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, 184 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.

Four families are named after something an analyst typed or a return printed, 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
`tax_return_tax_advertising`	Advertising	`money`	`tax`
`tax_return_tax_amortization`	Amortization	`money`	`tax`
`tax_return_tax_amortization_deducted`	Amortization deducted	`money`	`tax`
`tax_return_tax_bad_debts`	Bad debts	`money`	`tax`
`tax_return_tax_bank_fees`	Bank service charges	`money`	`tax`
`tax_return_tax_cogs`	Cost of goods sold	`money`	`tax`
`tax_return_tax_cogs_labor`	Cost of labor (COGS)	`money`	`tax`
`tax_return_tax_depletion`	Depletion	`money`	`tax`
`tax_return_tax_depreciation`	Depreciation	`money`	`tax`
`tax_return_tax_depreciation_form_4562`	Depreciation deducted	`money`	`tax`
`tax_return_tax_dividend_income`	Dividend income	`money`	`tax`
`tax_return_tax_ebitda`	EBITDA (tax basis)	`money`	`tax`
`tax_return_tax_ebitda_adjusted`	Adjusted EBITDA (tax basis)	`money`	`tax`
`tax_return_tax_employee_benefits`	Employee benefits	`money`	`tax`
`tax_return_tax_gross_profit`	Gross profit	`money`	`tax`
`tax_return_tax_gross_receipts`	Gross receipts	`money`	`tax`
`tax_return_tax_gross_royalties`	Gross royalties	`money`	`tax`
`tax_return_tax_interest_expense`	Interest expense	`money`	`tax`
`tax_return_tax_interest_income`	Interest income	`money`	`tax`
`tax_return_tax_management_fees`	Management fees	`money`	`tax`
`tax_return_tax_net_capital_gain`	Net capital gain	`money`	`tax`
`tax_return_tax_net_gain_form_4797`	Taxable gain (loss), Form 4797 (as the return words it)	`money`	`tax`
`tax_return_tax_officer_compensation`	Officer compensation (as the return words it)	`money`	`tax`
`tax_return_tax_ordinary_business_income`	Ordinary business income (loss)	`money`	`tax`
`tax_return_tax_ordinary_income`	Ordinary business income (loss) (as the return words it)	`money`	`tax`
`tax_return_tax_other_deductions`	Other deductions	`money`	`tax`
`tax_return_tax_other_income`	Other income	`money`	`tax`
`tax_return_tax_other_operating_expenses`	Other operating expenses	`money`	`tax`
`tax_return_tax_owner_compensation`	Owner compensation (1065: Guaranteed payments; 1120, 1120s: Officer compensation)	`money`	`tax`
`tax_return_tax_payroll_taxes`	Payroll taxes	`money`	`tax`
`tax_return_tax_pension`	Pension	`money`	`tax`
`tax_return_tax_professional_services`	Professional & contract services	`money`	`tax`
`tax_return_tax_rent`	Rents	`money`	`tax`
`tax_return_tax_rental_expenses`	Real Estate Rental Expenses (total)	`money`	`tax`
`tax_return_tax_rental_gross_rents`	Gross Rents (total)	`money`	`tax`
`tax_return_tax_rental_net_income`	Net Rental Income	`money`	`tax`
`tax_return_tax_rental_noi`	Net operating income (rental real estate)	`money`	`tax`
`tax_return_tax_rental_noi_adjusted`	Adjusted net operating income (rental real estate)	`money`	`tax`
`tax_return_tax_repairs_maintenance`	Repairs & maintenance	`money`	`tax`
`tax_return_tax_research_development`	Research & development	`money`	`tax`
`tax_return_tax_returns_allowances`	Returns & allowances	`money`	`tax`
`tax_return_tax_revenue_net`	Net revenue	`money`	`tax`
`tax_return_tax_salaries_payroll_taxes_benefits`	Salaries, payroll taxes & benefits (as the return words it)	`money`	`tax`
`tax_return_tax_salaries_wages`	Salaries and wages	`money`	`tax`
`tax_return_tax_schedule_l_accounts_payable`	Accounts payable	`money`	`tax`
`tax_return_tax_schedule_l_accounts_receivable_net`	Accounts receivable, net	`money`	`tax`
`tax_return_tax_schedule_l_accumulated_depreciation`	Accumulated depreciation	`money`	`tax`
`tax_return_tax_schedule_l_cash`	Cash & equivalents	`money`	`tax`
`tax_return_tax_schedule_l_current_assets`	Current assets	`money`	`tax`
`tax_return_tax_schedule_l_current_liabilities`	Current liabilities	`money`	`tax`
`tax_return_tax_schedule_l_gross_ppe`	Gross PP&E	`money`	`tax`
`tax_return_tax_schedule_l_inventories`	Inventories	`money`	`tax`
`tax_return_tax_schedule_l_land`	Land	`money`	`tax`
`tax_return_tax_schedule_l_loans_from_shareholders`	Loans from shareholders (as the return words it)	`money`	`tax`
`tax_return_tax_schedule_l_mortgages_notes_over_1yr`	Mortgages / notes payable ≥ 1 yr (as the return words it)	`money`	`tax`
`tax_return_tax_schedule_l_mortgages_notes_under_1yr`	Mortgages & notes under 1 year	`money`	`tax`
`tax_return_tax_schedule_l_net_ppe`	Net PP&E	`money`	`tax`
`tax_return_tax_schedule_l_other_assets`	Other assets	`money`	`tax`
`tax_return_tax_schedule_l_other_current_assets`	Other current assets	`money`	`tax`
`tax_return_tax_schedule_l_other_current_liabilities`	Other current liabilities	`money`	`tax`
`tax_return_tax_schedule_l_other_investments`	Other investments	`money`	`tax`
`tax_return_tax_schedule_l_other_liabilities`	Other liabilities	`money`	`tax`
`tax_return_tax_schedule_l_total_assets`	Total assets	`money`	`tax`
`tax_return_tax_schedule_l_total_equity`	Total equity	`money`	`tax`
`tax_return_tax_schedule_l_total_liabilities`	Total liabilities	`money`	`tax`
`tax_return_tax_taxes_licenses`	Taxes & licenses	`money`	`tax`
`tax_return_tax_taxes_licenses_excl_payroll`	Taxes & licenses (excl. payroll & income tax)	`money`	`tax`
`tax_return_tax_total_deductions`	Total deductions	`money`	`tax`
`tax_return_tax_total_operating_expenses`	Total operating expenses	`money`	`tax`

