Fix custom line item parse errors in statement of activities

[kwheelan]

Overview

The custom line items should parse into well-formed inline XBRL, which should then show correctly in the interactive viewer. However, there are some issues with the custom line items (and some issues that also occur with non-custom items).

Well-formed iXBRL for a cell in the Statement of Activities table will look something like this:

<td id="StatementofActivities_C91" class="row">
   <ix:nonFraction contextRef="D20220630_GovernmentalActivities" name="acfr:ExpensesCustom" unitRef="USD" id="StatementofActivities_C91" decimals="0" format="ixt:num-dot-decimal" >205,445</ix:nonFraction>
</td>

And show the dimensions, concept (XBRL tag), and properties in the viewer:

Problem 1: no concept (tag)

Some of the line items don't show a concept:

This is because the concept (ixbrl tag) should be stored in the name attribute, and something is going wrong in the conversion, putting nan in there:

<td id="StatementofActivities_C90" class="row">
   $ <ix:nonFraction contextRef="Ddate_parse_error_GovernmentalActivities" name="nan" unitRef="USD" id="StatementofActivities_C90" decimals="0" format="ixt:num-dot-decimal" >239,296</ix:nonFraction>
 </td>

There's also a date parse error, but I'll separate that into a different issue (#85).

Problem 2: not recognizing the ixbrl tag at all

<td id="StatementofActivities_D91" class="row">
  <ix:nonFraction contextRef="Ddate_parse_error_ProgramRevenuesFromChargesForServices_GovernmentalActivities" name=" acfr:RevenueForOtherProgramsCustom" unitRef="USD" id="StatementofActivities_D91" decimals="0" format="ixt:num-dot-decimal" >22,761</ix:nonFraction>
 </td>

I think this issue is because there is a space before the name attribute. It should be name="acfr:RevenueForOtherProgramsCustom" instead of name=" acfr:RevenueForOtherProgramsCustom".

Solutions

To fix the second type of issue I think there are 2 options:

1. Excel fix

Edit the formulas in the Excel sheet to remove the spaces between the XBRL tags when the user identifies a custom tag. Right now, the custom tags aren't consistent with the normal ones:

The Excel formula is:

=IF(B10="", "Choose from drop-down -->", IF(COUNTIF('Lookup GovWide Stmt Activities'!$B:$B, B10) = 0, "acfr:ExpensesCustom, acfr:RevenueForOtherProgramsCustom, acfr:NetExpenseRevenueCustom", _xlfn.CONCAT(_xlfn.XLOOKUP(B10, 'Lookup GovWide Stmt Activities'!$B:$B, 'Lookup GovWide Stmt Activities'!$D:$D), ",", _xlfn.XLOOKUP(B10, 'Lookup GovWide Stmt Activities'!$B:$B, 'Lookup GovWide Stmt Activities'!$C:$C), ",", _xlfn.XLOOKUP(B10, 'Lookup GovWide Stmt Activities'!$B:$B, 'Lookup GovWide Stmt Activities'!$E:$E))))

We can fix the issue by editing "acfr:ExpensesCustom, acfr:RevenueForOtherProgramsCustom, acfr:NetExpenseRevenueCustom" to "acfr:ExpensesCustom,acfr:RevenueForOtherProgramsCustom,acfr:NetExpenseRevenueCustom"

2. Python fix

Editing all the Excel formulas might be a bit tedious, so instead you could edit https://github.com/closup/process-xbrl/blob/37d0b253f830a97e6242cac6e3264e49e2ac35dc/app/models/statment_of_activities.py#L49 to handle cases where the delimiter is ',' and also where it is ,.

Fixing the no-concept issue

I have less guidance on the no concept issue. The nan in the name attribute is likely coming from incorrect data parsing when creating Cell objects in the process_cells() method for the StatementofActivities class. https://github.com/closup/process-xbrl/blob/37d0b253f830a97e6242cac6e3264e49e2ac35dc/app/models/statment_of_activities.py#L23-L72

If you can't get anywhere troubleshooting this, I'm happy to take a closer look.

[lucakato]

@kwheelan Hi. Could you explain what this feature should do? what examples are there that I can use to test and work on this?

[kwheelan]

@lucakato Sure, I will add more info. In the meantime, could you finish resolving #82 (I've created pull request #84 to close that issue and #81)? This issue would be good to tackle after merging those changes

[lucakato]

@kwheelan will do

[kwheelan]

@lucakato Just added detail in the description. Please create a new branch, and when you're ready for me to take a look, create a pull request for this issue's branch into dev and add me as a reviewer to the PR. Thanks

[lucakato]

@kwheelan do you know which files you tested for the no concept tag issue? when I first tried it just with Ogemaw excel file the concept showed for the same number as yours. I still modified the python code for handling white space and would like to test it. Or did you change on the Excel side? branch is '83-custom line'

[kwheelan]

@lucakato I used the Ogemaw file you sent me a few weeks ago (updated_ACFR_Ogemaw_template (2).xlsx), but maybe Sarrah uploaded a more recent template since? Which one did you test here?

