Variable pages · IRS 990 Master Concordance
F9_08_REV_OTH_SALE_LESS_COST
Cost of assets and sales expenses
- Description
- Cost or other basis and sales expenses (F990-PC-PART-08-LINE-07B-COL-i-ii-COMBINED: F990-EZ-PART-01-LINE-05B)
- Table
F9-P08-T00-REVENUE(one)- Part
- Part VIII - Statement of Revenue
- Location
F990-PC-PART-08-LINE-07B-COL-i-ii- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ
2 / 2
xpaths observed / mapped
897k
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 117.6x (IRS990EZ/CostOrOtherBasisExpenseSaleAmt, 990EZ, TY2021) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.1x |
| ⓘ info | Sign convention | 0.0% 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/CostOtherBasisAndSalesExpenses | EZ | 2009–2012 | 107,089 | 43.3% | |
| x2 | IRS990EZ/CostOrOtherBasisExpenseSaleAmt | EZ | 2013–2024 | 790,195 | 44.1% |
% 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 | 6.3k | 26k | 34k | 41k | ||||||||||||
| x2 | 44k | 49k | 52k | 54k | 57k | 61k | 60k | 69k | 87k | 89k | 90k | 79k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-EZ | 41 | 41 | 42 | 43 | 42 | 42 | 42 | 41 | 41 | 41 | 40 | 40 | 43 | 43 | 43 | 44 |
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-EZ | 897,283 | 100.0% | 93.5% | 0.0% | 0 | 0 | 0 | 56,270 |
Percentiles are the median over tax years of each year's percentile.