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
`tax_return_book_amortization`	Amortization	`money`	`book`
`tax_return_book_capital_gains`	Capital gains (Schedule D)	`money`	`book`
`tax_return_book_charitable_contributions`	Charitable contributions	`money`	`book`
`tax_return_book_cogs`	Cost of goods sold	`money`	`book`
`tax_return_book_depreciation`	Depreciation	`money`	`book`
`tax_return_book_depreciation_amortization_total`	Total depreciation & amortization	`money`	`book`
`tax_return_book_ebit`	EBIT	`money`	`book`
`tax_return_book_ebitda`	EBITDA (book per return)	`money`	`book`
`tax_return_book_ebitda_adjusted`	Adjusted EBITDA (book per return)	`money`	`book`
`tax_return_book_gain_loss_on_disposals`	Book gain (loss) on asset disposals	`money`	`book`
`tax_return_book_gross_profit`	Gross profit	`money`	`book`
`tax_return_book_gross_receipts`	Gross receipts	`money`	`book`
`tax_return_book_interest_expense`	Interest expense	`money`	`book`
`tax_return_book_interest_income`	Interest income	`money`	`book`
`tax_return_book_meals_entertainment`	Meals & entertainment	`money`	`book`
`tax_return_book_net_income`	Net income per books	`money`	`book`
`tax_return_book_operating_income`	Operating income	`money`	`book`
`tax_return_book_other_income`	Other income	`money`	`book`
`tax_return_book_returns_allowances`	Returns & allowances	`money`	`book`
`tax_return_book_revenue_net`	Net revenue	`money`	`book`
`tax_return_book_tax_provision`	Tax provision	`money`	`book`
`tax_return_book_total_operating_expenses`	Total operating expenses	`money`	`book`

