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# `sec_fsnds` — Schema Reference

A compact, normalized SQL Server database of the SEC Financial Statement and
Notes Data Sets (FSNDS). Every 10-K, 10-Q, and similar filing that appears in
the SEC's quarterly data set dumps is loaded here, with the raw text columns
normalized into lookup tables so the common query paths (filings → tags →
numeric facts) stay small and cache-friendly.

---

## Database properties

| Property          | Value                       |
|-------------------|-----------------------------|
| Server version    | SQL Server 2022 (Linux)     |
| Compat level      | 160                         |
| Collation         | `Latin1_General_CS_AS`      |
| Recovery model    | FULL                        |
| Data file size    | ~300 GB (~251 GB used)      |
| Log file size     | ~1 GB (nearly empty)        |

Collation is **case-sensitive**. `Assets` and `assets` are different tag names.
All SP parameters and identifiers in this package respect that.

---

## Tables at a glance

17 tables total: 9 core FSNDS tables, 7 lookup tables, and one provenance
table.

| Table          | Rows      | Data size | Notes                                     |
|----------------|-----------|-----------|-------------------------------------------|
| `num`          | 388 M     | ~66 GB    | Numeric XBRL facts                        |
| `pre`          | 269 M     | ~57 GB    | Presentation order and labels             |
| `txt`          | 48 M      | ~100 GB   | Narrative (text) XBRL facts               |
| `tag`          | 43 M      | ~8 GB     | Distinct tag identities (tag + version)   |
| `tag_text`     | 43 M      | ~10 GB    | Long-form label and doc per tag           |
| `cal`          | 37 M      | ~2 GB     | Calculation linkbase (parent/child arcs)  |
| `ren`          | 24 M      | ~6 GB     | Rendering / report structure              |
| `sub`          | 820 K     | ~320 MB   | Submissions (one row per filing)          |
| `dim`          | 5.9 M     | ~74 MB    | Dimensional context IDs (stripped)        |
| `lkp_version`  | 495 K     | ~34 MB    | Namespace + version string → `versionID`  |
| `lkp_coreg`    | 54 K      | ~3 MB     | Co-registrant strings → `coregID`         |
| `lkp_uom`      | 16 K      | ~1 MB     | Unit of measure string → `uomID`          |
| `lkp_datatype` | 124       | <1 MB     | XBRL datatype string → `datatypeID`       |
| `lkp_prole`    | 34        | <1 MB     | Preferred-role label → `proleID`          |
| `lkp_stmt`     | 8         | <1 MB     | Statement code (`BS`, `IS`, `CF`, …)      |
| `lkp_lang`     | 1         | <1 MB     | Language code (typically `en-US`)         |
| `fsnds`        | 75        | <1 MB     | Source-file provenance (one per TSV file) |

---

## Core table shapes

### `sub` — Submissions (filings)

One row per filing. This is the hub of the database; almost everything joins
back to `subID`. The fields mirror the SEC's `sub.tsv` dump with one added
`subID` primary key.

Key columns:

- `subID` (PK, `int` identity)
- `adsh` (`char(20)`, unique) — the SEC accession number, e.g.
  `0000320193-23-000106`
- `cik` (`int`) — filer CIK
- `name` (`nvarchar(250)`) — filer name at time of filing
- `sic` (`smallint`, nullable) — Standard Industrial Classification code
- `form` (`varchar(10)`) — `10-K`, `10-Q`, `8-K`, `20-F`, etc.
- `period` (`char(8)`, `yyyymmdd`) — period of report
- `fy` (`smallint`), `fp` (`char(2)`) — fiscal year / fiscal period
- `filed` (`date`), `accepted` (`datetime2`)
- plus ~30 address / filer-metadata columns

### `num` — Numeric facts

One row per reported numeric value. This is the biggest hot table by row
count.

- `numID` (PK, `bigint` identity)
- `subID`, `tagID`, `versionID`
- `ddate` (`date`) — reporting period end date
- `qtrs` (`tinyint`) — `0` = balance-sheet point-in-time; `1` = 3-month flow;
  `4` = annual flow; other values appear for non-standard durations
- `uomID` — unit (USD, shares, pure, etc.)
- `value` (`decimal(28,4)`) — the numeric value
- `dimID`, `dimn``dimn = 0` means no dimensions applied; `dimn > 0` rows
  are segmented breakdowns keyed by `dimID`
- `iprx` (`tinyint`) — "instance primary flag", SEC source attribute.
  Canonical rows use `iprx = 0`
- `coregID` — non-null means the row belongs to a co-registrant and should
  usually be excluded from consolidated analysis

### `pre` — Presentation

- `preID` (PK), `subID`, `stmtID` (`BS`/`IS`/`CF`/…), `report`, `line`, `tagID`
- `plabel` — the human-readable line label as rendered on the filing
- `negating` — flip the sign before displaying (e.g. "less: allowances")
- `inpth` — "in parenthesis" marker; typically skipped when building a
  statement view

Join `pre` to `num` on `(subID, tagID)` to go from "line 12 of the income
statement" to the actual dollar amount, and order by `(report, line)` for
presentation order.

### `tag` / `tag_text`

- `tag` — one row per distinct `(tag, versionID)` pair. Includes custom
  tags; `custom = 1` marks filer extension taxonomies.
- `tag_text` — `tlabel` (short label) and `doc` (full concept definition);
  optional, split out to keep `tag` narrow.

### `txt` — Narrative facts

Similar shape to `num`, but holds the `nvarchar(max)` values that correspond
to textBlockItemType XBRL tags — accounting policies, risk factors,
commitments, and everything else non-numeric.

