Fix DIS cash flow stitching when companies switch between aggregate and continuing-operations concepts (#646)

Companies like Disney switch between aggregate cash flow concepts (e.g.
NetCashProvidedByUsedInOperatingActivities) and continuing-operations
variants across filing years. Added standard concept mappings so the
stitcher can merge these equivalent rows. Also fixed a period_type
variable shadowing bug in the stitching orchestrator.

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

Author: dgunning

edgar/xbrl/standardization/display_names.json

@@ -94,5 +94,10 @@
   "ForecastedIntangibleAmortizationYear3": "Forecasted Amortization, Year 3",
   "ForecastedIntangibleAmortizationYear4": "Forecasted Amortization, Year 4",
   "ForecastedIntangibleAmortizationYear5": "Forecasted Amortization, Year 5",
-  "ForecastedIntangibleAmortizationAfterYear5": "Forecasted Amortization, Thereafter"
+  "ForecastedIntangibleAmortizationAfterYear5": "Forecasted Amortization, Thereafter",
+  "NetCashFromOperatingActivities": "Net Cash from Operating Activities",
+  "NetCashFromInvestingActivities": "Net Cash from Investing Activities",
+  "NetCashFromFinancingActivities": "Net Cash from Financing Activities",
+  "NetChangeInCash": "Net Change in Cash",
+  "CashAndCashEquivalents": "Cash and Cash Equivalents"
 }

edgar/xbrl/standardization/exclusions.py

@@ -28,7 +28,8 @@
     "BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresAcquisitionCostExpensed",
     "CapitalizedContractCostAmortization",
     "CashAndCashEquivalentsPeriodIncreaseDecrease",
-    "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents",
+    # CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
+    # removed from exclusions: needed for cash flow stitching (ending cash balance)
     "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations",
     "ChangeInReportingEntityEarningsPerShareBasic",
     "ChangeInReportingEntityEarningsPerShareDiluted",
@@ -158,7 +159,8 @@
     "IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic",
     "IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign",
     "IncomeLossFromContinuingOperationsBeforeInterestExpenseInterestIncomeIncomeTaxesExtraordinaryItemsNoncontrollingInterestsNet",
-    "IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest",
+    # IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest
+    # removed from exclusions: needed for cash flow stitching (net income starting line)
     "IncomeLossFromContinuingOperationsPerBasicAndDilutedShare",
     "IncomeLossFromContinuingOperationsPerBasicShare",
     "IncomeLossFromContinuingOperationsPerDilutedShare",
@@ -201,9 +203,9 @@
     "LineOfCreditFacilityRemainingBorrowingCapacity",
     "MembersCapital",
     "NetAssetValuePerShare",
-    "NetCashProvidedByUsedInFinancingActivities",
-    "NetCashProvidedByUsedInInvestingActivities",
-    "NetCashProvidedByUsedInOperatingActivities",
+    # NetCashProvidedByUsedIn*Activities removed from exclusions:
+    # These are cash flow subtotals needed for stitching across filings
+    # where companies switch between aggregate and continuing-operations variants
     "NetIncomeLossAvailableToCommonStockholdersDiluted",
     "NetIncomeLossFromDiscontinuedOperationsAvailableToCommonShareholdersBasic",
     "NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest",

edgar/xbrl/standardization/gaap_mappings.json

@@ -11396,5 +11396,50 @@
     "standard_tags": [
       "InterestExpense"
     ]
+  },
+  "NetCashProvidedByUsedInOperatingActivities": {
+    "standard_tags": [
+      "NetCashFromOperatingActivities"
+    ]
+  },
+  "NetCashProvidedByUsedInOperatingActivitiesContinuingOperations": {
+    "standard_tags": [
+      "NetCashFromOperatingActivities"
+    ]
+  },
+  "NetCashProvidedByUsedInInvestingActivities": {
+    "standard_tags": [
+      "NetCashFromInvestingActivities"
+    ]
+  },
+  "NetCashProvidedByUsedInInvestingActivitiesContinuingOperations": {
+    "standard_tags": [
+      "NetCashFromInvestingActivities"
+    ]
+  },
+  "NetCashProvidedByUsedInFinancingActivities": {
+    "standard_tags": [
+      "NetCashFromFinancingActivities"
+    ]
+  },
+  "NetCashProvidedByUsedInFinancingActivitiesContinuingOperations": {
+    "standard_tags": [
+      "NetCashFromFinancingActivities"
+    ]
+  },
+  "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect": {
+    "standard_tags": [
+      "NetChangeInCash"
+    ]
+  },
+  "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect": {
+    "standard_tags": [
+      "NetChangeInCash"
+    ]
+  },
+  "IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest": {
+    "standard_tags": [
+      "ProfitLoss"
+    ]
   }
 }

edgar/xbrl/stitching/core.py

@@ -604,11 +604,11 @@ def stitch_statements(
 
                     # Update the period label to include information from entity_info
                     display_date = period_metadata['display_date']
-                    period_type = period_metadata['period_type']
+                    meta_period_type = period_metadata['period_type']
                     fiscal_period = period_metadata.get('fiscal_period')
 
                     # Create a more informative label
-                    if period_type == 'instant':
+                    if meta_period_type == 'instant':
                         if fiscal_period == 'FY':
                             period_label = f"FY {display_date}"
                         else: