jared
225cd60968
Re-measured CLAUDE.md's test count on the final tree (764, not 763 -- the earlier number predated the balance_caveats schema test). Removed notes from cog_balances()'s @return block: it was copied from cog_spending()'s @return style without checking cog_balances() never calls .verb_spendrev(), the only place that sets notes. Verified the remaining documented columns against colnames() observed across every argument combination (bare, per_capita, adjust_to_year, both, recipe, category filter).
164 lines
7.1 KiB
R
164 lines
7.1 KiB
R
# R/balances.R
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#
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# Cash and security holdings. A third verb rather than an argument on a money
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# verb because holdings are a STOCK -- a balance at a point in time -- while
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# cog_spending()/cog_revenue() return FLOWS over a fiscal year. The money
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# verbs' whole argument vocabulary (expenditure_concept, revenue_concept,
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# complete=) describes flows and is meaningless here, so this deliberately
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# does NOT route through .verb_spendrev().
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#' Cash and security holdings for one or more governments
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#'
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#' Returns Census cash-and-security holdings (`category_type = "balance"`):
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#' fund balances, retirement system holdings and insurance trust balances.
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#'
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#' @section Holdings are not GAAP fund balance:
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#' Census holdings are **gross** -- no liabilities are netted -- so a reserve
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#' ratio built from them overstates what is actually available. They are not
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#' comparable to a GAAP fund balance from an ACFR.
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#'
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#' @param govid Canonical govid(s): a character vector, or a data frame with a
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#' `canonical_govid` column (e.g. from [cog_gov_search()]).
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#' @param years Integer vector of fiscal years.
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#' @param category Optional character vector of categories to keep. One of
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#' `"Fund Balances"`, `"Insurance Trust Balances"`,
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#' `"Retirement System Holdings"`. There is deliberately no `subtype`
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#' argument: for holdings, `category` is a strict coarsening of
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#' `balance_subtype` (unlike the money verbs, where the two axes cross), so
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#' every combination would be either redundant or empty.
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#' `category = "Fund Balances"` is exactly the `general` family
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#' (`W01`/`W31`/`W61`). `balance_subtype` is returned, so a finer split is
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#' one `dplyr::filter()` away.
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#' @param per_capita Divide holdings by population. Note this is a **stock per
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#' resident** (reserves per person), which is *not* comparable to
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#' [cog_spending()]'s per-capita figures -- those are a flow per person.
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#' @param adjust_to_year Deflate to this year's dollars (CPI-U).
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#' @param basis Accepted for uniformity with the money verbs, but currently a
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#' **no-op**: `harmonization_map` carries no balance-code rows, so harmonized
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#' and raw space are identical for holdings. Reported in
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#' `provenance$basis_note`.
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#' @param recipe Optional harmonization recipe id (see [cog_recipes()]).
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#' `"cash_securities_z77_wide"` and `"cash_securities_z78_wide"` bridge the
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#' wide era to the modern one.
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#'
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#' @return Tibble with columns `year`, `canonical_govid`, `gov_name`,
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#' `balance_subtype`, `category`, `amt_nominal`, `codes_included`,
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#' `aggregate_fallback`, plus optional `amt_per_capita_nominal` and
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#' `pop_source` (when `per_capita = TRUE`), and optional `amt_real` and
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#' `amt_per_capita_real` (when `adjust_to_year` is set). Amounts are full
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#' US dollars.
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#'
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#' Carries a `provenance` attribute matching
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#' `inst/schemas/provenance-v1.json`, whose `balance_caveats` block reports
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#' `not_gaap`, `not_gaap_note`, `coverage_window` (measured per-subtype year
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#' extents) and `truncated` (subtypes whose coverage falls short of the
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#' requested years). `expenditure_concept`/`revenue_concept` are `NA` --
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#' holdings are a stock, not a flow, so neither concept vocabulary applies.
