Variable pages · IRS 990 Master Concordance
SK_02_BOND_PROCEED_INT_CAP
Capitalized interest from proceeds
- Description
- Capitalized interest from proceeds
- Table
SK-P02-T01-BOND-PROCEEDS(many)- Part
- Part II - Proceeds
- Location
SCHED-K-PART-02-LINE-05- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
27k
filings with a value
2010–2024
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 10.4x (IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalizedInterestAmt, 990, TY2021) |
| ⚠ fail | Pooled xpaths are on the same scale (same return type) | medians differ 32.7x (990: IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalizedInterestAmt vs IRS990ScheduleK/Form990ScheduleKPartII/CapitalizedInterest) |
| ⓘ info | Sign convention | 0.1% 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 | IRS990ScheduleK/Form990ScheduleKPartII/CapitalizedInterest | SZ | 2010–2012 | 5,290 | 1.1% | 42.6% |
| x2 | IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalizedInterestAmt | SZ | 2013–2024 | 21,298 | 0.267% | 40.6% |
% 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 | 1.4k | 1.9k | 2.0k | |||||||||||||
| x2 | 2.0k | 2.0k | 2.0k | 1.9k | 2.0k | 1.9k | 1.9k | 1.8k | 1.7k | 1.7k | 1.6k | 741 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 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 | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 26,588 | 100.0% | 62.0% | 0.1% | 0 | 0 | 122,406 | 18,506,930 |
Percentiles are the median over tax years of each year's percentile.