Attribute catalog | SpreadSpace

An attribute snapshot holds a loan’s finished figures as data: attributes for money and counts, ratios for coverage and margins. Both are keyed by the names below. This page lists the full fixed vocabulary, 124 attributes and 21 ratios, generated from the same registry the snapshots are built from. If a name is here, you can key on it.

Names are stable. If a snapshot does not include a name, the loan’s documents did not state that figure. Keys are never dropped from a period map, so a missing year inside an attribute reads null instead of disappearing. Value formats follow the value conventions: money is a 2-decimal string, ratios and percents carry 4 decimals.

Two families are named after things an analyst typed, so they cannot be listed here. They are described at the end of this page.

Every entry has a label and a unit, plus a basis where one applies (every value it can take is listed under Basis below). A label marked (as the return words it) follows the filed return’s own wording for that line. Where per-form wordings are listed, the label changes with the form. A ratio whose basis reads Per snapshot takes its basis from the years in that snapshot: book where the return states books, tax elsewhere, and mixed when the filed years disagree.

Filed return, tax basis

Figures as they appear on the filed business return. Every name starts with tax_return_tax_ and every entry has basis: "tax".

Name	Label	Unit	Basis	When present
`tax_return_tax_advertising`	Advertising	`money`	`tax`	When the filed return states the line.
`tax_return_tax_amortization`	Amortization	`money`	`tax`	When the filed return states the line.
`tax_return_tax_amortization_deducted`	Amortization deducted	`money`	`tax`	When the return states amortization.
`tax_return_tax_bad_debts`	Bad debts	`money`	`tax`	When the filed return states the line.
`tax_return_tax_bank_fees`	Bank service charges	`money`	`tax`	When the return, or one of its supporting statements, states the line.
`tax_return_tax_cogs`	Cost of goods sold	`money`	`tax`	When the filed return states the line.
`tax_return_tax_cogs_labor`	Cost of labor (COGS)	`money`	`tax`	When the return files Form 1125-A.
`tax_return_tax_depletion`	Depletion	`money`	`tax`	When the filed return states the line.
`tax_return_tax_depreciation`	Depreciation	`money`	`tax`	When the filed return states the line.
`tax_return_tax_depreciation_form_4562`	Depreciation deducted (Form 4562)	`money`	`tax`	When the return files Form 4562.
`tax_return_tax_dividend_income`	Dividend income	`money`	`tax`	When the filed return states the line.
`tax_return_tax_ebitda`	EBITDA (tax basis)	`money`	`tax`	On years where the return states no book reconciliation. Book-basis years carry `tax_return_book_ebitda` instead.
`tax_return_tax_ebitda_adjusted`	Adjusted EBITDA (tax basis)	`money`	`tax`	On years where the return states no book reconciliation, and only when an analyst has applied add-backs. Never in the documents-only `machine` snapshot.
`tax_return_tax_employee_benefits`	Employee benefits	`money`	`tax`	When the filed return states the line.
`tax_return_tax_gross_profit`	Gross profit	`money`	`tax`	When the filed return states the line.
`tax_return_tax_gross_receipts`	Gross receipts	`money`	`tax`	When the filed return states the line.
`tax_return_tax_gross_royalties`	Gross royalties	`money`	`tax`	When the filed return states the line.
`tax_return_tax_interest_expense`	Interest expense	`money`	`tax`	When the filed return states the line.
`tax_return_tax_interest_income`	Interest income	`money`	`tax`	When the filed return states the line.
`tax_return_tax_management_fees`	Management fees	`money`	`tax`	When the return, or one of its supporting statements, states the line.
`tax_return_tax_net_capital_gain`	Net capital gain	`money`	`tax`	When the filed return states the line.
`tax_return_tax_net_gain_form_4797`	Taxable gain (loss), Form 4797 (as the return words it)	`money`	`tax`	When the filed return states the line.
`tax_return_tax_officer_compensation`	Officer compensation (as the return words it)	`money`	`tax`	When the filed return states the line.
`tax_return_tax_ordinary_business_income`	Ordinary business income (loss)	`money`	`tax`	When the filed return states the line.
`tax_return_tax_ordinary_income`	Ordinary business income (loss) (as the return words it)	`money`	`tax`	The return’s own all-activity income line, present when the return states one.
