XBRL Standardization Concepts Reference

This document describes the 95 standard concepts used by EdgarTools to normalize XBRL financial data across different companies. These concepts enable cross-company comparison by mapping the ~18,000 possible SEC GAAP taxonomy tags to a consistent set of standardized line items.

How Standardization Works

Labels are always preserved - the company's original presentation is shown exactly as filed.

Standardization adds a standard_concept column to DataFrames, mapping each line item to one of 95 standard categories:

# Get a statement DataFrame
df = statement.to_dataframe()

# Labels show original company presentation
# standard_concept maps to standard categories for analysis
print(df[['label', 'standard_concept']].head())
#                          label           standard_concept
# 0        Cash and cash items  CashAndMarketableSecurities
# 1      Trade receivables, net             TradeReceivables
# 2        Prepaid expenses       OtherNonOperatingCurrentAssets

# Aggregate by standard concept for cross-company comparison
standardized = df.groupby('standard_concept')[['2024-09-30']].sum()

Overview

Metric	Value
Total Standard Concepts	95
XBRL Tags Mapped	2,067
Coverage	~95% of common financial statement tags
Source	mpreiss9's production taxonomy (390+ companies)

Architecture

XBRL Tag (e.g., AccountsPayableCurrent)
    ↓ gaap_mappings.json (2,067 mappings)
Standard Concept (e.g., TradePayables)
    ↓ display_names.json (95 mappings)
Display Name (e.g., "Accounts Payable")

Industry Context

The number of standardized concepts varies by provider:

Provider	Line Items	Notes
EdgarTools	95	Production-tested on 390+ companies
Capital IQ	~100-150	Varies by data package
Bloomberg	~80-120	Core financial line items
Refinitiv	~100-200	Standardized fundamentals
Morningstar	~80-100	Balance/Income/Cash Flow

Standard Concepts by Statement

Balance Sheet - Current Assets

Standard Concept	Display Name	XBRL Tags	Examples
`CashAndMarketableSecurities`	Cash and Cash Equivalents	61	`AssetBackedSecuritiesAtCarryingValue`, `AvailableForSaleDebtSecuritiesAmortizedCostBasis`, `AvailableForSaleSecurities`, ...
`TradeReceivables`	Accounts Receivable	34	`AccountsAndNotesReceivableNet`, `AccountsAndOtherReceivablesNetCurrent`, `AccountsNotesAndLoansReceivableNetCurrent`, ...
`Inventories`	Inventory	66	`AgriculturalRelatedInventory`, `AgriculturalRelatedInventoryFeedAndSupplies`, `AgriculturalRelatedInventoryGrowingCrops`, ...
`DeferredTaxCurrentAssets`	Deferred Tax Assets, Current	44	`DeferredIncomeTaxesAndOtherAssetsCurrent`, `DeferredIncomeTaxesAndOtherTaxReceivableCurrent`, `DeferredTaxAssetsDeferredIncome`, ...
`OtherOperatingCurrentAssets`	Other Current Assets	50	`AdvanceRoyaltiesCurrent`, `AdvancesOnInventoryPurchases`, `AmountOfDeferredCostsRelatedToLongTermContracts`, ...
`OtherNonOperatingCurrentAssets`	Other Non-Operating Current Assets	131	`AccountsReceivableRelatedParties`, `AccountsReceivableRelatedPartiesCurrent`, `AllowanceForDoubtfulOtherReceivablesCurrent`, ...
`RetirementRelatedCurrentAssets`	Retirement Related Assets, Current	1	`DefinedBenefitPlanCurrentAssets`
`CurrentAssetsTotal`	Total Current Assets	1	`AssetsCurrent`

