Year-over-year headline comparison

The year actually compared against — not always current_year - 1. A client whose most recent return is 2022 is compared against 2022, and the table must say so.

Where the prior figures came from, and HOW: as_filed:TEXT_LAYER is a read of the return's text layer, as_filed:SCRIBE a full extraction, engine_computed a year we prepared ourselves. The tier is part of it because a preparer decides whether to check a figure against the paper on exactly that.

WHY there is no comparison, when there is none. no_return — nothing uploaded. never_read — a return is on file and its figures were never read, because the run predates headline capture; nothing is wrong with the file. unreadable — we read it and could not get the figures off it, and the run recorded a refusal saying which guard fired. The middle one exists because without it the panel diagnoses an old-flow return as a bad scan and tells a preparer to replace a file that is perfectly good.

When this year's figures were last calculated by the engine — the newest calculated_at across the headline lines. The prior column already says where it came from; without this the current column says nothing at all, and a preparer cannot tell a figure computed a minute ago from one computed before the last three questionnaire answers.

At least one headline line is flagged dirty: the engine's answer no longer reflects the inputs. Dirtiness is tracked PER LINE, so this is an any() over the headline set rather than a property of the return — a return can be clean everywhere the table does not look.

How many headline lines were actually compared against the prior year. With not_compared_count this is an exhaustive partition of headlines — the two always sum to its length, asserted at the source. Defined as a partition rather than a filter because a filter silently drops a direction added later, and the symptom is not an exception but a printed count whose numbers stop accounting for each other on a document somebody has signed.

How many could not be compared, for any of the three reasons the direction vocabulary distinguishes.

How many prior figures a person has corrected. Counted from the overrides actually applied to THIS digest, never from what a client happens to be holding — a second preparer's correction has to show up here for the first preparer on the next read.