`tax_return_tax_other_deductions`	Other deductions	`money`	`tax`	When the filed return states the line.
`tax_return_tax_other_income`	Other income	`money`	`tax`	When the filed return states the line.
`tax_return_tax_other_operating_expenses`	Other operating expenses	`money`	`tax`	When the filed return states the line.
`tax_return_tax_owner_compensation`	Owner compensation (1065: Guaranteed payments; 1120, 1120s: Officer compensation)	`money`	`tax`	When the filed return states the line.
`tax_return_tax_payroll_taxes`	Payroll taxes	`money`	`tax`	When the return, or one of its supporting statements, states the line.
`tax_return_tax_pension`	Pension	`money`	`tax`	When the filed return states the line.
`tax_return_tax_professional_services`	Professional & contract services	`money`	`tax`	When the return, or one of its supporting statements, states the line.
`tax_return_tax_rent`	Rents	`money`	`tax`	When the filed return states the line.
`tax_return_tax_rental_expenses`	Real Estate Rental Expenses (total)	`money`	`tax`	When the return files Form 8825 (rental real estate).
`tax_return_tax_rental_gross_rents`	Gross Rents (total)	`money`	`tax`	When the return files Form 8825 (rental real estate).
`tax_return_tax_rental_net_income`	Net Rental Income	`money`	`tax`	When the return files Form 8825 (rental real estate).
`tax_return_tax_repairs_maintenance`	Repairs & maintenance	`money`	`tax`	When the filed return states the line.
`tax_return_tax_research_development`	Research & development	`money`	`tax`	When the filed return states the line.
`tax_return_tax_returns_allowances`	Returns & allowances	`money`	`tax`	When the filed return states the line.
`tax_return_tax_revenue_net`	Net revenue	`money`	`tax`	When the filed return states the line.
`tax_return_tax_salaries_payroll_taxes_benefits`	Salaries, payroll taxes & benefits (as the return words it)	`money`	`tax`	When the return, or one of its supporting statements, states the line.
`tax_return_tax_salaries_wages`	Salaries and wages	`money`	`tax`	When the filed return states the line.
`tax_return_tax_schedule_l_accounts_payable`	Accounts payable	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_accounts_receivable_net`	Accounts receivable, net	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_accumulated_depreciation`	Accumulated depreciation	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_cash`	Cash & equivalents	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_current_assets`	Current assets	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_current_liabilities`	Current liabilities	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_gross_ppe`	Gross PP&E	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_inventories`	Inventories	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_land`	Land	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_loans_from_shareholders`	Loans from shareholders (as the return words it)	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_mortgages_notes_over_1yr`	Mortgages / notes payable ≥ 1 yr (as the return words it)	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_mortgages_notes_under_1yr`	Mortgages & notes under 1 year	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_net_ppe`	Net PP&E	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_other_assets`	Other assets	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_other_current_assets`	Other current assets	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_other_current_liabilities`	Other current liabilities	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_other_investments`	Other investments	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_other_liabilities`	Other liabilities	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_total_assets`	Total assets	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_total_equity`	Total equity	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_schedule_l_total_liabilities`	Total liabilities	`money`	`tax`	When the return files Schedule L.
`tax_return_tax_taxes_licenses`	Taxes & licenses	`money`	`tax`	When the filed return states the line.
`tax_return_tax_taxes_licenses_excl_payroll`	Taxes & licenses (excl. payroll & income tax)	`money`	`tax`	When the filed return states the line.
`tax_return_tax_total_deductions`	Total deductions	`money`	`tax`	When the filed return states the line.
`tax_return_tax_total_operating_expenses`	Total operating expenses	`money`	`tax`	When the return states enough of the expense stack to total it.

