GAAP taxonomy

GAAP is the provided US Generally Accepted Accounting Principles taxonomy that combines:

  • GAAP Balance with taxonomy accounts of type asset and liability
  • GAAP Profit and Loss with taxonomy accounts of type income and expense
  • GAAP Finance KPIs with taxonomy accounts of type miscellaneous. These are calculations that use the taxonomy accounts from the Balance and Profit and Loss. For formulas see List of Finance KPIs. Formulas are implemented as expressions in Visualizer in Birst.
Level Description Account Account Type Sublevel
0 GAAP 0000B0GAAP Miscellaneous 11
1 . GAAP Balances 0000BBGAAP Expense 10
2 . . Assets 0010BAGAAP Asset 9
3 . . . Current assets K008GAAP Asset 8
4 . . . . Cash and bank balances K009GAAP Asset 0
4 . . . . Current investments 0040BAGAAP Asset 7
5 . . . . . Shares in related companies 0050BAGAAP Asset 0
5 . . . . . Other shares 0060BAGAAP Asset 0
5 . . . . . Marketable securities 0070BAGAAP Asset 0
4 . . . . Short-term receivables 0080BAGAAP Asset 7
5 . . . . . Receivables 3rd parties 0090BAGAAP Asset 6
6 . . . . . . Trade acc+notes receivable 0100BAGAAP Asset 0
5 . . . . . Int clearance account sales 0095BAGAAP Asset 0
5 . . . . . Receivables related 0110BAGAAP Asset 6
6 . . . . . . Intragroup receivables 0120BAGAAP Asset 0
6 . . . . . . Associate receivables 0130BAGAAP Asset 0
4 . . . . Inventories K044GAAP Asset 7
5 . . . . . Raw mat+prod supplies 0150BAGAAP Asset 0
5 . . . . . Work in progress 0160BAGAAP Asset 0
5 . . . . . Finished goods and merchandise 0170BAGAAP Asset 0
5 . . . . . Advance paym purch curr assets 0180BAGAAP Asset 0
4 . . . . Deferred tax assets current 0190BAGAAP Asset 0
4 . . . . Prepaid expenses K010GAAP Asset 0
4 . . . . Other short-term assets 0210BAGAAP Asset 7
5 . . . . . Finance lease receivables 0220BAGAAP Asset 0
5 . . . . . Income taxes recoverable 0230BAGAAP Asset 0
5 . . . . . Other receivables from tax 0235BAGAAP Asset 0
5 . . . . . Other short-term receivables 0240BAGAAP Asset 0
3 . . . Long-term assets K006GAAP Asset 8
4 . . . . Tangible assets 0260BAGAAP Asset 7
5 . . . . . PPE 0270BAGAAP Asset 6
6 . . . . . . Land and buildings 0280BAGAAP Asset 5
7 . . . . . . . Acq cost on land+build 0290BAGAAP Asset 0
7 . . . . . . . Accum depr on land+build 0300BAGAAP Asset 0
6 . . . . . . Plant+factory equipm+machinery 0310BAGAAP Asset 5
7 . . . . . . . Acq cost plant+factory equipm 0320BAGAAP Asset 0
7 . . . . . . . Acc depr on plant+fact equipm 0330BAGAAP Asset 0
6 . . . . . . Business and office equipm 0340BAGAAP Asset 5
7 . . . . . . . Acq cost business+off equipm 0350BAGAAP Asset 0
7 . . . . . . . Acc depr building+off equipm 0360BAGAAP Asset 0
6 . . . . . . Other categories of PPE 0370BAGAAP Asset 5
7 . . . . . . . Hist cost other categ of PPE 0380BAGAAP Asset 0
7 . . . . . . . Acc depr other categ of PPE 0390BAGAAP Asset 0
6 . . . . . . PPE under constr/prepaid 0400BAGAAP Asset 5
7 . . . . . . . Acq cost PPE under constr/prep 0410BAGAAP Asset 0
