BrightQuery Docs

Accounting Formulas

Current Assets Formula:
- Current Assets = Cash + Accounts Receivable + Inventories + US Government Obligations + Tax Exempt Securities - Allowance for Bad Debts + Other Current Assets
Non Current Assets Formula:
- Non Current Assets = Loans to Shareholders + Mortgage and Real Estate Loans + Other Investments + Building and Other Depreciable Assets + Depletable Assets - Accumulated Depreciation - Accumulated Depletion + Land + Intangible Assets Amortizable - Accumulated Amortization + Other Assets
Total Assets Formula:
- Total Assets = Current Assets + Non Current Assets
Current Liabilities Formula:
- Current Liabilities = Accounts Payable + Short Term Debt + Other Current Liabilities
Non Current Liabilities Formula:
- Non Current Liabilities = Loans from Shareholders + Long Term Debt + Other Liabilities
Total Debt Formula:
- Total Debt = Short Term Debt + Long Term Debt
Total Liabilities and Equity Formula:
- Total Liabilities and Equity = Current Liabilities + Non Current Liabilities + Shareholders Equity

		Most Recent	Time Series Annual	Time Series Quarterly	Time Series Monthly
		bq_company_variables_mr	bq_company_variables_ts	bq_company_variables_tsq	bq_company_variables_tsm
Current Assets	bq_current_assets
Cash	bq_cash
Trade Notes and Accounts Receivable	bq_trade_notes_and_accounts_receivable
Less Allowance for Bad Debts	bq_less_allowance_for_bad_debts
Inventories	bq_inventories
U.S. Government Obligations	bq_us_government_obligations
Tax-Exempt Securities	bq_tax_exempt_securities
Other Current Assets	bq_other_current_assets
Non-Current Assets	bq_non_current_assets
Loans to Shareholders	bq_loans_to_shareholders
Mortgage and Real Estate Loans	bq_mortgage_and_real_estate_loans
Other Investments	bq_other_investments
Buildings and Other Depreciable Assets	bq_buildings_and_other_depreciable_assets
Less Accumulated Depreciation	bq_less_accumulated_depreciation
Depletable Assets	bq_depletable_assets
Less Accumulated Depletion	bq_less_accumulated_depletion
Land (Net of Any Amortization)	bq_land
Intangible Assets (Amortizable Only)	bq_intangible_assets_amortizable
Less Accumulated Amortization	bq_less_accumulated_amortization
Other Non-Current Assets	bq_other_non_current_assets
Total Assets	bq_total_assets

Current Liabilities	bq_current_liabilities
Accounts Payable	bq_accounts_payable
Short-term debt	bq_short_term_debt
Other Current Liabilities	bq_other_current_liabilities
Non-Current Liabilities	bq_non_current_liabilities
Loans from Shareholders	bq_loans_from_shareholders
Long-term debt	bq_long_term_debt
Other Non-Current Liabilities	bq_other_non_current_liabilities
Total Debt	bq_total_debt
Total Liabilities	bq_total_liabilities
Shareholders Equity	bq_shareholders_equity

Total Liabilities and Shareholders Equity	bq_total_liabilities_and_equity

Note: The suffix "_mr" is appended to the above field names for the table bq_company_variables_mr

Balance Sheet

Accounting Formulas