In [1]:

import pandas as pd
# ensure that all columns are shown and that colum content is not cut
pd.set_option('display.max_columns', None)
pd.set_option('display.max_colwidth', None)
pd.set_option('display.width',1000)
pd.set_option('display.max_rows', 500) # ensure that all rows are shown

`BalanceSheetStandardizer`¶

==========================================================

If you find this tool useful, a sponsorship would be greatly appreciated!

https://github.com/sponsors/HansjoergW

How to get in touch

Found a bug: https://github.com/HansjoergW/sec-fincancial-statement-data-set/issues
Have a remark: https://github.com/HansjoergW/sec-fincancial-statement-data-set/discussions/categories/general
Have an idea: https://github.com/HansjoergW/sec-fincancial-statement-data-set/discussions/categories/ideas
Have a question: https://github.com/HansjoergW/sec-fincancial-statement-data-set/discussions/categories/q-a
Have something to show: https://github.com/HansjoergW/sec-fincancial-statement-data-set/discussions/categories/show-and-tell

==========================================================

In the 07_00_stanardizer_basics.ipynb we looked at the basic principles of the standardizer. And now we are going to explore the details of the BalanceSheetStandardizer.

Main Goal¶

The main Goal of the BalanceSheetStandardizer is to provide a consilidated, standardized view that contains the main positions of a balance sheet.

The current implementation tries to find/calculate the values for the following positions:

Assets
- AssetsCurrent
  - Cash
- AssetsNoncurrent
Liabilities
- LiabilitiesCurrent
- LiabilitiesNoncurrent
Equity
- HolderEquity (mainly StockholderEquity or PartnerCapital)
  - RetainedEarnings
  - AdditionalPaidInCapital
  - TreasuryStockValue
- TemporaryEquity
- RedeemableEquity
LiabilitiesAndEquity

Prepare the dataset¶

As input, we are going to use the dataset which was created with the 06_bulk_data_processing_deep_dive.ipynb. That dataset contains all available data for balance sheets. The path to this dataset - on my machine - is either set/parallel/BS/joined or set/serial/BS/joined depending whether it was produced with the faster parallel or slower serial processing approach.

The data is already filtered for 10-K and 10-Q reports. Moreover, the following filters were applied as well: ReportPeriodRawFilter, MainCoregRawFilter, OfficialTagsOnlyRawFilter, USDOnlyRawFilter. The dataset is already joined, so we can use it directly with the BalanceSheetStandardizer.

Of course, if you prefer another dataset, for instance all data of a few companies, or all data of a single year, feel free to do so.

# As an alternative, using the data of a single year
from secfsdstools.d_container.databagmodel import JoinedDataBag
from secfsdstools.e_collector.zipcollecting import ZipCollector
from secfsdstools.u_usecases.bulk_loading import default_postloadfilter

collector = ZipCollector.get_zip_by_names(names=["2022q1.zip", "2022q2.zip", "2022q3.zip", "2022q4.zip"], 
                                          forms_filter=["10-K", "10-Q"],                                        
                                          stmt_filter=["BS"], post_load_filter=default_postloadfilter)

all_bs_joinedbag: JoinedDataBag = collector.collect().join()

from secfsdstools.d_container.databagmodel import JoinedDataBag
from secfsdstools.f_standardize.bs_standardize import BalanceSheetStandardizer

bs_standardizer = BalanceSheetStandardizer()

# standardize the data
all_bs_joinedbag.present(bs_standardizer)

In [3]:

from secfsdstools.d_container.databagmodel import JoinedDataBag
from secfsdstools.f_standardize.bs_standardize import BalanceSheetStandardizer

print("loading data...")
all_bs_joinedbag:JoinedDataBag = JoinedDataBag.load(target_path="set/parallel/BS/joined")
bs_standardizer = BalanceSheetStandardizer()

# standardize the data
all_bs_joinedbag.present(bs_standardizer)

loading data...

2025-02-04 06:22:36,001 [INFO] standardizing  start PRE processing ...
2025-02-04 06:22:46,701 [INFO] standardizing  start MAIN processing ...
2025-02-04 06:22:47,979 [INFO] standardizing  start POST processing ...
2025-02-04 06:22:48,085 [INFO] standardizing  start FINALIZE ...

Out[3]:

