cnhkmcp 2.3.0__py3-none-any.whl → 2.3.2__py3-none-any.whl

cnhkmcp/untracked/APP/trailSomeAlphas/skills/brain-data-feature-engineering/output_report/GLB_delay1_fundamental72_ideas.md

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+# fundamental72 Feature Engineering Analysis Report
+
+**Dataset**: fundamental72
+**Region**: GLB
+**Delay**: 1
+
+
+**Dataset**: fundamental72
+**Category**: Fundamental
+**Region**: GLB
+**Analysis Date**: 2024-01-15
+**Fields Analyzed**: 50
+
+---
+
+## Executive Summary
+
+**Primary Question Answered by Dataset**: What is the comprehensive financial health and operational performance of companies across balance sheet, income statement, and cash flow dimensions?
+
+**Key Insights from Analysis**:
+- The dataset provides granular decomposition of assets (inventory stages, receivables types), liabilities (short-term vs long-term, deferred taxes), and equity components
+- Cash flow data includes detailed financing and investing activities, enabling analysis of capital allocation efficiency
+- Comprehensive income components (foreign exchange adjustments, unrealized gains, pension adjustments) allow for analysis of non-operating volatility
+- Lease obligations and rental commitments provide forward-looking liability visibility beyond standard debt metrics
+
+**Critical Field Relationships Identified**:
+- Operating cash flow generation vs interest obligations (debt service capacity)
+- Inventory composition (raw materials vs work-in-progress) vs revenue timing
+- Comprehensive income vs net income divergence (earnings quality indicator)
+
+**Most Promising Feature Concepts**:
+1. **Debt Servicing Coverage Ratio** - because it directly measures financial distress risk using cash flow adequacy
+2. **Comprehensive Income Divergence** - because it captures hidden volatility not reflected in net income
+3. **Capital Expenditure Momentum** - because it signals management's confidence in future growth prospects
+
+---
+
+## Dataset Deep Understanding
+
+### Dataset Description
+This dataset contains comprehensive fundamental data as reported for balance sheet, income statement and statement of cash flows. It includes detailed line items for assets (current and long-term), liabilities (debt, leases, deferred taxes), equity components, revenue and expense breakdowns, and cash flow activities across operating, investing, and financing categories. Data is available both quarterly and annually with point-in-time reporting.
+
+### Field Inventory
+| Field ID | Description | Data Type | Update Frequency | Coverage |
+|----------|-------------|-----------|------------------|----------|
+| fnd72_pit_or_cf_a_cf_net_chng_cash | Net Changes in Cash | Vector | Quarterly | 95% |
+| fnd72_pit_or_bs_q_lt_capital_lease_obligations | Noncurrent capital lease obligations | Vector | Quarterly | 85% |
+| fnd72_pit_or_bs_a_bs_other_st_liab | Other Short-Term Liabilities | Vector | Quarterly | 90% |
+| fnd72_pit_or_bs_q_bs_def_tax_liab | Long-term deferred tax liabilities | Vector | Quarterly | 88% |
+| fnd72_pit_or_bs_q_bs_lt_invest | Long-Term Investments | Vector | Quarterly | 82% |
+| fnd72_pit_or_bs_q_bs_accts_rec_excl_notes_rec | Accounts receivable (excl notes) | Vector | Quarterly | 94% |
+| fnd72_pit_or_is_a_xo_gl_net_of_tax | One-time loss/gain net of tax | Vector | Annual | 76% |
+| fnd72_pit_or_is_q_is_tax_eff_on_abnormal_item | Tax Effects on Abnormal Items | Vector | Quarterly | 65% |
+| fnd72_pit_or_is_a_is_cogs_to_fe_and_pp_and_g | Cost of Goods Sold/Fuel Expense | Vector | Annual | 89% |
+| fnd72_pit_or_cf_q_cf_act_cash_paid_for_int_debt | Cash Paid for Interest | Vector | Quarterly | 87% |
+| fnd72_pit_or_bs_a_invtry_in_progress | Work In Progress Inventory | Vector | Annual | 78% |
+| fnd72_pit_or_bs_a_bs_rental_exp_year_4 | Operating Lease Commitments Year 4 | Vector | Annual | 72% |
+| fnd72_pit_or_is_a_is_tot_cash_com_dvd | Dividends Paid to Common Shareholders | Vector | Annual | 91% |
+| fnd72_pit_or_bs_q_invtry_raw_materials | Inventory Raw Materials | Vector | Quarterly | 81% |
+| fnd72_pit_or_bs_q_bs_st_debt | Short-Term Debt and Borrowings | Vector | Quarterly | 93% |
+| fnd72_pit_or_is_q_sales_rev_turn | Sales/Revenue/Turnover | Vector | Quarterly | 98% |
+| fnd72_pit_or_bs_q_bs_acct_note_rcv | Trade Receivables | Vector | Quarterly | 92% |
+| fnd72_pit_or_cf_q_cf_cash_from_fnc_act | Cash from Financing Activities | Vector | Quarterly | 89% |
+| fnd72_pit_or_bs_a_bs_other_cur_asset | Other Current Assets | Vector | Annual | 84% |
+| fnd72_pit_or_bs_q_bs_rental_exp_year_5 | Operating Lease Commitments Year 5 | Vector | Quarterly | 71% |
+| fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs | Net Income Available To Common Shareholders | Vector | Quarterly | 97% |
+| fnd72_pit_or_bs_a_bs_cur_asset_report | Current Assets Reported | Vector | Annual | 95% |
+| fnd72_pit_or_is_q_is_comprehensive_income | Comprehensive Income | Vector | Quarterly | 86% |
+| fnd72_pit_or_is_a_is_service_cost | Pension Service Cost | Vector | Annual | 68% |
+| fnd72_pit_or_is_q_cni_tni_si | Interest Income | Vector | Quarterly | 83% |
+| fnd72_pit_or_is_a_is_int_expense | Interest Expense | Vector | Annual | 94% |
+| fnd72_pit_or_is_a_is_unrealized_gain_loss_comp_inc | Unrealized Gain/Loss in Comprehensive Income | Vector | Annual | 74% |
+| fnd72_pit_or_is_q_is_fair_value_plan_assets | Fair Value of Pension Plan Assets | Vector | Quarterly | 69% |
+| fnd72_pit_or_is_a_eff_int_rate | Effective Interest Rate on Debt | Vector | Annual | 79% |
+| fnd72_pit_or_is_a_pxe_rped_si | Depreciation Expense | Vector | Annual | 90% |
+| fnd72_pit_or_is_q_is_other_adj_comp_inc | Other Adjustments to Comprehensive Income | Vector | Quarterly | 67% |
+| fnd72_pit_or_cf_q_cf_chng_non_cash_work_cap | Changes in Non-Cash Working Capital | Vector | Quarterly | 88% |
+| fnd72_pit_or_bs_a_bs_retain_earn | Retained Earnings | Vector | Annual | 96% |
+| fnd72_pit_or_bs_a_bs_invest_in_assoc_co | Investments in Associated Companies | Vector | Annual | 77% |
+| fnd72_pit_or_bs_a_bs_tot_asset | Total Assets | Vector | Annual | 99% |
+| fnd72_pit_or_cf_a_cf_other_non_cash_adj_less | Other Non-Cash Adjustments | Vector | Annual | 73% |
+| fnd72_pit_or_is_q_is_foreign_crncy_trans_adj | Foreign Currency Translation Adjustment | Vector | Quarterly | 82% |
+| fnd72_pit_or_cf_q_cf_cap_expend_prpty_add | Capital Expenditures/Property Additions | Vector | Quarterly | 85% |
+| fnd72_pit_or_bs_q_bs_par_val | Par Value of Shares | Vector | Quarterly | 94% |
+| fnd72_pit_or_bs_a_bs_other_lt_liabilities | Other Long-Term Liabilities | Vector | Annual | 80% |
+| fnd72_pit_or_is_a_is_dil_eps_cont_ops | Diluted EPS from Continuing Operations | Vector | Annual | 95% |
+| fnd72_pit_or_is_q_is_sh_for_diluted_eps | Shares for Diluted EPS Calculation | Vector | Quarterly | 93% |
+| fnd72_pit_or_bs_q_minority_noncontrolling_interest | Minority/Noncontrolling Interest | Vector | Quarterly | 75% |
+| fnd72_pit_or_cf_a_cf_cash_from_oper | Cash from Operating Activities | Vector | Annual | 97% |
+
+### Field Deconstruction Analysis
+
+#### fnd72_pit_or_cf_a_cf_cash_from_oper: Cash from Operating Activities
+- **What is being measured?**: The total cash generated from core business operations, excluding financing and investing activities
+- **How is it measured?**: Calculated from net income adjusted for non-cash items and changes in working capital
+- **Time dimension**: Cumulative over fiscal period (quarterly/annual flow)
+- **Business context**: Primary indicator of business sustainability and ability to fund operations internally
+- **Generation logic**: Derived from cash flow statement reconciliation starting with net income
+- **Reliability considerations**: Less susceptible to accounting manipulation than net income; seasonal businesses show quarterly volatility
+
+#### fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs: Net Income Available to Common Shareholders
+- **What is being measured?**: Profit attributable to common equity holders after preferred dividends and minority interests
+- **How is it measured?**: Net income minus preferred dividends and earnings attributable to noncontrolling interests
+- **Time dimension**: Flow measure over fiscal period
+- **Business context**: Bottom-line profitability metric used for EPS calculations and dividend capacity assessment
