finmodeling 0.1 → 0.2

data/lib/finmodeling/liabs_and_equity_item_vectors.rb

@@ -13,7 +13,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
                          {:klass=>:cse, :item_string=>"Treasury Stock Value"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:ol, :item_string=>"Accounts Payable Current"},
                          {:klass=>:ol, :item_string=>"Accrued Liabilities Current"},
@@ -115,7 +115,7 @@ module FinModeling
                          {:klass=>:ol, :item_string=>"Accrued Liabilities Current"},
                          {:klass=>:ol, :item_string=>"Pension And Other Postretirement And Postemployment Benefit Plans Liabilities Noncurrent"},
                          {:klass=>:ol, :item_string=>"Other Liabilities Noncurrent"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
                          {:klass=>:cse, :item_string=>"Common Stock Value"},
                          {:klass=>:cse, :item_string=>"Additional Paid In Capital"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
@@ -280,7 +280,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
                          {:klass=>:cse, :item_string=>"Treasury Stock Value"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:fl, :item_string=>"Notes And Loans Payable Current"},
                          {:klass=>:ol, :item_string=>"Accounts Payable And Accrued Liabilities Current"},
@@ -376,7 +376,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Additional Paid In Capital Common Stock"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:ol, :item_string=>"Other Liabilities Noncurrent"},
                          {:klass=>:fl, :item_string=>"Accrued Income Taxes Current"},
@@ -410,7 +410,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Additional Paid In Capital"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
@@ -447,7 +447,7 @@ module FinModeling
                          {:klass=>:fl, :item_string=>"Accrued Income Taxes Noncurrent"},
                          {:klass=>:ol, :item_string=>"Deferred Revenue Noncurrent"},
                          {:klass=>:ol, :item_string=>"Other Liabilities Noncurrent"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
                          {:klass=>:fl, :item_string=>"Preferred Stock Value"},
                          {:klass=>:cse, :item_string=>"Common Stock Including Additional Paid In Capital"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
@@ -485,7 +485,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
                          {:klass=>:cse, :item_string=>"Treasury Stock Value"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:ol, :item_string=>"Accounts Payable Current"},
                          {:klass=>:ol, :item_string=>"Accrued Liabilities Current"},
@@ -512,7 +512,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Treasury Stock Value"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:ol, :item_string=>"Accounts Payable Current"},
                          {:klass=>:ol, :item_string=>"Deferred Revenue Current"},
@@ -810,7 +810,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Additional Paid In Capital Common Stock"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:ol, :item_string=>"Accounts Payable Current"},
                          {:klass=>:ol, :item_string=>"Employee Related Liabilities Current"},
@@ -875,7 +875,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
                          {:klass=>:cse, :item_string=>"Treasury Stock Value"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:fl, :item_string=>"Convertible Debt Noncurrent"},
                          {:klass=>:ol, :item_string=>"Accounts Payable Current"},
@@ -971,7 +971,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Additional Paid In Capital Common Stock"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:ol, :item_string=>"Accounts Payable Current"},
                          {:klass=>:ol, :item_string=>"Accrued Revenue Share Obligation And Rebates"},
@@ -1067,7 +1067,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
 
                          {:klass=>:cse, :item_string=>"Stockholders Equity"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
                          {:klass=>:ol, :item_string=>"Other Liabilities Noncurrent"},
                          {:klass=>:fl, :item_string=>"Accrued Income Taxes Noncurrent"},
                          {:klass=>:ol, :item_string=>"Deferred Revenue Noncurrent"},
@@ -1115,7 +1115,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Additional Paid In Capital Common Stock"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
@@ -1188,7 +1188,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Treasury Stock Value"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:fl, :item_string=>"Notes And Loans Payable Current"},
                          {:klass=>:ol, :item_string=>"Accounts Payable Current"},
@@ -1202,7 +1202,7 @@ module FinModeling
                          {:klass=>:fl, :item_string=>"Preferred Stock Value"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:ol, :item_string=>"Deferred Revenue Current"},
                          {:klass=>:fl, :item_string=>"Deferred Tax Liabilities Current"},
@@ -1236,7 +1236,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Available For Sale Securities Adjustment Net Of Tax"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Foreign Currency Translation Adjustment Net Of Tax"},
 