	adsh	cik	name	form	fye	fy	fp	date	filed	coreg	report	ddate	qtrs	Assets	AssetsCurrent	Cash	AssetsNoncurrent	Liabilities	LiabilitiesCurrent	LiabilitiesNoncurrent	Equity	HolderEquity	RetainedEarnings	AdditionalPaidInCapital	TreasuryStockValue	TemporaryEquity	RedeemableEquity	LiabilitiesAndEquity	AssetsCheck_error	AssetsCheck_cat	LiabilitiesCheck_error	LiabilitiesCheck_cat	EquityCheck_error	EquityCheck_cat	AssetsLiaEquCheck_error	AssetsLiaEquCheck_cat
200445	0001096906-21-001168	1089297	NOVAGANT CORP	10-K	1231	2004.0	FY	2004-12-31	20210517		2	20041231	0	0.000000e+00	0.000000e+00	0.000000e+00	0.000000e+00	9.145700e+04	9.145700e+04	0.000000e+00	-9.145700e+04	-9.145700e+04	-1.832780e+07	1.821434e+07	0.000000e+00	0.0	0.0	0.000000e+00	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
200446	0001096906-21-001172	1089297	NOVAGANT CORP	10-K	1231	2005.0	FY	2005-12-31	20210517		2	20051231	0	0.000000e+00	0.000000e+00	0.000000e+00	0.000000e+00	9.145700e+04	9.145700e+04	0.000000e+00	-9.145700e+04	-9.145700e+04	-1.832780e+07	1.821434e+07	0.000000e+00	0.0	0.0	0.000000e+00	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
200449	0001096906-21-001180	1089297	NOVAGANT CORP	10-K	1231	2006.0	FY	2006-12-31	20210517		2	20061231	0	0.000000e+00	0.000000e+00	0.000000e+00	0.000000e+00	9.145700e+04	9.145700e+04	0.000000e+00	-9.145700e+04	-9.145700e+04	-1.832780e+07	1.821434e+07	0.000000e+00	0.0	0.0	0.000000e+00	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
200450	0001096906-21-001182	1089297	NOVAGANT CORP	10-K	1231	2007.0	FY	2007-12-31	20210517		2	20071231	0	0.000000e+00	0.000000e+00	0.000000e+00	0.000000e+00	9.145700e+04	9.145700e+04	0.000000e+00	-9.145700e+04	-9.145700e+04	-1.832780e+07	1.821434e+07	0.000000e+00	0.0	0.0	0.000000e+00	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
200451	0001096906-21-001184	1089297	NOVAGANT CORP	10-K	1231	2008.0	FY	2008-12-31	20210517		2	20081231	0	0.000000e+00	0.000000e+00	0.000000e+00	0.000000e+00	9.145700e+04	9.145700e+04	0.000000e+00	-9.145700e+04	-9.145700e+04	-1.832780e+07	1.821434e+07	0.000000e+00	0.0	0.0	0.000000e+00	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...	...
161593	0000723125-24-000047	723125	MICRON TECHNOLOGY INC	10-Q	0831	2025.0	Q1	2024-11-30	20241219		4	20241130	0	7.146100e+10	2.449300e+10	6.693000e+09	4.696800e+10	2.466400e+10	9.015000e+09	1.564900e+10	4.679700e+10	4.679700e+10	4.242700e+10	0.000000e+00	0.000000e+00	0.0	0.0	7.146100e+10	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
163923	0000909832-24-000079	909832	COSTCO WHOLESALE CORP /NEW	10-Q	0831	2025.0	Q1	2024-11-30	20241219		4	20241130	0	7.338600e+10	3.752300e+10	1.090700e+10	3.586300e+10	4.893500e+10	3.828900e+10	1.064600e+10	2.445100e+10	2.445100e+10	1.870000e+10	0.000000e+00	0.000000e+00	0.0	0.0	7.338600e+10	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
161657	0001193125-24-281288	40704	GENERAL MILLS INC	10-Q	0531	2025.0	Q2	2024-11-30	20241218		4	20241130	0	3.339610e+10	7.381400e+09	2.292800e+09	2.601470e+10	2.394690e+10	8.024300e+09	1.592260e+10	9.449200e+09	9.449200e+09	2.134030e+10	0.000000e+00	-1.087330e+10	0.0	0.0	3.339610e+10	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
162289	0001640334-24-001969	1584480	STARTECH LABS, INC.	10-Q	0531	2025.0	Q2	2024-11-30	20241231		2	20241130	0	0.000000e+00	0.000000e+00	NaN	0.000000e+00	4.106260e+05	4.106260e+05	0.000000e+00	-4.106260e+05	-4.106260e+05	-3.912590e+07	3.865462e+07	0.000000e+00	0.0	0.0	0.000000e+00	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
238421	0001835681-24-000069	1835681	POWERSCHOOL HOLDINGS, INC.	10-Q	1231	2024.0	Q1	2024-12-31	20240507		2	20241231	0	3.766867e+09	1.301550e+08	1.742500e+07	3.636712e+09	2.022553e+09	5.362210e+08	1.486332e+09	1.744314e+09	1.744314e+09	-2.379450e+08	1.532371e+09	0.000000e+00	0.0	0.0	3.766867e+09	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0

346570 rows × 36 columns

At first, we will save the results, including all the logs, so that we can use it directly in the future, without the need to process it again.
Note: you need to create the target directory before storing the data

In [4]:

import os
target_path = "standardized/BS"
os.makedirs(target_path, exist_ok=True)

bs_standardizer.get_standardize_bag().save(target_path)

Load the dataset¶

Once the data has been standardized and saved, you can load it directly.

In [6]:

from secfsdstools.f_standardize.standardizing import StandardizedBag

bs_standardizer_result_bag = StandardizedBag.load("standardized/BS")

Overview¶

Before we dive into what the BalanceSheetStandardizer does, lets get a first impression of the the produced data. First, let us see how many rows we have.

In [7]:

len(bs_standardizer_result_bag.result_df)

Out[7]:

Next, a good idea is to look at the validation_overview_df. This table gives an idea about the "quality" of the dateset based on the summary of the results of the applied validation rules.

In [8]:

bs_standardizer_result_bag.validation_overview_df

Out[8]:

	AssetsCheck_cat	LiabilitiesCheck_cat	EquityCheck_cat	AssetsLiaEquCheck_cat	AssetsCheck_cat_pct	LiabilitiesCheck_cat_pct	EquityCheck_cat_pct	AssetsLiaEquCheck_cat_pct
0	341277	329215	325014	324751	98.47	94.99	93.78	93.70
1	333	2226	6409	6549	0.10	0.64	1.85	1.89
5	614	3499	3578	3616	0.18	1.01	1.03	1.04
10	487	2841	1406	1425	0.14	0.82	0.41	0.41
100	3859	8789	9892	9958	1.11	2.54	2.85	2.87

This seems to be quite ok, since we have around 95% of the data in the first two categories. As a reminder, Category 0 means it is an exact match, catagory 1 means that it is less than 1 percent off the expected value (see notebook 07_00_standardizer_basics.ipynb for details).

Analysis on the whole dataset¶

The following examples are just some ideas to show, what we could do with the standardized balance sheet dataset.

First let us have a look at the distribution of Equity using a box plot.

In [10]:

import matplotlib.pyplot as plt

data = bs_standardizer_result_bag.result_df.Equity[:1000]

plt.boxplot(data, vert=False)
plt.xscale('log') # using a logarithmic scale, we will lose negativ values though

Let's figure out, which report has the most Equity and then try to show the history of the Equity for that company.