- `value` (`nvarchar(max)`) — the full text
- `txtlen` — length of the stored value
- `escaped` — the text contains HTML/XML escapes
- Joins: `subID`, `tagID`, `langID`, `dimID`, `coregID`

Size warning: `txt` is ~100 GB. The only index is the primary key on
`txtID`. Filtering by `subID` without the recommended `IX_txt_sub` index is a
full table scan.

### `cal` — Calculation linkbase

Parent/child tag arcs for the calculation relationships inside a filing.
Use this to reconstruct XBRL sums and reconcile parent values against their
components.

### `ren` — Rendering

Report-level metadata: `menucat` (`S` = statement, `N` = note, `D` =
disclosure), `shortname`, `longname`, plus the parent/child report
hierarchy (`parentreport`, `ultparentrpt`).

### `dim` — Dimensions (stripped)

**Important caveat:** `sec_fsnds.dim` carries only a `dimID` column. The raw
axis/member text (e.g.
`us-gaap:StatementBusinessSegmentsAxis / msft:ProductivityAndBusinessProcessesMember`)
is **not** stored in this database.

Rows in `num`/`txt` with `dimn > 0` are dimensional, and you can group them
by `dimID`, but you cannot decode which axis/member each `dimID` represents
without an additional mapping table. The original SEC `dim.tsv` file
contains that text and can be loaded separately if you need it.

### Lookup tables

All seven lookups share the same pattern: `xxxID` PK + one canonical text
column with a unique index. They exist purely to compress repeated strings
out of the hot tables.

| Lookup         | Purpose                                                    |
|----------------|------------------------------------------------------------|
| `lkp_stmt`     | Financial-statement category (`BS`, `IS`, `CF`, `EQ`, …)   |
| `lkp_prole`    | Preferred-role labels (`terseLabel`, `totalLabel`, …)      |
| `lkp_uom`      | Units of measure (`USD`, `shares`, `USD/shares`, `pure`)   |
| `lkp_datatype` | XBRL datatypes (`monetaryItemType`, `textBlockItemType`)   |
| `lkp_coreg`    | Co-registrant name strings                                 |
| `lkp_version`  | Taxonomy namespace + version strings                       |
| `lkp_lang`     | Language code                                              |

### `fsnds` — Provenance

Tracks which raw SEC quarterly dump each row originated from. Every core
table carries an `fsndsID` column that FKs to this table, so you can
trace any fact back to its source TSV and load timestamp.

---

## Indexes present

Only the indexes below exist out of the box. Everything else you see in
the recommended-indexes script is additive.

| Table   | Index                             | Keys                                          |
|---------|-----------------------------------|-----------------------------------------------|
| `num`   | `IX_num_tagID`                    | `tagID` INCLUDE(`subID,ddate,qtrs,dimID,coregID,value`) |
| `num`   | `IX_num_sub_tag`                  | `subID, tagID` INCLUDE(`dimID,iprx,qtrs,ddate,uomID,value`) |
| `pre`   | `IX_pre_sub_stmt`                 | `subID, stmtID` INCLUDE(`report,line,tagID,inpth,negating,plabel,proleID`) |
| `pre`   | `IX_pre_label_remediation_bsicf`  | Filtered on `inpth=0 AND stmtID IN (1,2,3)`  |
| `sub`   | `UQ_sub_adsh`                     | `adsh` (unique)                              |
| `sub`   | `IX_sub_fy_cik`                   | `fy, cik`                                    |
| `tag`   | `UQ_tag`                          | `tag, versionID` (unique)                    |
| `tag`   | `IX_tag_name`                     | `tag` INCLUDE(`tagID, abstract`)             |
| `ren`   | `IX_ren_sub_report`               | `subID, report` INCLUDE(`menucat`)           |
| `cal`   | PK only                                                                          |
| `dim`   | PK only                                                                          |
| `txt`   | PK only *(see warning below)*                                                    |
| `tag_text` | PK only                                                                       |

**Notable gaps** (see `sql/indexes/sec_fsnds_recommended_indexes.sql`):

- No filtered canonical index on `num` (`dimn=0 AND coregID IS NULL AND value IS NOT NULL AND iprx=0`).
- No index on `sub.sic` (peer queries scan all 820 K rows; still sub-second).
- No index on `sub.cik` or `(cik, form, filed)` (CIK-based filing searches scan).
- No index on `sub.name` (name-pattern searches scan).
- No index on `txt.subID`**required** before any practical use of
  `usp_sec_get_text_facts`.

---

## Foreign keys

All core tables are fully FK'd back to `sub`, `tag`, the lookups, and
`fsnds`. The relationships follow the shapes above — see
`===FKS===` section of `sec_fsnds_schema_dump.out` or query
`sys.foreign_keys` directly if you need the exact list.

---

## Query idioms

Canonical consolidated numeric row:

```sql
WHERE n.dimn = 0 AND n.coregID IS NULL AND n.iprx = 0 AND n.value IS NOT NULL
```

Flow period classifier:

```sql
CASE
    WHEN s.form = '10-K' THEN 4   -- annual flow
    WHEN s.form = '10-Q' THEN 1   -- quarterly flow
    ELSE NULL
END
```

Balance-sheet rows always use `qtrs = 0`. Income statement and cash flow
use `qtrs = 4` for 10-K and `qtrs = 1` for 10-Q. Q4 is never reported
directly — derive it from `10-K annual − (Q1 + Q2 + Q3 from 10-Qs)`, all
keyed on the same `sub.fy`.

---

## Where to go next

- `sql/indexes/sec_fsnds_recommended_indexes.sql` — opt-in indexes for the
  common scan patterns.
- `sql/sps/` — 14 stored procedures covering single-filing retrieval,
  time series, peer analysis, segment drill-down, and tag search.
- `sql/validation/usp_sec_validate_statement_integrity.sql` — bulk BS / CF /
  IS sanity checker over arbitrary CIK + form slices.