Variable pages · IRS 990 Master Concordance
SD_06_ORG_LEASEHOLD_COST_INVEST
Leasehold improvements - cost or other basis (investment)
- Description
- Investment cost or other basis
- Table
SD-P06-T00-LAND-BLDG-EQUIP(one)- Part
- Part VI - Land, Buildings, and Equipment
- Location
SCHED-D-PART-06-LINE-01C-COL-A- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
147k
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 76.8x (IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt, 990, TY2022) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.6x |
| ⓘ 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 | IRS990ScheduleD/LeaseholdImprovements/InvestmentCostOrOtherBasis | SZ | 2009–2012 | 19,324 | 3.54% | |
| x2 | IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | SZ | 2013–2024 | 127,718 | 4.21% | |
| x3 | IRS990ScheduleD/Form990ScheduleDPartVI/LeaseholdImprovements/InvestmentCostOrOtherBasis | SZ | 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 | 1.9k | 5.1k | 5.9k | 6.4k | ||||||||||||
| x2 | 6.8k | 7.3k | 7.6k | 7.7k | 8.1k | 8.9k | 10k | 15k | 15k | 15k | 15k | 12k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 6 | 4 | 4 | 4 | 3 | 3 | 3 | 3 | 3 | 3 | 4 | 5 | 4 | 4 | 4 | 4 |
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 | 147,041 | 100.0% | 46.1% | 0.0% | 0 | 18,362 | 190,928 | 6,946,382 |
Percentiles are the median over tax years of each year's percentile.