From 48d133a2aae8579d82d6dd4f4c2b2a8e52f10f93 Mon Sep 17 00:00:00 2001
From: Bergant <darko.bergant@adacta.si>
Date: Sat, 28 Mar 2015 14:19:41 +0100
Subject: [PATCH] calculate
calculate
---
DESCRIPTION | 3 +-
NAMESPACE | 4 +-
R/finstr.R | 131 ++++++++---------------------------
man/calculate.Rd | 32 +++++++++
man/expose.Rd | 54 ---------------
man/finstr-package.Rd | 14 ++--
man/get_elements.Rd | 2 +-
man/grapes-without-grapes.Rd | 18 -----
man/other.Rd | 16 -----
man/xbrl_create_data.Rd | 1 +
vignettes/Overview.Rmd | 43 +++++++++---
11 files changed, 104 insertions(+), 214 deletions(-)
create mode 100644 man/calculate.Rd
delete mode 100644 man/expose.Rd
delete mode 100644 man/grapes-without-grapes.Rd
delete mode 100644 man/other.Rd
diff --git a/DESCRIPTION b/DESCRIPTION
index 9100be3..3190962 100644
--- a/DESCRIPTION
+++ b/DESCRIPTION
@@ -14,7 +14,8 @@ Imports:
dplyr,
tidyr,
XBRL,
- RCurl
+ RCurl,
+ lazyeval
Suggests: testthat,
knitr
VignetteBuilder: knitr
diff --git a/NAMESPACE b/NAMESPACE
index 97e0306..87b0340 100644
--- a/NAMESPACE
+++ b/NAMESPACE
@@ -6,11 +6,9 @@ S3method(print,elements)
S3method(print,statement)
S3method(print,statements)
S3method(print,xbrl_vars)
-export("%without%")
-export(expose)
+export(calculate)
export(get_elements)
export(get_elements_hierarchy)
-export(other)
export(xbrl_get_relations)
export(xbrl_get_statement_ids)
export(xbrl_get_statements)
diff --git a/R/finstr.R b/R/finstr.R
index 47c385e..ee61e9f 100644
--- a/R/finstr.R
+++ b/R/finstr.R
@@ -22,6 +22,7 @@ NULL
#' Function to create package data included in the package
#'
#' @details xbrlDoAll creates > 5Mb list - we need only 2Mb
+#' @keywords internal
xbrl_create_data <-function() {
file1 <- "http://edgar.sec.gov/Archives/edgar/data/320193/000119312513416534/aapl-20130928.xml"
@@ -358,7 +359,7 @@ xbrl_get_statements <- function(xbrl_vars, rm_prefix = "us-gaap_") {
#' @param x A statement object
#' @param parent_id used as filter if defined
#' @param all if FALSE only terminal elements from the hierarchy will be returned
-#' @seealso \code{\link{get_elements}} and \code{\link{expose}}
+#' @seealso \code{\link{calculate}}
#' @export
get_elements <- function(x, parent_id = NULL, all = TRUE) {
# returns all terminating elements
@@ -396,108 +397,6 @@ as.elements <- function(x) {
return(x)
}
-#' Calculate higher order element values
-#'
-#' @param x a statement object
-#' @param ... elements of the statement
-#' @return a statement object
-#' @description Generate statement with agregated values.
-#' @details expose uses calculation link base hierarchy to find
-#' which concept to include in the aggregate. The aggregation function is
-#' always \emph{sum}. See examples for more details.
-#' @examples
-#' \dontrun{
-#'
-#' # total assets
-#' st1$StatementOfFinancialPositionClassified %>%
-#' expose(
-#' "Assets"
-#' )
-#'
-#' # current and non-current assets (using other)
-#' st1$StatementOfFinancialPositionClassified %>%
-#' expose(
-#' CurrentAssets = "AssetsCurrent",
-#' NoncurrentAssets = other("Assets"),
-#' "LiabilitiesAndStockholdersEquity"
-#' )
-#'
-#' # calculate non-current assets (using %without% operator)
-#' st1$StatementOfFinancialPositionClassified %>%
-#' expose(
-#' NoncurrentAssets = "Assets" %without% "AssetsCurrent",
-#' CurrentAssets = "AssetsCurrent",
-#' "LiabilitiesAndStockholdersEquity"
-#' )
-#' }
-#'
-#' @seealso \link{finstr}
-#' @export
-expose <- function(x, ...) {
- stop("Under construction")
- elements <- list(...)