In [11]:

bs_standardizer_result_bag.result_df[bs_standardizer_result_bag.result_df.Equity == bs_standardizer_result_bag.result_df.Equity.max()]

Out[11]:

	adsh	cik	name	form	fye	fy	fp	date	filed	coreg	report	ddate	qtrs	Assets	AssetsCurrent	Cash	AssetsNoncurrent	Liabilities	LiabilitiesCurrent	LiabilitiesNoncurrent	Equity	HolderEquity	RetainedEarnings	AdditionalPaidInCapital	TreasuryStockValue	TemporaryEquity	RedeemableEquity	LiabilitiesAndEquity	AssetsCheck_error	AssetsCheck_cat	LiabilitiesCheck_error	LiabilitiesCheck_cat	EquityCheck_error	EquityCheck_cat	AssetsLiaEquCheck_error	AssetsLiaEquCheck_cat
277912	0001140361-11-038595	1115055	PINNACLE FINANCIAL PARTNERS INC	10-Q	1231	2011.0	Q2	2011-06-30	20110729		2	20110630	0	4.831333e+12	4.831333e+12	2.785681e+11	0.0	4.132105e+12	4.132105e+12	0.0	6.992280e+11	6.992280e+11	1.986414e+10	5.335573e+11	0.0	0.0	0.0	4.831333e+12	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0

Since we used the present method of the standardizer, the cik, form, fye, fy, and fp attributes from the sub_df were directly merged in the result. Also a date column with a date datatype was added and the data is already sorted by date.

Next, get reports for this company and filter our standardized balance sheet data for it.

In [12]:

reports_of_1115055 = bs_standardizer_result_bag.result_df[bs_standardizer_result_bag.result_df.cik==1115055]

In [13]:

# Plotting
plt.plot(reports_of_1115055['date'], reports_of_1115055['Equity'], linestyle='-')
plt.yscale('log')

The first data point is obviously faulty.

Let us repeat the steps for apple (cik=320193) and display Equity, Assets, and Liabilities.

In [14]:

apple_reports_df = bs_standardizer_result_bag.result_df[bs_standardizer_result_bag.result_df.cik==320193]

# Plotting
plt.plot(apple_reports_df['date'], apple_reports_df['Equity'], label='Equity', linestyle='-')
plt.plot(apple_reports_df['date'], apple_reports_df['Assets'], label='Assets', linestyle='-')
plt.plot(apple_reports_df['date'], apple_reports_df['Liabilities'], label='Liabilities', linestyle='-')
plt.legend()

Out[14]:

<matplotlib.legend.Legend at 0x14a01bba830>

Compare companies¶

Let's visualize and compare the history of euqity for a few companies:

In [15]:

ciks_to_consider = [320193, 789019, 1652044, 1045810, 1018724, 2488, 50863] # Apple, Microsoft, Alphabet, nvidia, Amazon, AMD, intel

df = bs_standardizer_result_bag.result_df[bs_standardizer_result_bag.result_df.cik.isin(ciks_to_consider)].copy()

# Group by 'name' and plot equity for each group
# Note: using the `present` method ensured that the same cik has always the same name even if the company name did change in the past
for name, group in df.groupby('name'):
    plt.plot(group['date'], group['Equity'], label=name, linestyle='-')

# Add labels and title
plt.xlabel('Date')
plt.ylabel('Equity')
plt.title('Equity Over Time for Different Companies (CIKs)')

# Display legend
plt.legend()

Out[15]:

<matplotlib.legend.Legend at 0x14a0132cd90>

Cloud providers seem to do exceptionally well these days: alphabet, amazon, and microsoft almost have an exponential grow in equity.

What was going with AMD? They had a massive increase in Equity in 2022. AssetsNoncurrent did increase 10 fold ...

In [16]:

amd_reports_df = bs_standardizer_result_bag.result_df[bs_standardizer_result_bag.result_df.cik==2488]

plt.plot(amd_reports_df['date'], amd_reports_df['Equity'], label='Equity', linestyle='-')
plt.plot(amd_reports_df['date'], amd_reports_df['Assets'], label='Assets', linestyle='-')
plt.plot(amd_reports_df['date'], amd_reports_df['AssetsCurrent'], label='AssetsCurrent', linestyle='-')
plt.plot(amd_reports_df['date'], amd_reports_df['AssetsNoncurrent'], label='AssetsNoncurrent', linestyle='-')
plt.plot(amd_reports_df['date'], amd_reports_df['Liabilities'], label='Liabilities', linestyle='-')
plt.legend()

Out[16]:

<matplotlib.legend.Legend at 0x14a01bb87c0>

Conclusion¶

With the Balance Sheet Standardizer, we have the possibility to actually compare data between companies and also to create input for ML models.

The great thing is, that we can do this with official and free data of over 300'000 reports filed by about 14'000 companies since 2010.

Thanks to secfsdstools package, we have the possibility to gather and filter the data in a simple and efficient way, which otherwise would only be possible if you pay for the data. And you have all the data on your computer, no need to for slow api calls.

The Standardizer framework is simple and can be extended with additional rules to make other data points available. With the validation rules we also have a way to assess the quality of single rows in the dataset.

Of course, calculating financial ratios based on the standardized dataset is really simple now.

Also the size of the standardized dataset (about 30MB) is really easy to handle.

Rules¶

Note:

The following section tries to explain how the results are calculated and what kind of rules are applied. It isn't really necessary to understand this section in detail, but it gives you an idea what happens under the hood.

Next, let us see how often which rule was applied. This gives an idea about how much "calculation" had to be done in order to create a standardized dataset. We can to this by looking at the applied_rules_sum_s pandas Series object.

In [17]:

bs_standardizer_result_bag.applied_rules_sum_s

Out[17]:

0
NaN                                                                                                             0
PREPIVOT_BS_PREPIV_#1_DeDup                                                                                  1450
PRE_BS_PRE_#1_Assets/AssetsNoncurrent                                                                         122
PRE_BS_PRE_#2_Assets/AssetsCurrent                                                                              0
MAIN_1_BS_#1_BR_#1_Assets<-AssetsNet                                                                          160
MAIN_1_BS_#1_BR_#2_Cash<-CashAndCashEquivalentsAtCarryingValue                                             274082
MAIN_1_BS_#1_BR_#3_LiabilitiesAndEquity<-LiabilitiesAndStockholdersEquity                                  341667
MAIN_1_BS_#1_BR_#4_RetainedEarnings<-RetainedEarningsAccumulatedDeficit                                    308581
MAIN_1_BS_#2_EQ_#1_HolderEquity<-StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest     93291
MAIN_1_BS_#2_EQ_#2_HolderEquity<-PartnersCapital                                                             9738
MAIN_1_BS_#2_EQ_#3_HolderEquity<-StockholdersEquity                                                        236497
MAIN_1_BS_#2_EQ_#4_TemporaryEquity                                                                          12292
MAIN_1_BS_#2_EQ_#5_RedeemableEquity                                                                          9618
MAIN_1_BS_#2_EQ_#6_Equity                                                                                  340030
MAIN_1_BS_#3_SC_#1_Assets                                                                                      89
MAIN_1_BS_#3_SC_#2_AssetsCurrent                                                                              103
MAIN_1_BS_#3_SC_#3_AssetsNoncurrent                                                                        244615
MAIN_1_BS_#3_SC_#4_Liabilities                                                                              16745
MAIN_1_BS_#3_SC_#5_LiabilitiesCurrent                                                                          74
MAIN_1_BS_#3_SC_#6_LiabilitiesNoncurrent                                                                   173265
MAIN_1_BS_#3_SC_#7_Assets                                                                                    1896
MAIN_1_BS_#3_SC_#8_Liabilities                                                                              51532
MAIN_1_BS_#3_SC_#9_Equity                                                                                    4942
MAIN_1_BS_#3_SC_#10_LiabilitiesAndEquity                                                                     3960
MAIN_1_BS_#3_SC_#11_Liabilities                                                                              1389
MAIN_1_BS_#3_SC_#12_Equity                                                                                     14
MAIN_1_BS_#4_SU_#1_Cash                                                                                     13913
MAIN_1_BS_#4_SU_#2_RetainedEarnings                                                                          2537
MAIN_1_BS_#4_SU_#3_LongTermDebt                                                                            109187
MAIN_1_BS_#4_SU_#4_LiabilitiesNoncurrent                                                                    50063
MAIN_1_BS_#5_SetSum_#1_Assets/AssetsNoncurrent                                                               1561
MAIN_1_BS_#5_SetSum_#2_Assets/AssetsCurrent                                                                     4
MAIN_1_BS_#5_SetSum_#3_Liabilities/LiabilitiesNoncurrent                                                     1015
MAIN_1_BS_#5_SetSum_#4_Liabilities/LiabilitiesCurrent                                                          38
MAIN_2_BS_#1_BR_#1_Assets<-AssetsNet                                                                            0
MAIN_2_BS_#1_BR_#2_Cash<-CashAndCashEquivalentsAtCarryingValue                                                  0
MAIN_2_BS_#1_BR_#3_LiabilitiesAndEquity<-LiabilitiesAndStockholdersEquity                                       0
MAIN_2_BS_#1_BR_#4_RetainedEarnings<-RetainedEarningsAccumulatedDeficit                                         0
MAIN_2_BS_#2_EQ_#1_HolderEquity<-StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest         0
MAIN_2_BS_#2_EQ_#2_HolderEquity<-PartnersCapital                                                                0
MAIN_2_BS_#2_EQ_#3_HolderEquity<-StockholdersEquity                                                             0
MAIN_2_BS_#2_EQ_#4_TemporaryEquity                                                                              0
MAIN_2_BS_#2_EQ_#5_RedeemableEquity                                                                             0
MAIN_2_BS_#2_EQ_#6_Equity                                                                                       0
MAIN_2_BS_#3_SC_#1_Assets                                                                                       0
MAIN_2_BS_#3_SC_#2_AssetsCurrent                                                                                1
MAIN_2_BS_#3_SC_#3_AssetsNoncurrent                                                                           437
MAIN_2_BS_#3_SC_#4_Liabilities                                                                                938
MAIN_2_BS_#3_SC_#5_LiabilitiesCurrent                                                                       18373
MAIN_2_BS_#3_SC_#6_LiabilitiesNoncurrent                                                                    20969
MAIN_2_BS_#3_SC_#7_Assets                                                                                     714
MAIN_2_BS_#3_SC_#8_Liabilities                                                                                  7
MAIN_2_BS_#3_SC_#9_Equity                                                                                    1309
MAIN_2_BS_#3_SC_#10_LiabilitiesAndEquity                                                                      821
MAIN_2_BS_#3_SC_#11_Liabilities                                                                                 0
MAIN_2_BS_#3_SC_#12_Equity                                                                                      4
MAIN_2_BS_#4_SU_#1_Cash                                                                                         0
MAIN_2_BS_#4_SU_#2_RetainedEarnings                                                                             0
MAIN_2_BS_#4_SU_#3_LongTermDebt                                                                                 0
MAIN_2_BS_#4_SU_#4_LiabilitiesNoncurrent                                                                        0
MAIN_2_BS_#5_SetSum_#1_Assets/AssetsNoncurrent                                                                  0
MAIN_2_BS_#5_SetSum_#2_Assets/AssetsCurrent                                                                     0
MAIN_2_BS_#5_SetSum_#3_Liabilities/LiabilitiesNoncurrent                                                        0
MAIN_2_BS_#5_SetSum_#4_Liabilities/LiabilitiesCurrent                                                           0
MAIN_3_BS_#1_BR_#1_Assets<-AssetsNet                                                                            0
MAIN_3_BS_#1_BR_#2_Cash<-CashAndCashEquivalentsAtCarryingValue                                                  0
MAIN_3_BS_#1_BR_#3_LiabilitiesAndEquity<-LiabilitiesAndStockholdersEquity                                       0
MAIN_3_BS_#1_BR_#4_RetainedEarnings<-RetainedEarningsAccumulatedDeficit                                         0
MAIN_3_BS_#2_EQ_#1_HolderEquity<-StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest         0
MAIN_3_BS_#2_EQ_#2_HolderEquity<-PartnersCapital                                                                0
MAIN_3_BS_#2_EQ_#3_HolderEquity<-StockholdersEquity                                                             0
MAIN_3_BS_#2_EQ_#4_TemporaryEquity                                                                              0
MAIN_3_BS_#2_EQ_#5_RedeemableEquity                                                                             0
MAIN_3_BS_#2_EQ_#6_Equity                                                                                       0
MAIN_3_BS_#3_SC_#1_Assets                                                                                       0
MAIN_3_BS_#3_SC_#2_AssetsCurrent                                                                                0
MAIN_3_BS_#3_SC_#3_AssetsNoncurrent                                                                             0
MAIN_3_BS_#3_SC_#4_Liabilities                                                                                  0
MAIN_3_BS_#3_SC_#5_LiabilitiesCurrent                                                                           0
MAIN_3_BS_#3_SC_#6_LiabilitiesNoncurrent                                                                        0
MAIN_3_BS_#3_SC_#7_Assets                                                                                       4
MAIN_3_BS_#3_SC_#8_Liabilities                                                                                  0
MAIN_3_BS_#3_SC_#9_Equity                                                                                       0
MAIN_3_BS_#3_SC_#10_LiabilitiesAndEquity                                                                        0
MAIN_3_BS_#3_SC_#11_Liabilities                                                                                 0
MAIN_3_BS_#3_SC_#12_Equity                                                                                      0
MAIN_3_BS_#4_SU_#1_Cash                                                                                         0
MAIN_3_BS_#4_SU_#2_RetainedEarnings                                                                             0
MAIN_3_BS_#4_SU_#3_LongTermDebt                                                                                 0
MAIN_3_BS_#4_SU_#4_LiabilitiesNoncurrent                                                                        0
MAIN_3_BS_#5_SetSum_#1_Assets/AssetsNoncurrent                                                                  0
MAIN_3_BS_#5_SetSum_#2_Assets/AssetsCurrent                                                                     0
MAIN_3_BS_#5_SetSum_#3_Liabilities/LiabilitiesNoncurrent                                                        0
MAIN_3_BS_#5_SetSum_#4_Liabilities/LiabilitiesCurrent                                                           0
POST_BS_POST_#1_AssetsCurrent/AssetsNoncurrent                                                              78505
POST_BS_POST_#2_LiabilitiesCurrent/LiabilitiesNoncurrent                                                    59897
POST_BS_POST_#3_Assets/AssetsCurrent/AssetsNoncurrent                                                          23
POST_BS_POST_#4_Liabilities/LiabilitiesCurrent/LiabilitiesNoncurrent                                          248
POST_BS_POST_#5_TemporaryEquity                                                                            334278
POST_BS_POST_#6_RedeemableEquity                                                                           336952
POST_BS_POST_#7_AdditionalPaidInCapital                                                                    173878
POST_BS_POST_#8_TreasuryStockValue                                                                         254898
Name: 1, dtype: int64

