Final XBRL datasets

Files and coverage

The pipeline produces two filing-level disclosure files:

File	Forms	Principal use
/data/annual_marketing_disclosures.parquet	10-K and 10-K/A	Annual marketing-disclosure analysis.
/data/quarterly_marketing_disclosures.parquet	10-Q and 10-Q/A	Quarterly marketing-disclosure analysis.

Both files include final registry candidates and a compact set of standard accounting anchors, including revenue, assets, liabilities, income, and SG&A.

Observation design

Neither file is a firm-year aggregate. Each selected numeric XBRL fact remains attached to its original filing and reporting context. The practical filing/reporting identifier is:

cik + ddate + adsh + filed

ddate is the reporting-date end, while filed and accepted record when the SEC received the filing. Keeping these fields distinct makes later disclosure about an already-observed reporting date, including amendments, observable in the data.

The output begins with an all-filer spine. A covered filing with no fact from the final concept registry remains as exactly one row with missing fact fields, including tag and value. After applying the desired form and reporting-context filters, the absence of a tag for such a filing represents non-disclosure of that selected concept—not a zero expense.

Fields retained

Field group	Examples	Meaning
Filing and issuer	adsh, cik, name, form, fy, fp, filed, accepted, fye	Filing identity, issuer identity, and timing.
Reporting context	ddate, period, qtrs, uom, dimh, iprx, durp, datp, dcml	Original XBRL date, duration, unit, and context.
Raw fact	tag, version, value, footnote, footlen	Unaggregated selected numeric fact.
Segment context	segments, segt, dimn, coreg	Reported segment and dimensional detail.
Entity information	sic, countryba, countryinc	Industry and country fields from filing entity data.
Concept interpretation	custom, tlabel, doc, and registry selection/ancestor fields	Tag definition and rationale for inclusion.
Presentation metadata	presentation_labels, presentation_statements, presentation_longnames, presentation_location_count, has_income_statement_presentation	How a concept was displayed in a filing, where available.

Annual dataset

For a conventional annual income-statement analysis, begin with USD facts whose reporting end equals the filing's annual period end (ddate = period) and inspect qtrs to retain the intended annual duration. Do not automatically remove amendments or multiple filings: whether to select one filing per issuer-period is a research-design decision.

Quarterly dataset

Quarterly filings can report both quarter-only and year-to-date facts. Use qtrs explicitly: a three-month fact (qtrs = 1) is not interchangeable with six- or nine-month year-to-date facts (qtrs = 2 or qtrs = 3). Values should not be summed mechanically across durations, segments, dimensions, or tags.

Interpretation

The final files preserve the raw disclosure record. The registry should be joined or consulted whenever interpreting a custom tag or distinguishing a narrowly defined marketing measure from a broader commercial or accounting concept.