Variable pages · IRS 990 Master Concordance
F9_12_FINSTAT_METHOD_ACC_ACCRU_X
Method of accounting - accrual [x]
- Description
- Method of accounting - Accrual
- Table
F9-P12-T00-FINANCIAL-REPORTING(one)- Part
- Part XII - Financial Statements and Reporting
- Location
F990-PC-PART-12-LINE-01- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 5
xpaths observed / mapped
2.9M
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | values are almost always X/true when present, so a missing value usually means unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/MethodOfAccountingAccrual | PC | 2009–2012 | 351,063 | 68.8% | |
| x2 | IRS990EZ/MethodOfAccountingAccrual | EZ | 2009–2012 | 60,811 | 22.5% | |
| x3 | IRS990/MethodOfAccountingAccrualInd | PC | 2013–2024 | 2,098,096 | 54.9% | |
| x4 | IRS990EZ/MethodOfAccountingAccrualInd | EZ | 2013–2024 | 380,202 | 17.9% | |
| x5 | IRS990/Form990PartXI/MethodOfAccountingAccrual | 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 | 29k | 87k | 111k | 124k | ||||||||||||
| x2 | 6.1k | 15k | 19k | 21k | ||||||||||||
| x3 | 135k | 146k | 155k | 160k | 171k | 174k | 181k | 199k | 205k | 210k | 210k | 152k | ||||
| x4 | 23k | 25k | 27k | 28k | 29k | 31k | 32k | 35k | 40k | 40k | 39k | 32k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 87 | 71 | 70 | 69 | 68 | 67 | 66 | 66 | 66 | 64 | 64 | 62 | 61 | 60 | 59 | 55 |
| 990-EZ | 39 | 24 | 23 | 22 | 22 | 22 | 22 | 21 | 21 | 20 | 21 | 21 | 20 | 19 | 19 | 18 |
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
| Value | Filings | Share |
|---|---|---|
X | 2,890,172 | 100.0% |