Reclassification rule engine (roadmap 4.1c).
Approximates commercial-database item definitions (currently Compustat) by reclassifying standardized line items: stripping D&A out of COGS, folding R&D into SG&A, adding special-item charges back to operating income, netting excise taxes from revenue, etc.
Rules are data, loaded from EDN under resources/edgar/reclass/ and applied per [unit start end] period group on top of the :standardized row set. Reclassified rows are ADDED alongside the original items (never replacing them) and carry provenance: :method :reclassified :rule the rule :id that produced the row :derived-from labels of the operand line items actually used
Rule format: {:id :cogs-ex-da ; unique keyword :target "COGS (Compustat)" ; emitted line-item label :formula [:- "Cost of Revenue" "DP (Compustat)"] :guards [[:lt "DP (Compustat)" "Cost of Revenue"]] :compustat "COGS" ; documentation only :notes "..."} ; documentation only
Formula operators: [:= a] - copy operand a [:+ a b ...] - sum [:- a b ...] - first minus the rest [:neg-sum a ..] - negated sum of the operands present with a non-zero value (nil when none are) Operands are line-item labels; wrap as [:opt label] to treat a missing operand as 0 instead of blocking the rule. Targets of earlier rules can be operands of later ones (applied iteratively, capped at 4 passes).
Guards (all must pass; operands referenced by label): [:lt a b] - value of a strictly less than value of b [:concept-not-in a #{c ...}] - a's winning XBRL concept is not in the set (rows without a concept, e.g. derived rows, pass) [:concept-in a #{c ...}] - a exists and its winning XBRL concept is in the set (fails for missing rows and for derived rows, whose concept is nil — use this when the guard must positively identify a reported tag) [:present a] - a line item named a exists in the period (marker rows, e.g. FSDS placement signals) [:absent a] - no line item named a exists in the period
Rules are tried in order; for a given :target the first rule whose operands and guards are satisfied wins (the target is skipped once present).
Reclassification rule engine (roadmap 4.1c).
Approximates commercial-database item definitions (currently Compustat)
by reclassifying standardized line items: stripping D&A out of COGS,
folding R&D into SG&A, adding special-item charges back to operating
income, netting excise taxes from revenue, etc.
Rules are data, loaded from EDN under resources/edgar/reclass/ and applied
per [unit start end] period group on top of the :standardized row set.
Reclassified rows are ADDED alongside the original items (never replacing
them) and carry provenance:
:method :reclassified
:rule the rule :id that produced the row
:derived-from labels of the operand line items actually used
Rule format:
{:id :cogs-ex-da ; unique keyword
:target "COGS (Compustat)" ; emitted line-item label
:formula [:- "Cost of Revenue" "DP (Compustat)"]
:guards [[:lt "DP (Compustat)" "Cost of Revenue"]]
:compustat "COGS" ; documentation only
:notes "..."} ; documentation only
Formula operators:
[:= a] - copy operand a
[:+ a b ...] - sum
[:- a b ...] - first minus the rest
[:neg-sum a ..] - negated sum of the operands present with a non-zero
value (nil when none are)
Operands are line-item labels; wrap as [:opt label] to treat a missing
operand as 0 instead of blocking the rule. Targets of earlier rules can be
operands of later ones (applied iteratively, capped at 4 passes).
Guards (all must pass; operands referenced by label):
[:lt a b] - value of a strictly less than value of b
[:concept-not-in a #{c ...}] - a's winning XBRL concept is not in the set
(rows without a concept, e.g. derived rows,
pass)
[:concept-in a #{c ...}] - a exists and its winning XBRL concept is
in the set (fails for missing rows and for
derived rows, whose concept is nil — use
this when the guard must positively
identify a reported tag)
[:present a] - a line item named a exists in the period
(marker rows, e.g. FSDS placement signals)
[:absent a] - no line item named a exists in the period
Rules are tried in order; for a given :target the first rule whose operands
and guards are satisfied wins (the target is skipped once present).(apply-ruleset rows aux-rows ruleset)Apply a reclassification ruleset to statement rows.
rows - standardized statement rows (seq of maps with :line-item :val :unit :start :end ...) aux-rows - rows from other statements made available as operands per period (e.g. the cash-flow statement's "D&A" for income reclass); they are matched into period groups by [unit start end] and are not included in the output ruleset - EDN ruleset map with a :rules vector (see namespace docstring)
Returns rows plus the reclassified rows. When ruleset is nil or has no rules, returns rows unchanged.
Apply a reclassification ruleset to statement rows.
rows - standardized statement rows (seq of maps with :line-item :val
:unit :start :end ...)
aux-rows - rows from other statements made available as operands per period
(e.g. the cash-flow statement's "D&A" for income reclass);
they are matched into period groups by [unit start end] and are
not included in the output
ruleset - EDN ruleset map with a :rules vector (see namespace docstring)
Returns rows plus the reclassified rows. When ruleset is nil or has no
rules, returns rows unchanged.Compustat reclassification ruleset for the balance sheet. Source: resources/edgar/reclass/compustat-balance.edn
Compustat reclassification ruleset for the balance sheet. Source: resources/edgar/reclass/compustat-balance.edn
Compustat reclassification ruleset for the income statement. Source: resources/edgar/reclass/compustat-income.edn
Compustat reclassification ruleset for the income statement. Source: resources/edgar/reclass/compustat-income.edn
(eval-formula [op & operands] by-li)Evaluate a formula against a {line-item row} map. Returns {:val v :used [labels]} or nil when the formula cannot be evaluated. The single formula evaluator — the standardized-view identity engine (edgar.financials/apply-identities) evaluates through this too, so ops and [:opt] semantics cannot drift between the two layers.
Evaluate a formula against a {line-item row} map. Returns
{:val v :used [labels]} or nil when the formula cannot be evaluated.
The single formula evaluator — the standardized-view identity engine
(edgar.financials/apply-identities) evaluates through this too, so ops
and [:opt] semantics cannot drift between the two layers.(ruleset-for statement)Return the active reclassification ruleset for a statement, for inspection. statement: :income | :balance | :cash-flow Returns the full EDN ruleset map, or nil when the statement has no rules.
Return the active reclassification ruleset for a statement, for inspection. statement: :income | :balance | :cash-flow Returns the full EDN ruleset map, or nil when the statement has no rules.
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