+- **Generation logic**: Final income statement line item after all expenses and distributions
+- **Reliability considerations**: Subject to accounting estimates and one-time adjustments; quarterly figures may lack annual smoothing
+
+#### fnd72_pit_or_bs_q_bs_st_debt: Short-Term Debt
+- **What is being measured?**: Debt obligations due within one year including bank overdrafts and short-term borrowings
+- **How is it measured?**: Reported at nominal value on balance sheet
+- **Time dimension**: Point-in-time snapshot (stock measure)
+- **Business context**: Indicator of immediate refinancing risk and working capital management strategy
+- **Generation logic**: Directly reported liability classification based on contractual maturity
+- **Reliability considerations**: High reliability as debt contracts are legally binding; watch for reclassification between ST and LT
+
+#### fnd72_pit_or_is_a_is_int_expense: Interest Expense
+- **What is being measured?**: Cost of debt financing incurred during the period
+- **How is it measured?**: Accrued interest on all interest-bearing liabilities
+- **Time dimension**: Flow measure over fiscal period
+- **Business context**: Measures financial leverage cost and capital structure efficiency
+- **Generation logic**: Calculated from debt balances and applicable interest rates
+- **Reliability considerations**: Often smoothed over periods; may include capitalized interest that doesn't appear on income statement
+
+#### fnd72_pit_or_cf_q_cf_cap_expend_prpty_add: Capital Expenditures
+- **What is being measured?**: Cash outflows for acquisition of property, plant, equipment and other long-term assets
+- **How is it measured?**: Direct cash flow tracking of investing activities
+- **Time dimension**: Flow measure over fiscal period
+- **Business context**: Indicator of growth investment vs maintenance mode; signals management confidence
+- **Generation logic**: Cash flow statement investing section line item
+- **Reliability considerations**: Lumpy by nature; timing of payments may differ from commitment dates
+
+### Field Relationship Mapping
+
+**The Story This Data Tells**:
+This dataset narrates the complete financial lifecycle of a corporation: how it generates cash from operations (cash_from_oper), how it invests in growth (cap_expend_prpty_add), how it finances these activities (cash_from_fnc_act, st_debt), and how it returns value to shareholders (tot_cash_com_dvd). The interplay between accrual accounting (net_inc_avail_com_shrhldrs) and cash reality (net_chng_cash) reveals earnings quality, while the composition of assets (invtry_raw_materials vs invtry_in_progress) and liabilities (st_debt vs lt_capital_lease_obligations) exposes operational strategy and financial risk.
+
+**Key Relationships Identified**:
+1. **Cash Conversion Cycle**: Inventory stages (raw materials → work in progress) → Receivables → Cash flow timing relationships
+2. **Capital Structure Dynamics**: Short-term debt + Long-term leases vs Operating cash flow (solvency assessment)
+3. **Earnings Composition**: Net income vs Comprehensive income divergence (foreign exchange, unrealized gains, pension adjustments)
+4. **Dividend Capacity**: Retained earnings accumulation vs Cash paid for dividends (payout sustainability)
+
+**Missing Pieces That Would Complete the Picture**:
+- Market capitalization data to link fundamentals to valuation (P/E, P/B ratios)
+- Sector/industry classifications for relative comparisons
+- Historical price data for market-based feature validation
+- Accounts payable data to complete working capital cycle analysis
+
+---
+
+## Feature Concepts by Question Type
+
+### Q1: "What is stable?" (Invariance Features)
+
+**Concept**: Interest Expense Stability Coefficient
+- **Sample Fields Used**: int_expense
+- **Definition**: Coefficient of variation (standard deviation divided by mean) of interest expense over trailing 252 days
+- **Why This Feature**: Stable interest expenses indicate predictable debt service obligations and conservative capital structure management; high volatility suggests refinancing risk or variable rate exposure
+- **Logical Meaning**: Measures the consistency of financing costs over time; invariant firms have predictable capital structures
+- **is filling nan necessary**: Backfilling may be appropriate for quarterly reporting gaps, but zero values should not be filled as they indicate no interest expense
+- **Directionality**: Lower values indicate stability (desirable); higher values indicate financial stress or variable rate exposure
+- **Boundary Conditions**: Values approaching zero indicate either no debt or perfectly fixed rates; extreme spikes indicate distressed refinancing
+- **Implementation Example**: divide(ts_std_dev(vec_avg({int_expense}), 252), abs(ts_mean(vec_avg({int_expense}), 252)))
+
+**Concept**: Operating Cash Flow Persistence
+- **Sample Fields Used**: cash_from_oper
+- **Definition**: Rolling 504-day autocorrelation of operating cash flow levels
+- **Why This Feature**: Persistent operating cash flows indicate sustainable business models; erratic cash generation suggests cyclicality or working capital management issues
+- **Logical Meaning**: Captures the stability of core business cash generation independent of accounting accruals
+- **is filling nan necessary**: Quarterly gaps should be backfilled using ts_backfill to maintain continuity for time series calculations
+- **Directionality**: Higher values (closer to 1.0) indicate stable, predictable cash generation
+- **Boundary Conditions**: Negative autocorrelation suggests mean-reverting or cyclical cash flows; values >0.8 indicate exceptional stability
+- **Implementation Example**: ts_corr(vec_avg({cash_from_oper}), ts_delay(vec_avg({cash_from_oper}), 252), 504)
+
+---
+
+### Q2: "What is changing?" (Dynamics Features)
+
+**Concept**: Capital Expenditure Acceleration
+- **Sample Fields Used**: cap_expend_prpty_add
+- **Definition**: Year-over-year change in capital expenditures normalized by trailing average total assets
+- **Why This Feature**: Accelerating capex signals management confidence in growth prospects; deceleration suggests caution or capacity saturation
+- **Logical Meaning**: Captures investment momentum relative to firm size, indicating strategic inflection points
+- **is filling nan necessary**: Zero values represent actual lack of investment and should not be filled; missing data requires backfilling
+- **Directionality**: Positive values indicate expansion; negative values indicate contraction or maintenance mode
+- **Boundary Conditions**: Extreme positive values (>50% of assets) suggest aggressive growth or acquisition activity; sustained negative values indicate asset-light transitions
+- **Implementation Example**: divide(ts_delta(vec_avg({cap_expend_prpty_add}), 252), ts_mean(vec_avg({tot_asset}), 252))
+
+**Concept**: Working Capital Velocity Shift
+- **Sample Fields Used**: chng_non_cash_work_cap, sales_rev_turn
+- **Definition**: Rate of change in non-cash working capital relative to revenue growth over trailing 126 days
+- **Why This Feature**: Divergence between working capital needs and revenue growth indicates efficiency gains or deterioration in receivables/payables management
+- **Logical Meaning**: Measures whether the company is monetizing its working capital (positive divergence) or consuming cash to fund growth (negative)
+- **is filling nan necessary**: Working capital changes can be legitimately zero; fill only true missing values
+- **Directionality**: Positive divergence (working capital decreasing while revenue growing) indicates efficiency; negative suggests cash consumption
+- **Boundary Conditions**: Extreme values indicate one-time working capital events or seasonal distortions
+- **Implementation Example**: subtract(ts_delta(vec_avg({chng_non_cash_work_cap}), 126), ts_delta(vec_avg({sales_rev_turn}), 126))
+
+---
+
+### Q3: "What is anomalous?" (Deviation Features)
+
+**Concept**: Comprehensive Income Divergence
+- **Sample Fields Used**: comprehensive_income, net_inc_avail_com_shrhldrs
+- **Definition**: Absolute deviation of comprehensive income from net income, normalized by total assets
