Variable pages · IRS 990 Master Concordance
SD_09_OTH_ASSET_BV
Other asset - book value
- Description
- Other Assets - Book value
- Table
SD-P09-T01-OTH-ASSETS(many)- Part
- Part IX - Other Assets
- Location
SCHED-D-PART-09-COL-B- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
555k
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 1.5x (IRS990ScheduleD/OtherAssets/BookValue, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.2x |
| ⓘ info | Sign convention | 0.8% 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/OtherAssets/BookValue | SZ | 2009–2012 | 76,178 | 14.3% | 60.0% |
| x2 | IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | SZ | 2013–2024 | 479,017 | 14.4% | 56.0% |
| x3 | IRS990ScheduleD/Form990ScheduleDPartIX/OtherAssets/BookValue | 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 | 7.5k | 19k | 24k | 26k | ||||||||||||
| x2 | 28k | 30k | 32k | 33k | 35k | 37k | 38k | 42k | 44k | 59k | 60k | 40k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 22 | 16 | 15 | 14 | 14 | 14 | 14 | 14 | 14 | 13 | 13 | 13 | 13 | 17 | 17 | 14 |
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 | 555,190 | 100.0% | 0.6% | 0.8% | 16,140 | 121,422 | 744,536 | 51,187,705 |
Percentiles are the median over tax years of each year's percentile.