Applied Rules¶

To be able to assess the content of applied_rules_sum_s we need to understand the rules that are applied. The simplest way to do this is to print the description of them:

In [18]:

bs_standardizer_result_bag.process_description_df

Out[18]:

	part	type	ruleclass	identifier	description
0	PREPIVOT	Group		PREPIVOT_BS_PREPIV
1	PREPIVOT	Rule	PrePivotDeduplicate	PREPIVOT_BS_PREPIV_#1_DeDup	Deduplicates the dataframe based on the columns ['adsh', 'coreg', 'report', 'ddate', 'qtrs', 'tag', 'version', 'value']
2	PRE	Group		PRE_BS_PRE
3	PRE	Rule	PreSumUpCorrection	PRE_BS_PRE_#1_Assets/AssetsNoncurrent	Swaps the values between the tag 'Assets' and 'AssetsNoncurrent' if the following equation is True "'AssetsNoncurrent' = 'Assets' + 'AssetsCurrent" and 'AssetsCurrent' > 0
4	PRE	Rule	PreSumUpCorrection	PRE_BS_PRE_#2_Assets/AssetsCurrent	Swaps the values between the tag 'Assets' and 'AssetsCurrent' if the following equation is True "'AssetsCurrent' = 'Assets' + 'AssetsNoncurrent" and 'AssetsNoncurrent' > 0
5	MAIN	Group		MAIN_BS
6	MAIN	Group		MAIN_BS_#1_BR
7	MAIN	Rule	CopyTagRule	MAIN_BS_#1_BR_#1_Assets<-AssetsNet	Copies the values from AssetsNet to Assets if AssetsNet is not null and Assets is nan
8	MAIN	Rule	CopyTagRule	MAIN_BS_#1_BR_#2_Cash<-CashAndCashEquivalentsAtCarryingValue	Copies the values from CashAndCashEquivalentsAtCarryingValue to Cash if CashAndCashEquivalentsAtCarryingValue is not null and Cash is nan
9	MAIN	Rule	CopyTagRule	MAIN_BS_#1_BR_#3_LiabilitiesAndEquity<-LiabilitiesAndStockholdersEquity	Copies the values from LiabilitiesAndStockholdersEquity to LiabilitiesAndEquity if LiabilitiesAndStockholdersEquity is not null and LiabilitiesAndEquity is nan
10	MAIN	Rule	CopyTagRule	MAIN_BS_#1_BR_#4_RetainedEarnings<-RetainedEarningsAccumulatedDeficit	Copies the values from RetainedEarningsAccumulatedDeficit to RetainedEarnings if RetainedEarningsAccumulatedDeficit is not null and RetainedEarnings is nan
11	MAIN	Group		MAIN_BS_#2_EQ
12	MAIN	Rule	CopyTagRule	MAIN_BS_#2_EQ_#1_HolderEquity<-StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	Copies the values from StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest to HolderEquity if StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest is not null and HolderEquity is nan
13	MAIN	Rule	CopyTagRule	MAIN_BS_#2_EQ_#2_HolderEquity<-PartnersCapital	Copies the values from PartnersCapital to HolderEquity if PartnersCapital is not null and HolderEquity is nan
14	MAIN	Rule	CopyTagRule	MAIN_BS_#2_EQ_#3_HolderEquity<-StockholdersEquity	Copies the values from StockholdersEquity to HolderEquity if StockholdersEquity is not null and HolderEquity is nan
15	MAIN	Rule	SumUpRule	MAIN_BS_#2_EQ_#4_TemporaryEquity	Sums up the availalbe values in the columns ['TemporaryEquityAggregateAmountOfRedemptionRequirement', 'TemporaryEquityCarryingAmountAttributableToParent', 'TemporaryEquityRedemptionAmountAttributableToParent', 'TemporaryEquityRedemptionAmountAttributableToNoncontrollingInterest'] into the column 'TemporaryEquity', if the column 'TemporaryEquity' is nan
16	MAIN	Rule	SumUpRule	MAIN_BS_#2_EQ_#5_RedeemableEquity	Sums up the availalbe values in the columns ['RedeemableNoncontrollingInterestEquityCarryingAmount', 'RedeemableNoncontrollingInterestEquityRedemptionAmount', 'RedeemableNoncontrollingInterestEquityOtherCarryingAmount', 'RedeemableNoncontrollingInterestEquityOtherRedemptionAmount', 'RedeemablePreferredStockEquityOtherCarryingAmount', 'RedeemablePreferredStockEquityOtherRedemptionAmount'] into the column 'RedeemableEquity', if the column 'RedeemableEquity' is nan
17	MAIN	Rule	SumUpRule	MAIN_BS_#2_EQ_#6_Equity	Sums up the availalbe values in the columns ['HolderEquity', 'TemporaryEquity', 'RedeemableEquity'] into the column 'Equity', if the column 'Equity' is nan
18	MAIN	Group		MAIN_BS_#3_SC
19	MAIN	Rule	MissingSumRule	MAIN_BS_#3_SC_#1_Assets	Sums up the values in the columns ['AssetsCurrent', 'AssetsNoncurrent'] into the column 'Assets', if the column 'Assets' is nan and if all columns ['AssetsCurrent', 'AssetsNoncurrent'] have a value