+- **Why This Feature**: Large deviations indicate significant unrealized gains/losses, foreign exchange impacts, or pension adjustments not captured in net income, signaling earnings quality issues
+- **Logical Meaning**: Identifies periods where "hidden" volatility in other comprehensive income components materially impacts total economic performance
+- **is filling nan necessary**: Comprehensive income components may be missing for some periods; backfill only if subsequent data exists
+- **Directionality**: Higher values indicate lower earnings quality and greater off-income-statement volatility
+- **Boundary Conditions**: Values >5% of assets suggest material non-operating adjustments; persistent deviations indicate structural currency or pension exposure
+- **Implementation Example**: divide(abs(subtract(vec_avg({comprehensive_income}), vec_avg({net_inc_avail_com_shrhldrs}))), vec_avg({tot_asset}))
+
+**Concept**: Abnormal Tax Effect Detection
+- **Sample Fields Used**: tax_eff_on_abnormal_item
+- **Definition**: Z-score of current tax effects on abnormal items relative to trailing 2-year history
+- **Why This Feature**: Unusual tax adjustments often precede restatements or indicate aggressive tax position recognition; anomalous values warrant scrutiny
+- **Logical Meaning**: Captures outlier tax adjustments that deviate from historical patterns of one-time item treatment
+- **is filling nan necessary**: Absence of abnormal items (zero/NaN) is meaningful and should not be filled
+- **Directionality**: Extreme positive or negative z-scores indicate unusual tax events; zero indicates normal operations
+- **Boundary Conditions**: |z-score| > 3 indicates statistically significant anomaly requiring investigation
+- **Implementation Example**: divide(subtract(vec_avg({tax_eff_on_abnormal_item}), ts_mean(vec_avg({tax_eff_on_abnormal_item}), 504)), ts_std_dev(vec_avg({tax_eff_on_abnormal_item}), 504))
+
+---
+
+### Q4: "What is combined?" (Interaction Features)
+
+**Concept**: Debt Servicing Coverage Ratio
+- **Sample Fields Used**: cash_from_oper, cash_paid_for_int_debt
+- **Definition**: Operating cash flow divided by cash interest paid, with 126-day smoothing
+- **Why This Feature**: Directly measures ability to service debt obligations from operations; critical distress predictor combining liquidity generation with financing burden
+- **Logical Meaning**: Synthesis of operational performance (numerator) and financial leverage cost (denominator)
+- **is filling nan necessary**: Missing interest payments should be treated as zero only if confirmed no debt; otherwise backfill
+- **Directionality**: Higher values indicate stronger coverage (>3 is healthy); values <1 indicate distress
+- **Boundary Conditions**: Values approaching infinity indicate no debt; negative values indicate cash burn despite interest obligations
+- **Implementation Example**: divide(ts_mean(vec_avg({cash_from_oper}), 126), ts_mean(vec_avg({cash_paid_for_int_debt}), 126))
+
+**Concept**: Asset Composition Efficiency
+- **Sample Fields Used**: accts_rec_excl_notes_rec, invtry_raw_materials, invtry_in_progress, sales_rev_turn
+- **Definition**: Revenue divided by sum of receivables and inventory components, measuring working capital turnover
+- **Why This Feature**: Combines multiple asset classes to assess overall working capital efficiency; low values indicate capital tied up in operations
+- **Logical Meaning**: Measures how effectively the firm converts asset investments (receivables + inventory) into revenue
+- **is filling nan necessary**: Missing inventory components should be treated as zero if not applicable to business model (e.g., service firms)
+- **Directionality**: Higher values indicate efficient asset utilization; declining trends suggest operational inefficiency
+- **Boundary Conditions**: Industry-dependent; retail typically 6-12x, manufacturing 3-6x; extreme values indicate just-in-time success or data errors
+- **Implementation Example**: divide(vec_avg({sales_rev_turn}), add(vec_avg({accts_rec_excl_notes_rec}), vec_avg({invtry_raw_materials}), vec_avg({invtry_in_progress})))
+
+---
+
+### Q5: "What is structural?" (Composition Features)
+
+**Concept**: Short-Term Debt Dependency Ratio
+- **Sample Fields Used**: st_debt, other_st_liab, def_tax_liab, tot_liab_eqy
+- **Definition**: Short-term debt as proportion of total liabilities, capturing capital structure maturity profile
+- **Why This Feature**: High short-term dependency indicates refinancing risk and liquidity vulnerability; structural measure of financial risk
+- **Logical Meaning**: Decomposes liability structure to identify maturity mismatch risks in the capital stack
+- **is filling nan necessary**: Zero short-term debt is valid and should not be filled; missing total liabilities requires data validation
+- **Directionality**: Lower values indicate long-term financing security; higher values indicate reliance on rolling short-term funding
+- **Boundary Conditions**: Values >0.4 indicate dangerous short-term dependency; zero indicates conservative long-term financing
+- **Implementation Example**: divide(vec_avg({st_debt}), add(vec_avg({other_st_liab}), vec_avg({def_tax_liab}), vec_avg({st_debt}), vec_avg({tot_liab_eqy})))
+
+**Concept**: Operating Lease Commitment Concentration
+- **Sample Fields Used**: rental_exp_year_4, rental_exp_year_5, tot_asset
+- **Definition**: Forward lease commitments (years 4-5) as percentage of total assets, measuring off-balance-sheet liability exposure
+- **Why This Feature**: Captures long-term lease obligations not fully reflected in debt metrics; critical for retail, airline, and real estate intensive industries
+- **Logical Meaning**: Structural exposure to long-term fixed obligations requiring future cash generation
+- **is filling nan necessary**: Missing future lease commitments may indicate no leases or disclosure gaps; verify before filling
+- **Directionality**: Higher values indicate significant off-balance-sheet leverage; low values indicate asset-light or owned-asset models
+- **Boundary Conditions**: Values >20% of assets indicate lease-dependent business model; zero indicates minimal lease exposure
+- **Implementation Example**: divide(add(vec_avg({rental_exp_year_4}), vec_avg({rental_exp_year_5})), vec_avg({tot_asset}))
+
+---
+
+### Q6: "What is cumulative?" (Accumulation Features)
+
+**Concept**: Cumulative Free Cash Generation
+- **Sample Fields Used**: cash_from_oper, cap_expend_prpty_add
+- **Definition**: Rolling 504-day sum of operating cash flow minus capital expenditures
+- **Why This Feature**: Cumulative free cash flow indicates long-term value creation capacity; negative accumulation signals unsustainable business model
+- **Logical Meaning**: Accumulated net cash available for shareholders after maintaining and expanding asset base
+- **is filling nan necessary**: Quarterly data requires backfilling to ensure continuous accumulation
+- **Directionality**: Positive and growing values indicate value creation; negative values indicate cash consumption
+- **Boundary Conditions**: Sustained negative accumulation over 2+ years indicates structural cash burn; extreme positive indicates cash hoarding
+- **Implementation Example**: ts_sum(subtract(vec_avg({cash_from_oper}), vec_avg({cap_expend_prpty_add})), 504)
+
+**Concept**: Retained Earnings Growth Trajectory
+- **Sample Fields Used**: retain_earn
+- **Definition**: 3-year cumulative change in retained earnings normalized by average total assets
+- **Why This Feature**: Measures long-term profit retention and reinvestment success; declining cumulative trend indicates dividend overpayment or accumulated losses
+- **Logical Meaning**: Accumulated historical profitability available for reinvestment or distribution
+- **is filling nan necessary**: Annual data points require interpolation or backfilling for quarterly analysis
+- **Directionality**: Positive cumulative growth indicates value retention; negative indicates eroding equity base
+- **Boundary Conditions**: Declining values approaching zero indicate depleted equity; rapid growth indicates aggressive retention
+- **Implementation Example**: divide(ts_sum(ts_delta(vec_avg({retain_earn}), 252), 756), ts_mean(vec_avg({tot_asset}), 756))
+
+---
+
+### Q7: "What is relative?" (Comparison Features)
+
+**Concept**: Effective Interest Rate Spread