Balance Sheet - Non-Current Assets

Standard Concept	Display Name	XBRL Tags	Examples
`PlantPropertyEquipmentNet`	Property, Plant and Equipment	53	`AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment`, `AcquisitionCostsCumulative`, `BuildingsAndImprovementsGross`, ...
`Goodwill`	Goodwill	10	`Goodwill`, `GoodwillGross`, `GoodwillImpairedAccumulatedImpairmentLoss`, ...
`IntangibleAssets`	Intangible Assets	17	`BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles`, `FiniteLivedCustomerListsGross`, `FiniteLivedCustomerRelationshipsGross`, ...
`LongtermInvestments`	Long-Term Investments	60	`AdvancesToAffiliate`, `AuctionRateSecuritiesNoncurrent`, `AvailableForSaleSecuritiesDebtMaturitiesAfterFiveThroughTenYearsFairValue`, ...
`DeferredTaxNoncurrentAssets`	Deferred Tax Assets, Non-Current	45	`DeferredIncomeTaxAssetsNet`, `DeferredIncomeTaxesAndOtherAssetsNoncurrent`, `DeferredTaxAssetsCapitalLossCarryforwards`, ...
`OtherOperatingNonCurrentAssets`	Other Non-Current Assets	49	`AccountsReceivableExcludingAccruedInterestAfterAllowanceForCreditLossNoncurrent`, `AccountsReceivableGross`, `AccountsReceivableGrossNoncurrent`, ...
`OtherNonOperatingNonCurrentAssets`	Other Non-Operating Non-Current Assets	140	`AccountsReceivableRelatedParties`, `AccountsReceivableRelatedPartiesNoncurrent`, `AccruedFeesAndOtherRevenueReceivable`, ...
`OperatingLeaseRightOfUseAsset`	Operating Lease Right-of-Use Asset	1	`OperatingLeaseRightOfUseAsset`
`RetirementRelatedNonCurrentAssets`	Retirement Related Assets, Non-Current	4	`AssetRetirementObligationLegallyRestrictedAssetsFairValue`, `DeferredCompensationPlanAssets`, `DefinedBenefitPlanAmountsRecognizedInBalanceSheet`, ...
`NonCurrentAssetsTotal`	Total Non-Current Assets	2	`AssetsNoncurrent`, `NoncurrentAssets`
`Assets`	Total Assets	2	`Assets`, `AssetsNet`

Balance Sheet - Current Liabilities

Standard Concept	Display Name	XBRL Tags	Examples
`TradePayables`	Accounts Payable	27	`AccountsPayableAndAccruedLiabilitiesCurrent`, `AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent`, `AccountsPayableAndOtherAccruedLiabilities`, ...
`ShortTermDebt`	Short-Term Debt	62	`BankLoans`, `BankOverdrafts`, `BorrowingsUnderGuaranteedInvestmentAgreements`, ...
`DeferredTaxCurrentLiabilities`	Deferred Tax Liabilities, Current	20	`DeferredIncomeTaxLiabilities`, `DeferredIncomeTaxLiabilitiesNet`, `DeferredTaxAssetsLiabilitiesNetCurrent`, ...
`TaxesPayable`	Taxes Payable	7	`AccrualForTaxesOtherThanIncomeTaxesCurrent`, `AccruedIncomeTaxes`, `AccruedIncomeTaxesCurrent`, ...
`DividendsPayable`	Dividends Payable	2	`DividendsPayableCurrent`, `DividendsPayableCurrentAndNoncurrent`
`OtherOperatingCurrentLiabilities`	Other Current Liabilities	68	`AccrualForEnvironmentalLossContingencies`, `AccruedAdvertisingCurrent`, `AccruedAdvertisingCurrentAndNoncurrent`, ...
`OtherNonOperatingCurrentLiabilities`	Other Non-Operating Current Liabilities	82	`AccountsPayableOtherCurrentAndNoncurrent`, `AccrualForTaxesOtherThanIncomeTaxesCurrentAndNoncurrent`, `AccruedCappingClosurePostClosureAndEnvironmentalCosts`, ...
`RetirementRelatedCurrentLiabilities`	Retirement Related Liabilities, Current	18	`DeferredCompensationCashBasedArrangementsLiabilityCurrent`, `DeferredCompensationLiabilityCurrent`, `DeferredCompensationLiabilityCurrentAndNoncurrent`, ...
`OperatingLeaseCurrentDebtEquivalent`	Operating Lease Liability, Current	2	`OperatingLeaseLiability`, `OperatingLeaseLiabilityCurrent`
`CurrentLiabilitiesTotal`	Total Current Liabilities	1	`LiabilitiesCurrent`