7 . . . . . . . Acc depr PPE under constr/prep 0420BAGAAP Asset 0
4

. . . . Intangible assets

 0430BAGAAP Asset 7
5 . . . . . Patents, trademarks 0440BAGAAP Asset 6
6 . . . . . . Hist cost of patents, tradem 0450BAGAAP Asset 0
6 . . . . . . Acc depr patents+tradem+sim 0460BAGAAP Asset 0
5 . . . . . R&D costs 0470BAGAAP Asset 6
6 . . . . . . Hist R&D costs 0480BAGAAP Asset 0
6 . . . . . . Accum depr on R&D 0490BAGAAP Asset 0
5 . . . . . Other expend carr forward 0500BAGAAP Asset 6
6 . . . . . . Hist other expend carr forward 0510BAGAAP Asset 0
6 . . . . . . Accum depr other expenditure 0520BAGAAP Asset 0
4 . . . . Long-term receiv 3rd parties 0530BAGAAP Asset 7
5 . . . . . Long-term trade acc+nts receiv 0540BAGAAP Asset 0
5 . . . . . Other long-term assets 0550BAGAAP Asset 0
4 . . . . Long-term investments K007GAAP Asset 7
5 . . . . . Shares 0570BAGAAP Asset 6
6 . . . . . . Shares in related companies 0580BAGAAP Asset 0
6 . . . . . . Jointly controlled entities 0590BAGAAP Asset 0
6 . . . . . . Secur incl non-curr assets 0600BAGAAP Asset 0
6 . . . . . . Other long-term investments 0610BAGAAP Asset 0
5 . . . . . Long-term receivables related 0620BAGAAP Asset 6
6 . . . . . . Loans/long-term receiv rel 0630BAGAAP Asset 0
6 . . . . . . Loans to investee companies 0640BAGAAP Asset 0
6 . . . . . . Loans shareholders/directors 0650BAGAAP Asset 0
5 . . . . . Other loans 0660BAGAAP Asset 0
5 . . . . . Goodwill 0670BAGAAP Asset 6
6 . . . . . . Hist goodwill 0680BAGAAP Asset 0
6 . . . . . . Accum depr on goodwill 0690BAGAAP Asset 0
5 . . . . . Deferred tax assets 0700BAGAAP Asset 0
5 . . . . . Other long-term assets 0710BAGAAP Asset 0
3 . . . Suspense accounts Assets 9999BA Asset 8
2 . . Liabilities 0010BLGAAP Liability 9
3 . . . Current liabilities K014GAAP Liability 8
4 . . . . Bank loans and overdrafts 0030BLGAAP Liability 0
4 . . . . Curr port long-term liabil 0040BLGAAP Liability 0
4 . . . . Short-term payables 0050BLGAAP Liability 7
5 . . . . . Payables related 0060BLGAAP Liability 6
6 . . . . . . Loans from directors 0070BLGAAP Liability 0
6 . . . . . . Intragroup payables 0080BLGAAP Liability 0
6 . . . . . . Associate payables 0090BLGAAP Liability 0
5 . . . . . Payables+adv from 3rd parties 0100BLGAAP Liability 6
6 . . . . . . Int clearance account purch 0105BLGAAP Liability 0
6 . . . . . . Trade acc+notes payables 0110BLGAAP Liability 0
6 . . . . . . Advance payments received 0120BLGAAP Liability 0
6 . . . . . . Advances from customers 0130BLGAAP Liability 0
4 . . . . Accrued expenses K012GAAP Liability 7
5 . . . . . Accrued expenses 0141BLGAAP Liability 0
5 . . . . . Warranty accrual 0142BLGAAP Liability 0
5 . . . . . Accruals consigned inv usage 0143BLGAAP Liability 0
5 . . . . . Accruals for bad debt 0144BLGAAP Liability 0
5 . . . . . Accrued expenses other 0145BLGAAP Liability 0
5 . . . . . Accrued taxes 0150BLGAAP Liability 0
5 . . . . . Gross amount due cust on contr 0160BLGAAP Liability 0
4 . . . . Income taxes 0170BLGAAP Liability 0