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Additional Paid In Capital Common Stock"},
@@ -1330,7 +1330,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Additional Paid In Capital"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:ol, :item_string=>"Accounts Payable Current"},
                          {:klass=>:ol, :item_string=>"Employee Related Liabilities Current"},
@@ -1377,7 +1377,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Additional Paid In Capital"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
                          {:klass=>:fl, :item_string=>"Redeemable Noncontrolling Interest Equity Carrying Amount"},
 
                          {:klass=>:ol, :item_string=>"Accounts Payable Current"},
@@ -1647,7 +1647,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Treasury Stock Value"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Unappropriated"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:ol, :item_string=>"Accounts Payable Current"},
                          {:klass=>:ol, :item_string=>"Accrued Liabilities Current"},
@@ -1664,7 +1664,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Additional Paid In Capital Common Stock"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:ol, :item_string=>"Accounts Payable And  Accrued Liabilities Current"},
                          {:klass=>:ol, :item_string=>"Deferred Revenue Subscription And Support Current"},
@@ -1737,7 +1737,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:fl, :item_string=>"Statutory Accounting Practices Statutory Capital And Surplus Balance"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:ol, :item_string=>"Accounts Payable Current"},
                          {:klass=>:ol, :item_string=>"Accrued Liabilities Current"},
@@ -1861,7 +1861,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Additional Paid In Capital Common Stock"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:ol, :item_string=>"Deferred Revenue Current"},
                          {:klass=>:ol, :item_string=>"Accounts Payable And  Accrued Liabilities Current"},
@@ -1888,7 +1888,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Treasury Stock Value"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:ol, :item_string=>"Accounts Payable Current"},
                          {:klass=>:ol, :item_string=>"Employee Related Liabilities Current"},
@@ -1916,7 +1916,7 @@ module FinModeling
                          {:klass=>:cse, :item_string=>"Treasury Stock Value"},
                          {:klass=>:cse, :item_string=>"Retained Earnings Accumulated Deficit"},
                          {:klass=>:cse, :item_string=>"Accumulated Other Comprehensive Income Loss Net Of Tax"},
-                         {:klass=>:fl, :item_string=>"Minority Interest"},
+                         {:klass=>:mi, :item_string=>"Minority Interest"},
 
                          {:klass=>:ol, :item_string=>"Accounts Payable Current"},
                          {:klass=>:ol, :item_string=>"Accrued Liabilities Current"},

data/lib/finmodeling/linear_trend_forecasting_policy.rb

@@ -0,0 +1,23 @@
+module FinModeling
+  class LinearTrendForecastingPolicy
+    def initialize(args)
+      @vals = args
+    end
+
+    def revenue_on(date)
+      @vals[:revenue_estimator].estimate_on(date)
+    end
+
+    def sales_pm_on(date)
+      @vals[:sales_pm_estimator].estimate_on(date)
+    end
+  
+    def fi_over_nfa_on(date)
+      @vals[:fi_over_nfa_estimator].estimate_on(date)
+    end
+  
+    def sales_over_noa_on(date)
+      @vals[:sales_over_noa_estimator].estimate_on(date)
+    end
+  end
+end

data/lib/finmodeling/net_income_calculation.rb

@@ -6,16 +6,17 @@ module FinModeling
 
     BASE_FILENAME = File.join(FinModeling::BASE_PATH, "summaries/net_income_")
 