20	MAIN	Rule	MissingSummandRule	MAIN_BS_#3_SC_#2_AssetsCurrent	Calculates the value for the missing column 'AssetsCurrent' by subtracting the values of the columns '['AssetsNoncurrent']' from the column 'Assets' if all of the columns ['Assets', 'AssetsNoncurrent'] are set.
21	MAIN	Rule	MissingSummandRule	MAIN_BS_#3_SC_#3_AssetsNoncurrent	Calculates the value for the missing column 'AssetsNoncurrent' by subtracting the values of the columns '['AssetsCurrent']' from the column 'Assets' if all of the columns ['Assets', 'AssetsCurrent'] are set.
22	MAIN	Rule	MissingSumRule	MAIN_BS_#3_SC_#4_Liabilities	Sums up the values in the columns ['LiabilitiesCurrent', 'LiabilitiesNoncurrent'] into the column 'Liabilities', if the column 'Liabilities' is nan and if all columns ['LiabilitiesCurrent', 'LiabilitiesNoncurrent'] have a value
23	MAIN	Rule	MissingSummandRule	MAIN_BS_#3_SC_#5_LiabilitiesCurrent	Calculates the value for the missing column 'LiabilitiesCurrent' by subtracting the values of the columns '['LiabilitiesNoncurrent']' from the column 'Liabilities' if all of the columns ['Liabilities', 'LiabilitiesNoncurrent'] are set.
24	MAIN	Rule	MissingSummandRule	MAIN_BS_#3_SC_#6_LiabilitiesNoncurrent	Calculates the value for the missing column 'LiabilitiesNoncurrent' by subtracting the values of the columns '['LiabilitiesCurrent']' from the column 'Liabilities' if all of the columns ['Liabilities', 'LiabilitiesCurrent'] are set.
25	MAIN	Rule	MissingSumRule	MAIN_BS_#3_SC_#7_Assets	Sums up the values in the columns ['Liabilities', 'Equity'] into the column 'Assets', if the column 'Assets' is nan and if all columns ['Liabilities', 'Equity'] have a value
26	MAIN	Rule	MissingSummandRule	MAIN_BS_#3_SC_#8_Liabilities	Calculates the value for the missing column 'Liabilities' by subtracting the values of the columns '['Equity']' from the column 'Assets' if all of the columns ['Assets', 'Equity'] are set.
27	MAIN	Rule	MissingSummandRule	MAIN_BS_#3_SC_#9_Equity	Calculates the value for the missing column 'Equity' by subtracting the values of the columns '['Liabilities']' from the column 'Assets' if all of the columns ['Assets', 'Liabilities'] are set.
28	MAIN	Rule	MissingSumRule	MAIN_BS_#3_SC_#10_LiabilitiesAndEquity	Sums up the values in the columns ['Liabilities', 'Equity'] into the column 'LiabilitiesAndEquity', if the column 'LiabilitiesAndEquity' is nan and if all columns ['Liabilities', 'Equity'] have a value
29	MAIN	Rule	MissingSummandRule	MAIN_BS_#3_SC_#11_Liabilities	Calculates the value for the missing column 'Liabilities' by subtracting the values of the columns '['Equity']' from the column 'LiabilitiesAndEquity' if all of the columns ['LiabilitiesAndEquity', 'Equity'] are set.
30	MAIN	Rule	MissingSummandRule	MAIN_BS_#3_SC_#12_Equity	Calculates the value for the missing column 'Equity' by subtracting the values of the columns '['Liabilities']' from the column 'LiabilitiesAndEquity' if all of the columns ['LiabilitiesAndEquity', 'Liabilities'] are set.
31	MAIN	Group		MAIN_BS_#4_SU
32	MAIN	Rule	SumUpRule	MAIN_BS_#4_SU_#1_Cash	Sums up the availalbe values in the columns ['CashAndCashEquivalentsAtFairValue', 'CashAndDueFromBanks', 'CashCashEquivalentsAndFederalFundsSold', 'RestrictedCashAndCashEquivalentsAtCarryingValue', 'CashAndCashEquivalentsInForeignCurrencyAtCarryingValue'] into the column 'Cash', if the column 'Cash' is nan
33	MAIN	Rule	SumUpRule	MAIN_BS_#4_SU_#2_RetainedEarnings	Sums up the availalbe values in the columns ['RetainedEarningsUnappropriated', 'RetainedEarningsAppropriated'] into the column 'RetainedEarnings', if the column 'RetainedEarnings' is nan
34	MAIN	Rule	SumUpRule	MAIN_BS_#4_SU_#3_LongTermDebt	Sums up the availalbe values in the columns ['LongTermDebtNoncurrent', 'LongTermDebtAndCapitalLeaseObligations'] into the column 'LongTermDebt', if the column 'LongTermDebt' is nan