4 . . . . Other current liabilities 0180BLGAAP Liability 7
5 . . . . . Other payables 0200BLGAAP Liability 0
5 . . . . . VAT payable 0205BLGAAP Liability 0
3 . . . Long-term liabilities K013GAAP Liability 8
4 . . . . Long term debt less curr port 0220BLGAAP Liability 0
4 . . . . Bonds and loans 0230BLGAAP Liability 7
5 . . . . . Secured loans 0240BLGAAP Liability 0
5 . . . . . Unsecured loans 0250BLGAAP Liability 0
5 . . . . . Intragroup loans 0260BLGAAP Liability 0
5 . . . . . Loans from associaties 0270BLGAAP Liability 0
4 . . . . Retirement benefits 0280BLGAAP Liability 0
4 . . . . Cap lease oblig ex curr port 0290BLGAAP Liability 7
5 . . . . . Sale+leaseback transactions 0300BLGAAP Liability 0
4 . . . . Deferred revenues K015GAAP Liability 0
4 . . . . Deferred income taxes 0320BLGAAP Liability 0
4 . . . . Accrued expenses pensions+tax 0330BLGAAP Liability 7
5 . . . . . Accruals for pensions+similar 0340BLGAAP Liability 0
5 . . . . . Tax accruals 0350BLGAAP Liability 0
3 . . . Shareholders' equity K011GAAP Liability 8
4 . . . . Share capital 0370BLGAAP Liability 7
4 . . . . Additional paid in capital 0410BLGAAP Liability 7
5 . . . . . Dividends payable 0190BLGAAP Liability 0
4 . . . . Foreign exchange differences 0420BLGAAP Liability 0
4 . . . . Retained earnings 0430BLGAAP Liability 7
5 . . . . . Net profit/loss (balance) K043GAAP Income 1
5 . . . . . Preferred stock 0380BLGAAP Liability 0
5 . . . . . Common stock 0390BLGAAP Liability 0
4 . . . . Minority interest 0400BLGAAP Liability 0
3 . . . Suspense accounts Liabilities 9999BL Liability 8
2 . . Clearance other assets/liabil 0715BBGAAP Asset 0
1 . Not mapped GAAP 9997GAAP Liability 0
1 . Suspense accounts 9999 Miscellaneous 0
1 . GAAP Profit and Loss 0000PIGAAP Income 10
2 . . Net profit/loss K005GAAP Income 9
3 . . . Year end closing acc P&L 0999PEGAAP Expense 0
3 . . . Net profit/loss cont oper 0530PIGAAP Income 8
4 . . . . Net profit/loss after tax 0480PIGAAP Income 7
5 . . . . . Profit/loss before tax 0450PIGAAP Income 6
6 . . . . . . Operating income K004GAAP Income 5
7 . . . . . . . Gross profit K002GAAP Income 4
8 . . . . . . . . Revenues K001GAAP Income 0
8 . . . . . . . . Cost of goods sold K024GAAP Expense 3
9 . . . . . . . . . Materials 0030PEGAAP Expense 2
10 . . . . . . . . . . Raw materials and consumables 0040PEGAAP Expense 0
10 . . . . . . . . . . Goods and services 0050PEGAAP Expense 0
9 . . . . . . . . . Direct material+manuf expense 0060PEGAAP Expense 2
10 . . . . . . . . . . Wages 0070PEGAAP Expense 0
10 . . . . . . . . . . Non-wage labor costs 0080PEGAAP Expense 0
9 . . . . . . . . . Materials overhead 0110PEGAAP Expense 2
10 . . . . . . . . . . Special direct production cost 0090PEGAAP Expense 1
11 . . . . . . . . . . . Licences and patents 0100PEGAAP Expense 0
10 . . . . . . . . . . Purchasing expenses 0120PEGAAP Expense 0
10 . . . . . . . . . . Expenses for receipt of goods 0130PEGAAP Expense 0
10 . . . . . . . . . . Logistics expenses 0140PEGAAP Expense 0