Filed return, book basis

Book-basis figures read from the same returns, present only on years where the return states a book reconciliation. Every name starts with tax_return_book_ and every entry has basis: "book".

Name	Label	Unit	Basis	When present
`tax_return_book_amortization`	Amortization	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_capital_gains`	Capital gains (Schedule D)	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_charitable_contributions`	Charitable contributions	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_cogs`	Cost of goods sold	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_depreciation`	Depreciation	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_depreciation_amortization_total`	Total depreciation & amortization	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_ebit`	EBIT	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_ebitda`	EBITDA (book per return)	`money`	`book`	On years where the return states a book reconciliation. Tax-basis years carry `tax_return_tax_ebitda` instead.
`tax_return_book_ebitda_adjusted`	Adjusted EBITDA (book per return)	`money`	`book`	On years where the return states a book reconciliation, and only when an analyst has applied add-backs. Never in the documents-only `machine` snapshot.
`tax_return_book_gain_loss_on_disposals`	Book gain (loss) on asset disposals	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_gross_profit`	Gross profit	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_gross_receipts`	Gross receipts	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_interest_expense`	Interest expense	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_interest_income`	Interest income	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_meals_entertainment`	Meals & entertainment	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_net_income`	Net income per books	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_operating_income`	Operating income	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_other_income`	Other income	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_returns_allowances`	Returns & allowances	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_revenue_net`	Net revenue	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_tax_provision`	Tax provision	`money`	`book`	On years where the return states a book reconciliation.
`tax_return_book_total_operating_expenses`	Total operating expenses	`money`	`book`	On years where the return states a book reconciliation.

Filed return ratios

Ratios built from the filed returns. Each carries a basis that says which family its figures came from.

Name	Label	Unit	Basis	When present
`tax_return_adjusted_ebitda_margin_percent`	Adjusted EBITDA margin	`percent`	Per snapshot	Only when an analyst has applied add-backs. Never in the documents-only `machine` snapshot.
`tax_return_allowance_percent_of_gross_ar`	Allowance for bad debts as a share of gross receivables	`percent`	`tax_return_tax`	When Schedule L states the receivables allowance.
`tax_return_cash_ratio`	Cash ratio (Schedule L)	`ratio`	`tax_return_tax`	When the return files Schedule L.
`tax_return_cogs_percent_of_revenue`	Cost of goods sold as a share of net revenue	`percent`	`tax_return_tax`	When the return files Form 1125-A.
`tax_return_current_ratio`	Current ratio (Schedule L)	`ratio`	`tax_return_tax`	When the return files Schedule L.
`tax_return_ebitda_margin_percent`	EBITDA margin	`percent`	Per snapshot	When the return states net revenue.
`tax_return_gross_margin_percent`	Gross margin	`percent`	`tax_return_tax`	When the filed return states the line.
`tax_return_interest_coverage`	Interest coverage (EBITDA / interest expense)	`ratio`	Per snapshot	When the return states interest expense.
`tax_return_interest_coverage_adjusted`	Interest coverage (adjusted EBITDA / interest expense)	`ratio`	Per snapshot	Only when an analyst has applied add-backs. Never in the documents-only `machine` snapshot.
`tax_return_net_income_margin_percent`	Net income margin	`percent`	Per snapshot	When the filed return states the line.
`tax_return_opex_percent_of_gross_profit`	Operating expenses as a share of gross profit	`percent`	`tax_return_tax`	When the filed return states the line.
`tax_return_opex_percent_of_revenue`	Operating expenses as a share of net revenue	`percent`	`tax_return_tax`	When the filed return states the line.
`tax_return_owner_compensation_percent_of_revenue`	Owner compensation as a share of net revenue (1065: Guaranteed payments as a share of net revenue; 1120, 1120s: Officer compensation as a share of net revenue)	`percent`	`tax_return_tax`	When the filed return states the line.
`tax_return_quick_ratio`	Quick ratio (Schedule L)	`ratio`	`tax_return_tax`	When the return files Schedule L.
`tax_return_revenue_growth_percent`	Revenue growth	`percent`	`tax_return_tax`	From the second filed year on, since the first year has no earlier year to compare against.

