Reconcile 990 rows to accounting identities with the least change

Adjusts values as little as possible (weighted least squares) so that each row satisfies the bundled accounting_identities. Columns named in fixed are held exactly; among the rest, weights set how resistant each variable is to change (larger = moves less). Only rows with no missing values in the relevant fields are reconciled.

Usage

reconcile(
  data,
  section = NULL,
  fixed = NULL,
  weights = NULL,
  rows = NULL,
  id = "EIN2",
  time = "TAX_YEAR"
)

Arguments

data

A data frame of 990 financial fields.

section

Identity sections to enforce. NULL (default) uses all.

fixed

Character vector of columns to hold fixed (e.g. reported totals).

weights

Optional named vector of per-variable weights (default equal).

rows

Rows to reconcile: a logical/integer index. Default is rows where imputed_row is TRUE if that column exists, otherwise all rows.

id, time

Identifier columns (unused by the math; kept for symmetry).

Value

data with reconciled values; an "reconciled" attribute records how many rows were adjusted and how many were skipped for missing values.

See also

accounting_check(), panel_complete().