---
title: "Asset Composition"
method: GET
path: "/api/footnotes/asset-composition"
tags: ["Footnotes"]
---

# Asset Composition

`GET /api/footnotes/asset-composition`

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Returns what the balance sheet's PP&E line is made of and where long-lived assets physically sit:
- `classes`: property, plant & equipment by class (land, buildings, machinery, technology equipment, construction-in-progress, ...) with gross, net, and accumulated depreciation where tagged. Covers US-GAAP filers and 20-F filers through the IFRS concept family.
- `geography`: long-lived assets by country / region (PP&E-net or noncurrent assets, whichever the filer discloses), bucketed with the same country / US-state / region / residual categorization as the revenue-segmentation endpoint.

Monetary values default to **US dollars** (`currency` parameter as on the statements endpoints: period-end spot rate for these balance-date values, `fx` audit block, `currency=original` for as-filed).

**What this data can tell you:**
- Construction in progress: growth capex not yet in service.
- Asset age, via accumulated depreciation vs gross cost.
- Where long-lived assets are located, by country and region.
- Shifts in the asset class mix over time.

**Data honesty notes:**
- Parent/leaf class overlap (e.g. a filer-extension "Total PP&E" beside its components) is preserved as filed: consumers can collapse rollups client-side; summing all classes may double-count.
- `ifrs-full:PropertyPlantAndEquipment` is a **carrying** amount and feeds `net`, never `gross`.
- Values are point-in-time snapshots; in the quarterly view the fiscal-year-end snapshot appears as `Q4`. Most filers disclose this breakdown annually.

## Query parameters

- `symbol` string
- `cik` integer
- `cusip` string
- `composite_figi` string
- `share_class_figi` string
- `currency` string
- `period` 'annual' | 'quarter' — Base reporting period: `annual` or `quarter` (the periods companies actually report, without the derived `ttm` rollup).
- `limit` integer

## Response `200`

PP&E classes and asset geography, organized by period

- object[]
  - `period` string, date — The fiscal period end date (YYYY-MM-DD), the balance-sheet date the values are measured at
  - `fiscalYear` integer — The company's fiscal year (handles non-December year-ends).
  - `fiscalPeriod` 'FY' | 'Q1' | 'Q2' | 'Q3' | 'Q4' — Fiscal period of a reported value: `FY` (annual) or `Q1`-`Q4` (quarterly).
  - `classes` object[] — PP&E by class, sorted by gross (then net) descending. Fields the filer did not tag are omitted.
    - `member` string — Raw XBRL member QName of the asset class
    - `name` string — Derived display label
    - `currency` string, nullable — Currency of the monetary values after conversion (the requested `currency` unless listed in `fx.unconverted`); null when mixed
    - `gross` number — Gross carrying amount
    - `net` number — Net of accumulated depreciation (also carries `ifrs-full:PropertyPlantAndEquipment` for 20-F filers)
    - `accumulatedDepreciation` number — Accumulated depreciation, depletion and amortization
  - `geography` object, nullable — Long-lived assets by geography; null when the filer tagged none.
    - `concept` string — The XBRL concept the breakdown is measured in for this period (first available of PP&E-net, US-GAAP noncurrent assets, IFRS noncurrent assets).
    - `currency` string, nullable
    - `countries` object[]
      - `code` string — ISO 3166-1 alpha-2 country code
      - `name` string
      - `continent` string, nullable
      - `value` number
    - `usStates` object[] — US-state-level disclosures (XBRL `stpr:XX` convention). Empty when not disclosed.
      - `code` string
      - `name` string
      - `value` number
    - `regions` object[]
      - `member` string — Raw XBRL member QName
      - `name` string
      - `continent` string, nullable
      - `value` number
    - `residuals` object[] — Filer-extension catch-all buckets that map to no continent.
      - `member` string
      - `name` string
      - `value` number
  - `dateFiled` string, date, nullable — SEC filing acceptance date of the newest filing contributing to this period. Use this to gate point-in-time data and avoid lookahead bias.
  - `fx` FxConversion — Foreign-currency conversion audit for this period. Every monetary value in `facts` is in the requested `currency` (default **US dollars**). This block is absent when the period was already wholly in the target currency (e.g. a US filer with the default USD, nothing to convert). It is present when one or more line items were originally filed in a different currency and converted on the fly, and it records the exact rate(s) applied so the conversion can be reproduced. Rates come from the Frankfurter API (api.frankfurter.dev). Instant balance-sheet items use the spot rate at period end; flow income/cash-flow items use the day-weighted average rate over the period.
    - `targetCurrency` string, required — The currency (ISO 4217) every `facts` value was converted INTO, the value of the request `currency` parameter (default USD). The literal `original` here means no conversion was requested: each fact stays in its as-reported currency (see `unconverted` for the per-fact mapping).
    - `originalCurrencies` string[], required — Every source currency (ISO 4217) that appeared in this period, the union of converted, unconverted, and already-in-target. The target currency itself is listed when some facts were natively in it (e.g. a foreign filer reporting some lines in USD alongside its converted local currency), so a mixed period reflects its true composition rather than appearing wholly converted.
    - `rates` object[], required — One entry per (source currency, method) actually applied. `rate` is the multiplier: `target = original * rate`.
      - `from` string, required — ISO 4217 source currency that was converted.
      - `method` 'spot' | 'average', required — `spot` for instant balance-sheet items (rate at period end); `average` for flow income/cash-flow items (day-weighted mean over the period).
      - `rate` number, required — Multiply the original-currency amount by this to get the `targetCurrency` amount.
      - `effectiveDate` string, date — Spot only: the date (YYYY-MM-DD) the applied rate was published (≤ period end).
      - `start` string, date — Average only: period start (YYYY-MM-DD).
      - `end` string, date — Average only: period end (YYYY-MM-DD).
    - `unconverted` object — Facts that could NOT be converted (no published rate within tolerance, or an unsupported code/date), grouped by the currency they remain in: each key is a source ISO 4217 code, each value lists the curated fact names in `facts` still in that currency (NOT `targetCurrency`). Absent when everything converted. Use it to know exactly which figures to treat as native currency.

## Other responses

- `400` — Invalid parameters or symbol not found
- `403` — Feature not available on current plan

## Changes

- **2026-08-24** `5ab763e6f203` — 1 info
  - endpoint added

[Change history](https://skmtc.dev/stockfit/apis/stockfit-api/changes/api/footnotes/asset-composition/get.md)

---

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