Variable pages · IRS 990 Master Concordance
SD_10_LIAB_OTH_BV
Other liability - book value
- Description
- Other Liabilities - Amount
- Table
SD-P10-T01-OTH-LIABILITIES(many)- Part
- Part X - Other Liabilities
- Location
SCHED-D-PART-10-LINE-01-COL-B-(02)- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
1.5M
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
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 2.0x (IRS990ScheduleD/OtherLiabilities/Amount, 990, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.9x |
| ⓘ info | Sign convention | 1.2% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | many-to-one table, but 54% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 44.5% of 1,256,669 filings, max 129/filing, TY2013-2024; repeat_root: ''=54% ; IRS990ScheduleD/OtherLiabilitiesOrgGrp=46%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleD/OtherLiabilities/Amount | many-to-one table, but 51% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 46.8% of 208,539 filings, max 125/filing, TY2009-2012; repeat_root: ''=51% ; IRS990ScheduleD/OtherLiabilities=49%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/OtherLiabilities/Amount | SZ | 2009–2012 | 208,539 | 40% | 46.8% |
| x2 | IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | SZ | 2013–2024 | 1,256,669 | 36% | 44.5% |
| x3 | IRS990ScheduleD/Form990ScheduleDPartX/OtherLiabilities/Amount | 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 | 18k | 53k | 65k | 72k | ||||||||||||
| x2 | 77k | 84k | 88k | 91k | 97k | 99k | 108k | 121k | 118k | 135k | 138k | 100k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 55 | 43 | 41 | 40 | 39 | 38 | 38 | 37 | 37 | 36 | 38 | 38 | 35 | 39 | 39 | 36 |
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 | 1,465,207 | 100.0% | 0.7% | 1.2% | 4,034 | 37,591 | 365,935 | 89,133,762 |
Percentiles are the median over tax years of each year's percentile.