jared
b03f095e49
Adds the NEWS entry, a Financial data pkgdown reference section (none existed for cog_spending/cog_revenue), and corrects CLAUDE.md's SQL-layer claim, view count, test count and fixture-year description against measured values. Also documents balance_caveats in inst/schemas/provenance-v1.json (test-first: added a schema-documentation test to test-balances.R, confirmed it failed, then fixed the schema) and fleshes out cog_balances()'s @return roxygen to enumerate its conditional columns, regenerating man/cog_balances.Rd.
74 lines
2.9 KiB
R
74 lines
2.9 KiB
R
% Generated by roxygen2: do not edit by hand
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% Please edit documentation in R/balances.R
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\name{cog_balances}
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\alias{cog_balances}
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\title{Cash and security holdings for one or more governments}
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\usage{
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cog_balances(
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govid,
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years,
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category = NULL,
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per_capita = FALSE,
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adjust_to_year = NULL,
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basis = c("harmonized", "raw"),
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recipe = NULL
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)
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}
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\arguments{
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\item{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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\item{years}{Integer vector of fiscal years.}
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\item{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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\item{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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\item{adjust_to_year}{Deflate to this year's dollars (CPI-U).}
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\item{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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\item{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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\value{
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Tibble with columns `year`, `canonical_govid`, `gov_name`,
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`balance_subtype`, `category`, `amt_nominal`, optional
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`amt_per_capita_nominal` and `pop_source` (when `per_capita = TRUE`),
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optional `amt_real` and `amt_per_capita_real` (when `adjust_to_year` is
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set), `codes_included`, `aggregate_fallback`, `notes`. Amounts are full
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US dollars.
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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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}
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\description{
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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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