Variable pages · IRS 990 Master Concordance
PF_AX20_SALE_ASSET_BASIS_METHOD
Basis Method Explanation
- Description
- Basis Method Explanation
- Table
PF-P99-T20-SALE-OTH-ASSET(many)- Part
- Auxiliary schedules and attachments (statements filed with the 990-PF)
- Location
F990-PF-PART-99-AUX-SCHED-20- Type
- text
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
6.2k
filings with a value
2009–2024
tax years observed
1
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990PF fill rate changes up to 3.5x year-on-year (in 2010) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | GainLossSaleOtherAssetsSch/GainLossSaleOtherAsset/BasisMethod | PF | 2009–2012 | 449 | 0.466% | 54.8% |
| x2 | GainLossSaleOtherAssetsSch/GainLossSaleOtherAssetGrp/BasisMethodTxt | PF | 2013–2024 | 5,748 | 0.649% | 48.1% |
% 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 | 33 | 101 | 129 | 186 | ||||||||||||
| x2 | 228 | 205 | 208 | 226 | 224 | 257 | 260 | 869 | 864 | 836 | 826 | 745 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 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-PF | 6,197 | 4 | 40 |
Most common values
| Value | Filings | Share |
|---|---|---|
COST | 2,421 | 40.1% |