35	MAIN	Rule	SumUpRule	MAIN_BS_#4_SU_#4_LiabilitiesNoncurrent	Sums up the availalbe values in the columns ['AccruedIncomeTaxesNoncurrent', 'DeferredAndPayableIncomeTaxes', 'DeferredIncomeTaxesAndOtherLiabilitiesNoncurrent', 'DeferredIncomeTaxLiabilitiesNet', 'DeferredTaxLiabilitiesNoncurrent', 'DefinedBenefitPensionPlanLiabilitiesNoncurrent', 'DerivativeLiabilitiesNoncurrent', 'FinanceLeaseLiabilityNoncurrent', 'LiabilitiesOtherThanLongtermDebtNoncurrent', 'LiabilitiesSubjectToCompromise', 'LiabilityForUncertainTaxPositionsNoncurrent', 'LongTermDebt', 'LongTermRetirementBenefitsAndOtherLiabilities', 'OperatingLeaseLiabilityNoncurrent', 'OtherLiabilitiesNoncurrent', 'OtherPostretirementDefinedBenefitPlanLiabilitiesNoncurrent', 'PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent', 'RegulatoryLiabilityNoncurrent', 'SelfInsuranceReserveNoncurrent'] into the column 'LiabilitiesNoncurrent', if the column 'LiabilitiesNoncurrent' is nan
36	MAIN	Group		MAIN_BS_#5_SetSum
37	MAIN	Rule	SetSumIfOnlyOneSummand	MAIN_BS_#5_SetSum_#1_Assets/AssetsNoncurrent	Copies the value of the column 'AssetsCurrent' into the column 'Assets' and sets the columns ['AssetsNoncurrent'] to 0.0 if the column 'AssetsCurrent is set and the columns ['Assets', 'AssetsNoncurrent'] are nan.
38	MAIN	Rule	SetSumIfOnlyOneSummand	MAIN_BS_#5_SetSum_#2_Assets/AssetsCurrent	Copies the value of the column 'AssetsNoncurrent' into the column 'Assets' and sets the columns ['AssetsCurrent'] to 0.0 if the column 'AssetsNoncurrent is set and the columns ['Assets', 'AssetsCurrent'] are nan.
39	MAIN	Rule	SetSumIfOnlyOneSummand	MAIN_BS_#5_SetSum_#3_Liabilities/LiabilitiesNoncurrent	Copies the value of the column 'LiabilitiesCurrent' into the column 'Liabilities' and sets the columns ['LiabilitiesNoncurrent'] to 0.0 if the column 'LiabilitiesCurrent is set and the columns ['Liabilities', 'LiabilitiesNoncurrent'] are nan.
40	MAIN	Rule	SetSumIfOnlyOneSummand	MAIN_BS_#5_SetSum_#4_Liabilities/LiabilitiesCurrent	Copies the value of the column 'LiabilitiesNoncurrent' into the column 'Liabilities' and sets the columns ['LiabilitiesCurrent'] to 0.0 if the column 'LiabilitiesNoncurrent is set and the columns ['Liabilities', 'LiabilitiesCurrent'] are nan.
41	POST	Group		POST_BS_POST
42	POST	Rule	PostCopyToFirstSummand	POST_BS_POST_#1_AssetsCurrent/AssetsNoncurrent	Copies the value of the 'Assets' to the first summand 'AssetsCurrent' and set the other summands ['AssetsNoncurrent'] to 0.0 if 'Assets is set and the summands ['AssetsCurrent', 'AssetsNoncurrent'] are nan.
43	POST	Rule	PostCopyToFirstSummand	POST_BS_POST_#2_LiabilitiesCurrent/LiabilitiesNoncurrent	Copies the value of the 'Liabilities' to the first summand 'LiabilitiesCurrent' and set the other summands ['LiabilitiesNoncurrent'] to 0.0 if 'Liabilities is set and the summands ['LiabilitiesCurrent', 'LiabilitiesNoncurrent'] are nan.
44	POST	Rule	PostSetToZero	POST_BS_POST_#3_Assets/AssetsCurrent/AssetsNoncurrent	Set the value of the ['Assets', 'AssetsCurrent', 'AssetsNoncurrent'] to 0.0 if all ['Assets', 'AssetsCurrent', 'AssetsNoncurrent'] are nan.
45	POST	Rule	PostSetToZero	POST_BS_POST_#4_Liabilities/LiabilitiesCurrent/LiabilitiesNoncurrent	Set the value of the ['Liabilities', 'LiabilitiesCurrent', 'LiabilitiesNoncurrent'] to 0.0 if all ['Liabilities', 'LiabilitiesCurrent', 'LiabilitiesNoncurrent'] are nan.
46	POST	Rule	PostSetToZero	POST_BS_POST_#5_TemporaryEquity	Set the value of the ['TemporaryEquity'] to 0.0 if all ['TemporaryEquity'] are nan.
47	POST	Rule	PostSetToZero	POST_BS_POST_#6_RedeemableEquity	Set the value of the ['RedeemableEquity'] to 0.0 if all ['RedeemableEquity'] are nan.
48	POST	Rule	PostSetToZero	POST_BS_POST_#7_AdditionalPaidInCapital	Set the value of the ['AdditionalPaidInCapital'] to 0.0 if all ['AdditionalPaidInCapital'] are nan.
49	POST	Rule	PostSetToZero	POST_BS_POST_#8_TreasuryStockValue	Set the value of the ['TreasuryStockValue'] to 0.0 if all ['TreasuryStockValue'] are nan.
50	VALID	Validation	SumValidationRule	AssetsCheck	Checks whether the sum of ['AssetsCurrent', 'AssetsNoncurrent'] equals the value in 'Assets'
51	VALID	Validation	SumValidationRule	LiabilitiesCheck	Checks whether the sum of ['LiabilitiesCurrent', 'LiabilitiesNoncurrent'] equals the value in 'Liabilities'
52	VALID	Validation	SumValidationRule	EquityCheck	Checks whether the sum of ['Equity', 'Liabilities'] equals the value in 'LiabilitiesAndEquity'
53	VALID	Validation	SumValidationRule	AssetsLiaEquCheck	Checks whether the sum of ['Equity', 'Liabilities'] equals the value in 'Assets'