- # prepare for "other" and "without" directive
- used_cols <- c()
- for(i in seq_along(elements)) {
- cols <- get_elements(x, elements[[i]])
- if(elements[[i]][1] == "")
- cols <- get_elements(x)
- el_type <- attr(elements[[i]], "type")
- if( !is.null(el_type) && el_type == "other") {
- cols <- cols[ !cols %in% used_cols]
- elements[[i]] <- cols
- }
- if( !is.null(el_type) && el_type == "without") {
- e1 <- get_elements(x, elements[[i]][[1]])
- e2 <- get_elements(x, elements[[i]][[2]])
- cols <- e1[!e1 %in% e2]
- elements[[i]] <- cols
- }
- used_cols <- union(used_cols, cols)
- }
-
- res <-
- data.frame(
- do.call(
- cbind,
- lapply(elements, function(element) {
- cols <- get_elements(x, element)
- cbind(rowSums(x[cols]))
- })
- )
- )
- names(res) <- elements
- names(res)[names(elements)!=""] <- names(elements)[names(elements)!=""]
- res <- cbind(x[,1:4], res )
- class(res) <- c("statement", "data.frame")
- return(res)
-}
-
-#' Used in expose to sum the concepts not already used
-#'
-#' @param element element from concept hierarchy
-#' @keywords internal
-#' @export
-other <- function(element = NULL) {
- if(missing(element)){
- element <- ""
- }
- attr(element, "type") <- "other"
- return(element)
-}
-
-#' Used in expose to sum the concepts under e1 without e2
-#'
-#' @param e1 element group
-#' @param e2 element group not to be included
-#' @keywords internal
-#' @export
-'%without%' <- function(e1, e2) {
- x <- list(e1, e2)
- attr(x, "type") <- "without"
- return(x)
-}
-
#' Merge two financial statements
#'
#' @description Merge two statements from different time periods.
@@ -577,4 +476,30 @@ merge.statements <- function(x, y, ...) {
return(z)
}
+#' Calculate formulas
+#'
+#' @param x a statement object
+#' @param ... list of formulas
+#' @examples
+#' \dontrun{
+#'
+#' balance_sheet %>% calculate(
+#'
+#' current_ratio = AssetsCurrent / LiabilitiesCurrent,
+#'
+#' quick_ratio =
+#' ( CashAndCashEquivalentsAtCarryingValue +
+#' AvailableForSaleSecuritiesCurrent +
+#' AccountsReceivableNetCurrent
+#' ) / LiabilitiesCurrent
+#' )
+#' }
+#' @export
+calculate <- function(x, ...) {
+
+ #dplyr::transmute_(x, endDate = ~endDate, .dots = lazyeval::lazy_dots(...))
+ dplyr::transmute_(x, endDate = ~endDate, .dots = lazyeval::lazy_dots(...)) %>%
+ dplyr::select(everything(), -matches("^\\."))
+
+}
diff --git a/man/calculate.Rd b/man/calculate.Rd
new file mode 100644
index 0000000..0273b19
--- /dev/null
+++ b/man/calculate.Rd
@@ -0,0 +1,32 @@
+% Generated by roxygen2 (4.1.0): do not edit by hand
+% Please edit documentation in R/finstr.R
+\name{calculate}
+\alias{calculate}
+\title{Calculate formulas}
+\usage{
+calculate(x, ...)
+}
+\arguments{
+\item{x}{a statement object}
+
+\item{...}{list of formulas}
+}
+\description{
+Calculate formulas
+}
+\examples{
+\dontrun{
+
+balance_sheet \%>\% calculate(
+
+ current_ratio = AssetsCurrent / LiabilitiesCurrent,
+
+ quick_ratio =
+ ( CashAndCashEquivalentsAtCarryingValue +
+ AvailableForSaleSecuritiesCurrent +
+ AccountsReceivableNetCurrent
+ ) / LiabilitiesCurrent
+)
+}
+}
+
diff --git a/man/expose.Rd b/man/expose.Rd
deleted file mode 100644
index 8e85c54..0000000
--- a/man/expose.Rd
+++ /dev/null
@@ -1,54 +0,0 @@
-% Generated by roxygen2 (4.1.0): do not edit by hand
-% Please edit documentation in R/finstr.R
-\name{expose}
-\alias{expose}
-\title{Calculate higher order element values}
-\usage{
-expose(x, ...)
