
`statement`	58,922,025	StatementsOfIncome / BalanceSheets / StatementsOfCashFlows / CoverPage / ... (7 values)
`tag`	58,922,025	No data available; variable is empty in this dataset. us-gaap / dei element name as filed (19k distinct)
`period_start`	41,452,799	Context start date (null for instants)
`period_end`	58,921,982	Headline fiscal period end as printed in the release — convenience key Context end date (instant date for balance-sheet facts)
`is_instant`	58,922,025	True = point-in-time fact (balance sheet), False = duration (flows)
`duration_days`	41,452,799	Length of the duration context in days (90 = quarter, 364/365 = year, 272 = nine months)
`value`	58,922,025	Adjustment to diluted earnings per share from non-GAAP to GAAP, in US$ per diluted share. Fact value AS FILED (full units, e.g. dollars, not $M)
`decimals`	58,922,025	XBRL decimals attribute as filed ('-3' = thousands precision)
`unit`	58,922,025	Unit of measurement for values in the SAT_FWD_RECON module, e.g., $/share, $M, %, percentage points. Unit as filed, unified: USD / SHARES / PURE / USD_PER_SHARE ...

satellite

SAT_EPSLESS_FILINGS

grain exhibit_url x period_index · summarized into DISCLOSURE (has_epsless_release / link)

28,183 rows · 32 columns

The 22,914 releases that extracted fine but carry NO EPS (monthly updates, revenue-only releases, trusts, REIT FFO-only releases): what they do contain (headline revenue, GAAP net income, adjustment categories, rationale, per-share mentions) and whether the same firm-quarter has another release on the spine. Absent from the master because the master keeps EPS-bearing rows. A re-extraction pretest on the 4,776 reextract_candidate rows was NEGATIVE (1 of 50 recovered): do not run it.

column	non-missing	definition
`exhibit_url` JOIN KEY	28,183	SEC 8-K Exhibit 99.1 URL of the press release — the UNIQUE FILING KEY; merge to the spine on this column (one spine row -> many satellite rows)
`cik`	28,183	SEC Central Index Key of the filer (from the URL path) — convenience key, repeats on every row of the release
`datadate`	28,129	Month-end of the release's headline quarter (= PANEL_SPINE_Q key) — convenience key, not unique
`period_end`	28,129	Headline fiscal period end as printed in the release — convenience key
`fiscal_year`	28,179	Fiscal year of the headline period — convenience key
`fiscal_quarter`	0	Fiscal quarter (1-4) of the headline period from the spine; NA off the spine — convenience key
`on_spine_q`	28,183	1 = this release is the Rule-D winning release of its PANEL_SPINE_Q row (the rows the quarterly modules were built from)
`on_spine_a`	28,183	1 = this release is the annual spine's release for its firm-year
`datadate_a`	0	PANEL_SPINE_A key (fiscal-year end) when on_spine_a = 1
`key_source`	28,183	Where the headline keys came from: spine_q_winner / release_row_q_dedup_loser / release_row_a / epsless_row / url_only (cik only)
`period_index`	28,183	Index of the period within a filing; a release may report several periods.
`ticker`	16,327	Company ticker
`period_type`	28,182	Q=quarterly A=annual
`press_release_date`	23,230	Press-release / earnings-release date (YYYY-MM-DD) — the date stated IN the press release (when the company announced).
`ym`	28,121	Year and month of the SEC earnings press release, formatted as YYYY-MM.
`header_text`	26,958	Verbatim press release headline/title
`revenue_m_headline`	22,461	Revenue ($M) read from the headline / first period row of the release
`gaap_eps_basic`	1,121	GAAP basic EPS as reported
`nongaap_diluted_eps`	1,185	Non-GAAP diluted earnings per share, as reported in guidance, in US$ per diluted share.
`gaap_net_income_m`	23,195	Gaap net income, US$ millions.
`nongaap_net_income_m`	2,980	Nongaap net income, US$ millions.
`diluted_shares_k`	331	Diluted weighted-average shares used in computing diluted EPS, in thousands
`basic_shares_k`	532	Basic weighted-average shares used in computing basic EPS, in thousands; null if not reported
`has_any_eps`	28,183	1 if the filing contains any eps.
`n_adj_categories`	10,326	Count of adj categories.
`adj_categories`	10,326	Adjustment category codes found in the release, ';'-joined (n_adj_categories distinct, n_adj_items lines)
`n_adj_items`	10,326	Count of adj items.
`has_rationale_any`	10,326	1 if the filing contains rationale any. 1 = the release explains at least one adjustment
`spine_has_other_release`	10,579	1 = the firm-quarter already has an EPS-bearing release on the spine (this one is a second release for the quarter); 0 = this release is the only one
`per_share_mentions`	28,182	Number of 'per share' mentions in the release text (a release with many is a candidate for having EPS the extractor missed; pretest says it rarely does)
`reextract_candidate`	28,183	1 = flagged for possible re-extraction (per_share_mentions high and no other release); pretest NEGATIVE, kept only as documentation
`extraction_pass`	28,183	Identifier for the extraction pass that produced the guidance data, e.g., repair, main, or run21_sandwich. Extraction pass that produced the row (main / repair / update tag)