Balance Sheet - Non-Current Liabilities

Standard Concept	Display Name	XBRL Tags	Examples
`LongTermDebt`	Long-Term Debt	71	`CapitalLeaseObligations`, `CapitalLeaseObligationsNoncurrent`, `CommercialPaperNoncurrent`, ...
`DeferredTaxNonCurrentLiabilities`	Deferred Tax Liabilities, Non-Current	35	`AccruedIncomeTaxes`, `AccruedIncomeTaxesNoncurrent`, `AccumulatedDeferredInvestmentTaxCredit`, ...
`OtherOperatingNonCurrentLiabilities`	Other Non-Current Liabilities	31	`AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent`, `AccountsPayableAndAccruedLiabilitiesNoncurrent`, `AccountsPayableAndOtherAccruedLiabilities`, ...
`OtherNonOperatingNonCurrentLiabilities`	Other Non-Operating Non-Current Liabilities	81	`AccountsPayableOtherCurrentAndNoncurrent`, `AccrualForTaxesOtherThanIncomeTaxesCurrentAndNoncurrent`, `AccruedEmployeeBenefitsCurrentAndNoncurrent`, ...
`RetirementRelatedNonCurrentLiabilities`	Retirement Related Liabilities, Non-Current	18	`AssetRetirementObligation`, `DeferredCompensationLiabilityClassifiedNoncurrent`, `DeferredCompensationLiabilityCurrentAndNoncurrent`, ...
`OperatingLeaseNonCurrentDebtEquivalent`	Operating Lease Liability, Non-Current	3	`OperatingLeaseLiability`, `OperatingLeaseLiabilityNoncurrent`, `OperatingLeaseLiabilityStatementOfFinancialPositionExtensibleList`
`OngoingOperatingProvisions(WarrantiesEtc)`	Warranty and Other Provisions	22	`ContractWithCustomerRefundLiability`, `ContractWithCustomerRefundLiabilityNoncurrent`, `CustomerAdvancesAndDeposits`, ...
`DefiniteLivedOperatingProvisions(DecommissioningEtc)`	Asset Retirement Obligations	10	`AccruedCappingClosurePostClosureAndEnvironmentalCosts`, `AccruedCappingClosurePostClosureAndEnvironmentalCostsNoncurrent`, `AssetRetirementObligationsNoncurrent`, ...
`RestructuringProvisions`	Restructuring Provisions	2	`RestructuringReserve`, `RestructuringReserveNoncurrent`
`NonCurrentLiabilitiesTotal`	Total Non-Current Liabilities	1	`LiabilitiesNoncurrent`
`Liabilities`	Total Liabilities	1	`Liabilities`

Balance Sheet - Equity

Standard Concept	Display Name	XBRL Tags	Examples
`CommonEquity`	Total Stockholders' Equity	50	`AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax`, `AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax`, `AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax`, ...
`PreferredStock`	Preferred Stock	6	`AdditionalPaidInCapitalPreferredStock`, `PreferredStockRedemptionAmount`, `PreferredStockSharesSubscribedButUnissuedSubscriptionsReceivable`, ...
`TreasuryShares`	Treasury Stock	2	`TreasuryStockCommonShares`, `TreasuryStockShares`
`MinorityInterestBalance`	Noncontrolling Interest	10	`MembersEquityAttributableToNoncontrollingInterest`, `MinorityInterest`, `MinorityInterestInJointVentures`, ...
`TemporaryAndMezzanineFinancing`	Temporary Equity	11	`RedeemableNoncontrollingInterestEquityCarryingAmount`, `RedeemableNoncontrollingInterestEquityCommonCarryingAmount`, `RedeemableNoncontrollingInterestEquityCommonFairValue`, ...
`AllEquityBalance`	Total Equity	1	`StockholdersEquity`
`AllEquityBalanceIncludingMinorityInterest`	Total Equity Including Noncontrolling Interest	4	`AociIncludingPortionAttributableToNoncontrollingInterestTax`, `DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTax`, `LimitedLiabilityCompanyLlcMembersEquityIncludingPortionAttributableToNoncontrollingInterest`, ...
`LiabilitiesAndEquity`	Total Liabilities and Equity	1	`LiabilitiesAndStockholdersEquity`