-}
-\arguments{
-\item{x}{a statement object}
-
-\item{...}{elements of the statement}
-}
-\value{
-a statement object
-}
-\description{
-Generate statement with agregated values.
-}
-\details{
-expose uses calculation link base hierarchy to find
-which concept to include in the aggregate. The aggregation function is
-always \emph{sum}. See examples for more details.
-}
-\examples{
-\dontrun{
-
-# total assets
-st1$StatementOfFinancialPositionClassified \%>\%
- expose(
- "Assets"
- )
-
-# current and non-current assets (using other)
-st1$StatementOfFinancialPositionClassified \%>\%
- expose(
- CurrentAssets = "AssetsCurrent",
- NoncurrentAssets = other("Assets"),
- "LiabilitiesAndStockholdersEquity"
- )
-
-# calculate non-current assets (using \%without\% operator)
-st1$StatementOfFinancialPositionClassified \%>\%
- expose(
- NoncurrentAssets = "Assets" \%without\% "AssetsCurrent",
- CurrentAssets = "AssetsCurrent",
- "LiabilitiesAndStockholdersEquity"
- )
-}
-}
-\seealso{
-\link{finstr}
-}
-
diff --git a/man/finstr-package.Rd b/man/finstr-package.Rd
index d9e5a99..f0bb977 100644
--- a/man/finstr-package.Rd
+++ b/man/finstr-package.Rd
@@ -22,9 +22,8 @@ manipulate financial statements data in R.
\itemize{
\item
Convert XBRL (XML files and schemas) to a list of data frames
- (facts, contexts, roles and hierarchies) with \code{\link{xbrl_parse_min}}
- function. It is using XBRL parsing primitives from \link[XBRL]{XBRL-package}
- to parse only minimum data needed to construct financial statements.
+ (facts, contexts, roles and hierarchies) with \link[XBRL]{xbrlDoAll}
+ function from \link[XBRL]{XBRL-package}.
\item
Function \code{\link{xbrl_get_statements}} converts the XBRL data list
to \emph{statements} object. It is a list of
@@ -43,10 +42,11 @@ manipulate financial statements data in R.
}
\section{Using Financial Statements Data}{
\itemize{
-\item To calculate values of higher order concepts and concept
- combinations (e.g. \emph{non-current assets}) use \code{\link{expose}} function.
- The result of expose function is a statement object with transformed concepts
- (data frame columns).
+\item To calculate values with formulas use
+ use \code{\link{calculate}} function or use
+ statement as a data frame with R base functions or packages
+ like \link[dplyr]{dplyr} for manipulating data
+ frames.
