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top 10 values in fields
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.DS_Store

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Census Debt By Entity 2019.xlsx

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acfrs_datachecking.Rproj

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Version: 1.0
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RestoreWorkspace: Default
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SaveWorkspace: Default
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AlwaysSaveHistory: Default
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EnableCodeIndexing: Yes
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UseSpacesForTab: Yes
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NumSpacesForTab: 2
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Encoding: UTF-8
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RnwWeave: Sweave
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LaTeX: pdfLaTeX

analysis.Rmd

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---
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title: "Comparing Total_liability vs Sum of the components"
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output: html_document
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---
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```{r setup, include=FALSE}
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knitr::opts_chunk$set(echo = TRUE, warning = FALSE, message = FALSE)
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library(tidyverse)
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library(writexl)
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```
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#### Read in data
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```{r}
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dec23 <- rio::import(here::here("data", "data-Dec23-2-tn.csv"))
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# data dimension
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dim(dec23)
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```
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The first few rows of the data
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```{r}
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head(dec23)
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```
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Summing up the following components to get column "sum_components":
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bonds_outstanding + compensated_absences + leases + loans_outstanding + net_pension_liability + net_opeb_liability.
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Filter for rows that have sum_components - total_liabilities > 0
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```{r}
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dec23 %>%
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mutate(sum_components = (bonds_outstanding + compensated_absences + leases + loans_outstanding +
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net_pension_liability + net_opeb_liability)) %>%
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mutate(sum_components_bigger = ifelse(sum_components - total_liabilities > 0, "Y", "N")) %>%
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filter(sum_components_bigger == "Y") -> result2
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result2 %>% head()
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#write_xlsx(result2, "sum_component_bigger_total_liabilities.xlsx")
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```
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Result: there are `r nrow(result2)` cases where the sum of components bigger than total_liabilities
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#### Data Queried on December 23 using this:
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(Reuse Marc's code, cut off some fields & conditions)
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select cafrs_state.abbreviation as state, cafrs_entity.name, cafrs_entity.category,
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total_liabilities, bonds_outstanding, compensated_absences, leases, loans_outstanding,
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net_pension_liability,
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net_opeb_liability
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from cafrs_entity
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inner join cafrs_state on (cafrs_entity.state_id = cafrs_state.id)
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inner join cafrs_cafr on (cafrs_cafr.entity_id = cafrs_entity.id)
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inner join cafrs_netposition on (cafrs_cafr.id = cafrs_netposition.cafr_id)
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inner join cafrs_activities on (cafrs_cafr.id = cafrs_activities.cafr_id)
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inner join cafrs_proprietaryrevenues on (cafrs_cafr.id = cafrs_proprietaryrevenues.cafr_id)
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where category <> 'Non-Profit'
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and cafrs_cafr.year = 2020
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and not is_nonstandard
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and is_valid
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and reviewed_date is not null
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analysis.html

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