Variable pages · IRS 990 Master Concordance
SN_01_LTD_ASSET_DIST_FMV_METHOD
Method of determining FMV for asset(s) distributed or transaction expenses
- Description
- Method of determining FMV for asset(s) distributed or transactional expenses
- Table
SN-P01-T01-LIQUIDATION-TERMINATION-DISSOLUTION(many)- Part
- Part I - Liquidation, Termination, or Dissolution
- Location
SCHED-N-PART-01-LINE-01-COL-D- Type
- text
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
2 / 4
xpaths observed / mapped
29k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 1% 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 |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | many-to-one table, but 67% 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 32.3% of 26,314 filings, max 469/filing, TY2013-2024; repeat_root: ''=67% ; IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail=33%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleN/LiquidationTable/LiquidationDetail/MethodOfFMVDetermination | many-to-one table, but 63% 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 36.1% of 2,809 filings, max 58/filing, TY2009-2012; repeat_root: ''=63% ; IRS990ScheduleN/LiquidationTable/LiquidationDetail=37%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleN/LiquidationTable/LiquidationDetail/MethodOfFMVDetermination | SZ | 2009–2012 | 2,809 | 0.405% | 36.1% |
| x2 | IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | SZ | 2013–2024 | 26,314 | 0.563% | 32.3% |
| x3 | IRS990ScheduleN/Form990ScheduleNPartI/LiquidationTable/MethodOfFMVDetermination | SZ | not observed | 0 | ||
| x4 | IRS990ScheduleN/LiquidationTable/MethodOfFMVDetermination | 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 | 156 | 657 | 889 | 1.1k | ||||||||||||
| x2 | 1.4k | 1.5k | 1.7k | 1.8k | 2.1k | 2.1k | 2.1k | 2.5k | 2.7k | 2.9k | 3.0k | 2.6k | ||||
| 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 | <1 |
| 990-EZ | <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 | 15,092 | 12 | 988 |
| 990-EZ | 14,031 | 13 | 707 |
Most common values
| Value | Filings | Share |
|---|---|---|
CASH | 4,072 | 25.6% |
BOOK VALUE | 3,440 | 21.6% |
FMV | 2,123 | 13.4% |
Cash | 1,445 | 9.1% |
COST | 1,155 | 7.3% |
CASH VALUE | 959 | 6.0% |