-    ALL_STATES  =             [ :or, :cogs, :oe, :oibt, :fibt, :tax, :ooiat, :fiat ]
-    NEXT_STATES = { nil    => [ :or, :cogs, :oe, :oibt, :fibt, :tax, :ooiat, :fiat ],
-                    :or    => [ :or, :cogs, :oe, :oibt, :fibt, :tax, :ooiat, :fiat ],
-                    :cogs  => [      :cogs, :oe, :oibt, :fibt, :tax, :ooiat, :fiat ],
-                    :oe    => [             :oe, :oibt, :fibt, :tax, :ooiat, :fiat ],
-                    :oibt  => [                  :oibt, :fibt, :tax, :ooiat, :fiat ], # obit/fibt can cycle back/forth
-                    :fibt  => [                  :obit, :fibt, :tax, :ooiat, :fiat ], # obit/fibt can cycle back/forth
-                    :tax   => [                                      :ooiat, :fiat ], # tax can't go to itself. only 1 such item.
-                    :ooiat => [                                      :ooiat, :fiat ], # ooiat/fiat can cycle back/forth
-                    :fiat  => [                                      :ooiat, :fiat ] }# ooiat/fiat can cycle back/forth
+    ALL_STATES  =                 [ :or, :cogs, :oe, :oibt, :fibt, :tax, :ooiat, :ooiat_nci, :fiat ]
+    NEXT_STATES = { nil        => [ :or                                                            ],
+                    :or        => [ :or, :cogs, :oe, :oibt, :fibt                                  ],
+                    :cogs      => [      :cogs, :oe, :oibt, :fibt, :tax                            ],
+                    :oe        => [             :oe, :oibt, :fibt, :tax                            ],
+                    :oibt      => [                  :oibt, :fibt, :tax                            ], # obit/fibt can cycle back/forth
+                    :fibt      => [                  :obit, :fibt, :tax                            ], # obit/fibt can cycle back/forth
+                    :tax       => [                                      :ooiat, :ooiat_nci, :fiat ], # tax can't go to itself. only 1 such item.
+                    :ooiat     => [                                      :ooiat, :ooiat_nci, :fiat ], # other operating income after taxes
+                    :ooiat_nci => [                                      :ooiat, :ooiat_nci, :fiat ], # ooiat related to non-controlling interest
+                    :fiat      => [                                      :ooiat, :ooiat_nci, :fiat ] }# financing income after taxes
 
     def summary(args)
       summary_cache_key = args[:period].to_pretty_s
@@ -37,5 +38,17 @@ module FinModeling
       return thesummary
     end
  
+    def has_revenue_item?
+      @has_revenue_item ||= leaf_items.any? do |leaf|
+        leaf.name.matches_any_regex?([/revenue/i, /sales/i])
+      end
+    end
+
+    def has_tax_item?
+      @has_tax_item ||= leaf_items.any? do |leaf|
+        leaf.name.matches_any_regex?([/tax/i])
+      end
+    end
+
   end
 end

data/lib/finmodeling/net_income_summary_from_differences.rb

@@ -0,0 +1,51 @@
+module FinModeling
+
+  class NetIncomeSummaryFromDifferences
+    def initialize(ris1, ris2)
+      @ris1 = ris1
+      @ris2 = ris2
+    end
+
+    def filter_by_type(key)
+      cs = FinModeling::CalculationSummary.new
+      case key
+        when :or
+          cs.title = "Operating Revenues"
+          cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.operating_revenues.total] ),
+                      CalculationRow.new(:key => "Second Row", :vals => [-@ris2.operating_revenues.total] ) ]
+        when :cogs
+          cs.title = "Cost of Revenues"
+          cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.cost_of_revenues.total] ),
+                      CalculationRow.new(:key => "Second Row", :vals => [-@ris2.cost_of_revenues.total] ) ]
+        when :oe
+          cs.title = "Operating Expenses"
+          cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.operating_expenses.total] ),
+                      CalculationRow.new(:key => "Second Row", :vals => [-@ris2.operating_expenses.total] ) ]
+        when :oibt
+          cs.title = "Operating Income from Sales, Before taxes"
+          cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.operating_income_after_tax.rows[1].vals.first] ),
+                      CalculationRow.new(:key => "Second Row", :vals => [-@ris2.operating_income_after_tax.rows[1].vals.first] ) ]
+        when :fibt
+          cs.title = "Financing Income, Before Taxes"
+          cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.net_financing_income.rows[0].vals.first] ),
+                      CalculationRow.new(:key => "Second Row", :vals => [-@ris2.net_financing_income.rows[0].vals.first] ) ]
+        when :tax
+          cs.title = "Taxes"
+          cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.income_from_sales_after_tax.rows[1].vals.first] ),
+                      CalculationRow.new(:key => "Second Row", :vals => [-@ris2.income_from_sales_after_tax.rows[1].vals.first] ) ]
+        when :ooiat
+          cs.title = "Other Operating Income, After Taxes"
+          cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.operating_income_after_tax.rows[3].vals.first] ),
+                      CalculationRow.new(:key => "Second Row", :vals => [-@ris2.operating_income_after_tax.rows[3].vals.first] ) ]
+        when :fiat
+          cs.title = "Financing Income, After Taxes"
+          cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.net_financing_income.rows[2].vals.first] ),
+                      CalculationRow.new(:key => "Second Row", :vals => [-@ris2.net_financing_income.rows[2].vals.first] ) ]
+        else
+          return nil
+      end
+      return cs
+    end
+  end
+
+end

