# Accounting Data

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This dataset is derived from public filings, so we cannot guarantee its quality. Replace with your commercial standardized accounting solution.
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{% hint style="info" %}
Daily index data is updated before market opens in the US ET time.
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{% hint style="success" %}
Dataset contains 5250+ tickers, available from 1994-03-11 onwards.
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`Tutorials` are the best documentation — [<mark style="color:blue;">`Accounting Data Tutorial`</mark>](https://colab.research.google.com/github/sovai-research/sovai-public/blob/main/notebooks/datasets/Accounting%20Data.ipynb)

<table data-column-title-hidden data-view="cards"><thead><tr><th>Category</th><th>Details</th></tr></thead><tbody><tr><td><strong>Input Datasets</strong></td><td>SEC Filings, EDGAR API, Raw XBRL</td></tr><tr><td><strong>Models Used</strong></td><td>Imputation Models, Validation Against Commercial Dataset</td></tr><tr><td><strong>Model Outputs</strong></td><td>Monthly Accounting Values</td></tr></tbody></table>

## Description

This dataset provides standardized financial accounting data for US publicly traded companies, compiled from SEC filings and validated against commercial datasets.

It offers a comprehensive view of companies' financial positions and performance, including balance sheet, income statement, and cash flow data, making it valuable for investors conducting financial analysis and quantitative modeling.

## Data Access

### Retrieving Data

#### Ticker Data

```python
import sovai as sov
df_accounting = sov.data("accounting/weekly", tickers=["MSFT", "TSLA", "META"])
```

<figure><img src="https://1304136543-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FCbqQ4ogM0YiEs5Z9Djdn%2Fuploads%2Fgit-blob-711b401eb16875ffc2b9f4f6e0452070b848b66b%2Faccounting_data_1.png?alt=media" alt=""><figcaption></figcaption></figure>

#### Latest Data

```python
import sovai as sov
df_accounting = sov.data("accounting/weekly")
```

#### All Data

```python
import sovai as sov
df_accounting = sov.data("accounting/weekly", full_history=True)
```

## Reports

### Balance Sheet Report

```python
import sovai as sov
sov.report("accounting", report_type="balance_sheet", ticker="MSFT")
```

<figure><img src="https://1304136543-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FCbqQ4ogM0YiEs5Z9Djdn%2Fuploads%2Fgit-blob-dea7fcae49f782d752710030a734448253e76599%2Faccounting_data_2.png?alt=media" alt=""><figcaption></figcaption></figure>

<figure><img src="https://1304136543-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FCbqQ4ogM0YiEs5Z9Djdn%2Fuploads%2Fgit-blob-4a71a8f17bd03130ecf6570c4a63d4544372fb8f%2Faccounting_data_3.png?alt=media" alt=""><figcaption></figcaption></figure>

<figure><img src="https://1304136543-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FCbqQ4ogM0YiEs5Z9Djdn%2Fuploads%2Fgit-blob-800e7a6aa106942613c024dc5f9eab6e2fbcd479%2Faccounting_data_4.png?alt=media" alt=""><figcaption></figcaption></figure>

## Plots

### Tree Plot

```python
import sovai as sov
sov.plot("accounting", chart_type="balance", ticker="MSFT")
```

<figure><img src="https://1304136543-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FCbqQ4ogM0YiEs5Z9Djdn%2Fuploads%2Fgit-blob-3b6fbd1d96c793d886d81b9c9bee69a58680b307%2Faccounting_data_5.png?alt=media" alt=""><figcaption></figcaption></figure>