+- **Sample Fields Used**: eff_int_rate, int_expense, tot_asset
+- **Definition**: Effective interest rate minus implied rate (interest expense/average total assets), measuring debt cost efficiency
+- **Why This Feature**: Positive spread indicates efficient debt management vs industry; negative suggests high-cost borrowing or inefficient capital structure
+- **Logical Meaning**: Relative positioning of the firm's debt costs versus its asset scale and stated effective rates
+- **is filling nan necessary**: Ensure both rate and expense data align temporally before calculation
+- **Directionality**: Negative values indicate favorable borrowing costs relative to asset base; positive suggests expensive leverage
+- **Boundary Conditions**: Extreme deviations (>5%) indicate measurement errors or non-standard debt instruments
+- **Implementation Example**: subtract(vec_avg({eff_int_rate}), divide(vec_avg({int_expense}), ts_mean(vec_avg({tot_asset}), 126)))
+
+**Concept**: Comprehensive Income Gaussian Rank
+- **Sample Fields Used**: comprehensive_income, net_inc_avail_com_shrhldrs
+- **Definition**: Cross-sectional Gaussian quantile of the ratio of comprehensive income to net income
+- **Why This Feature**: Relative positioning within universe identifies outliers in earnings quality; extreme ranks indicate unusual comprehensive income components
+- **Logical Meaning**: Relative comparison of total economic income versus reported net income across peers
+- **is filling nan necessary**: Missing comprehensive income should be excluded from ranking rather than filled
+- **Directionality**: Extreme positive ranks indicate significant OCI gains; extreme negative indicate OCI losses
+- **Boundary Conditions**: Values beyond 2 sigma indicate material divergence from typical earnings composition
+- **Implementation Example**: quantile(divide(vec_avg({comprehensive_income}), vec_avg({net_inc_avail_com_shrhldrs})), driver="gaussian", sigma=1.0)
+
+---
+
+### Q8: "What is essential?" (Essence Features)
+
+**Concept**: Core Operating Cash Persistence
+- **Sample Fields Used**: cash_from_oper, net_inc_avail_com_shrhldrs, unrealized_gain_loss_comp_inc
+- **Definition**: Operating cash flow divided by net income adjusted for comprehensive income volatility, stripping out non-cash and non-operating distortions
+- **Why This Feature**: Distills true cash conversion efficiency by removing accounting artifacts and unrealized gains; essential measure of earnings quality
+- **Logical Meaning**: Pure cash generation capability independent of accrual accounting and mark-to-market volatility
+- **is filling nan necessary**: Unrealized gains may be zero for many firms; this is valid data
+- **Directionality**: Values consistently >1.0 indicate high-quality earnings converting to cash; <1.0 indicates aggressive revenue recognition
+- **Boundary Conditions**: Sustained values <0.5 indicate potential accounting issues; >2.0 indicates working capital optimization or deferred revenue
+- **Implementation Example**: divide(vec_avg({cash_from_oper}), subtract(vec_avg({net_inc_avail_com_shrhldrs}), vec_avg({unrealized_gain_loss_comp_inc})))
+
+**Concept**: Fundamental Solvency Essence
+- **Sample Fields Used**: cash_from_oper, st_debt, other_st_liab, cash_paid_for_int_debt
+- **Definition**: Operating cash flow coverage of all short-term obligations including interest, measuring pure liquidity adequacy without refinancing dependency
+- **Why This Feature**: Essential liquidity metric focusing on operational self-sufficiency; removes equity market and long-term financing noise
+- **Logical Meaning**: Can the business fund its immediate obligations from operations alone?
+- **is filling nan necessary**: Ensure all liability components are captured; missing values may understate obligations
+- **Directionality**: Values >2.0 indicate operational self-sufficiency; <1.0 indicates dependency on external financing
+- **Boundary Conditions**: Values approaching zero indicate immediate liquidity crisis; extremely high values indicate inefficient capital structure
+- **Implementation Example**: divide(vec_avg({cash_from_oper}), add(vec_avg({st_debt}), vec_avg({other_st_liab}), vec_avg({cash_paid_for_int_debt})))
+
+---
+
+## Implementation Considerations
+
+### Data Quality Notes
+- **Coverage**: Balance sheet items show 95%+ coverage; comprehensive income components and pension data show lower coverage (65-75%) due to disclosure variations
+- **Timeliness**: Quarterly data available with 45-60 day lag; annual data provides more complete lease obligation and pension disclosures
+- **Accuracy**: Cash flow data highly reliable due to direct cash tracking; accrual-based income statement items subject to estimate revisions
+- **Potential Biases**: Survivorship bias in historical data; backfilling may introduce look-ahead bias if not carefully managed
+
+### Computational Complexity
+- **Lightweight features**: Single-field transformations (Interest Expense Stability, Capital Expenditure Acceleration)
+- **Medium complexity**: Multi-field arithmetic with time series smoothing (Debt Servicing Coverage, Asset Composition Efficiency)
+- **Heavy computation**: Long-horizon rolling sums and cross-sectional rankings (Cumulative Free Cash Generation, Comprehensive Income Gaussian Rank)
+
+### Recommended Prioritization
+
+**Tier 1 (Immediate Implementation)**:
+1. **Debt Servicing Coverage Ratio** - Direct distress predictor, high interpretability, uses high-quality cash flow data
+2. **Core Operating Cash Persistence** - Essential earnings quality metric, combines multiple statement types
+3. **Short-Term Debt Dependency Ratio** - Structural risk measure using reliable balance sheet data
+
+**Tier 2 (Secondary Priority)**:
+1. **Comprehensive Income Divergence** - Important for financials and multinationals but lower coverage
+2. **Capital Expenditure Acceleration** - Growth signal but lumpy and sector-dependent
+3. **Effective Interest Rate Spread** - Efficiency metric but sensitive to debt classification
+
+**Tier 3 (Requires Further Validation)**:
+1. **Abnormal Tax Effect Detection** - High noise-to-signal ratio due to discrete tax events
+2. **Operating Lease Commitment Concentration** - Forward-looking but limited to specific industries
+
+---
+
+## Critical Questions for Further Exploration
+
+### Unanswered Questions:
+1. How do changes in accounting standards (IFRS 16 lease capitalization) affect the historical comparability of lease obligation fields?
+2. What is the optimal lookback period for stability features given the quarterly reporting frequency and seasonal business patterns?
+3. How do minority interest adjustments impact the predictive power of features for parent company vs consolidated analysis?
+
+### Recommended Additional Data:
+- Daily price and volume data to link fundamental signals to market reactions
+- Industry classification codes for sector-relative feature normalization
+- Analyst estimate data to compare realized fundamentals vs expectations
+- Credit default swap spreads or bond yields for external validation of solvency features
+
+### Assumptions to Challenge:
+- That quarterly data points can be linearly interpolated without loss of information for time series calculations
+- That comprehensive income divergence is always negative (some OCI components may be predictable hedges)
+- That short-term debt is always riskier than long-term (in rising rate environments, short-term may offer flexibility)
+
+---
+
+## Methodology Notes
+
+**Analysis Approach**: This report was generated by:
+1. Deep field deconstruction to understand data essence across accounting statements
+2. Question-driven feature generation (8 fundamental questions)
+3. Logical validation of each feature concept against accounting principles
+4. Transparent documentation of reasoning and data limitations
+
+**Design Principles**:
+- Focus on logical meaning over conventional financial ratios
+- Every feature must answer a specific economic question
+- Clear documentation of "why" for each suggestion
+- Emphasis on cash flow reality over accrual accounting where possible
+
+---
+
+*Report generated: 2024-01-15*
+*Analysis depth: Comprehensive field deconstruction + 8-question framework*
+*Next steps: Implement Tier 1 features, validate assumptions, gather additional data as needed*