Income Statement - Revenue & Gross Profit

Standard Concept	Display Name	XBRL Tags	Examples
`Revenue`	Revenue	139	`AdmissionsRevenue`, `AdvertisingRevenue`, `BinderSalesRevenue`, ...
`CostOfGoodsAndServicesSold`	Cost of Revenue	142	`AdvertisingRevenueCost`, `AffiliateCosts`, `AircraftRentalAndLandingFees`, ...
`GrossProfit`	Gross Profit	1	`GrossProfit`

Income Statement - Operating Expenses

Standard Concept	Display Name	XBRL Tags	Examples
`ResearchAndDevelopmentExpenses`	Research and Development Expense	6	`ExplorationExpense`, `ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationWrittenOff`, `ResearchAndDevelopmentExpense`, ...
`SellingGeneralAndAdminExpenses`	Selling, General and Administrative Expense	16	`CommunicationsAndInformationTechnology`, `GeneralAndAdministrativeExpense`, `GeneralInsuranceExpense`, ...
`MarketingExpenses`	Marketing Expense	4	`AdvertisingExpense`, `CooperativeAdvertisingExpense`, `MarketingAndAdvertisingExpense`, ...
`DepreciationExpense`	Depreciation Expense	13	`CapitalizedComputerSoftwareAmortization`, `CapitalizedComputerSoftwareImpairments`, `CostDepreciationAmortizationAndDepletion`, ...
`AmortizationOfIntangibles`	Amortization of Intangibles	4	`AmortizationOfIntangibleAssets`, `ImpairmentOfIntangibleAssetsExcludingGoodwill`, `ImpairmentOfIntangibleAssetsFinitelived`, ...
`OtherOperatingExpense`	Other Operating Expense	45	`AccretionExpense`, `AcquisitionCosts`, `AllocatedShareBasedCompensationExpense`, ...
`RestructuringExpenseBenefit`	Restructuring Expense	32	`AmortizationOfAcquisitionCosts`, `BusinessCombinationAcquisitionRelatedCosts`, `BusinessCombinationIntegrationRelatedCosts`, ...
`GoodwillWriteoffs`	Goodwill Impairment	9	`AdjustmentForAmortization`, `AssetImpairmentCharges`, `CostOfGoodsAndServicesSoldAmortization`, ...
`CostsSubtotal`	Total Costs and Expenses	5	`BenefitsLossesAndExpenses`, `CostsAndExpenses`, `EmployeeBenefitsAndShareBasedCompensation`, ...
`OperatingIncomeLoss`	Operating Income	1	`OperatingIncomeLoss`

Income Statement - Non-Operating & Tax

Standard Concept	Display Name	XBRL Tags	Examples
`InterestExpense`	Interest Expense	38	`AmortizationOfDebtDiscountPremium`, `AmortizationOfDeferredHedgeGains`, `AmortizationOfFinancingCosts`, ...
`InterestIncome`	Interest Income	20	`InterestAndDividendIncomeOperating`, `InterestAndOtherIncome`, `InterestIncomeExpenseAfterProvisionForLoanLoss`, ...
`NonoperatingIncomeExpense`	Non-Operating Income (Expense)	199	`AccretionAmortizationOfDiscountsAndPremiumsInvestments`, `AccretionExpenseIncludingAssetRetirementObligations`, `AvailableForSaleSecuritiesGrossRealizedGainLossNet`, ...
`SpecialItemsIncomeExpense(Pretax)`	Special Items	2	`UnusualOrInfrequentItemInsuranceProceeds`, `UnusualOrInfrequentItemNetOfInsuranceProceeds`
`PretaxIncomeLoss`	Income Before Tax	1	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`
`IncomeTaxes`	Income Tax Expense	78	`AdjustmentsToAdditionalPaidInCapitalTaxEffectFromShareBasedCompensation`, `CurrentFederalStateAndLocalTaxExpenseBenefit`, `CurrentFederalTaxExpenseBenefit`, ...
`IncomeLossContinuingOperations`	Income from Continuing Operations	1	`IncomeLossFromContinuingOperations`
`ExtraordinaryItemsIncomeExpense(PostTax)`	Extraordinary Items	35	`DiscontinuedOperationAmountOfAdjustmentToPriorPeriodGainLossOnDisposalBeforeIncomeTax`, `DiscontinuedOperationAmountOfAdjustmentToPriorPeriodGainLossOnDisposalNetOfTax`, `DiscontinuedOperationAmountOfOtherIncomeLossFromDispositionOfDiscontinuedOperationNetOfTax`, ...
`MinorityInterestIncomeExpense`	Net Income Attributable to Noncontrolling Interest	10	`ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest`, `EquityMethodInvestmentOtherThanTemporaryImpairment`, `IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity`, ...
`NetIncome`	Net Income	2	`IncomeLossAttributableToParent`, `NetIncomeLoss`
`NetIncomeToCommonShareholders`	Net Income to Common Shareholders	3	`NetIncomeLossAvailableToCommonStockholdersBasic`, `NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic`, `ParticipatingSecuritiesDistributedAndUndistributedEarnings`
`PreferredDividendExpense`	Preferred Dividends	13	`DividendsPreferredStock`, `DividendsPreferredStockCash`, `DividendsPreferredStockStock`, ...
`ProfitLoss`	Profit or Loss	1	`ProfitLoss`

