Accounting-identity registry for IRS 990 financial fields
accounting_identities.RdThe linear accounting identities that hold among 990 financial fields across
the revenue (Part VIII), functional-expenses (Part IX), and balance-sheet
(Part X) sections – column splits, subtotals, net-of-expense lines, the
revenue grand total, and the balance-sheet equation. Each identity is a
linear combination of fields that must equal zero; the registry is stored in
long form and drives accounting_check() and reconcile().
Format
A data frame with one row per (identity, variable):
- identity
Identity name, e.g.
rev_contributions_subtotal.- section
"revenue","expenses", or"balance_sheet".- form_scope
Form the identity applies to (
"PC", the full 990).- type
column,subtotal,net, orgrand_total.- description
Human-readable statement of the identity.
- variable
An ef2
variable_nameappearing in the identity.- coefficient
Its coefficient (identity holds when the weighted sum is 0).
Details
A curated, high-confidence set of 58 identities over 214 fields (21 revenue,
32 expense, 5 balance-sheet), built by
data-raw/build-accounting-identities.R and validated against
field_concordance. Only identities whose structure is unambiguous from the
ef2 naming are included; vertical sums that would require 1xm write-in detail
(expense line 24) or that hit form-version variants (balance-sheet cash
lines) are deliberately omitted.