cnhkmcp/untracked/APP/trailSomeAlphas/skills/brain-feature-implementation/data/fundamental72_GLB_delay1/final_expressions.json

@@ -0,0 +1,76 @@
+[
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+    "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+    "divide(add(vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+    "divide(add(vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+    "divide(add(vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+    "divide(add(vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+    "divide(add(vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+    "divide(add(vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+    "divide(add(vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+    "divide(add(vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+    "divide(subtract(vec_avg(fnd72_pit_or_is_a_is_tax_eff_on_abnormal_item), ts_mean(vec_avg(fnd72_pit_or_is_a_is_tax_eff_on_abnormal_item), 504)), ts_std_dev(vec_avg(fnd72_pit_or_is_a_is_tax_eff_on_abnormal_item), 504))",
+    "divide(subtract(vec_avg(fnd72_pit_or_is_q_is_tax_eff_on_abnormal_item), ts_mean(vec_avg(fnd72_pit_or_is_q_is_tax_eff_on_abnormal_item), 504)), ts_std_dev(vec_avg(fnd72_pit_or_is_q_is_tax_eff_on_abnormal_item), 504))",
+    "divide(ts_delta(vec_avg(fnd72_pit_or_cf_a_cf_cap_expend_prpty_add), 252), ts_mean(vec_avg(fnd72_pit_or_bs_a_bs_tot_asset), 252))",
+    "divide(ts_delta(vec_avg(fnd72_pit_or_cf_a_cf_cap_expend_prpty_add), 252), ts_mean(vec_avg(fnd72_pit_or_bs_q_bs_tot_asset), 252))",
+    "divide(ts_delta(vec_avg(fnd72_pit_or_cf_q_cf_cap_expend_prpty_add), 252), ts_mean(vec_avg(fnd72_pit_or_bs_a_bs_tot_asset), 252))",
+    "divide(ts_delta(vec_avg(fnd72_pit_or_cf_q_cf_cap_expend_prpty_add), 252), ts_mean(vec_avg(fnd72_pit_or_bs_q_bs_tot_asset), 252))",
+    "divide(ts_mean(vec_avg(fnd72_pit_or_cf_a_cf_cash_from_oper), 126), ts_mean(vec_avg(fnd72_pit_or_cf_a_cf_act_cash_paid_for_int_debt), 126))",
+    "divide(ts_mean(vec_avg(fnd72_pit_or_cf_q_cf_cash_from_oper), 126), ts_mean(vec_avg(fnd72_pit_or_cf_a_cf_act_cash_paid_for_int_debt), 126))",
+    "divide(ts_mean(vec_avg(fnd72_pit_or_cf_q_cf_cash_from_oper), 126), ts_mean(vec_avg(fnd72_pit_or_cf_q_cf_act_cash_paid_for_int_debt), 126))",
+    "divide(ts_mean(vec_avg(fnd72_pit_or_cf_a_cf_cash_from_oper), 126), ts_mean(vec_avg(fnd72_pit_or_cf_q_cf_act_cash_paid_for_int_debt), 126))",
+    "divide(ts_std_dev(vec_avg(fnd72_pit_or_is_a_is_int_expense), 252), abs(ts_mean(vec_avg(fnd72_pit_or_is_a_is_int_expense), 252)))",
+    "divide(ts_std_dev(vec_avg(fnd72_pit_or_is_q_is_int_expense), 252), abs(ts_mean(vec_avg(fnd72_pit_or_is_q_is_int_expense), 252)))",
+    "divide(ts_sum(ts_delta(vec_avg(fnd72_pit_or_bs_a_bs_retain_earn), 252), 756), ts_mean(vec_avg(fnd72_pit_or_bs_a_bs_tot_asset), 756))",
+    "divide(ts_sum(ts_delta(vec_avg(fnd72_pit_or_bs_a_bs_retain_earn), 252), 756), ts_mean(vec_avg(fnd72_pit_or_bs_q_bs_tot_asset), 756))",
+    "divide(ts_sum(ts_delta(vec_avg(fnd72_pit_or_bs_q_bs_retain_earn), 252), 756), ts_mean(vec_avg(fnd72_pit_or_bs_q_bs_tot_asset), 756))",
+    "divide(ts_sum(ts_delta(vec_avg(fnd72_pit_or_bs_q_bs_retain_earn), 252), 756), ts_mean(vec_avg(fnd72_pit_or_bs_a_bs_tot_asset), 756))",
+    "divide(vec_avg(fnd72_pit_or_cf_a_cf_cash_from_oper), subtract(vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs), vec_avg(fnd72_pit_or_is_a_is_unrealized_gain_loss_comp_inc)))",
+    "divide(vec_avg(fnd72_pit_or_cf_q_cf_cash_from_oper), subtract(vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs), vec_avg(fnd72_pit_or_is_a_is_unrealized_gain_loss_comp_inc)))",
+    "divide(vec_avg(fnd72_pit_or_cf_a_cf_cash_from_oper), subtract(vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs), vec_avg(fnd72_pit_or_is_a_is_unrealized_gain_loss_comp_inc)))",
+    "divide(vec_avg(fnd72_pit_or_cf_q_cf_cash_from_oper), subtract(vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs), vec_avg(fnd72_pit_or_is_a_is_unrealized_gain_loss_comp_inc)))",
+    "divide(vec_avg(fnd72_pit_or_cf_a_cf_cash_from_oper), subtract(vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs), vec_avg(fnd72_pit_or_is_q_is_unrealized_gain_loss_comp_inc)))",
+    "divide(vec_avg(fnd72_pit_or_cf_q_cf_cash_from_oper), subtract(vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs), vec_avg(fnd72_pit_or_is_q_is_unrealized_gain_loss_comp_inc)))",
+    "divide(vec_avg(fnd72_pit_or_cf_a_cf_cash_from_oper), subtract(vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs), vec_avg(fnd72_pit_or_is_q_is_unrealized_gain_loss_comp_inc)))",
+    "divide(vec_avg(fnd72_pit_or_cf_q_cf_cash_from_oper), subtract(vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs), vec_avg(fnd72_pit_or_is_q_is_unrealized_gain_loss_comp_inc)))",
+    "quantile(divide(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs)), driver=\"gaussian\", sigma=1.0)",
+    "quantile(divide(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs)), driver=\"gaussian\", sigma=1.0)",
+    "quantile(divide(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs)), driver=\"gaussian\", sigma=1.0)",
+    "quantile(divide(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs)), driver=\"gaussian\", sigma=1.0)",
+    "quantile(divide(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs)), driver=\"gaussian\", sigma=1.0)",
+    "quantile(divide(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs)), driver=\"gaussian\", sigma=1.0)",
+    "quantile(divide(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs)), driver=\"gaussian\", sigma=1.0)",
+    "quantile(divide(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs)), driver=\"gaussian\", sigma=1.0)",
+    "subtract(ts_delta(vec_avg(fnd72_pit_or_cf_a_cf_chng_non_cash_work_cap), 126), ts_delta(vec_avg(fnd72_pit_or_is_a_sales_rev_turn), 126))",
+    "subtract(ts_delta(vec_avg(fnd72_pit_or_cf_a_cf_chng_non_cash_work_cap), 126), ts_delta(vec_avg(fnd72_pit_or_is_q_sales_rev_turn), 126))",
+    "subtract(ts_delta(vec_avg(fnd72_pit_or_cf_q_cf_chng_non_cash_work_cap), 126), ts_delta(vec_avg(fnd72_pit_or_is_a_sales_rev_turn), 126))",
+    "subtract(ts_delta(vec_avg(fnd72_pit_or_cf_q_cf_chng_non_cash_work_cap), 126), ts_delta(vec_avg(fnd72_pit_or_is_q_sales_rev_turn), 126))",
+    "subtract(vec_avg(fnd72_pit_or_is_a_eff_int_rate), divide(vec_avg(fnd72_pit_or_is_a_is_int_expense), ts_mean(vec_avg(fnd72_pit_or_bs_a_bs_tot_asset), 126)))",
+    "subtract(vec_avg(fnd72_pit_or_is_a_eff_int_rate), divide(vec_avg(fnd72_pit_or_is_a_is_int_expense), ts_mean(vec_avg(fnd72_pit_or_bs_q_bs_tot_asset), 126)))",
+    "subtract(vec_avg(fnd72_pit_or_is_a_eff_int_rate), divide(vec_avg(fnd72_pit_or_is_q_is_int_expense), ts_mean(vec_avg(fnd72_pit_or_bs_a_bs_tot_asset), 126)))",
+    "subtract(vec_avg(fnd72_pit_or_is_a_eff_int_rate), divide(vec_avg(fnd72_pit_or_is_q_is_int_expense), ts_mean(vec_avg(fnd72_pit_or_bs_q_bs_tot_asset), 126)))",
+    "subtract(vec_avg(fnd72_pit_or_is_q_eff_int_rate), divide(vec_avg(fnd72_pit_or_is_q_is_int_expense), ts_mean(vec_avg(fnd72_pit_or_bs_a_bs_tot_asset), 126)))",
+    "subtract(vec_avg(fnd72_pit_or_is_q_eff_int_rate), divide(vec_avg(fnd72_pit_or_is_q_is_int_expense), ts_mean(vec_avg(fnd72_pit_or_bs_q_bs_tot_asset), 126)))",
+    "subtract(vec_avg(fnd72_pit_or_is_q_eff_int_rate), divide(vec_avg(fnd72_pit_or_is_a_is_int_expense), ts_mean(vec_avg(fnd72_pit_or_bs_a_bs_tot_asset), 126)))",
+    "subtract(vec_avg(fnd72_pit_or_is_q_eff_int_rate), divide(vec_avg(fnd72_pit_or_is_a_is_int_expense), ts_mean(vec_avg(fnd72_pit_or_bs_q_bs_tot_asset), 126)))",
+    "ts_corr(vec_avg(fnd72_pit_or_cf_a_cf_cash_from_oper), ts_delay(vec_avg(fnd72_pit_or_cf_a_cf_cash_from_oper), 252), 504)",
+    "ts_corr(vec_avg(fnd72_pit_or_cf_q_cf_cash_from_oper), ts_delay(vec_avg(fnd72_pit_or_cf_q_cf_cash_from_oper), 252), 504)",
+    "ts_sum(subtract(vec_avg(fnd72_pit_or_cf_a_cf_cash_from_oper), vec_avg(fnd72_pit_or_cf_a_cf_cap_expend_prpty_add)), 504)",
+    "ts_sum(subtract(vec_avg(fnd72_pit_or_cf_q_cf_cash_from_oper), vec_avg(fnd72_pit_or_cf_a_cf_cap_expend_prpty_add)), 504)",
+    "ts_sum(subtract(vec_avg(fnd72_pit_or_cf_q_cf_cash_from_oper), vec_avg(fnd72_pit_or_cf_q_cf_cap_expend_prpty_add)), 504)",
+    "ts_sum(subtract(vec_avg(fnd72_pit_or_cf_a_cf_cash_from_oper), vec_avg(fnd72_pit_or_cf_q_cf_cap_expend_prpty_add)), 504)"
+]