Company-prepared statements

Figures from company-prepared statements, agings and debt schedules, never from a return. Every name starts with company_reported_.

Name	Label	Unit	Basis	When present
`company_reported_accounts_payable`	Accounts payable	`money`		When the loan carries a company-prepared balance sheet.
`company_reported_accounts_receivable`	Accounts receivable	`money`		When the loan carries a company-prepared balance sheet.
`company_reported_ap_aging_total`	Accounts payable aging total	`money`		When the loan has an aging report. One key per report in the history, keyed by as-of date.
`company_reported_ar_aging_total`	Accounts receivable aging total	`money`		When the loan has an aging report. One key per report in the history, keyed by as-of date.
`company_reported_beginning_cash`	Cash at beginning of period	`money`		When the loan carries a company-prepared cash flow statement.
`company_reported_cash`	Cash	`money`		When the loan carries a company-prepared balance sheet.
`company_reported_cash_from_financing`	Net cash from financing activities	`money`		When the loan carries a company-prepared cash flow statement.
`company_reported_cash_from_investing`	Net cash from investing activities	`money`		When the loan carries a company-prepared cash flow statement.
`company_reported_cash_from_operations`	Net cash from operating activities	`money`		When the loan carries a company-prepared cash flow statement.
`company_reported_cash_ratio`	Cash ratio	`ratio`	`company_reported`	When the loan carries a company-prepared balance sheet.
`company_reported_cogs`	Cost of revenue	`money`		When the loan carries a company-prepared profit and loss statement.
`company_reported_current_assets`	Total current assets	`money`		When the loan carries a company-prepared balance sheet.
`company_reported_current_liabilities`	Total current liabilities	`money`		When the loan carries a company-prepared balance sheet.
`company_reported_current_ratio`	Current ratio	`ratio`	`company_reported`	When the loan carries a company-prepared balance sheet.
`company_reported_debt_schedule_total_balance`	Debt schedule total balance	`money`		When the loan carries a debt schedule, keyed by its as-of date.
`company_reported_debt_schedule_total_payment`	Debt schedule total periodic payment	`money`		When the loan carries a debt schedule, keyed by its as-of date.
`company_reported_debt_to_equity`	Debt to equity	`ratio`	`company_reported`	When the loan carries a company-prepared balance sheet.
`company_reported_depreciation_amortization`	Depreciation & amortization	`money`		When the loan carries a company-prepared profit and loss statement.
`company_reported_distributions`	Distributions	`money`		When the loan carries a company-prepared profit and loss statement.
`company_reported_ending_cash`	Cash at end of period	`money`		When the loan carries a company-prepared cash flow statement.
`company_reported_equity`	Total equity	`money`		When the loan carries a company-prepared balance sheet.
`company_reported_gross_margin_percent`	Gross margin	`percent`	`company_reported`	When the loan carries a company-prepared profit and loss statement.
`company_reported_gross_profit`	Gross profit	`money`		When the loan carries a company-prepared profit and loss statement.
`company_reported_income_tax_expense`	Income tax expense	`money`		When the loan carries a company-prepared profit and loss statement.
`company_reported_interest_expense`	Interest expense	`money`		When the loan carries a company-prepared profit and loss statement.
`company_reported_inventory`	Inventory	`money`		When the loan carries a company-prepared balance sheet.
`company_reported_net_change_in_cash`	Net change in cash	`money`		When the loan carries a company-prepared cash flow statement.
`company_reported_net_income`	Net income	`money`		When the loan carries a company-prepared profit and loss statement.
`company_reported_net_margin_percent`	Net margin	`percent`	`company_reported`	When the loan carries a company-prepared profit and loss statement.
`company_reported_officer_compensation`	Officer compensation	`money`		When the loan carries a company-prepared profit and loss statement.
`company_reported_operating_expenses`	Operating expenses	`money`		When the loan carries a company-prepared profit and loss statement.
`company_reported_operating_income`	Operating income	`money`		When the loan carries a company-prepared profit and loss statement.
`company_reported_other_income_expense`	Other income (expense)	`money`		When the loan carries a company-prepared profit and loss statement.
`company_reported_pretax_income`	Income before taxes	`money`		When the loan carries a company-prepared profit and loss statement.
`company_reported_quick_ratio`	Quick ratio	`ratio`	`company_reported`	When the loan carries a company-prepared balance sheet.
`company_reported_rent_expense`	Rent expense	`money`		When the loan carries a company-prepared profit and loss statement.
`company_reported_revenue`	Revenue	`money`		When the loan carries a company-prepared profit and loss statement.
`company_reported_total_assets`	Total assets	`money`		When the loan carries a company-prepared balance sheet.
`company_reported_total_liabilities`	Total liabilities	`money`		When the loan carries a company-prepared balance sheet.
`company_reported_total_liabilities_and_equity`	Total liabilities and equity	`money`		When the loan carries a company-prepared balance sheet.
`company_reported_working_capital`	Working capital	`money`		When the loan carries a company-prepared balance sheet.