## Data Dictionary

<table><thead><tr><th width="204">name</th><th width="318">description</th><th width="130">domain</th><th width="140">characteristic</th></tr></thead><tbody><tr><td>working_capital</td><td>Working capital is the net amount of [current_assets] minus [current_liabilities], giving an indication of the short-term financial health of a company.</td><td>Metrics</td><td>Assets</td></tr><tr><td>ticker</td><td>A ticker symbol, often referred to as a stock symbol, is a unique [entity] that identifies a publicly traded security in financial markets</td><td>Entity</td><td>Entity</td></tr><tr><td>tax_liabilities</td><td>On the [balance sheet], this line item represents the total amount of tax obligations due, included within [total_liabilities], that the company is responsible for paying</td><td>Balance Sheet</td><td>Liabilities</td></tr><tr><td>tax_expenses</td><td>This represents the sum of current and deferred income tax expenses related to ongoing operations, as reported on the [income statement]. It reflects the company's tax liabilities for the period.</td><td>Income Statement</td><td>Expense</td></tr><tr><td>tax_assets</td><td>Tax assets, listed on the [balance sheet], include all tax-related receivables and potential tax benefits that are recognized as part of [total_assets].</td><td>Balance Sheet</td><td>Assets</td></tr><tr><td>tangible_assets</td><td>The value of a company's physical assets, or [tangible_assets], is calculated by subtracting [intangible_assets] from [total_assets], as indicated in [metrics].</td><td>Metrics</td><td>Assets</td></tr><tr><td>selling_general_admin_expenses</td><td>This [income statement] entry sums up all costs associated with selling the company's products and managing its operations, excluding production costs. It includes both direct selling expenses and broader administrative costs.</td><td>Income Statement</td><td>Expense</td></tr><tr><td>stock_based_compensation</td><td>This item on the [cash flow statement] reflects compensation given to employees in the form of equity or options, which is considered noncash and therefore added back to net cash from operating activities.</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr><tr><td>research_development_expenses</td><td>This [income statement] line item tallies up all expenses associated with the development of new products or services, reflecting a company's investment in innovation.</td><td>Income Statement</td><td>Expense</td></tr><tr><td>revenue_usd</td><td>This [income statement] figure represents [total_revenue] converted into USD, using the [forex_usd] exchange rate, to standardize international revenue figures.</td><td>Income Statement</td><td>Income</td></tr><tr><td>total_revenue</td><td>The total amount recognized from providing goods and services, as seen on the [income statement], it's a fundamental gauge of the company's financial performance.</td><td>Income Statement</td><td>Income</td></tr><tr><td>retained_earnings</td><td>[balance sheet] Represents the cumulative earnings or deficit that an entity has retained over time as part of [total_equity]. This may be reported annually for some entities.</td><td>Balance Sheet</td><td>Equity</td></tr><tr><td>accounts_receivable</td><td>[balance sheet] Includes all trade and non-trade receivables as part of [total_assets], signifying amounts owed to the entity that are expected to be collected.</td><td>Balance Sheet</td><td>Assets</td></tr><tr><td>preferred_dividends</td><td>[income statement] Reflects dividends paid to preferred stockholders, deducted from [net_income] to determine the earnings available to common stockholders.</td><td>Income Statement</td><td>Expense</td></tr><tr><td>property_plant_equipment_net</td><td>[balance sheet] The net value of a company's investment in physical assets used in operations, net of depreciation and including Operating Right of Use Assets.</td><td>Balance Sheet</td><td>Assets</td></tr><tr><td>accounts_payable</td><td>[balance sheet] Represents amounts the company owes to suppliers and creditors, forming part of [total_liabilities].</td><td>Balance Sheet</td><td>Liabilities</td></tr><tr><td>operating_income</td><td>[income statement] Shows a company's earnings from core operations, derived as [gross_profit] minus [operating_expenses], excluding [interest_expense] and [tax_expenses].</td><td>Income Statement</td><td>Income</td></tr><tr><td>operating_expenses</td><td>[income statement] Encompasses all costs related to the day-to-day functioning of the business, excluding costs directly tied to production ([cost_of_revenue]).</td><td>Income Statement</td><td>Expense</td></tr><tr><td>net_income_non_controlling_int</td><td>[income statement] Reflects the share of earnings allocated to minority shareholders, deducted from [consolidated_income] to arrive at [net_income].</td><td>Income Statement</td><td>Income</td></tr><tr><td>net_income_discontinued_ops</td><td>[income statement] Represents the financial impact of ceasing operations or disposing of a part of the business, shown separately from ongoing operations.</td><td>Income Statement</td><td>Income</td></tr><tr><td>net_income_common_stock_usd</td><td>[income statement] The portion of [net_income_common_stock] presented in USD, converted using [forex_usd].</td><td>Income Statement</td><td>Income</td></tr><tr><td>net_income_common_stock</td><td>[income statement] The total earnings attributable to common shareholders, which may differ from [net_income] due to [preferred_dividends].</td><td>Income Statement</td><td>Income</td></tr><tr><td>net_income</td><td>[income statement] The total earnings or losses for the period attributable to the parent company, after accounting for non-controlling interests and before preferred dividends.