# Data dictionary

**All records are fictional.** Keep the raw files unchanged and build your analysis separately. `rules.json` defines the population and assumptions. Blank, zero and unknown are not interchangeable.

## segments.csv

One business segment. All financial amounts are USD thousands.

| Field | Meaning |
|---|---|
| `segment` | Stable segment, including an explicitly new segment. |
| `prior_revenue` | Reported revenue in the earlier equal-length quarter. |
| `prior_cost_of_sales` | Cost of sales for the same prior perimeter. |
| `current_revenue` | Current-quarter reported revenue. |
| `current_cost_of_sales` | Current-period cost of sales. |

## operating_expenses.csv

One expense category outside cost of sales, USD thousands.

| Field | Meaning |
|---|---|
| `item` | Operating expense category. |
| `prior` | Prior-quarter reported expense. |
| `current` | Current-quarter reported expense. |

## adjustments.csv

One management-proposed addition back to reported operating profit, USD thousands.

| Field | Meaning |
|---|---|
| `label` | Adjustment description. These costs are already included in reported expenses. |
| `prior` | Prior amount added only for the separately labeled adjusted measure. |
| `current` | Current adjustment. Adding it does not establish that the cost is nonrecurring or economically irrelevant. |