[lucakato]

@kwheelan I used the same ogemaw file, with the random number that was causing issues removed. updated_ACFR_Ogemaw_template.xlsx

[kwheelan]

@lucakato Weird. Using your version of the file I can see the concept for the first row but the same issue persists lower in the table:

[lucakato]

@kwheelan ok I will look into it. Inspecting the html file it looks like this for that part: <ix:nonFraction contextRef="Ddate_parse_error_GovernmentalActivities" name="acfr:RevenueUsedForGeneralGovernmentServicesAdministration" unitRef="USD" id="StatementofActivities_C95" decimals="0" format="ixt:num-dot-decimal" >1,974,877</ix:nonFraction>

which seems correct(?). I also see it in the Lookup table. Do you think it's some other issue?

[kwheelan]

@lucakato

Sorry I missed this comment earlier. Seems like there are 2 issues. The first is that this tag should actually be acfr:ExpensesForGeneralGovernmentServicesAdministration not revenues. The next two cells should be revenue, but are expenses. This is an issue throughout the table, and probably is caused by a bug in the process_cells() method for the StatementOfActivities class: https://github.com/closup/process-xbrl/blob/e6f1f0703d702df1defb0f46dec6375a63f9b5ad/app/models/statment_of_activities.py#L23

I think the second issue is that General Government Administration doesn't seem to be in the ACFR taxonomy (found on YETI.) This would explain why the concepts aren't showing in the viewer.

I'm going on vacation for the next week, but hopefully this gives you enough info to keep working on it. Marc may also be able to help confirm if the General Government Administration tags are in the taxonomy.

[lucakato]

@kwheelan thanks for the comment I didn't realize it should have been expenses! I'll look into it.

[lucakato]

@kwheelan @nfitz1 I think I figured out where the issue is happening and I want to check if I'm correct. In the Ogemaw template (attached) that I received, if you go to Statement of Activities tab, it has acfr:RevenueUsedForGeneralGovernmentServicesAdministration as a tag. Should this be included or removed from the spreadsheet?

What happens with the code is it sees the column 'Expenses' and then it runs this line in statement_of_activites.py and assigns the first tag for the xbrl_tag.

                if len(xbrl_list) == 1 or col_name == "expenses":
                    # first tag in list from relevant cell in column A in the excel sheet
                    xbrl_tag = xbrl_list[0]

updated_ACFR_Ogemaw_template.xlsx

[kwheelan]

@lucakato You're right; the order is wrong on all the non-custom XBRL tags in that column. We do want to include acfr:RevenueUsedForGeneralGovernmentServicesAdministration, but the order is wrong. The list should be expense tag, revenue tag, net expense (revenue) tag. The same issue happens with the Clayton example; I've just never noticed the swapped tags before.

So we just need to change the Excel function in column A for the Statement of Activities for rows 9+ to:

=IF(B14="", "Choose from drop-down -->", IF(COUNTIF('Lookup GovWide Stmt Activities'!$B:$B, B14) = 0, "acfr:ExpensesCustom, acfr:RevenueForOtherProgramsCustom, acfr:NetExpenseRevenueCustom", _xlfn.CONCAT(_xlfn.XLOOKUP(B14, 'Lookup GovWide Stmt Activities'!$B:$B, 'Lookup GovWide Stmt Activities'!$C:$C), ",", _xlfn.XLOOKUP(B14, 'Lookup GovWide Stmt Activities'!$B:$B, 'Lookup GovWide Stmt Activities'!$D:$D), ",", _xlfn.XLOOKUP(B14, 'Lookup GovWide Stmt Activities'!$B:$B, 'Lookup GovWide Stmt Activities'!$E:$E))))

(Basically just switch 'Lookup GovWide Stmt Activities'!$C:$C and 'Lookup GovWide Stmt Activities'!$D:$D to swap the position of the revenue and expense tags.)

I'm skeptical that this will fix all the parsing errors, but it should be a good start. Let me know how it works

[lucakato]

@kwheelan

Do you mean like this? Attached is my updated Ogemaw file: Tried it but I still don't see the concept:

updated_ACFR_Ogemaw_template.xlsx

[kwheelan]

@lucakato Yes the order looks right in that cell (assuming the part of the cell that's not visible is the full expenses tag).

But I think this only fixes part of the issue. The second issue is that General Government Administration doesn't seem to be in the ACFR taxonomy (found on YETI). This would explain why the concepts aren't showing in the viewer.

The concepts (RevenueUsedForGeneralGovernmentServicesAdministration and ExpensesForGeneralGovernmentServicesAdministration) appear in the Excel version of the taxonomy under 200000 - Statement - Activities - Expenses and Revenues for Programs but not in YETI. Looking at the taxonomy in YETI, maybe the right tag is acfr:ExpensesForGeneralGovernmentServices? This is a question for @joffemd

We'll want to update the Statement of Activities lookup table in Excel to match the tag we decide on here.

[lucakato]

@joffemd Here are the templates I use for your reference. Thank you. Clayton.Excel.xlsx updated_ACFR_Ogemaw_template.xlsx

[joffemd]

@lucakato I will send this to my contact in India and ask him to create templates for two other cities so that we can do further testing...

Also, sorry, after reading your email and this thread, I see that you are seeking an input from me. I may not be able to answer ahead of vacation and apologize for the inconvenience.

For now, please use acfr:ExpensesForGeneralGovernmentServices as Katrina recommends.