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
`tax_return_adjusted_ebitda_margin_percent`	Adjusted EBITDA margin	`percent`	Per snapshot
`tax_return_allowance_percent_of_gross_ar`	Allowance for bad debts as a share of gross receivables	`percent`	`tax_return_tax`
`tax_return_cash_ratio`	Cash ratio (Schedule L)	`ratio`	`tax_return_tax`
`tax_return_cogs_percent_of_revenue`	Cost of goods sold as a share of net revenue	`percent`	`tax_return_tax`
`tax_return_current_ratio`	Current ratio (Schedule L)	`ratio`	`tax_return_tax`
`tax_return_ebitda_margin_percent`	EBITDA margin	`percent`	Per snapshot
`tax_return_gross_margin_percent`	Gross margin	`percent`	`tax_return_tax`
`tax_return_interest_coverage`	Interest coverage (EBITDA / interest expense)	`ratio`	Per snapshot
`tax_return_interest_coverage_adjusted`	Interest coverage (adjusted EBITDA / interest expense)	`ratio`	Per snapshot
`tax_return_net_income_margin_percent`	Net income margin	`percent`	Per snapshot
`tax_return_opex_percent_of_gross_profit`	Operating expenses as a share of gross profit	`percent`	`tax_return_tax`
`tax_return_opex_percent_of_revenue`	Operating expenses as a share of net revenue	`percent`	`tax_return_tax`
`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`
`tax_return_quick_ratio`	Quick ratio (Schedule L)	`ratio`	`tax_return_tax`
`tax_return_revenue_growth_percent`	Revenue growth	`percent`	`tax_return_tax`