9 . . . . . . . . . Depreciation 0170PEGAAP Expense 2
10 . . . . . . . . . . Production overhead 0150PEGAAP Expense 1
11 . . . . . . . . . . . Tools and supplies 0160PEGAAP Expense 0
11 . . . . . . . . . . . Energy cons for prod 0155PEGAAP Expense 0
10 . . . . . . . . . . Depr on plant+factory equipm 0180PEGAAP Expense 0
10 . . . . . . . . . . Depr on land+build 0190PEGAAP Expense 0
9 . . . . . . . . . Prod rel general+adm cost 0200PEGAAP Expense 2
10 . . . . . . . . . . Accr pensions prod staff 0210PEGAAP Expense 0
10 . . . . . . . . . . Training+education prod staff 0220PEGAAP Expense 0
7 . . . . . . . Other operating income 0240PIGAAP Income 4
8 . . . . . . . . Accruals reversal 0235PIGAAP Income 0
7 . . . . . . . Cost of sales 0250PEGAAP Expense 4
8 . . . . . . . . Direct special cost of sales 0310PEGAAP Expense 3
9 . . . . . . . . . Personnel expenses 0260PEGAAP Expense 2
10 . . . . . . . . . . Salaries 0270PEGAAP Expense 0
10 . . . . . . . . . . Commissions 0280PEGAAP Expense 0
10 . . . . . . . . . . Non-salary labor cost 0290PEGAAP Expense 0
10 . . . . . . . . . . Accruals pensions sales staff 0300PEGAAP Expense 0
9 . . . . . . . . . Travel and entertainment 0320PEGAAP Expense 0
9 . . . . . . . . . Freight and packaging 0330PEGAAP Expense 0
9 . . . . . . . . . Transport insurance 0340PEGAAP Expense 0
8 . . . . . . . . Sales overhead 0350PEGAAP Expense 0
8 . . . . . . . . Warranty cost 0374PEGAAP Expense 0
8 . . . . . . . . Energy cons sales 0345PEGAAP Expense 0
7 . . . . . . . R&D expenses 0370PEGAAP Expense 4
8 . . . . . . . . R&D expenses K065GAAP Expense 3
9 . . . . . . . . . Salaries R&D 0371PEGAAP Expense 0
9 . . . . . . . . . Other expenses R&D 0373PEGAAP Expense 0
9 . . . . . . . . . Energy cons cost R&D 0377PEGAAP Expense 0
7 . . . . . . . Finance expenses K073GAAP Expense 4
8 . . . . . . . . Salaries finance 0351PEGAAP Expense 0
8 . . . . . . . . Energy cons cost finance 0352PEGAAP Expense 0
8 . . . . . . . . Other expenses finance 0353PEGAAP Expense 0
7 . . . . . . . General+adm expenses 0360PEGAAP Expense 4
8 . . . . . . . . Salaries general+adm 0361PEGAAP Expense 0
8 . . . . . . . . Energy cons general+adm 0378PEGAAP Expense 0
8 . . . . . . . . Professional fees 0372PEGAAP Expense 0
8 . . . . . . . . Accruals 0375PEGAAP Expense 0
8 . . . . . . . . Depr on intangible assets 0376PEGAAP Expense 0
7 . . . . . . . Other operating expense 0380PEGAAP Expense 0
6 . . . . . . Other non-oper gains/revenues 0400PIGAAP Income 0
6 . . . . . . Other non-oper expenses/losses 0410PEGAAP Expense 0
6 . . . . . . Financial income and expenses 0420PIGAAP Income 5
7 . . . . . . . Currency exchange gain/losses 0430PIGAAP Income 4
8 . . . . . . . . Currency exchange gain 0431PIGAAP Income 0
8 . . . . . . . . Currency exchange loss 0432PEGAAP Expense 0
7 . . . . . . . Interest expenditure+income 0440PIGAAP Income 4
8 . . . . . . . . Interest income 0441PIGAAP Income 0
8 . . . . . . . . Interest expenditure 0442PEGAAP Expense 0