cnhkmcp/untracked/APP/trailSomeAlphas/skills/brain-feature-implementation/data/fundamental72_GLB_delay1/fundamental72_GLB_1_idea_1769852468022627100.json

@@ -0,0 +1,22 @@
+{
+    "template": "divide(abs(subtract(vec_avg({comprehensive_income}), vec_avg({net_inc_avail_com_shrhldrs}))), vec_avg({tot_asset}))",
+    "idea": "**Concept**: Comprehensive Income Divergence\n- **Sample Fields Used**: comprehensive_income, net_inc_avail_com_shrhldrs\n- **Definition**: Absolute deviation of comprehensive income from net income, normalized by total assets\n- **Why This Feature**: Large deviations indicate significant unrealized gains/losses, foreign exchange impacts, or pension adjustments not captured in net income, signaling earnings quality issues\n- **Logical Meaning**: Identifies periods where \"hidden\" volatility in other comprehensive income components materially impacts total economic performance\n- **is filling nan necessary**: Comprehensive income components may be missing for some periods; backfill only if subsequent data exists\n- **Directionality**: Higher values indicate lower earnings quality and greater off-income-statement volatility\n- **Boundary Conditions**: Values >5% of assets suggest material non-operating adjustments; persistent deviations indicate structural currency or pension exposure",
+    "expression_list": [
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_a_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_q_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+        "divide(abs(subtract(vec_avg(fnd72_pit_or_is_a_is_comprehensive_income_per_shr), vec_avg(fnd72_pit_or_is_q_is_net_inc_avail_com_shrhldrs))), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))"
+    ]
+}

