Variable pages · IRS 990 Master Concordance
F9_12_FINSTAT_METHOD_ACC_OTH
Method of accounting - other
- Description
- Indicates method of accounting is other
- Table
F9-P12-T00-FINANCIAL-REPORTING(one)- Part
- Part XII - Financial Statements and Reporting
- Location
F990-PC-PART-12-LINE-01- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ
2 / 2
xpaths observed / mapped
17k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ⓘ info | No sign of truncation | IRS990EZ/MethodOfAccountingOtherDesc: longest value is exactly 100 characters |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990EZ/MethodOfAccountingOther | EZ | 2009–2012 | 2,246 | 0.893% | |
| x2 | IRS990EZ/MethodOfAccountingOtherDesc | EZ | 2013–2024 | 14,646 | 0.725% |
% 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 | 194 | 504 | 711 | 837 | ||||||||||||
| x2 | 889 | 936 | 1.0k | 1.1k | 1.1k | 1.1k | 1.2k | 1.3k | 1.5k | 1.6k | 1.5k | 1.3k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-EZ | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
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 | Average length | Longest |
|---|---|---|---|
| 990-EZ | 16,892 | 12 | 100 |
Most common values
| Value | Filings | Share |
|---|---|---|
MODIFIED CASH | 6,612 | 56.2% |
Modified Cash | 1,616 | 13.7% |
HYBRID | 1,340 | 11.4% |