Canonical chains

EqtyTrk maps a small set of canonical line items to ordered fallback chains of XBRL concepts. When ingesting a company, we walk each chain in order and use the first concept that the filer tags. This table documents every chain.

The chain definitions live in src/eqtytrk/edgar/concepts.py.

Income statement

Canonical	Fallback chain
`revenue`	`Revenues` → `RevenueFromContractWithCustomerExcludingAssessedTax` → `RevenueFromContractWithCustomerIncludingAssessedTax` → `SalesRevenueNet` → `SalesRevenueGoodsNet`
`cost_of_revenue`	`CostOfRevenue` → `CostOfGoodsAndServicesSold` → `CostOfGoodsSold` → `CostOfServices`
`gross_profit`	`GrossProfit`
`operating_income`	`OperatingIncomeLoss`
`net_income`	`NetIncomeLoss` → `ProfitLoss`
`sga_expense`	`SellingGeneralAndAdministrativeExpense` → `GeneralAndAdministrativeExpense`
`selling_expense`	`SellingExpense` → `SellingAndMarketingExpense`
`rd_expense`	`ResearchAndDevelopmentExpense`
`operating_expenses_total`	`OperatingExpenses` → `CostsAndExpenses`
`other_operating_income_expense`	`OtherOperatingIncomeExpenseNet` → `OtherCostAndExpenseOperating`
`nonoperating_income_expense`	`NonoperatingIncomeExpense` → `OtherNonoperatingIncomeExpense`
`interest_income`	`InvestmentIncomeInterest` → `InterestAndDividendIncomeOperating` → `InterestIncomeOperating`
`income_before_tax`	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest` → `IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments`
`income_tax`	`IncomeTaxExpenseBenefit`
`income_continuing_operations`	`IncomeLossFromContinuingOperations` → `IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest`
`income_discontinued_operations`	`IncomeLossFromDiscontinuedOperationsNetOfTax`
`minority_interest_in_income`	`NetIncomeLossAttributableToNoncontrollingInterest` → `MinorityInterestNetIncomeLoss`
`preferred_dividends_declared`	`PreferredStockDividendsAndOtherAdjustments` → `PreferredStockDividends`
`net_income_to_common_basic`	`NetIncomeLossAvailableToCommonStockholdersBasic`
`net_income_to_common_diluted`	`NetIncomeLossAvailableToCommonStockholdersDiluted`
`goodwill_impairment`	`GoodwillImpairmentLoss`
`asset_impairment`	`AssetImpairmentCharges` → `ImpairmentOfLongLivedAssetsHeldForUse`
`restructuring_charges`	`RestructuringCharges`

Balance sheet

Canonical	Fallback chain
`assets`	`Assets`
`current_assets`	`AssetsCurrent`
`liabilities`	`Liabilities`
`current_liabilities`	`LiabilitiesCurrent`
`equity`	`StockholdersEquity` → `StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`
`cash`	`CashAndCashEquivalentsAtCarryingValue` → `CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents` → `Cash`
`long_term_debt`	`LongTermDebt` → `LongTermDebtNoncurrent`
`short_term_debt`	`ShortTermBorrowings` → `DebtCurrent` → `LongTermDebtCurrent`
`accounts_receivable`	`AccountsReceivableNetCurrent` → `ReceivablesNetCurrent`
`accounts_payable`	`AccountsPayableCurrent`
`inventory`	`InventoryNet`
`ppe_net`	`PropertyPlantAndEquipmentNet`
`ppe_gross`	`PropertyPlantAndEquipmentGross`
`accumulated_depreciation`	`AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment`
`goodwill`	`Goodwill`
`intangible_assets`	`IntangibleAssetsNetExcludingGoodwill` → `FiniteLivedIntangibleAssetsNet`
`preferred_stock_value`	`PreferredStockValue`
`treasury_stock_value`	`TreasuryStockValue`
`retained_earnings`	`RetainedEarningsAccumulatedDeficit`
`additional_paid_in_capital`	`AdditionalPaidInCapital` → `AdditionalPaidInCapitalCommonStock`
`deferred_revenue`	`DeferredRevenueCurrent` → `ContractWithCustomerLiabilityCurrent`

Cash flow

Canonical	Fallback chain
`operating_cash_flow`	`NetCashProvidedByUsedInOperatingActivities`
`investing_cash_flow`	`NetCashProvidedByUsedInInvestingActivities`
`financing_cash_flow`	`NetCashProvidedByUsedInFinancingActivities`
`capex`	`PaymentsToAcquirePropertyPlantAndEquipment` → `PaymentsToAcquireProductiveAssets`
`depreciation_amortization`	`DepreciationAndAmortization` → `DepreciationDepletionAndAmortization` → `Depreciation`
`interest_expense`	`InterestExpense` → `InterestExpenseDebt` → `InterestExpenseOperating` → `InterestExpenseBorrowings`
`dividends_paid`	`PaymentsOfDividends` → `PaymentsOfDividendsCommonStock`
`buybacks`	`PaymentsForRepurchaseOfCommonStock`
`stock_issued`	`ProceedsFromIssuanceOfCommonStock`
`stock_based_compensation`	`ShareBasedCompensation` → `AllocatedShareBasedCompensationExpense`
`acquisitions_net_cash`	`PaymentsToAcquireBusinessesNetOfCashAcquired`
`debt_issued`	`ProceedsFromIssuanceOfLongTermDebt`
`debt_repaid`	`RepaymentsOfLongTermDebt`

Canonical	Fallback chain
`eps_basic`	`EarningsPerShareBasic`
`eps_diluted`	`EarningsPerShareDiluted`
`dividends_per_share_declared`	`CommonStockDividendsPerShareDeclared`
`dividends_per_share_paid`	`CommonStockDividendsPerShareCashPaid`

Canonical	Fallback chain
`shares_outstanding`	`EntityCommonStockSharesOutstanding` → `CommonStockSharesOutstanding`
`common_shares_outstanding_bs`	`CommonStockSharesOutstanding` → `CommonStockSharesIssued`
`weighted_avg_shares_basic`	`WeightedAverageNumberOfSharesOutstandingBasic`
`weighted_avg_shares_diluted`	`WeightedAverageNumberOfDilutedSharesOutstanding`
`class_a_shares_outstanding`	`CommonClassACommonStockSharesOutstanding`
`class_b_shares_outstanding`	`CommonClassBCommonStockSharesOutstanding`

Canonical chains ​

Income statement ​

Balance sheet ​

Cash flow ​

Per-share ​

Share counts ​

Canonical chains

Income statement

Balance sheet

Cash flow

Per-share

Share counts