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
`company_reported_accounts_payable`	Accounts payable	`money`
`company_reported_accounts_receivable`	Accounts receivable	`money`
`company_reported_ap_aging_total`	Accounts payable aging total	`money`
`company_reported_ar_aging_total`	Accounts receivable aging total	`money`
`company_reported_beginning_cash`	Cash at beginning of period	`money`
`company_reported_cash`	Cash	`money`
`company_reported_cash_from_financing`	Net cash from financing activities	`money`
`company_reported_cash_from_investing`	Net cash from investing activities	`money`
`company_reported_cash_from_operations`	Net cash from operating activities	`money`
`company_reported_cash_ratio`	Cash ratio	`ratio`	`company_reported`
`company_reported_cogs`	Cost of revenue	`money`
`company_reported_cogs_depreciation`	Depreciation	`money`
`company_reported_cogs_inventory`	Inventory	`money`
`company_reported_cogs_labor`	Labor (COGS)	`money`
`company_reported_cogs_other_costs`	Other costs	`money`
`company_reported_cogs_purchases`	Purchases	`money`
`company_reported_current_assets`	Total current assets	`money`
`company_reported_current_liabilities`	Total current liabilities	`money`
`company_reported_current_ratio`	Current ratio	`ratio`	`company_reported`
`company_reported_debt_schedule_total_balance`	Debt schedule total balance	`money`
`company_reported_debt_schedule_total_payment`	Debt schedule total periodic payment	`money`
`company_reported_debt_to_equity`	Debt to equity	`ratio`	`company_reported`
`company_reported_depreciation_amortization`	Depreciation & amortization	`money`
`company_reported_distributions`	Distributions	`money`
`company_reported_ebitda`	EBITDA per financial statements	`money`
`company_reported_ebitda_adjusted`	Adjusted EBITDA per financial statements	`money`
`company_reported_ending_cash`	Cash at end of period	`money`
`company_reported_equity`	Total equity	`money`
`company_reported_gross_margin_percent`	Gross margin	`percent`	`company_reported`
`company_reported_gross_profit`	Gross profit	`money`
`company_reported_income_tax_expense`	Income tax expense	`money`
`company_reported_interest_expense`	Interest expense	`money`
`company_reported_inventory`	Inventory	`money`
`company_reported_net_change_in_cash`	Net change in cash	`money`
`company_reported_net_income`	Net income	`money`
`company_reported_net_margin_percent`	Net margin	`percent`	`company_reported`
`company_reported_noi`	Net operating income	`money`
`company_reported_noi_adjusted`	Adjusted net operating income	`money`
`company_reported_officer_compensation`	Officer compensation	`money`
`company_reported_operating_expenses`	Operating expenses	`money`
`company_reported_operating_income`	Operating income	`money`
`company_reported_opex_administrative`	Administrative	`money`
`company_reported_opex_advertising`	Advertising	`money`
`company_reported_opex_amortization`	Amortization	`money`
`company_reported_opex_auto_and_vehicle`	Auto and vehicle	`money`
`company_reported_opex_bad_debts`	Bad debts	`money`
`company_reported_opex_bank_charges`	Bank charges	`money`
`company_reported_opex_charitable_contributions`	Charitable contributions	`money`
`company_reported_opex_commissions`	Commissions	`money`
`company_reported_opex_depreciation`	Depreciation	`money`
`company_reported_opex_depreciation_amortization`	Depreciation & amortization	`money`
`company_reported_opex_employee_benefits`	Employee benefits	`money`
`company_reported_opex_insurance`	Insurance	`money`
`company_reported_opex_labor_cost`	Labor cost	`money`
`company_reported_opex_meals`	Meals	`money`
`company_reported_opex_office_and_supplies`	Office and supplies	`money`
`company_reported_opex_officer_compensation`	Officer compensation	`money`
`company_reported_opex_other_ga`	Other G&A	`money`
`company_reported_opex_payroll_taxes`	Payroll taxes	`money`
`company_reported_opex_pension_and_profit_sharing`	Pension and profit-sharing plans	`money`
`company_reported_opex_professional_fees_and_services`	Professional fees and services	`money`
`company_reported_opex_rent`	Rent	`money`
`company_reported_opex_repairs_and_maintenance`	Repairs and maintenance	`money`
`company_reported_opex_research_and_development`	Research and development	`money`
`company_reported_opex_salaries_and_wages`	Salaries and wages	`money`
`company_reported_opex_software_and_subscriptions`	Software and subscriptions	`money`
`company_reported_opex_taxes_and_licenses`	Taxes and licenses	`money`
`company_reported_opex_travel_and_entertainment`	Travel and entertainment	`money`
`company_reported_opex_unclassified`	Unclassified	`money`
`company_reported_opex_utilities`	Utilities	`money`
`company_reported_opex_workers_compensation`	Workers compensation	`money`
`company_reported_other_income_expense`	Other income (expense)	`money`
`company_reported_pretax_income`	Income before taxes	`money`
`company_reported_quick_ratio`	Quick ratio	`ratio`	`company_reported`
`company_reported_rent_expense`	Rent expense	`money`
`company_reported_rental_income`	Rental income	`money`
`company_reported_revenue`	Revenue	`money`
`company_reported_revenue_other`	Other	`money`
`company_reported_revenue_returns_allowances`	Returns and allowances	`money`
`company_reported_revenue_sales`	Sales	`money`
`company_reported_revenue_unclassified`	Unclassified	`money`
`company_reported_total_assets`	Total assets	`money`
`company_reported_total_liabilities`	Total liabilities	`money`
`company_reported_total_liabilities_and_equity`	Total liabilities and equity	`money`
`company_reported_working_capital`	Working capital	`money`

Personal return (Form 1040)

Figures from a guarantor’s personal return, carried by a snapshot finalized under that person. Every name starts with personal_return_: Schedule E rental figures carry personal_return_rental_; each Schedule C business carries its own figures under personal_return_schedule_c_<business>_, named after the business as printed (described at the end of this page), and a return with two or more businesses also carries their sum under the fixed personal_return_schedule_c_ names below.