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#' @export
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cog_balances <- function(govid, years, category = NULL,
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per_capita = FALSE, adjust_to_year = NULL,
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basis = c("harmonized", "raw"), recipe = NULL) {
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call <- match.call()
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basis <- match.arg(basis, c("harmonized", "raw"))
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.validate_balance_inputs(per_capita, adjust_to_year)
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govid <- .coerce_govid_input(govid)
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years <- as.integer(years)
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if (!is.null(adjust_to_year)) adjust_to_year <- as.integer(adjust_to_year)
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con <- .ensure_session()
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.require_balance_support(con)
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scope <- .check_govids_in_scope(govid)
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basis_note <- paste0(
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"`basis` has no effect on holdings: harmonization_map carries no ",
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"balance-code rows, so harmonized and raw space are identical here."
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)
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manifest <- .uscogdata_env$manifest
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recipe_block <- NULL
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category_for_prov <- category
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if (!is.null(recipe)) {
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.require_schema_v5(con, manifest, "recipe =")
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.validate_recipe_id(con, recipe)
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comps <- .recipe_components(con, recipe)
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recipe_label <- comps$label[[1]]
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result <- .run_recipe(con, recipe, govid, years)
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sql <- attr(result, "sql_query")
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result <- .shape_recipe_result(result, "balance_subtype", recipe_label)
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recipe_block <- list(
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recipe_id = recipe, label = recipe_label,
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components = .df_to_row_list(comps)
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)
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category_for_prov <- recipe_label
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} else {
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sql <- .build_verb_sql("balance_annotated", "balance_subtype",
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govid, years, category,
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ig_view = NULL, subtype_scope = NULL)
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result <- tibble::as_tibble(DBI::dbGetQuery(con, sql))
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}
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# Order matters (matches .verb_spendrev()): per-capita first, so
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# .attach_real_dollars() deflates the nominal per-capita column into
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# amt_per_capita_real rather than needing amt_per_capita_nominal recomputed.
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if (isTRUE(per_capita)) result <- .attach_per_capita(result, con, govid)
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if (!is.null(adjust_to_year)) {
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result <- .attach_real_dollars(result, adjust_to_year, per_capita)
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}
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prov <- .build_provenance(
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verb = "cog_balances", call = call, govid = govid, years = years,
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category = category_for_prov, per_capita = per_capita,
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adjust_to_year = adjust_to_year, result = result, sql = sql,
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subtype_col = "balance_subtype",
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basis = basis, basis_note = basis_note,
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# Neither concept vocabulary applies to a stock.
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expenditure_concept = NA_character_,
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revenue_concept = NA_character_,
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recipe = recipe_block
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)
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prov$scope$govids_found <- scope$found
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prov$scope$govids_missing <- scope$missing
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prov$balance_caveats <- .balance_caveats(
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con, prov$codes_summed$observed, years
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)
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.emit_balance_caveats(prov$balance_caveats)
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attr(result, "provenance") <- prov
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result
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}
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#' Cheap type validation for the two arguments cog_balances() shares with the
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#' money verbs. Mirrors the per_capita/adjust_to_year checks in
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#' .validate_verb_inputs() (R/spending.R) -- category/recipe validation is
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#' deliberately out of scope here (uscogdata#25 Task 3 review note).
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#' @noRd
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.validate_balance_inputs <- function(per_capita, adjust_to_year) {
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if (!is.logical(per_capita) || length(per_capita) != 1L) {
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cli::cli_abort("`per_capita` must be a length-1 logical.")
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}
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if (!is.null(adjust_to_year)) {
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if (!(is.integer(adjust_to_year) || is.numeric(adjust_to_year)) ||
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length(adjust_to_year) != 1L) {
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cli::cli_abort("`adjust_to_year` must be NULL or a length-1 integer.")
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}
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}
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invisible(TRUE)
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}
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#' Abort unless the mounted corpus classifies balance codes.
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#'
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#' `balance_subtype` arrived with cog_pipeline #76/#77 without a
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#' schema_version bump, so the check is on the column, not the version.
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#' @noRd
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.require_balance_support <- function(con) {
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if (.corpus_has_balance_subtype(con)) return(invisible(TRUE))
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cli::cli_abort(
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c("This corpus does not classify cash and security holdings.",
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i = "`summary_categories` has no {.field balance_subtype} column.",
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i = "Republish from cog_pipeline at #76/#77 or later."),
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class = "uscogdata_no_balance_support"
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)
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}
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