Initial commit
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{
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"concept_mappings": {
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"Sales and Service Revenue": [
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"brka_SalesAndServiceRevenue"
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]
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},
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"hierarchy_rules": {
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"Revenue": {
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"components": [
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"Sales and Service Revenue",
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"Operating Lease Revenue"
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],
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"description": "Total revenue comprises sales/service revenue and operating lease income for holding company"
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}
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},
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"business_context": {
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"entity_type": "holding_company",
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"industry": "diversified_conglomerate",
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"description": "Berkshire Hathaway operates diverse businesses including insurance, utilities, railroads, and manufacturing"
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}
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}
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@@ -0,0 +1,64 @@
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{
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"entity_info": {
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"name": "Microsoft Corporation",
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"cik": "0000789019",
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"ticker": "MSFT",
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"description": "Microsoft-specific concept mappings for unique business terminology"
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},
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"concept_mappings": {
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"_comment_msft_revenue": "Microsoft uses specific revenue categorization that differs from standard tech companies",
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"Product Revenue": [
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"msft_ProductRevenue",
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"msft_WindowsCommercialRevenue",
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"msft_WindowsConsumerRevenue",
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"msft_OfficeCommercialRevenue"
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],
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"Service Revenue": [
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"msft_ServiceRevenue",
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"msft_CloudServicesRevenue",
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"msft_ConsultingServicesRevenue"
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],
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"Subscription Revenue": [
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"msft_Office365CommercialRevenue",
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"msft_Office365ConsumerRevenue",
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"msft_DynamicsRevenue"
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],
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"Platform Revenue": [
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"msft_AzureRevenue",
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"msft_XboxContentAndServicesRevenue"
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],
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"_comment_msft_expenses": "Microsoft has unique expense categorizations for sales and marketing vs G&A",
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"Sales and Marketing Expense": [
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"msft_SalesAndMarketingExpense",
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"msft_AdvertisingAndPromotionExpense"
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],
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"Technical Support Expense": [
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"msft_TechnicalSupportExpense",
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"msft_CustomerSupportExpense"
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]
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},
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"hierarchy_rules": {
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"_comment": "Rules for handling Microsoft-specific hierarchical relationships",
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"revenue_hierarchy": {
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"parent": "Revenue",
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"children": ["Product Revenue", "Service Revenue", "Subscription Revenue", "Platform Revenue"],
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"calculation_rule": "sum"
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},
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"expense_hierarchy": {
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"parent": "Operating Expenses",
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"children": ["Sales and Marketing Expense", "Technical Support Expense"],
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"calculation_rule": "sum"
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}
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}
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}
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@@ -0,0 +1,54 @@
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{
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"metadata": {
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"entity_identifier": "tsla",
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"company_name": "Tesla, Inc.",
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"cik": "1318605",
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"priority": "high",
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"created_date": "2024-06-25",
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"last_updated": "2024-06-25",
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"description": "Tesla-specific concept mappings to handle automotive, energy, and service revenue streams"
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},
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"concept_mappings": {
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"Automotive Revenue": [
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"tsla_AutomotiveRevenue",
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"tsla_AutomotiveSales",
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"tsla_VehicleRevenue"
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],
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"Automotive Leasing Revenue": [
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"tsla_AutomotiveLeasing",
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"tsla_AutomotiveLeasingRevenue",
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"tsla_VehicleLeasingRevenue"
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],
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"Energy Revenue": [
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"tsla_EnergyGenerationAndStorageRevenue",
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"tsla_EnergyRevenue",
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"tsla_SolarRevenue",
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"tsla_EnergyStorageRevenue"
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],
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"Service Revenue": [
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"tsla_ServicesAndOtherRevenue",
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"tsla_ServiceRevenue",
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"tsla_SuperchargerRevenue"
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]
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},
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"hierarchy_rules": {
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"Revenue": {
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"children": [
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"Automotive Revenue",
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"Energy Revenue",
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"Service Revenue"
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]
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},
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"Automotive Revenue": {
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"children": [
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"Automotive Leasing Revenue"
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]
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}
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},
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"business_context": {
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"primary_revenue_streams": ["automotive", "energy", "services"],
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"revenue_model": "product_and_service",
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"key_metrics": ["vehicle_deliveries", "energy_deployments"],
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"industry": "automotive_technology"
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}
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}
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