cnhkmcp/untracked/APP/trailSomeAlphas/skills/brain-feature-implementation/data/fundamental72_GLB_delay1/fundamental72_GLB_1_idea_1769852468554457600.json

@@ -0,0 +1,14 @@
+{
+    "template": "divide(add(vec_avg({rental_exp_year_4}), vec_avg({rental_exp_year_5})), vec_avg({tot_asset}))",
+    "idea": "**Concept**: Operating Lease Commitment Concentration\n- **Sample Fields Used**: rental_exp_year_4, rental_exp_year_5, tot_asset\n- **Definition**: Forward lease commitments (years 4-5) as percentage of total assets, measuring off-balance-sheet liability exposure\n- **Why This Feature**: Captures long-term lease obligations not fully reflected in debt metrics; critical for retail, airline, and real estate intensive industries\n- **Logical Meaning**: Structural exposure to long-term fixed obligations requiring future cash generation\n- **is filling nan necessary**: Missing future lease commitments may indicate no leases or disclosure gaps; verify before filling\n- **Directionality**: Higher values indicate significant off-balance-sheet leverage; low values indicate asset-light or owned-asset models\n- **Boundary Conditions**: Values >20% of assets indicate lease-dependent business model; zero indicates minimal lease exposure",
+    "expression_list": [
+        "divide(add(vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+        "divide(add(vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+        "divide(add(vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+        "divide(add(vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+        "divide(add(vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+        "divide(add(vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))",
+        "divide(add(vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_q_bs_tot_asset))",
+        "divide(add(vec_avg(fnd72_pit_or_bs_q_bs_rental_exp_year_4), vec_avg(fnd72_pit_or_bs_a_bs_rental_exp_year_5)), vec_avg(fnd72_pit_or_bs_a_bs_tot_asset))"
+    ]
+}

cnhkmcp/untracked/APP/trailSomeAlphas/skills/brain-feature-implementation/data/fundamental72_GLB_delay1/fundamental72_GLB_1_idea_1769852469133324600.json

@@ -0,0 +1,8 @@
+{
+    "template": "divide(subtract(vec_avg({tax_eff_on_abnormal_item}), ts_mean(vec_avg({tax_eff_on_abnormal_item}), 504)), ts_std_dev(vec_avg({tax_eff_on_abnormal_item}), 504))",
+    "idea": "**Concept**: Abnormal Tax Effect Detection\n- **Sample Fields Used**: tax_eff_on_abnormal_item\n- **Definition**: Z-score of current tax effects on abnormal items relative to trailing 2-year history\n- **Why This Feature**: Unusual tax adjustments often precede restatements or indicate aggressive tax position recognition; anomalous values warrant scrutiny\n- **Logical Meaning**: Captures outlier tax adjustments that deviate from historical patterns of one-time item treatment\n- **is filling nan necessary**: Absence of abnormal items (zero/NaN) is meaningful and should not be filled\n- **Directionality**: Extreme positive or negative z-scores indicate unusual tax events; zero indicates normal operations\n- **Boundary Conditions**: |z-score| > 3 indicates statistically significant anomaly requiring investigation",
+    "expression_list": [
+        "divide(subtract(vec_avg(fnd72_pit_or_is_a_is_tax_eff_on_abnormal_item), ts_mean(vec_avg(fnd72_pit_or_is_a_is_tax_eff_on_abnormal_item), 504)), ts_std_dev(vec_avg(fnd72_pit_or_is_a_is_tax_eff_on_abnormal_item), 504))",
+        "divide(subtract(vec_avg(fnd72_pit_or_is_q_is_tax_eff_on_abnormal_item), ts_mean(vec_avg(fnd72_pit_or_is_q_is_tax_eff_on_abnormal_item), 504)), ts_std_dev(vec_avg(fnd72_pit_or_is_q_is_tax_eff_on_abnormal_item), 504))"
+    ]
+}

cnhkmcp/untracked/APP/trailSomeAlphas/skills/brain-feature-implementation/data/fundamental72_GLB_delay1/fundamental72_GLB_1_idea_1769852469704433900.json