Cash Flow & Capital

Standard Concept	Display Name	XBRL Tags	Examples
`CapitalExpenses`	Capital Expenditures	4	`PaymentsToAcquireOtherProductiveAssets`, `PaymentsToAcquireOtherPropertyPlantAndEquipment`, `PaymentsToAcquireProductiveAssets`, ...
`CommonDividendsPaid`	Dividends Paid	4	`Dividends`, `DividendsCash`, `DividendsCommonStock`, ...
`EquityExpenseIncome(BuybackIssued)`	Stock Repurchases (Issuances)	4	`PaymentsForRepurchaseOfCommonStock`, `ProceedsFromIssuanceOfCommonStock`, `ProceedsFromSaleOfTreasuryStock`, ...

Standard Concept	Display Name	XBRL Tags	Examples
`CommonDividendsPerShare`	Dividends Per Share	3	`CommonStockDividendsPerShareCashPaid`, `CommonStockDividendsPerShareDeclared`, `DividendsPayableAmountPerShare`
`SharesAverage`	Weighted Average Shares Outstanding	2	`WeightedAverageBasicSharesOutstandingProForma`, `WeightedAverageNumberOfSharesOutstandingBasic`
`SharesDilutionAdjustment`	Dilution Adjustment	2	`IncrementalCommonSharesAttributableToShareBasedPaymentArrangements`, `WeightedAverageNumberDilutedSharesOutstandingAdjustment`
`SharesFullyDilutedAverage`	Weighted Average Shares Outstanding, Diluted	2	`WeightedAverageNumberOfDilutedSharesOutstanding`, `WeightedAverageNumberOfShareOutstandingBasicAndDiluted`
`SharesIssued`	Shares Issued	2	`CommonStockSharesIssued`, `SharesIssued`
`SharesYearEnd`	Shares Outstanding	3	`CommonStockSharesOutstanding`, `EntityCommonStockSharesOutstanding`, `SharesOutstanding`

Operating Lease Commitments

Standard Concept	Display Name	XBRL Tags	Examples
`OperatingLeaseCommitmentYear1`	Operating Lease Commitment, Year 1	1	`OperatingLeasesFutureMinimumPaymentsDueCurrent`
`OperatingLeaseCommitmentYear2`	Operating Lease Commitment, Year 2	1	`OperatingLeasesFutureMinimumPaymentsDueInTwoYears`
`OperatingLeaseCommitmentYear3`	Operating Lease Commitment, Year 3	1	`OperatingLeasesFutureMinimumPaymentsDueInThreeYears`
`OperatingLeaseCommitmentYear4`	Operating Lease Commitment, Year 4	1	`OperatingLeasesFutureMinimumPaymentsDueInFourYears`
`OperatingLeaseCommitmentYear5`	Operating Lease Commitment, Year 5	1	`OperatingLeasesFutureMinimumPaymentsDueInFiveYears`
`OperatingLeaseCommitmentAfterYear5`	Operating Lease Commitment, Thereafter	1	`OperatingLeasesFutureMinimumPaymentsDueThereafter`

