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Why must units be retained for every financial fact?
Keep each reported unit attached to its value before comparing, exporting or calculating from financial facts.
A number without a unit is incomplete
A financial fact carries a unit as well as a concept and period. Currency totals, share counts, currency-per-share amounts and dimensionless ratios are different quantities. The label on a company’s market does not supply a missing unit.
Retain the reported unit even if most other rows use the same one. A value copied out of context can look plausible while representing a different quantity or currency. A presentation choice such as displaying millions also needs its own visible scale.
Check the complete quantity
The Apple assets example is reported inUSD. The reference preserves the full numeric value and that unit; it has not converted the amount into another currency or silently divided it by a million.
Before performing arithmetic, confirm both units and any explicit display scaling. A matching end date or company name does not repair a unit mismatch. Keep the original reported value available alongside any separately derived presentation.
Reported source example
Apple Inc. · CIK 320193 · Total assets
| Reported value | Unit | Period type | Start | End | Concept | Filed | Filing FY / FP | Frame | Source filing |
|---|---|---|---|---|---|---|---|---|---|
| 359241000000 | USD | instant | Not a duration | 2025-09-27 | us-gaap:Assets | 2025-10-31 | 2025 / FY | Not supplied | 10-K · 0000320193-25-000079 |