</td><td>Income Statement</td><td>Income</td></tr><tr><td>net_cash_flow_fx</td><td>[cash flow statement] Reflects the impact of foreign exchange rate movements on the company's cash and cash equivalents held in different currencies.</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr><tr><td>net_cash_flow_operating</td><td>[cash flow statement] Represents the cash a company generates from its ongoing, regular business activities.</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr><tr><td>net_cash_acquisitions_disposals</td><td>[cash flow statement] Details the cash transactions involved in the company's investment acquisitions and disposals.</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr><tr><td>net_cash_flow_investing</td><td>[cash flow statement] Reflects the cash transactions related to a company's investment activities within [net_cash_flow], including capital expenditures, acquisitions, and disposals.</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr><tr><td>net_cash_flow_financing</td><td>[cash flow statement] Indicates the cash movements from financing activities within [net_cash_flow], including equity transactions, debt servicing, and dividends.</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr><tr><td>net_cash_flow_dividends</td><td>[cash flow statement] Part of [net_cash_flow_financing], this represents the cash distributed to shareholders as dividends.</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr><tr><td>net_cash_flow_debt</td><td>[cash flow statement] Represents the net cash from the issuance and repayment of debt within [net_cash_flow_financing].</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr><tr><td>net_cash_flow_common</td><td>[cash flow statement] Details the cash changes from the sale or purchase of equity within [net_cash_flow_financing].</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr><tr><td>net_cash_flow_business</td><td>[cash flow statement] Describes the net cash impact of buying or selling business units within [net_cash_flow_investing].</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr><tr><td>net_cash_flow</td><td>[cash flow statement] Summarizes the total change in cash and equivalents, accounting for operational, investment, and financial cash flows, as well as foreign exchange effects.</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr><tr><td>non_current_liabilities</td><td>[balance sheet] Represents long-term obligations of the company, which are not due within the next 12 months.</td><td>Balance Sheet</td><td>Liabilities</td></tr><tr><td>current_liabilities</td><td>[balance sheet] Represents obligations of the company due within the next 12 months.</td><td>Balance Sheet</td><td>Liabilities</td></tr><tr><td>total_liabilities</td><td>[balance sheet] The aggregate of all debts and financial obligations due by the company at any point in time.</td><td>Balance Sheet</td><td>Liabilities</td></tr><tr><td>non_current_investments</td><td>[balance sheet] Long-term investments not expected to be liquidated within the next year.</td><td>Balance Sheet</td><td>Assets</td></tr><tr><td>current_investments</td><td>[balance sheet] Short-term investments expected to be liquidated or used within one year.</td><td>Balance Sheet</td><td>Assets</td></tr><tr><td>total_investments</td><td>[balance sheet] Sum of all investments, both marketable securities and loans, reflecting a company's investment holdings.</td><td>Balance Sheet</td><td>Assets</td></tr><tr><td>inventory_amount</td><td>[balance sheet] Value of the company's stock of goods and materials held to be sold or used in production.</td><td>Balance Sheet</td><td>Assets</td></tr><tr><td>invested_capital</td><td>[metrics] Total money invested in a company for generating returns, not considering current obligations and liquid assets.</td><td>Metrics</td><td>Equity</td></tr><tr><td>interest_expense</td><td>[income statement] The total cost incurred by the company for the use of borrowed funds.</td><td>Income Statement</td><td>Expense</td></tr><tr><td>intangible_assets</td><td>[balance sheet] The net worth of non-physical assets like patents and copyrights held by the company.</td><td>Balance Sheet</td><td>Assets</td></tr><tr><td>gross_profit</td><td>[income statement] The profit a company makes after subtracting the costs associated with making and selling its products.</td><td>Income Statement</td><td>Income</td></tr><tr><td>free_cash_flow</td><td>[metrics] An important performance indicator that shows how much cash is generated from operations after subtracting capital expenditures.</td><td>Metrics</td><td>Cash Flow</td></tr><tr><td>enterprise_value</td><td>[metrics] The total valuation of a company, including its equity, debt, and cash holdings.</td><td>Metrics</td><td>Valuation</td></tr><tr><td>equity_usd</td><td>[balance sheet] The company's total equity, converted into USD using the appropriate foreign exchange rate.</td><td>Balance Sheet</td><td>Equity</td></tr><tr><td>total_equity</td><td>[balance sheet] The net value attributable to the parent company, including equity and all receivables from related parties.</td><td>Balance Sheet</td><td>Equity</td></tr><tr><td>earnings_before_tax</td><td>[metrics] The company's earnings calculated before any tax expenses are deducted.</td><td>Metrics</td><td>Profitability</td></tr><tr><td>ebit_usd</td><td>[income statement] The company's earnings before interest and taxes, reported in USD and adjusted for exchange rates.</td><td>Income Statement</td><td>Income</td></tr><tr><td>ebitda</td><td>[metrics] A common profitability measure excluding the non-cash expenses of depreciation and amortization from [ebit].