Method · 5 min

Reported or calculated?

Distinguish source facts, derived metrics, and explanatory rules.

5 minute readMethod-led

Reported

A reported value traces to a specific filing field with period, context, unit, and document reference.

Calculated

A derived metric must expose its formula and inputs. If an input is missing, zero, or not meaningful, the rule should suppress the result instead of creating false precision.

Equity ratio = equity / assets
Net margin requires reported revenue
Growth requires comparable periods