Skip to contents

Check 990 rows against accounting identities

accounting_check.Rd

Evaluates the bundled accounting_identities against each row of a panel and reports the residual of every identity that can be evaluated (all of its variables present as columns). A residual is total - sum(parts); it should be zero.

Usage

accounting_check(
  data,
  section = NULL,
  id = "EIN2",
  time = "TAX_YEAR",
  tol = 1,
  violations_only = TRUE
)

Arguments

data

A data frame of 990 financial fields (e.g. a merged panel).

section

Identity sections to check ("revenue", "expenses", "balance_sheet"). NULL (default) checks all.

id, time

Identifier columns carried onto the report (if present).

tol

Absolute tolerance for calling a residual a violation.

violations_only

Return only the rows that violate an identity (default TRUE); FALSE returns every evaluated identity.

Value

A data frame with one row per (record, identity): the id/time keys, identity, residual, and ok.

See also

reconcile(), accounting_identities.