</td><td>Metrics</td><td>Profitability</td></tr><tr><td>ebit</td><td>[income statement] The profit a company makes after all expenses except for interest and taxes have been subtracted from [net_income].</td><td>Income Statement</td><td>Income</td></tr><tr><td>bank_deposits</td><td>[balance sheet] The total of all customer deposits and other types of bank-held liabilities.</td><td>Balance Sheet</td><td>Liabilities</td></tr><tr><td>depreciation_amortization</td><td>[cash flow statement] The total non-cash expenses for asset depreciation, amortization, and accretion recognized during the period.</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr><tr><td>deferred_revenue</td><td>[balance sheet] Income that has been received but not yet earned, and thus not recognized as revenue.</td><td>Balance Sheet</td><td>Liabilities</td></tr><tr><td>debt_usd</td><td>[balance sheet] Represents the total borrowings of a company, converted to USD using the current exchange rate.</td><td>Balance Sheet</td><td>Liabilities</td></tr><tr><td>non_current_debt</td><td>[balance sheet] The portion of [total_debt] that is not due within the next twelve months.</td><td>Balance Sheet</td><td>Liabilities</td></tr><tr><td>current_debt</td><td>[balance sheet] The portion of [total_debt] that is due within the next twelve months.</td><td>Balance Sheet</td><td>Liabilities</td></tr><tr><td>total_debt</td><td>[balance sheet] The aggregate amount of current and long-term borrowing obligations.</td><td>Balance Sheet</td><td>Liabilities</td></tr><tr><td>cost_of_revenue</td><td>[income statement] The total cost incurred to produce the goods or services sold during a specific period.</td><td>Income Statement</td><td>Expense</td></tr><tr><td>consolidated_income</td><td>[income statement] The total earnings for the consolidated entity after taxes but before deducting earnings attributable to non-controlling interests.</td><td>Income Statement</td><td>Income</td></tr><tr><td>cash_equiv_usd</td><td>[balance sheet] The amount of [cash_equivalents] held by a company, expressed in USD and converted using the [forex_usd] rate.</td><td>Balance Sheet</td><td>Assets</td></tr><tr><td>cash_equivalents</td><td>[balance sheet] Cash on hand and in banks, as well as cash equivalents, which are liquid and short-term in nature.</td><td>Balance Sheet</td><td>Assets</td></tr><tr><td>capital_expenditures</td><td>[cash flow statement] Outlays of cash intended to produce long-term benefits, such as purchasing or upgrading physical assets like property, plant, or equipment.</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr><tr><td>non_current_assets</td><td>[balance sheet] The total value of assets that are not expected to be converted to cash within one year.</td><td>Balance Sheet</td><td>Assets</td></tr><tr><td>current_assets</td><td>[balance sheet] Assets that are expected to be converted to cash, sold, or consumed within a year.</td><td>Balance Sheet</td><td>Assets</td></tr><tr><td>total_assets</td><td>[balance sheet] The total value of all recognized assets owned by a company at the end of a reporting period.</td><td>Balance Sheet</td><td>Assets</td></tr><tr><td>accum_other_comp_income</td><td>[balance sheet] The total accumulated amount of income or loss not recognized in net income, including items like foreign currency translation adjustments and unrealized gains/losses on securities.</td><td>Balance Sheet</td><td>Equity</td></tr><tr><td>dividends_total</td><td>Total dividends paid, calculated as dividends per share times shares outstanding.</td><td>Income Statement</td><td>Expense</td></tr><tr><td>cash_short_term</td><td>Sum of cash and short-term investments.</td><td>Balance Sheet</td><td>Asset</td></tr><tr><td>total_operating_net_income</td><td>Combined income from ongoing operations and discontinued operations.</td><td>Income Statement</td><td>Income</td></tr><tr><td>net_income_excluding_discontinued</td><td>Net income with the income from discontinued operations removed.</td><td>Income Statement</td><td>Income</td></tr><tr><td>comprehensive_net_income</td><td>Aggregate net income including all operations and adjustments.</td><td>Income Statement</td><td>Income</td></tr><tr><td>adjusted_parent_equity</td><td>Parent equity adjusted for tax assets and preferred dividends.</td><td>Balance Sheet</td><td>Equity</td></tr><tr><td>book_equity_value</td><td>Final book value of equity after adjustments for invested capital, debt, and investments.</td><td>Balance Sheet</td><td>Equity</td></tr><tr><td>operating_working_capital</td><td>Capital used in the business's ongoing operations.</td><td>Balance Sheet</td><td>Asset</td></tr><tr><td>total_nonoperating_assets</td><td>Assets not directly related to the company's core operations.</td><td>Balance Sheet</td><td>Asset</td></tr><tr><td>operating_accruals</td><td>Accruals related to operating activities, adjusted for net income and cash flow.</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr><tr><td>operating_cash_flow</td><td>Cash flow from operating activities, adjusted for net income and accruals.</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr><tr><td>total_operating_assets</td><td>Total assets attributed to the company's primary business activities.</td><td>Balance Sheet</td><td>Asset</td></tr><tr><td>cash_operating_profit</td><td>Operating profit adjusted for non-cash EBITDA and accruals.</td><td>Income Statement</td><td>Income</td></tr><tr><td>total_accruals</td><td>Total accrual-based adjustments to net income.</td><td>Cash Flow Statement</td><td>Cash Flow</td></tr></tbody></table>

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