[BUG] Duplicate rows: Operating expenses appearing both mapped and unmapped (e.g., Advertising Expense) #20

New Issue

Francy51 · 2026-03-15T17:02:34Z

Francy51 commented

2026-03-15 17:02:34 +00:00

Description

Several expense line items appear in both the mapped financial statements AND in the unmapped/residual section, creating duplicate rows in the UI.

Specific Example

Advertising Expense (us-gaap:AdvertisingExpense) appears in the unmapped section despite potentially being relevant to operating expenses.

Evidence

From lib/server/financial-taxonomy.test.ts:741-842:

unmapped: [
  {
    key: 'http://fasb.org/us-gaap/2024#AdvertisingExpense',
    parentSurfaceKey: 'unmapped',
    label: 'Advertising Expense',
    localName: 'AdvertisingExpense',
    ...
  }
]

Root Cause

The AdvertisingExpense US-GAAP concept has no template definition in lib/server/financials/standard-template.ts. The income statement template only includes:

selling_general_and_administrative
research_and_development
sales_and_marketing
general_and_administrative

Advertising expense should be mapped to one of these or have its own template row.

Impact

Confusing UI with duplicate rows
Incorrect expense categorization
Users see the same expense in multiple places

Proposed Fix

Add AdvertisingExpense to the matchers for selling_general_and_administrative or create a dedicated advertising_expense row
Review other common operating expenses that may be unmapped
Ensure mapped items are excluded from the unmapped section

Files Affected

lib/server/financials/standard-template.ts
lib/server/financials/surface.ts

## Description Several expense line items appear in both the mapped financial statements AND in the unmapped/residual section, creating duplicate rows in the UI. ## Specific Example **Advertising Expense** (`us-gaap:AdvertisingExpense`) appears in the unmapped section despite potentially being relevant to operating expenses. ## Evidence From `lib/server/financial-taxonomy.test.ts:741-842`: ```typescript unmapped: [ { key: 'http://fasb.org/us-gaap/2024#AdvertisingExpense', parentSurfaceKey: 'unmapped', label: 'Advertising Expense', localName: 'AdvertisingExpense', ... } ] ``` ## Root Cause The `AdvertisingExpense` US-GAAP concept has no template definition in `lib/server/financials/standard-template.ts`. The income statement template only includes: - `selling_general_and_administrative` - `research_and_development` - `sales_and_marketing` - `general_and_administrative` Advertising expense should be mapped to one of these or have its own template row. ## Impact - Confusing UI with duplicate rows - Incorrect expense categorization - Users see the same expense in multiple places ## Proposed Fix 1. Add `AdvertisingExpense` to the matchers for `selling_general_and_administrative` or create a dedicated `advertising_expense` row 2. Review other common operating expenses that may be unmapped 3. Ensure mapped items are excluded from the unmapped section ## Files Affected - `lib/server/financials/standard-template.ts` - `lib/server/financials/surface.ts`

Francy51 commented

2026-03-15 17:17:22 +00:00

Update: Root Cause Analysis

The Rust sidecar IS being used and IS authoritative.

Data Flow Confirmed:

Rust fiscal-xbrl CLI
    ↓ (spawns via Bun.spawn)
lib/server/taxonomy/parser-client.ts
    ↓ (stores surface_rows, detail_rows, faithful_rows)
Database: filing_taxonomy_snapshot
    ↓ (reads for display)
lib/server/financial-taxonomy.ts
    ↓ (uses snapshot.surface_rows directly)
UI Components

Finding for Advertising Expense:

The AdvertisingExpense concept IS mapped in rust/taxonomy/fiscal/v1/core.income-bridge.json (line 123) as a component of selling_general_and_administrative:

{
  "name": "sales_and_marketing",
  "concepts": [
    "us-gaap:SalesAndMarketingExpense",
    "us-gaap:SellingAndMarketingExpense",
    "us-gaap:MarketingExpense",
    "us-gaap:AdvertisingExpense"
  ]
}

However, core.surface.json doesn't have an allowed_source_concepts entry for AdvertisingExpense in the selling_general_and_administrative surface. The mapping exists in the income-bridge but may not be propagating to the surface output.

Fix Required:

Add us-gaap:AdvertisingExpense to allowed_source_concepts in core.surface.json for the relevant operating expense surfaces
Verify the Rust surface_mapper.rs correctly applies income-bridge concept groups to surface rows

Files to Update:

rust/taxonomy/fiscal/v1/core.surface.json

## Update: Root Cause Analysis **The Rust sidecar IS being used and IS authoritative.** ### Data Flow Confirmed: ``` Rust fiscal-xbrl CLI ↓ (spawns via Bun.spawn) lib/server/taxonomy/parser-client.ts ↓ (stores surface_rows, detail_rows, faithful_rows) Database: filing_taxonomy_snapshot ↓ (reads for display) lib/server/financial-taxonomy.ts ↓ (uses snapshot.surface_rows directly) UI Components ``` ### Finding for Advertising Expense: The `AdvertisingExpense` concept **IS mapped** in `rust/taxonomy/fiscal/v1/core.income-bridge.json` (line 123) as a component of `selling_general_and_administrative`: ```json { "name": "sales_and_marketing", "concepts": [ "us-gaap:SalesAndMarketingExpense", "us-gaap:SellingAndMarketingExpense", "us-gaap:MarketingExpense", "us-gaap:AdvertisingExpense" ] } ``` However, `core.surface.json` doesn't have an `allowed_source_concepts` entry for `AdvertisingExpense` in the `selling_general_and_administrative` surface. The mapping exists in the income-bridge but may not be propagating to the surface output. ### Fix Required: 1. Add `us-gaap:AdvertisingExpense` to `allowed_source_concepts` in `core.surface.json` for the relevant operating expense surfaces 2. Verify the Rust `surface_mapper.rs` correctly applies income-bridge concept groups to surface rows ### Files to Update: - `rust/taxonomy/fiscal/v1/core.surface.json`

Francy51 referenced this issue

2026-03-15 17:19:25 +00:00

[ARCH] Financial statement mapping has two parallel implementations (Rust + TypeScript) #26

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Reference: Francy51/Neon-Desk#20