data/lib/finmodeling/period_array.rb

@@ -1,22 +1,26 @@
 module FinModeling
   class PeriodArray < Array
     def quarterly
-      PeriodArray.new(self.select{ |x| (Xbrlware::DateUtil.days_between(x.value["end_date"], x.value["start_date"]) >=  2*28) && 
+      PeriodArray.new(self.select{ |x| x.is_duration? &&
+                                       (Xbrlware::DateUtil.days_between(x.value["end_date"], x.value["start_date"]) >=  2*28) && 
                                        (Xbrlware::DateUtil.days_between(x.value["end_date"], x.value["start_date"]) <=  4*31) })
     end
 
     def halfyearly
-      PeriodArray.new(self.select{ |x| (Xbrlware::DateUtil.days_between(x.value["end_date"], x.value["start_date"]) >=  5*30) && 
+      PeriodArray.new(self.select{ |x| x.is_duration? &&
+                                       (Xbrlware::DateUtil.days_between(x.value["end_date"], x.value["start_date"]) >=  5*30) && 
                                        (Xbrlware::DateUtil.days_between(x.value["end_date"], x.value["start_date"]) <=  7*31) })
     end
 
     def threequarterly
-      PeriodArray.new(self.select{ |x| (Xbrlware::DateUtil.days_between(x.value["end_date"], x.value["start_date"]) >=  8*30) && 
+      PeriodArray.new(self.select{ |x| x.is_duration? &&
+                                       (Xbrlware::DateUtil.days_between(x.value["end_date"], x.value["start_date"]) >=  8*30) && 
                                        (Xbrlware::DateUtil.days_between(x.value["end_date"], x.value["start_date"]) <= 10*31) })
     end
 
     def yearly
-      PeriodArray.new(self.select{ |x| (Xbrlware::DateUtil.days_between(x.value["end_date"], x.value["start_date"]) >= 11*30) && 
+      PeriodArray.new(self.select{ |x| x.is_duration? &&
+                                       (Xbrlware::DateUtil.days_between(x.value["end_date"], x.value["start_date"]) >= 11*30) && 
                                        (Xbrlware::DateUtil.days_between(x.value["end_date"], x.value["start_date"]) <= 13*31) })
     end
   end

data/lib/finmodeling/quarterly_report_filing.rb

@@ -2,9 +2,14 @@ module FinModeling
   class QuarterlyReportFiling < AnnualReportFiling 
 
     def write_constructor(file, item_name)
-      balance_sheet.write_constructor(      file, bs_name  = item_name + "_bs")
-      income_statement.write_constructor(   file, is_name  = item_name + "_is")
-      cash_flow_statement.write_constructor(file, cfs_name = item_name + "_cfs")
+      balance_sheet                 .write_constructor(file, bs_name  = item_name + "_bs" )
+      income_statement              .write_constructor(file, is_name  = item_name + "_is" ) if has_an_income_statement?
+      comprehensive_income_statement.write_constructor(file, cis_name = item_name + "_cis") if has_a_comprehensive_income_statement?
+      cash_flow_statement           .write_constructor(file, cfs_name = item_name + "_cfs")
+
+      is_name  = "nil" if !has_an_income_statement?
+      cis_name = "nil" if !has_a_comprehensive_income_statement?
+      ses_name = "nil" # because these only get reported in 10-k's?
 
