METHODOLOGY

Sources and records.

Government registries and original filings are preferred for legal status and filing data.

Source-linked information

Records identify the source of material information whenever a source record is available.

Conflicting records

Different sources can report different names, addresses, periods or figures. Source-specific values and dates are retained rather than silently combined.

Missing information

Organizations have different filing requirements and public disclosure obligations. A blank field does not by itself indicate that an activity did not occur.

Dates

Tax year, filing date, reporting period and source retrieval date are separate fields.