\item
Function \code{\link{merge.statement}} can merge statements from different
periods to a single statement. The elements and hierarchies are merged to
diff --git a/man/get_elements.Rd b/man/get_elements.Rd
index c5db7e7..2b615bb 100644
--- a/man/get_elements.Rd
+++ b/man/get_elements.Rd
@@ -17,6 +17,6 @@ get_elements(x, parent_id = NULL, all = TRUE)
Get the terminating nodes of the calculation hierarchy
}
\seealso{
-\code{\link{get_elements}} and \code{\link{expose}}
+\code{\link{calculate}}
}
diff --git a/man/grapes-without-grapes.Rd b/man/grapes-without-grapes.Rd
deleted file mode 100644
index 32ce8af..0000000
--- a/man/grapes-without-grapes.Rd
+++ /dev/null
@@ -1,18 +0,0 @@
-% Generated by roxygen2 (4.1.0): do not edit by hand
-% Please edit documentation in R/finstr.R
-\name{\%without\%}
-\alias{\%without\%}
-\title{Used in expose to sum the concepts under e1 without e2}
-\usage{
-e1 \%without\% e2
-}
-\arguments{
-\item{e1}{element group}
-
-\item{e2}{element group not to be included}
-}
-\description{
-Used in expose to sum the concepts under e1 without e2
-}
-\keyword{internal}
-
diff --git a/man/other.Rd b/man/other.Rd
deleted file mode 100644
index c83e10d..0000000
--- a/man/other.Rd
+++ /dev/null
@@ -1,16 +0,0 @@
-% Generated by roxygen2 (4.1.0): do not edit by hand
-% Please edit documentation in R/finstr.R
-\name{other}
-\alias{other}
-\title{Used in expose to sum the concepts not already used}
-\usage{
-other(element = NULL)
-}
-\arguments{
-\item{element}{element from concept hierarchy}
-}
-\description{
-Used in expose to sum the concepts not already used
-}
-\keyword{internal}
-
diff --git a/man/xbrl_create_data.Rd b/man/xbrl_create_data.Rd
index e1509bd..1ed6b1d 100644
--- a/man/xbrl_create_data.Rd
+++ b/man/xbrl_create_data.Rd
@@ -12,4 +12,5 @@ Function to create package data included in the package
\details{
xbrlDoAll creates > 5Mb list - we need only 2Mb
}
+\keyword{internal}
diff --git a/vignettes/Overview.Rmd b/vignettes/Overview.Rmd
index 300155b..bea4d6b 100644
--- a/vignettes/Overview.Rmd
+++ b/vignettes/Overview.Rmd
@@ -108,13 +108,13 @@ balance_sheet <- st_all$StatementOfFinancialPositionClassified
## Calculate new values and ratios
Statement object (in our case `balance_sheet`) is also a data frame object.
With elements (or concepts) as columns and time periods as rows.
-It is possible then to use statement as a data frame:
+It is possible then to use statement as a data frame.
Lets calculate current ratio which is defined by
$$ Current Ratio = \frac{Current Assets}{Current Liabilities} $$
-```{r current_ratio, eval=FALSE}
+```{r dplyr}
library(dplyr)
balance_sheet %>%
@@ -123,11 +123,31 @@ balance_sheet %>%
```
+By using `calculate` function we can achieve the same result with
+less verbose language. Lets calculate now two ratios:
+
+```{r calculate}
+library(dplyr)
+
+balance_sheet %>% calculate(
+
+ Current_Ratio = AssetsCurrent / LiabilitiesCurrent,
+
+ Quick_Ratio =
+ ( CashAndCashEquivalentsAtCarryingValue +
+ AvailableForSaleSecuritiesCurrent +
+ AccountsReceivableNetCurrent
+ ) / LiabilitiesCurrent
+
+)
+```
+
+
If we need a period average value we can use a `lag` function.
For example, to calculate *DSO* (days sales outstanding) over longer periods
the average of account receivable is compared to net sales.
-We will use the formula for yearly statements:
+We will use the formula for yearly preiods:
$$ DSO = \frac{Average Accounts Receivable}{Sales Revenue} \times 365 $$
@@ -135,16 +155,17 @@ In this case we need to connect two type of statements: balance sheets and
income statements. With matching reporting periods it can be accomplished
with joining two data frames:
-```{r DaysSalesOutstanding, eval=FALSE}
+```{r DaysSalesOutstanding}
balance_sheet %>%
inner_join( st_all$StatementOfIncome, by = "endDate") %>%
- mutate(
- AccountReceivableLast = lag(AccountsReceivableNetCurrent),
- AccountReceivableAvg = (AccountReceivableLast+AccountsReceivableNetCurrent)/2,
- DaysSalesOutstanding = AccountReceivableAvg / SalesRevenueNet * 365
- ) %>%
- select(endDate, DaysSalesOutstanding) %>%
- na.omit()
+ calculate(
+ .AccountReceivableLast = lag(AccountsReceivableNetCurrent),
+ .AccountReceivableAvg = (.AccountReceivableLast + AccountsReceivableNetCurrent)/2,
+ DaysSalesOutstanding = .AccountReceivableAvg / SalesRevenueNet * 365
+ )
```
+
+The leading dot instructs the calculate function to hide the value. In our case
+only DaysSalesOutstanding is selected in final result.
--
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