       names_of_discs = []
       disclosures.each_with_index do |disclosure, idx|
@@ -16,7 +21,7 @@ module FinModeling
 
       file.puts "#{SCHEMA_VERSION_ITEM} = #{CURRENT_SCHEMA_VERSION}"
 
-      file.puts "#{item_name} = FinModeling::CachedQuarterlyFiling.new(#{bs_name}, #{is_name}, #{cfs_name}, #{names_of_discs_str})"
+      file.puts "#{item_name} = FinModeling::CachedQuarterlyFiling.new(#{bs_name}, #{is_name}, #{cis_name}, #{cfs_name}, #{ses_name}, #{names_of_discs_str})"
     end
 
   end

data/lib/finmodeling/rate.rb

@@ -1,5 +1,7 @@
 module FinModeling
   class Rate
+    attr_reader :value
+
     def initialize(value)
       @value = value
     end
@@ -16,5 +18,11 @@ module FinModeling
       annualize(from_days=365.0/4.0, to_days=365.0)
     end
   end
+
+  class DiscountRate < Rate
+    def annualize(from_days=365, to_days=365)
+      @value**(to_days.to_f/from_days.to_f)
+    end
+  end
 end
 

data/lib/finmodeling/reformulated_balance_sheet.rb

@@ -1,45 +1,37 @@
+# encoding: utf-8
+
 module FinModeling
   class ReformulatedBalanceSheet
     attr_accessor :period
+    attr_accessor :operating_assets, :financial_assets
+    attr_accessor :operating_liabilities, :financial_liabilities
+    attr_accessor :minority_interest
 
-    def initialize(period, assets_summary, liabs_and_equity_summary)
+    def initialize(period, assets, liabs_and_equity)
       @period = period
-      @oa  = assets_summary.filter_by_type(:oa)
-      @fa  = assets_summary.filter_by_type(:fa)
-      @ol  = liabs_and_equity_summary.filter_by_type(:ol)
-      @fl  = liabs_and_equity_summary.filter_by_type(:fl)
-      @cse = liabs_and_equity_summary.filter_by_type(:cse)
-    end
-
-    def operating_assets
-      @oa
-    end
 
-    def financial_assets
-      @fa
-    end
+      @operating_assets = assets.filter_by_type(:oa)
+      @financial_assets = assets.filter_by_type(:fa)
+      @operating_liabilities = liabs_and_equity.filter_by_type(:ol)
+      @financial_liabilities = liabs_and_equity.filter_by_type(:fl)
 
-    def operating_liabilities
-      @ol
-    end
-
-    def financial_liabilities
-      @fl
+      #@cse = liabs_and_equity.filter_by_type(:cse)
+      @minority_interest = liabs_and_equity.filter_by_type(:mi)
     end
 
     def net_operating_assets
       cs = FinModeling::CalculationSummary.new
       cs.title = "Net Operational Assets"
-      cs.rows = [ CalculationRow.new( :key => "OA", :vals => [  @oa.total ] ),
-                  CalculationRow.new( :key => "OL", :vals => [ -@ol.total ] ) ]
+      cs.rows = [ CalculationRow.new( :key => "OA", :vals => [  @operating_assets.total ] ),
+                  CalculationRow.new( :key => "OL", :vals => [ -@operating_liabilities.total ] ) ]
       return cs
     end
 
     def net_financial_assets
       cs = FinModeling::CalculationSummary.new
       cs.title = "Net Financial Assets"
-      cs.rows = [ CalculationRow.new( :key => "FA", :vals => [  @fa.total ] ),
-                  CalculationRow.new( :key => "FL", :vals => [ -@fl.total ] ) ]
+      cs.rows = [ CalculationRow.new( :key => "FA", :vals => [  @financial_assets.total ] ),
+                  CalculationRow.new( :key => "FL", :vals => [ -@financial_liabilities.total ] ) ]
       return cs
     end
 