5 . . . . . Income tax 0460PEGAAP Expense 0
5 . . . . . Further taxes 0470PEGAAP Expense 0
4 . . . . Fin cost ex assoc+joint vent 0490PEGAAP Expense 0
4 . . . . Fin inc incl assoc/joint vent 0500PIGAAP Income 0
4 . . . . Income assoc/joint ventures 0510PIGAAP Income 0
4 . . . . Profit/loss attr min interest 0520PIGAAP Income 0
4 . . . . Suspense accounts P&L 9999PL Income 7
3 . . . Net profit/loss discont oper 0540PIGAAP Income 0
2 . . Earnings per share 0560PIGAAP Income 0
1 . Operating expense K003GAAP Miscellaneous 1
1 . Capital K016GAAP Miscellaneous 1
1 . Working capital K017GAAP Miscellaneous 1
1 . Direct cost K019GAAP Miscellaneous 1
1 . Labor cost K020GAAP Miscellaneous 1
1 . Overhead K021GAAP Miscellaneous 1
1 . Equity K022GAAP Miscellaneous 1
1 . Total liab ex sharehold equity K026GAAP Miscellaneous 1
1 . Selling expense K027GAAP Miscellaneous 1
1 . Acid test K028GAAP Miscellaneous 1
1 . ROCE K029GAAP Miscellaneous 1
1 . Current ratio K030GAAP Miscellaneous 1
1 . Net value added ratio K031GAAP Miscellaneous 1
1 . Operating margin K032GAAP Miscellaneous 1
1 . Ratio of salary to profit K033GAAP Miscellaneous 1
1 . Ratio of salary to revenue K034GAAP Miscellaneous 1
1 . Selling expense to sales ratio K035GAAP Miscellaneous 1
1 . Cost income ratio K036GAAP Miscellaneous 1
1 . Salary K037GAAP Miscellaneous 1
1 . Gross profit margin K045GAAP Miscellaneous 1
1 . COGS to sales ratio K047GAAP Miscellaneous 1
1 . OPEX to sales ratio K048GAAP Miscellaneous 1
1 . Gearing ratio K049GAAP Miscellaneous 1
1 . Purchases K050GAAP Miscellaneous 1
1 . Loans and borrowings K054GAAP Miscellaneous 1
1 . Total energy consumption cost K055GAAP Miscellaneous 1
1 . EBITDA K056GAAP Miscellaneous 1
1 . EBIT K057GAAP Miscellaneous 1
1 . Inventory to sales ratio K066GAAP Miscellaneous 1
1 . Warranty cost to sales ratio K067GAAP Miscellaneous 1
1 . R&D cost to sales ratio K068GAAP Miscellaneous 1
1 . Total net assets K070GAAP Miscellaneous 1
1 . Sell gen & adm cost to sales K071GAAP Miscellaneous 1
1 . Selling general and admin cost K072GAAP Miscellaneous 1
1 . Outb transp cost to COGS ratio K074GAAP Miscellaneous 1
1 . Outbound transportation cost K075GAAP Miscellaneous 1
1 . Finance cost to sales ratio K077GAAP Miscellaneous 1
1 . Amortization K079GAAP Miscellaneous 1
1 . Acc depreciation tang assets K080GAAP Miscellaneous 1
1 . Asset utilization K081GAAP Miscellaneous 1
1 . Cash-to-cash cycle time K082GAAP Miscellaneous 1
1 . Days inventory outstanding K083GAAP Miscellaneous 1
1 . Days payable outstanding K084GAAP Miscellaneous 1
1 . Days sales outstanding K085GAAP Miscellaneous 1
1 . Inventory turns finished goods K088GAAP Miscellaneous 1
1 . Inventory turns raw material K089GAAP Miscellaneous 1
1 . Inventory turns WIP K090GAAP Miscellaneous 1
1 . Total inventory turns K091GAAP Miscellaneous 1
1 . Return on fixed assets K092GAAP Miscellaneous 1
1 . Return on net assets K093GAAP Miscellaneous 1
1 . Return on total assets K094GAAP Miscellaneous 1