Variable pages · IRS 990 Master Concordance
F9_10_ASSET_LAND_BLDG_DEPREC
Accumulated depreciation of land, buildings, and equipment
- Description
- Accumulated depreciation of lands and buildings, beginning of year
- Table
F9-P10-T00-BALANCE-SHEET(one)- Part
- Part X - Balance Sheet
- Location
F990-PC-PART-10-LINE-10B- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
2.6M
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 |
| ✓ pass | No sudden change in the median between adjacent years | largest change 2.4x (IRS990/LandBldgEquipmentAccumDeprec, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.4x |
| ⓘ 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 | IRS990/LandBldgEquipmentAccumDeprec | PC | 2009–2012 | 365,068 | 73% | |
| x2 | IRS990/LandBldgEquipAccumDeprecAmt | PC | 2013–2024 | 2,243,422 | 60.7% | |
| x3 | IRS990/Form990PartX/LandBldgEquipmentAccumDeprec | 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 | 27k | 90k | 117k | 131k | ||||||||||||
| x2 | 144k | 157k | 166k | 171k | 182k | 185k | 192k | 212k | 219k | 223k | 224k | 168k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 81 | 73 | 73 | 73 | 72 | 72 | 71 | 70 | 69 | 68 | 68 | 66 | 65 | 64 | 63 | 61 |
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 | 2,608,483 | 100.0% | 2.6% | 0.0% | 33,537 | 214,029 | 1,173,985 | 85,177,599 |
Percentiles are the median over tax years of each year's percentile.