@@ -47,7 +39,8 @@ module FinModeling
       cs = FinModeling::CalculationSummary.new
       cs.title = "Common Shareholders' Equity"
       cs.rows = [ CalculationRow.new( :key => "NOA", :vals => [  net_operating_assets.total ] ),
-                  CalculationRow.new( :key => "NFA", :vals => [  net_financial_assets.total ] ) ]
+                  CalculationRow.new( :key => "NFA", :vals => [  net_financial_assets.total ] ),
+                  CalculationRow.new( :key => "MI",  :vals => [  -@minority_interest.total ] ) ]
       return cs
     end
 
@@ -55,13 +48,21 @@ module FinModeling
       net_operating_assets.total / net_financial_assets.total
     end
 
+    def change_in_noa(prev)
+      net_operating_assets.total - prev.net_operating_assets.total
+    end
+
+    def change_in_cse(prev)
+      common_shareholders_equity.total - prev.common_shareholders_equity.total
+    end
+
     def noa_growth(prev)
-      rate = (net_operating_assets.total - prev.net_operating_assets.total) / prev.net_operating_assets.total
+      rate = change_in_noa(prev) / prev.net_operating_assets.total
       return annualize_rate(prev, rate)
     end
 
     def cse_growth(prev)
-      rate = (common_shareholders_equity.total - prev.common_shareholders_equity.total) / prev.common_shareholders_equity.total
+      rate = change_in_cse(prev) / prev.common_shareholders_equity.total
       return annualize_rate(prev, rate)
     end
   
@@ -73,27 +74,36 @@ module FinModeling
   
       analysis.rows = []
       if Config.balance_detail_enabled?
-        analysis.rows << CalculationRow.new(:key => "A ($MM)",:vals => [@oa.total.to_nearest_million +
-                                                                               @fa.total.to_nearest_million])
-        analysis.rows << CalculationRow.new(:key => "L ($MM)",:vals => [@ol.total.to_nearest_million +
-                                                                               @fl.total.to_nearest_million])
+        analysis.rows << CalculationRow.new(:key => "A ($MM)",:vals => [@operating_assets.total.to_nearest_million +
+                                                                        @financial_assets.total.to_nearest_million])
+        analysis.rows << CalculationRow.new(:key => "L ($MM)",:vals => [@operating_liabilities.total.to_nearest_million +
+                                                                        @financial_liabilities.total.to_nearest_million])
       end
       analysis.rows << CalculationRow.new(:key => "NOA ($MM)", :vals => [net_operating_assets.total.to_nearest_million])
       if Config.balance_detail_enabled?
-        analysis.rows << CalculationRow.new(:key => "OA ($MM)",:vals => [operating_assets.total.to_nearest_million])
-        analysis.rows << CalculationRow.new(:key => "OL ($MM)",:vals => [operating_liabilities.total.to_nearest_million])
+        analysis.rows << CalculationRow.new(:key => "OA ($MM)",:vals => [@operating_assets.total.to_nearest_million])
+        analysis.rows << CalculationRow.new(:key => "OL ($MM)",:vals => [@operating_liabilities.total.to_nearest_million])
       end
       analysis.rows << CalculationRow.new(:key => "NFA ($MM)", :vals => [net_financial_assets.total.to_nearest_million])
       if Config.balance_detail_enabled?
-        analysis.rows << CalculationRow.new(:key => "FA ($MM)",:vals => [financial_assets.total.to_nearest_million])
-        analysis.rows << CalculationRow.new(:key => "FL ($MM)",:vals => [financial_liabilities.total.to_nearest_million])
+        analysis.rows << CalculationRow.new(:key => "FA ($MM)",:vals => [@financial_assets.total.to_nearest_million])
+        analysis.rows << CalculationRow.new(:key => "FL ($MM)",:vals => [@financial_liabilities.total.to_nearest_million])
       end
+      analysis.rows << CalculationRow.new(:key => "Minority Interest ($MM)", :vals => [@minority_interest.total.to_nearest_million])
       analysis.rows << CalculationRow.new(:key => "CSE ($MM)", :vals => [common_shareholders_equity.total.to_nearest_million])
       analysis.rows << CalculationRow.new(:key => "Composition Ratio", :vals => [composition_ratio] )
       if prev.nil?
+        if Config.balance_detail_enabled?
+          analysis.rows << CalculationRow.new(:key => "NOA Δ ($MM)", :vals => [nil] )
+          analysis.rows << CalculationRow.new(:key => "CSE Δ ($MM)", :vals => [nil] )
+        end
         analysis.rows << CalculationRow.new(:key => "NOA Growth", :vals => [nil] )
         analysis.rows << CalculationRow.new(:key => "CSE Growth", :vals => [nil] )
       else
+        if Config.balance_detail_enabled?
+          analysis.rows << CalculationRow.new(:key => "NOA Δ ($MM)", :vals => [change_in_noa(prev).to_nearest_million] )
+          analysis.rows << CalculationRow.new(:key => "CSE Δ ($MM)", :vals => [change_in_cse(prev).to_nearest_million] )
+        end
         analysis.rows << CalculationRow.new(:key => "NOA Growth", :vals => [noa_growth(prev)] )
         analysis.rows << CalculationRow.new(:key => "CSE Growth", :vals => [cse_growth(prev)] )
       end
@@ -102,9 +112,9 @@ module FinModeling
     end
 
