[Bug] SEC standardized statements: missing debt tag mappings, and operating income imputed as revenue

[eivanovski-lab]

What's Wrong?

Two issues in the SEC standardized statements (openbb-sec 1.6.7), both found while migrating a dashboard onto equity.fundamental.balance / income.

1. balance_sheet.json is missing five tag spellings, so current_portion_of_long_term_debt and short_term_debt come back empty for issuers that use them.

current_portion_of_long_term_debt accepts only LongTermDebtCurrent, CurrentPortionOfLongTermDebt, CurrentPortionOfNoncurrentBorrowings, CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings, CurrentPortionOfLongtermBorrowings. Issuers whose long-term debt line includes capital leases file the current half under LongTermDebtAndCapitalLeaseObligationsCurrent; the noncurrent twin LongTermDebtAndCapitalLeaseObligations is already mapped under long_term_debt, so only the current half was left out.

Total debt (short_term_debt + current_portion_of_long_term_debt + long_term_debt) against stockanalysis, latest quarterly balance:

	openbb-sec 1.6.7	reference	missed
XOM	32,229 M	42,368 M	us-gaap:DebtCurrent = 10,139 M
KO	39,315 M	43,543 M	us-gaap:LongTermDebtAndCapitalLeaseObligationsCurrent = 4,493 M
CVS	59,452 M	—	us-gaap:DebtCurrent = 1,958 M
MU	5,140 M	—	us-gaap:LongTermDebtAndCapitalLeaseObligationsCurrent = 582 M

Adding these names to the existing rows fixes all four (verified locally by appending to schema._statements["balance_sheet"] before the first request):

• current_portion_of_long_term_debt: LongTermDebtAndCapitalLeaseObligationsCurrent, LongTermDebtCurrentMaturities, DebtCurrent
• short_term_debt: NotesAndLoansPayable, OtherShortTermBorrowings

Each is a spelling of a quantity the schema already models, not a new quantity.

2. total_operating_income is imputed as total_revenue for issuers that publish no operating-expense subtotal.

source reads imputed-rollup: total_revenue(+) and the value equals total_revenue to the dollar, i.e. a 100% operating margin. Reproduced on XOM, O (Realty Income) and BRK-B, annual and quarterly, all periods. An operating income equal to revenue is never right; returning None would be more useful than a roll-up with nothing subtracted.

Steps to Reproduce

from openbb import obb

# 1 — missing current maturities
b = obb.equity.fundamental.balance(symbol="XOM", provider="sec", period="quarterly", limit=1).results[0]
print(b.short_term_debt, b.current_portion_of_long_term_debt, b.long_term_debt)
# None None 32229000000.0   — the issuer files us-gaap:DebtCurrent = 10,139 M at that date

# 2 — operating income equals revenue
i = obb.equity.fundamental.income(symbol="XOM", provider="sec", period="annual", limit=1).results[0]
print(i.total_revenue, i.total_operating_income)
# 332238000000.0 332238000000.0

Versions

openbb-sec 1.6.7, openbb-core 1.6.13, openbb-equity 1.6.2, Python 3.12, macOS.