Rust library for accessing SEC public data APIs.
The eXtensibleBusinessRulesLanguage is a scheme for labelling data in financial documents with common machine-readable labels.
A concept is a label applied to a specific piece of data, like "AccountsPayable" or "AdvertisingExpense". Most concepts come from the US-GAAP (Generally Accepted Accounting Principles) taxonomy.
An XBRL fact is a a 3-tuple of (concept, time, value).
MFAANG_Concepts.json contains a union of concepts reported by Microsoft, Facebook, Amazon, Apple and Google (Alphabet).
The GAAP taxonomy is large, and not all filings contain all concepts. Below is a listing of some common and potentially interesting concepts.
AccountsPayable
AccountsPayableCurrent
AccountsReceivableNetCurrent
CapitalLeaseObligations - Unused post-COVID office space?
CommonStockSharesOutstanding
CostOfGoodsAndServicesSold
CostsAndExpenses
CurrentFederalTaxExpenseBenefit
CurrentForeignTaxExpenseBenefit
CurrentIncomeTaxExpenseBenefit
CurrentStateAndLocalTaxExpenseBenefit
DeferredRevenue: Payments for goods or services which the company will deliver at a later time.
Depreciation: Hand-wavy accounting magic to indicate the loss in value of assets the company owns over time.
EarningsPerShareBasic: (net income - preferred dividends) / outstanding shares
EmployeeRelatedLiabilitiesCurrent: Salaries, bonuses, payroll taxes, fringe benefits.
EntityPublicFloat: Market value of voting and non-voting shares, computed from average of bid-ask spread.
Goodwill: Terrible name. When purchasing another company "goodwill" is the amount payed above and beyond the estimated value of the assets acquired. May reflect value from branding, customer base, etc.
GrossProfit: Difference between revenue and cost of goods sold.
IncomeTaxesPaid: Cash paid to governments or agencies as tax on income.
IncomeTaxesPaidNet: IncomeTaxesPaid adjusted for any fine/refund for under/over payment.
InterestExpense: Expense due to interest from bonds, loans, lines of credit, convertible debt.
InventoryNet
InterestPaid
LeaseAndRentalExpense
LeaseCost
LongTermDebt
MarketingExpense
OperatingExpense
PreferredStockSharesOutstanding
PreferredStockValue
ShareBasedCompensation
StockholdersEquity
WeightedAverageNumberOfDilutedSharesOutstanding
WeightedAverageNumberOfSharesOutstandingBasic