     def self.forecast_next(period, policy, last_re_bs, next_re_is)
-      noa = next_re_is.operating_revenues.total / Ratio.new(policy.sales_over_noa).yearly_to_quarterly
+      noa = next_re_is.operating_revenues.total / Ratio.new(policy.sales_over_noa_on(period.value)).yearly_to_quarterly
       cse = last_re_bs.common_shareholders_equity.total + next_re_is.comprehensive_income.total
-      nfa = cse - noa
+      nfa = cse - noa # FIXME: this looks suspect. What about minority interests?
 
       ForecastedReformulatedBalanceSheet.new(period, noa, nfa, cse)
     end
@@ -122,55 +132,4 @@ module FinModeling
     end
   end
 
-  class ForecastedReformulatedBalanceSheet < ReformulatedBalanceSheet
-    def initialize(period, noa, nfa, cse)
-      @period = period
-      @noa = noa
-      @nfa = nfa
-      @cse = cse
-    end
-
-    def operating_assets
-      nil
-    end
-
-    def financial_assets
-      nil
-    end
-
-    def operating_liabilities
-      nil
-    end
-
-    def financial_liabilities
-      nil
-    end
-
-    def net_operating_assets
-      cs = FinModeling::CalculationSummary.new
-      cs.title = "Net Operational Assets"
-      cs.rows = [ CalculationRow.new( :key => "NOA", :vals => [@noa] ) ]
-      return cs
-    end
-
-    def net_financial_assets
-      cs = FinModeling::CalculationSummary.new
-      cs.title = "Net Financial Assets"
-      cs.rows = [ CalculationRow.new( :key => "NFA", :vals => [@nfa] ) ]
-      return cs
-    end
-
-    def common_shareholders_equity
-      cs = FinModeling::CalculationSummary.new
-      cs.title = "Common Shareholders' Equity"
-      cs.rows = [ CalculationRow.new( :key => "CSE", :vals => [@cse] ) ]
-      return cs
-    end
- 
-    def analysis(prev)
-      analysis = super(prev)
-      analysis.header_row.vals[0] += "E" # for estimated
-      return analysis
-    end
-  end
 end