Name	Label	Unit
`personal_return_rental_expenses`	Rental expenses (Schedule E)	`money`
`personal_return_rental_gross_rents`	Gross rents (Schedule E)	`money`
`personal_return_rental_net_income`	Net rental income (Schedule E)	`money`
`personal_return_rental_noi`	Net operating income (Schedule E rental real estate)	`money`
`personal_return_rental_noi_adjusted`	Adjusted net operating income (Schedule E rental real estate)	`money`
`personal_return_schedule_c_cogs`	Cost of goods sold (Schedule C)	`money`
`personal_return_schedule_c_gross_income`	Gross income (Schedule C)	`money`
`personal_return_schedule_c_gross_profit`	Gross profit (Schedule C)	`money`
`personal_return_schedule_c_gross_receipts`	Gross receipts (Schedule C)	`money`
`personal_return_schedule_c_net_profit`	Net profit or loss (Schedule C)	`money`
`personal_return_schedule_c_other_income`	Other income (Schedule C)	`money`
`personal_return_schedule_c_returns_allowances`	Returns and allowances (Schedule C)	`money`
`personal_return_schedule_c_revenue_net`	Net revenue (Schedule C)	`money`
`personal_return_schedule_c_total_expenses`	Total expenses (Schedule C)	`money`

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 business return. Figures from company-prepared statements, a guarantor’s personal return and analyst-built aggregates carry none; their name prefix (company_reported_, personal_return_, 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>, and so does every recipe saved on a guarantor whose card stands on the spread being finalized. 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>) and the unit is ratio. The basis is tax_return_tax or tax_return_book for a recipe built from the filed returns, company_reported for a recipe built from the company-prepared statements, and mixed for a guarantor’s recipe, which reads her personal return beside her personal financial statements. A guarantor’s ratio is keyed by calendar year; a column of hers that states no year is left out. 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 business recipe saved on the loan, whether or not it produced a figure, and every guarantor recipe whose card stands on the spread.

Global DSCR

A Global DSCR placed on a finalized spread, or shown in a finalized memo, produces one ratio, named global_dscr_<slug>. The slug is the Global DSCR’s own name, slugged the way a DSCR recipe’s name is. Two whose names produce the same slug are suffixed _2, _3 and so on, in the order the loan holds them.

The label is Global DSCR (<name>), the unit is ratio and the basis is mixed. A year it does not state reads null. On a spread it rides the snapshot of the company or guarantor the spread belongs to, and that spread’s finalize holds every figure on the loan until it is reopened. A memo that shows one finalizes a loan-level snapshot whose manifest states the entity key whole-loan, beside the snapshots of the companies and guarantors it covers. Like a DSCR recipe it is analyst judgment: it appears in final and draft snapshots and never in the documents-only machine snapshot.

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. A ratio’s unit is ratio, or percent when the analyst set it to read as a percentage; a percent value is on the per-cent scale, like every other percent in the payload.

Each one carries custom_visual_id, the definition’s own opaque id, which stays the same across renames. Key on the id, not the slug, so a rename never moves your join. 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.

Schedule C businesses

A guarantor’s snapshot states each Schedule C business on the return under its own names, personal_return_schedule_c_<business>_<line>, where <line> is one of gross_receipts, returns_allowances, revenue_net, cogs, gross_profit, other_income, gross_income, total_expenses and net_profit, the same lines the fixed personal_return_schedule_c_ names above carry for the sum. The business slug is the business name as printed on the schedule (its principal business when no name prints), 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; an empty result reads business. Two businesses whose names produce the same slug are suffixed _2, _3 and so on, in the order the return prints them.

The label is <line> (Schedule C, <business name>) and the unit is money. A line the schedule leaves blank every year states nothing. The fixed personal_return_schedule_c_ names carry the sum across businesses only when the return prints two or more; a lone business is stated once, under its own name. These are printed figures, so they appear in every snapshot, the documents-only machine snapshot included.