Intangible Amortization Forecast

Standard Concept	Display Name	XBRL Tags	Examples
`ForecastedIntangibleAmortizationYear1`	Forecasted Amortization, Year 1	3	`FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths`, `FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths`, `FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear`
`ForecastedIntangibleAmortizationYear2`	Forecasted Amortization, Year 2	2	`FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo`, `FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo`
`ForecastedIntangibleAmortizationYear3`	Forecasted Amortization, Year 3	2	`FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree`, `FiniteLivedIntangibleAssetsAmortizationExpenseYearThree`
`ForecastedIntangibleAmortizationYear4`	Forecasted Amortization, Year 4	1	`FiniteLivedIntangibleAssetsAmortizationExpenseYearFour`
`ForecastedIntangibleAmortizationYear5`	Forecasted Amortization, Year 5	1	`FiniteLivedIntangibleAssetsAmortizationExpenseYearFive`
`ForecastedIntangibleAmortizationAfterYear5`	Forecasted Amortization, Thereafter	2	`FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive`, `FiniteLivedIntangibleAssetsAmortizationExpenseRollingAfterYearFive`

Concept Details

Balance Sheet Concepts

Current vs Non-Current Classification

The taxonomy distinguishes between current (due within 1 year) and non-current items:

Current Assets: CashAndMarketableSecurities, TradeReceivables, Inventories, etc.
Non-Current Assets: PlantPropertyEquipmentNet, Goodwill, LongtermInvestments, etc.
Current Liabilities: TradePayables, ShortTermDebt, etc.
Non-Current Liabilities: LongTermDebt, DeferredTaxNonCurrentLiabilities, etc.

Operating vs Non-Operating Classification

Items are also classified by their relationship to core operations:

Operating: Related to primary business activities (e.g., OtherOperatingCurrentAssets)
Non-Operating: Related to financing/investing activities (e.g., OtherNonOperatingCurrentAssets)

Income Statement Concepts

Revenue Recognition

All revenue-related XBRL tags (139 variations) map to the single Revenue concept. This includes: - RevenueFromContractWithCustomerExcludingAssessedTax - Revenues - SalesRevenueNet - SalesRevenueGoodsNet - And 135 more industry-specific variations

Cost of Revenue

Cost tags (142 variations) map to CostOfGoodsAndServicesSold: - CostOfRevenue - CostOfGoodsAndServicesSold - CostOfGoodsSold - CostOfServices

Operating Lease Accounting (ASC 842)

Following the ASC 842 lease accounting standard, the taxonomy includes:

Right-of-Use Asset: OperatingLeaseRightOfUseAsset
Current Liability: OperatingLeaseCurrentDebtEquivalent
Non-Current Liability: OperatingLeaseNonCurrentDebtEquivalent
Future Commitments: Years 1-5 and thereafter

Provisions and Reserves

The taxonomy distinguishes between:

Ongoing Provisions: OngoingOperatingProvisions(WarrantiesEtc) - recurring obligations
Definite-Lived Provisions: DefiniteLivedOperatingProvisions(DecommissioningEtc) - asset retirement
Restructuring: RestructuringProvisions - one-time reorganization costs

Ambiguous Tags

Some XBRL tags can map to multiple concepts depending on context. These are flagged as "ambiguous" and require context-aware resolution (Phase 4 of implementation).