Basis

basis says what kind of source a figure came from. A money attribute carries a basis only when it was read from a filed return. Figures from company-prepared statements and analyst-built aggregates carry none; their name prefix (company_reported_, custom_) says where they belong. A ratio always carries a basis, and a ratio marked Per snapshot above resolves to tax_return_book, tax_return_tax or mixed from the years in that snapshot.

Basis	On	Meaning
`tax`	attributes	The figure as stated on the filed business return, on the return’s own tax basis.
`book`	attributes	A book-basis figure read from the same return, present only on years the return states a book reconciliation.
`tax_return_tax`	ratios	Built from tax-basis figures on the filed returns.
`tax_return_book`	ratios	Built from book-basis figures on the filed returns.
`company_reported`	ratios	Built from figures on company-prepared statements.
`mixed`	ratios	Built from figures of more than one basis: either a per-snapshot ratio whose filed years disagree (book where the return states books, tax elsewhere), or a ratio drawn from more than one family.
`custom`	ratios	Analyst-built. What goes into the figure is the analyst’s own definition and never leaves the workspace.

DSCR recipes

Every debt-service coverage recipe saved on a loan’s business produces one ratio, named dscr_<slug>. The slug is the recipe’s own name, lowercased, with each run of characters outside a-z0-9 collapsed to a single _, the edges trimmed, and the result capped at 48 characters. Two recipes whose names produce the same slug are suffixed _2, _3 and so on, in the order the loan holds them.

The label is DSCR (<recipe name>), the unit is ratio, and the basis is tax_return_book or tax_return_tax. These ratios appear in final and draft snapshots, because a recipe is analyst judgment applied on every save. They never appear in the documents-only machine snapshot. inputs.dscr_configs names every recipe saved on the loan, whether or not it produced a figure.

Analyst-built ratios and stats

A figure an analyst built and placed on the spread appears under custom_<slug>. The slug is the analyst’s own name for it, lowercased, with each run of characters outside a-z0-9 collapsed to a single _, the edges trimmed, capped at 48 characters, and trimmed again after the cap, so a key never ends in _. An empty result reads visual.

A slug is claimed once per snapshot across both groups, in definition-id order, with repeats suffixed _2, _3 and so on. It is claimed whether or not the figure produced a value, so a year gaining a figure never renames its neighbour. A figure that divides one value by another goes in ratios with basis: custom. One that does not is an aggregate money figure and goes in attributes.

Each one carries custom_visual_id, the definition’s own opaque id, which stays the same across renames. Key on the slug and you accept rename churn; key on the id and you do not. These appear in final and draft snapshots and never in the documents-only machine snapshot. What the analyst built the figure out of never leaves the workspace.