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uscogdata/R/revenue.R
T
jared 93300ae0c1
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feat: three-concept expenditure model classified by crosswalk membership (#11)
Rewrites expenditure/revenue classification off item-code first-letter
prefixes and onto summary_categories membership (F-018: prefix Y spans
revenue, expenditure, and balance codes), and exposes
expenditure_concept = c("primary", "direct", "total") with primary as
the new default:

  primary = operations + capital + assistance
  direct  = primary + interest + insurance_benefits   (Census Direct)
  total   = direct + intergovernmental                (M/L/Q via ig views)

- inst/sql: flow views (20-25) select by crosswalk membership;
  summary_categories moves to 11- so it registers before them (DuckDB
  binds view sources eagerly). The IG leg gains Q11/Q12/Q18 state
  school-system payments (F-017).
- R: one subtype scope per verb call drives the verb SQL, the
  harmonization exclusion count, and the complete = TRUE grid;
  flow_prefixes survives only to scope recipe suggestions.
  cog_geographic_rollup/cog_peer_compare accept primary|direct, still
  refuse total, and now actually pass the concept through.
- Balance codes can never reach a spending or revenue result
  (uscogdata#25), asserted at both view and verb level.
- Deletes the #11 skip; per the 2026-07-30 owner ruling the F-018 Y01
  proof is asserted against the crosswalk, not the default
  cog_revenue() call (which stays General Revenue pending #12).

Suite: 696 pass / 0 fail / 1 skip (#12, expected).

Closes #11
2026-07-30 16:56:50 -04:00

41 lines
1.7 KiB
R

# R/revenue.R
#' Summarized revenue by category
#'
#' Mirror of [cog_spending()] for revenue categories. One row per
#' `(year, canonical_govid, revenue_subtype, category)`. Amounts are returned
#' in **full U.S. dollars** (raw Census values are in $1,000s; this verb
#' multiplies by 1000 and records the conversion in `provenance`).
#'
#' @inheritParams cog_spending
#' @return Tibble with columns `year`, `canonical_govid`, `gov_name`,
#' `revenue_subtype`, `category`, `amt_nominal`, optional `amt_real`,
#' optional `amt_per_capita_nominal`, optional `amt_per_capita_real`,
#' optional `pop_source`, `codes_included`, `aggregate_fallback`, `notes`,
#' and `value_source` when `complete = TRUE`.
#' @export
cog_revenue <- function(govid, years, category = NULL,
per_capita = FALSE, adjust_to_year = NULL,
basis = c("harmonized", "raw"), recipe = NULL,
complete = FALSE) {
# flow_prefixes no longer classifies rows (crosswalk revenue_subtype
# membership does -- General Revenue, i.e. everything except
# insurance_trust) -- it only scopes the recipe-suggestion machinery to
# this verb's recipe families (see R/suggestions.R).
.verb_spendrev(
verb = "cog_revenue",
view_base = "revenue_annotated",
subtype_col = "revenue_subtype",
flow_prefixes = c("T", "A", "U", "B", "C", "D"),
call = match.call(),
govid = govid,
years = years,
category = category,
per_capita = per_capita,
adjust_to_year = adjust_to_year,
basis = basis,
recipe = recipe,
complete = complete
)
}