Total Ambiguous Tags: 215 (9.2% of mapped tags)

Common Ambiguity Types

Current/Non-Current Ambiguity (202 tags)
Example: AccountsPayableCurrentAndNoncurrent → TradePayables OR OtherOperatingNonCurrentLiabilities
Resolution: Based on balance sheet section placement
Asset/Liability Ambiguity (12 tags)
Example: DeferredTaxAssetsLiabilitiesNet → DeferredTaxNoncurrentAssets OR DeferredTaxNonCurrentLiabilities
Resolution: Based on sign (positive = asset, negative = liability)
Operating/Non-Operating Ambiguity
Example: OtherAssetsNoncurrent → OtherOperatingNonCurrentAssets OR OtherNonOperatingNonCurrentAssets
Resolution: Based on statement section context

Excluded Tags (DropThisItem)

276 XBRL tags are explicitly excluded from standardization because they: - Confuse financial analysis (EPS details, pro-forma metrics) - Are redundant with other tags - Don't map cleanly to standard concepts

Examples of excluded tags: - AcceleratedShareRepurchasesFinalPricePaidPerShare - BasicEarningsPerShareProForma - BusinessAcquisitionProFormaEarningsPerShareBasic - Various per-share calculation details

Deprecated Tags

410 XBRL tags are marked as deprecated by the SEC with the year of deprecation. The mapping still works for historical filings, but these tags should not appear in recent filings.

Example: - Revenues (deprecated 2018) → Still maps to Revenue - AccountsPayableRelatedPartiesCurrent (deprecated 2023) → Still maps to TradePayables

Python API (v5.9.0+)

EdgarTools provides several APIs for working with standardized concepts:

Module-Level Singletons (Recommended)

For best performance, use the module-level singletons which load mappings once per session:

from edgar.xbrl.standardization import (
    get_default_mapper,
    get_default_store,
    StandardConcept,
    StandardizationCache
)

# Get the singleton mapper - eliminates redundant file I/O
mapper = get_default_mapper()

# Map a company concept to standardized label
label = mapper.map_concept(
    "us-gaap_AccountsPayableCurrent",
    "Accounts Payable",
    {"statement_type": "BalanceSheet"}
)
# Returns: "Accounts Payable"

StandardConcept Enum

Type-safe enum for all standardized concepts:

from edgar.xbrl.standardization import StandardConcept

# Access standard concept labels
StandardConcept.REVENUE.value           # "Revenue"
StandardConcept.NET_INCOME.value        # "Net Income"
StandardConcept.TOTAL_ASSETS.value      # "Total Assets"
StandardConcept.ACCOUNTS_PAYABLE.value  # "Accounts Payable"

# Look up a concept by its label
concept = StandardConcept.get_from_label("Revenue")
# Returns: StandardConcept.REVENUE

# Get all available standard values
all_values = StandardConcept.get_all_values()
# Returns: {'Revenue', 'Net Income', 'Total Assets', ...}

StandardizationCache (Per-XBRL Caching)

For high-performance workflows, use StandardizationCache which caches results per XBRL instance:

# The cache is automatically attached to XBRL instances
xbrl = filing.xbrl()

# Access via the standardization property
cache = xbrl.standardization

# Get cached label lookups
label = cache.get_standard_label(
    "us-gaap_Revenue",
    "Total Revenue",
    {"statement_type": "IncomeStatement"}
)

# Standardize entire statement with caching.
# Note: pass the raw line-item list from get_statement(), NOT the dict
# returned by get_statement_by_type() (that dict's `data` key holds the list).
raw_data = xbrl.get_statement("IncomeStatement")
standardized = cache.standardize_statement_data(raw_data, "IncomeStatement")

# Check cache statistics
print(cache.cache_stats)
# {'label_cache_size': 42, 'statement_cache_size': 1, 'cached_statements': ['IncomeStatement']}

# Clear cache when needed
cache.clear_cache()  # Clear all
cache.clear_cache("IncomeStatement")  # Clear specific statement

Reverse Index API (Low-Level)

Direct O(1) lookup for XBRL tags:

from edgar.xbrl.standardization.reverse_index import (
    get_standard_concept,
    get_display_name,
    lookup
)

# Simple lookup
concept = get_standard_concept("AccountsPayableCurrent")
# Returns: "TradePayables"

display = get_display_name("AccountsPayableCurrent")
# Returns: "Accounts Payable"

# Full result with metadata
result = lookup("AccountsPayableCurrentAndNoncurrent")
result.is_ambiguous          # True
result.standard_concepts     # ['TradePayables', 'OtherOperatingNonCurrentLiabilities']
result.display_names         # ['Accounts Payable', 'Other Non-Current Liabilities']
result.comment               # 'Curr/NonCurr ambiguity'

Checking Coverage

from edgar.xbrl.standardization.reverse_index import get_reverse_index

index = get_reverse_index()
print(index.stats)
# {'total_mappings': 2067, 'ambiguous_count': 215, 'deprecated_count': 410, 'excluded_count': 276}

Context-Aware Disambiguation

Starting in v5.9.0, EdgarTools uses context-aware disambiguation to resolve ambiguous tags.