Let's discuss a few of the rules in detail:

PREPIVOT_BS_PREPIV_#1_DeDup
de-duplication of the dataset, so that pivoting is possible. Note: the prepivot rules log into the appliedprepivot_rules_log dataframe
PRE_BS_PRE_#1_Assets/AssetsNoncurrent
is a preprocess correction rule. There are actually about 120 reports in which the tags for Assets and AssetsNoncurrent were swapped.
MAIN_BS_#1_BR_#1_Assets
Most of the reports use the Assets tag. However, there are about 240 reports who use the AssetsNet tag. If this is the case, the value is copied to the Assets column.
MAIN_BS_#1_BR_#2_Cash, MAIN_BS_#1_BR_#3_LiabilitiesAndEquity, MAIN_BS_#1_BR_#4_RetainedEarnings
These are mainly "renaming" rules, to have a shorter term.
MAIN_BS_#2_EQ_#1_HolderEquity, MAIN_BS_#2_EQ_#2_HolderEquity, MAIN_BS_#2_EQ_#3_HolderEquity
This rules ensures the precedence is considered when it comes to tags, that can contain the stockholderequity or the partnercapital. This are mainly three different tags, that have to be considered: StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest, StockholdersEquity, and PartnerCapital. Generally, it is either PartnerCapital or some kind of stockholderequity. Furthermore, StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest and StockholdersEquity can appear together. If they do appear together, StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest has precedence over StockholdersEquity, since StockholdersEquity is a child tag of StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest. As you can see in the applied_rules_sum_s data, two thirds of the entries have only StockholdersEquity present, one quarter has StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest present, and a few thousands have PartnerCapital set.
MAIN_BS_#2_EQ_#4_TemporaryEquity, MAIN_BS_#2_EQ_#5_RedeemableEquity
Sometimes, Equity does not only include HolderEquity, but also TemporaryEquity and/or RedeemableEquity. Both of them have several tags that can define values which belongs to these catagories. So these two rules sum up all possible values for Temporary- and RedeemableEquity.
MAIN_BS_#2_EQ_#6_Equity
The sum of HolderEquity, TemporaryEquity, and RedeemableEquity. Most of the time (90%) just HodlerEquity is present
MAIN_BS_#3_SC_#1_Assets, MAIN_BS_#3_SC_#2_AssetsCurrent, MAIN_BS_#3_SC_#2_AssetsNonurrent (and the same for Liabilities)
If just one of the three (Assets, AssetsCurrent, and AssetsNoncurrent) the missing one is calculated based on the rule: Assets = AssetsCurrent + AssetsNoncurrent
MAIN_BS_#3_SC_#7_Assets, MAIN_BS_#3_SC_#8_Liabilities, MAIN_BS_#3_SC_#12_Equity
If just one of Assets, Liabilities, and Equity is missing, it is calculated based on Assets = Liabilities + Equity
MAIN_BS_#4_SU_#3_LongTermDebt, MAIN_BS_#4_SU_#4_LiabilitiesNoncurrent
Both rules are used to calculate LiabilitiesNoncurrent, if it is not contained directly, or if it wasn't possible to calculate it with one of the previous rules. As you can see from the applied_rules_sum_s many reports do not have an entry for LiabilitiesNoncurrent (in about 50% of the reports, it was possible to calculate it with rule MAIN_1_BS_#3_SC_#6_LiabilitiesNoncurrent, based on Liabilities and LiabilitiesCurrent and in about 15% of the cases it was possible to calculate it with these rules.
SetSumIfOnlyOneSummand Rules
After applying the previous rules, we fill still empty Assets with either the value of AssetsCurrent or AssetsNoncurrent, if one of them is present. (same applies for Liabilities). So we kinda assume if there is only AssetsCurrent, and no AssetsNoncurrent, that there is actually no AssetsNoncurrent and hence, Assets equals AssetsCurrent and AssetsNoncurrent is 0.0.
PostCopyToFirstSummand Rules
if there is just a value for Assets, but none for AssetsCurrent and AssetsNoncurrent, we assume that there is only AssetsCurrent. The value from Assets is copied into AssetsCurrent and AssetsNoncurrent is set to 0 (same for Liabilities).
PostSetToZero Rules
These rules simply set nan values for different colums to 0.0.

Overview on applied rules¶

It might be interesting to know how many rules are applied in general per report. In this example, we just look at the MAIN and PRE rules:

In [19]:

# just use a shorter variable name
df=bs_standardizer_result_bag.applied_rules_log_df

# we are just interested in the MAIN and PRE rules
filtered_columns = df.columns[df.columns.str.contains('MAIN|PRE')]

# count how many True values are in each row
df['count_true_values'] = df[filtered_columns].sum(axis='columns')

df.count_true_values.value_counts().sort_index()

Out[19]:

0         70
1         47
2       1067
3       4827
4      13464
5      51296
6      49549
7     114253
8      87029
9      23416
10      1514
11        38
Name: count_true_values, dtype: int64

In [20]:

import matplotlib.pyplot as plt

plt.hist(df.count_true_values)

# Show the plot
plt.show()

Showing the applied rules for a specific report number¶

If we analys a single report and want to know which rules were applied, we can do that with the following code:

In [21]:

apple_10k_2022 = "0000320193-22-000108"
apple_10k_2022_applied_rules_log_df = bs_standardizer_result_bag.applied_rules_log_df[bs_standardizer_result_bag.applied_rules_log_df.adsh==apple_10k_2022]

# filter for the applied MAIN,PRE, and POST rules
main_rule_cols =  df.columns[df.columns.str.contains('MAIN|PRE|POST')]
main_rule_df = apple_10k_2022_applied_rules_log_df[main_rule_cols]

# get the applied rules, by using the True and False values of main_rule_df.iloc[0] as a mask on the columns index
main_rule_df.columns[main_rule_df.iloc[0]].tolist()

Out[21]:

['MAIN_1_BS_#1_BR_#2_Cash<-CashAndCashEquivalentsAtCarryingValue',
 'MAIN_1_BS_#1_BR_#3_LiabilitiesAndEquity<-LiabilitiesAndStockholdersEquity',
 'MAIN_1_BS_#1_BR_#4_RetainedEarnings<-RetainedEarningsAccumulatedDeficit',
 'MAIN_1_BS_#2_EQ_#3_HolderEquity<-StockholdersEquity',
 'MAIN_1_BS_#2_EQ_#6_Equity',
 'MAIN_1_BS_#4_SU_#3_LongTermDebt',
 'POST_BS_POST_#5_TemporaryEquity',
 'POST_BS_POST_#6_RedeemableEquity',
 'POST_BS_POST_#7_AdditionalPaidInCapital',
 'POST_BS_POST_#8_TreasuryStockValue']

In [ ]:

BalanceSheetStandardizer¶