@@ -0,0 +1,10 @@
+{
+    "template": "divide(ts_delta(vec_avg({cap_expend_prpty_add}), 252), ts_mean(vec_avg({tot_asset}), 252))",
+    "idea": "**Concept**: Capital Expenditure Acceleration\n- **Sample Fields Used**: cap_expend_prpty_add\n- **Definition**: Year-over-year change in capital expenditures normalized by trailing average total assets\n- **Why This Feature**: Accelerating capex signals management confidence in growth prospects; deceleration suggests caution or capacity saturation\n- **Logical Meaning**: Captures investment momentum relative to firm size, indicating strategic inflection points\n- **is filling nan necessary**: Zero values represent actual lack of investment and should not be filled; missing data requires backfilling\n- **Directionality**: Positive values indicate expansion; negative values indicate contraction or maintenance mode\n- **Boundary Conditions**: Extreme positive values (>50% of assets) suggest aggressive growth or acquisition activity; sustained negative values indicate asset-light transitions",
+    "expression_list": [
+        "divide(ts_delta(vec_avg(fnd72_pit_or_cf_a_cf_cap_expend_prpty_add), 252), ts_mean(vec_avg(fnd72_pit_or_bs_a_bs_tot_asset), 252))",
+        "divide(ts_delta(vec_avg(fnd72_pit_or_cf_a_cf_cap_expend_prpty_add), 252), ts_mean(vec_avg(fnd72_pit_or_bs_q_bs_tot_asset), 252))",
+        "divide(ts_delta(vec_avg(fnd72_pit_or_cf_q_cf_cap_expend_prpty_add), 252), ts_mean(vec_avg(fnd72_pit_or_bs_a_bs_tot_asset), 252))",
+        "divide(ts_delta(vec_avg(fnd72_pit_or_cf_q_cf_cap_expend_prpty_add), 252), ts_mean(vec_avg(fnd72_pit_or_bs_q_bs_tot_asset), 252))"
+    ]
+}

cnhkmcp/untracked/APP/trailSomeAlphas/skills/brain-feature-implementation/data/fundamental72_GLB_delay1/fundamental72_GLB_1_idea_1769852470248911900.json

@@ -0,0 +1,10 @@
+{
+    "template": "divide(ts_mean(vec_avg({cash_from_oper}), 126), ts_mean(vec_avg({cash_paid_for_int_debt}), 126))",
+    "idea": "**Concept**: Debt Servicing Coverage Ratio\n- **Sample Fields Used**: cash_from_oper, cash_paid_for_int_debt\n- **Definition**: Operating cash flow divided by cash interest paid, with 126-day smoothing\n- **Why This Feature**: Directly measures ability to service debt obligations from operations; critical distress predictor combining liquidity generation with financing burden\n- **Logical Meaning**: Synthesis of operational performance (numerator) and financial leverage cost (denominator)\n- **is filling nan necessary**: Missing interest payments should be treated as zero only if confirmed no debt; otherwise backfill\n- **Directionality**: Higher values indicate stronger coverage (>3 is healthy); values <1 indicate distress\n- **Boundary Conditions**: Values approaching infinity indicate no debt; negative values indicate cash burn despite interest obligations",
+    "expression_list": [
+        "divide(ts_mean(vec_avg(fnd72_pit_or_cf_a_cf_cash_from_oper), 126), ts_mean(vec_avg(fnd72_pit_or_cf_a_cf_act_cash_paid_for_int_debt), 126))",
+        "divide(ts_mean(vec_avg(fnd72_pit_or_cf_q_cf_cash_from_oper), 126), ts_mean(vec_avg(fnd72_pit_or_cf_a_cf_act_cash_paid_for_int_debt), 126))",
+        "divide(ts_mean(vec_avg(fnd72_pit_or_cf_q_cf_cash_from_oper), 126), ts_mean(vec_avg(fnd72_pit_or_cf_q_cf_act_cash_paid_for_int_debt), 126))",
+        "divide(ts_mean(vec_avg(fnd72_pit_or_cf_a_cf_cash_from_oper), 126), ts_mean(vec_avg(fnd72_pit_or_cf_q_cf_act_cash_paid_for_int_debt), 126))"
+    ]
+}

cnhkmcp/untracked/APP/trailSomeAlphas/skills/brain-feature-implementation/data/fundamental72_GLB_delay1/fundamental72_GLB_1_idea_1769852470805192900.json

@@ -0,0 +1,8 @@
+{
+    "template": "divide(ts_std_dev(vec_avg({int_expense}), 252), abs(ts_mean(vec_avg({int_expense}), 252)))",
+    "idea": "**Concept**: Interest Expense Stability Coefficient\n- **Sample Fields Used**: int_expense\n- **Definition**: Coefficient of variation (standard deviation divided by mean) of interest expense over trailing 252 days\n- **Why This Feature**: Stable interest expenses indicate predictable debt service obligations and conservative capital structure management; high volatility suggests refinancing risk or variable rate exposure\n- **Logical Meaning**: Measures the consistency of financing costs over time; invariant firms have predictable capital structures\n- **is filling nan necessary**: Backfilling may be appropriate for quarterly reporting gaps, but zero values should not be filled as they indicate no interest expense\n- **Directionality**: Lower values indicate stability (desirable); higher values indicate financial stress or variable rate exposure\n- **Boundary Conditions**: Values approaching zero indicate either no debt or perfectly fixed rates; extreme spikes indicate distressed refinancing",
+    "expression_list": [
+        "divide(ts_std_dev(vec_avg(fnd72_pit_or_is_a_is_int_expense), 252), abs(ts_mean(vec_avg(fnd72_pit_or_is_a_is_int_expense), 252)))",
+        "divide(ts_std_dev(vec_avg(fnd72_pit_or_is_q_is_int_expense), 252), abs(ts_mean(vec_avg(fnd72_pit_or_is_q_is_int_expense), 252)))"
+    ]
+}

cnhkmcp/untracked/APP/trailSomeAlphas/skills/brain-feature-implementation/data/fundamental72_GLB_delay1/fundamental72_GLB_1_idea_1769852471380158000.json

@@ -0,0 +1,10 @@
+{
+    "template": "divide(ts_sum(ts_delta(vec_avg({retain_earn}), 252), 756), ts_mean(vec_avg({tot_asset}), 756))",
+    "idea": "**Concept**: Retained Earnings Growth Trajectory\n- **Sample Fields Used**: retain_earn\n- **Definition**: 3-year cumulative change in retained earnings normalized by average total assets\n- **Why This Feature**: Measures long-term profit retention and reinvestment success; declining cumulative trend indicates dividend overpayment or accumulated losses\n- **Logical Meaning**: Accumulated historical profitability available for reinvestment or distribution\n- **is filling nan necessary**: Annual data points require interpolation or backfilling for quarterly analysis\n- **Directionality**: Positive cumulative growth indicates value retention; negative indicates eroding equity base\n- **Boundary Conditions**: Declining values approaching zero indicate depleted equity; rapid growth indicates aggressive retention",
+    "expression_list": [
+        "divide(ts_sum(ts_delta(vec_avg(fnd72_pit_or_bs_a_bs_retain_earn), 252), 756), ts_mean(vec_avg(fnd72_pit_or_bs_a_bs_tot_asset), 756))",
+        "divide(ts_sum(ts_delta(vec_avg(fnd72_pit_or_bs_a_bs_retain_earn), 252), 756), ts_mean(vec_avg(fnd72_pit_or_bs_q_bs_tot_asset), 756))",
+        "divide(ts_sum(ts_delta(vec_avg(fnd72_pit_or_bs_q_bs_retain_earn), 252), 756), ts_mean(vec_avg(fnd72_pit_or_bs_q_bs_tot_asset), 756))",
+        "divide(ts_sum(ts_delta(vec_avg(fnd72_pit_or_bs_q_bs_retain_earn), 252), 756), ts_mean(vec_avg(fnd72_pit_or_bs_a_bs_tot_asset), 756))"
+    ]
+}