francy51
17de3dd72d
- add 3Y/5Y/10Y financial history filtering and reorganize normalization details UI - add new fiscal taxonomy surface/income bridge/KPI packs and update Rust taxonomy loading - auto-detect Homebrew SQLite for native `sqlite-vec` in local dev/e2e with docs and env guidance
74 lines
2.8 KiB
Markdown
74 lines
2.8 KiB
Markdown
# Taxonomy Pack Authoring
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## Pack Catalog
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Active non-core fiscal packs:
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- `bank_lender`
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- `insurance`
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- `reit_real_estate`
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- `broker_asset_manager`
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- `agriculture`
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- `contractors_construction`
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- `contractors_federal_government`
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- `development_stage`
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- `entertainment_broadcasters`
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- `entertainment_cable_television`
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- `entertainment_casinos`
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- `entertainment_films`
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- `entertainment_music`
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- `extractive_mining`
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- `mortgage_banking`
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- `title_plant`
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- `franchisors`
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- `not_for_profit`
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- `plan_defined_benefit`
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- `plan_defined_contribution`
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- `plan_health_welfare`
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- `real_estate_general`
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- `real_estate_common_interest`
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- `real_estate_retail_land`
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- `real_estate_time_sharing`
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- `software`
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- `steamship`
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## Required Files
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Every non-core pack needs three files:
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- `rust/taxonomy/fiscal/v1/<pack>.surface.json`
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- `rust/taxonomy/fiscal/v1/<pack>.income-bridge.json`
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- `rust/taxonomy/fiscal/v1/kpis/<pack>.kpis.json`
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Pack-specific `*.computed.json` files are optional. If a pack does not define one, the runtime falls back to `core.computed.json`.
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## Surface Rules
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- Use snake_case `surface_key` values.
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- Normalize categories to the existing runtime vocabulary such as `current_assets`, `noncurrent_assets`, `current_liabilities`, `noncurrent_liabilities`, `equity`, `surface`, and `derived`.
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- Prefer canonical `us-gaap:` concept names in both `allowed_source_concepts` and `allowed_authoritative_concepts`.
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- Use `aggregate_children` plus `group_all_children` for rows expected to absorb child detail.
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- Use `direct_only` for balance-sheet totals such as `total_assets`, `total_liabilities`, and `total_equity`.
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- Keep labels in repo house style and American spelling.
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## Bridge Rules
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- Start from `core.income-bridge.json` and override only rows whose economics differ for the pack.
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- Override `revenue` for every non-core pack.
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- Only derive `gross_profit` for packs with a real cost-of-revenue pair.
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- Mark `gross_profit` as `not_meaningful` when the pack does not present a stable gross-profit concept.
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- Override `operating_expenses` only with pack-specific expense buckets.
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- Use warning codes that match the existing pattern, for example `gross_profit_not_meaningful_<pack>` or `revenue_formula_derived`.
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## Classifier Precedence
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The runtime classifier is conservative and requires a pack-unique primary concept plus secondary support. Specific overlaps are resolved in this order:
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- `contractors_federal_government` over `contractors_construction`
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- `mortgage_banking` over `bank_lender`
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- `title_plant` over `insurance`
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- `real_estate_time_sharing` over `real_estate_retail_land` over `real_estate_common_interest` over `real_estate_general`
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- `reit_real_estate` remains separate and should win only on lease / investment-property signatures
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If a filing is ambiguous after scoring, it stays on `core`.
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