How It Works

Ambiguous tags (e.g., AccountsPayableCurrentAndNoncurrent) can map to multiple concepts. EdgarTools uses two complementary strategies to disambiguate:

1. Calculation Parent Derivation

When an item has a calculation_parent, EdgarTools infers its section:

# Item with calculation_parent="us-gaap:AssetsCurrent"
# → Inferred section: "Current Assets"
# → Resolves ambiguity toward current asset concepts

# Supported parent → section mappings:
# AssetsCurrent → "Current Assets"
# AssetsNoncurrent → "Non-Current Assets"
# LiabilitiesCurrent → "Current Liabilities"
# LiabilitiesNoncurrent → "Non-Current Liabilities"
# StockholdersEquity → "Equity"

2. Bottom-Up Section Scanning (mpreiss9 method)

For items without calculation parents, EdgarTools scans the statement from bottom to top, using subtotals as section boundaries:

Total Current Assets        ← Defines boundary for "Current Assets" section
  ↑
  All items above until next subtotal belong to "Current Assets"
  ↑
Property, Plant & Equipment ← This item gets assigned "Current Assets"
                              section based on its position relative to subtotal

Passing Context to the Mapper

When calling the mapper directly, you can provide context for disambiguation:

mapper = get_default_mapper()

# Provide context for accurate disambiguation
label = mapper.map_concept(
    "us-gaap_OtherAssetsNoncurrent",
    "Other Assets",
    {
        "statement_type": "BalanceSheet",
        "section": "Non-Current Assets",  # Helps resolve operating vs non-operating
        "calculation_parent": "us-gaap:AssetsNoncurrent",
        "level": 2,
        "is_total": False
    }
)

Context Keys

Key	Description	Used For
`statement_type`	"BalanceSheet", "IncomeStatement", etc.	Statement-specific matching
`section`	"Current Assets", "Equity", etc.	Disambiguating current/non-current
`calculation_parent`	Parent concept in calculation tree	Deriving section automatically
`level`	Indentation level (0-5)	Identifying subtotals vs details
`is_total`	True for subtotal/total rows	Section boundary detection
`balance`	"debit" or "credit"	Sign-based disambiguation

Files

File	Purpose
`gaap_mappings.json`	2,067 XBRL tag → standard concept mappings
`display_names.json`	95 standard concept → display name mappings
`exclusions.py`	276 excluded (DropThisItem) tags
`reverse_index.py`	O(1) lookup implementation
`core.py`	StandardConcept enum, MappingStore, ConceptMapper, standardize_statement
`cache.py`	StandardizationCache for per-XBRL instance caching
`sections.py`	Section classification for disambiguation
`__init__.py`	Module exports and singleton accessors

Version History

Version	Date	Changes
5.9.0	2026-01	Context-aware disambiguation, bottom-up section scanning, StandardizationCache
5.8.0	2026-01	Module-level singletons (get_default_mapper, get_default_store)
1.0	2026-01	Initial release with 95 concepts, 2,067 mappings

XBRL Documentation Hub - Central navigation for all XBRL docs
Extract Financial Statements Guide - Complete guide to extracting financial data
Dimension Handling Guide - Understanding dimensional data and segment breakdowns
Multi-Period Analysis Guide - Working with XBRLS for multi-period comparison

Need help scaling XBRL standardization?

EdgarTools maps 2,067 XBRL tags to 95 standard concepts. But production pipelines hit custom extensions, deprecated tags, and taxonomy version changes that go beyond standard mappings.

From the creator of edgartools. Book a call →

Credits

The standardization taxonomy is based on the production mappings shared by @mpreiss9, tested across 390+ companies.

See: GitHub Issue #494