Variable pages · IRS 990 Master Concordance
F9_08_REV_OTH_INV_COST_GOODS
Cost of goods sold
- Description
- Less cost of goods sold
- Table
F9-P08-T00-REVENUE(one)- Part
- Part VIII - Statement of Revenue
- Location
F990-PC-PART-08-LINE-10B- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 5
xpaths observed / mapped
1.5M
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ▲ warn | No sudden change in the median between adjacent years | largest change 96.1x (IRS990EZ/CostOfGoodsSold, 990EZ, TY2012) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.2x |
| ⓘ info | Sign convention | 0.1% of values are negative (fine for net amounts) |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990EZ/CostOfGoodsSold | EZ | 2009–2012 | 116,458 | 47% | |
| x2 | IRS990/CostOfGoodsSold | PC | 2009–2012 | 62,410 | 12.7% | |
| x3 | IRS990EZ/CostOfGoodsSoldAmt | EZ | 2013–2024 | 862,895 | 47.7% | |
| x4 | IRS990/CostOfGoodsSoldAmt | PC | 2013–2024 | 488,104 | 14.7% | |
| x5 | IRS990/Form990PartVIII/CostOfGoodsSold | PC | not observed | 0 |
% filers: percent of in-scope filers whose return has the xpath, in its latest year. Repeats in: share of filings where the element occurs more than once.
Coverage by tax year
| Filings | ’09 | ’10 | ’11 | ’12 | ’13 | ’14 | ’15 | ’16 | ’17 | ’18 | ’19 | ’20 | ’21 | ’22 | ’23 | ’24 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| x1 | 6.8k | 28k | 37k | 44k | ||||||||||||
| x2 | 4.4k | 15k | 20k | 23k | ||||||||||||
| x3 | 48k | 53k | 56k | 58k | 62k | 66k | 67k | 76k | 97k | 98k | 97k | 85k | ||||
| x4 | 25k | 28k | 29k | 38k | 41k | 41k | 42k | 48k | 51k | 53k | 53k | 41k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 13 | 12 | 13 | 13 | 13 | 13 | 12 | 15 | 16 | 15 | 15 | 15 | 15 | 15 | 15 | 15 |
| 990-EZ | 44 | 45 | 46 | 47 | 46 | 46 | 45 | 45 | 44 | 44 | 44 | 44 | 48 | 48 | 47 | 48 |
Filings with a value, by xpath (rows, numbered as in the xpath table) and tax year. A change of row from one year to the next is usually the IRS renaming the element (most were renamed in 2013). Hover a cell for the exact count.
Values
| Return | Filings | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 550,514 | 100.0% | 22.9% | 0.2% | 3,192 | 28,323 | 117,872 | 4,650,886 |
| 990-EZ | 979,351 | 100.0% | 81.1% | 0.0% | 0 | 0 | 0 | 62,141 |
Percentiles are the median over tax years of each year's percentile.