Footnotes

Restructuring Programs

Pro

Returns per-program restructuring cost tracking from the restructuring footnote: what a named plan has cost to date, what it is expected to cost in total, and the quarterly trajectory of charges, reserve balance, and cash payments. A company's concurrent programs (e.g. Intel's 2024 and 2025 plans) read as separate series with their own histories, costToDate / expectedCost gives percent-complete per program.

Two series arrays:

  • programs: named plans (filer extension members on the restructuring-plan axis), active programs first.
  • costTypes: cost-type series (severance, facility closing, contract termination); these are components and must never be summed with programs.

Each series carries the latest-filed cumulative expectedCost / costToDate plus a history of per-period charges (flow), reserve (balance), cashPayments (flow), and costIncurred (flow). The quarterly view is first-class, charges and reserve are 10-Q facts.

Monetary values default to US dollars (currency parameter as on the statements endpoints: balances at spot, flows at the period-average rate, fx audit block, currency=original for as-filed).

What this data can tell you:

  • Progress per program: cost to date vs expected total cost.
  • Repeated or overlapping programs across years.
  • Timing gap between P&L charges and cash payments.
  • Reserve drawdown pace per quarter.

Data honesty notes:

  • Series are built from single-axis rows: a program × cost-type crossing is one component of the program and is not served in this version (picking it would understate the program total).
  • In the quarterly view, full-year flows are not served as Q4; the year-end reserve balance is.
  • Coverage is naturally episodic (~17% of the active universe currently discloses a program).
get/api/footnotes/restructuring

Query parameters

symbolstring

Stock ticker symbol. Identify the entity by exactly one of: symbol, cik, cusip, composite_figi, or share_class_figi. At least one is required.

cikinteger

SEC Central Index Key (CIK).

cusipstring

CUSIP identifier (9 characters).

composite_figistring

Composite OpenFIGI identifier.

share_class_figistring

Share-class OpenFIGI identifier.

currencystring

Currency to return all monetary values in (default USD).

Pass any ISO 4217 code from the table below, or original to disable conversion and receive every figure in its own as-reported currency. With a target currency, any line item not already in it is converted on the fly at the period-appropriate rate (spot for balance-sheet instants, period-average for income/cash-flow flows); values already in the target pass through untouched (no round-trip), and the per-period fx block records the rate(s) applied. A currency that cannot be priced for a given period leaves those facts native and flags them under fx.unconverted.

Accepted values

CodeCurrency
originalReturn every value in its original as-reported currency (no conversion)
USDUS Dollar, default
AEDUnited Arab Emirates Dirham
AFNAfghan Afghani
ALLAlbanian Lek
AMDArmenian Dram
ANGNetherlands Antillean Guilder
AOAAngolan Kwanza
ARSArgentine Peso
AUDAustralian Dollar
AWGAruban Florin
AZNAzerbaijani Manat
BAMBosnia-Herzegovina Convertible Mark
BBDBarbadian Dollar
BDTBangladeshi Taka
BGNBulgarian Lev
BHDBahraini Dinar
BIFBurundian Franc
BMDBermudan Dollar
BNDBrunei Dollar
BOBBolivian Boliviano
BRLBrazilian Real
BSDBahamian Dollar
BTNBhutanese Ngultrum
BWPBotswanan Pula
BYNBelarusian Ruble
BZDBelize Dollar
CADCanadian Dollar
CDFCongolese Franc
CHFSwiss Franc
CLPChilean Peso
CNYChinese Yuan
COPColombian Peso
CRCCosta Rican Colón
CUPCuban Peso
CVECape Verdean Escudo
CZKCzech Koruna
DJFDjiboutian Franc
DKKDanish Krone
DOPDominican Peso
DZDAlgerian Dinar
EGPEgyptian Pound
ERNEritrean Nakfa
ETBEthiopian Birr
EUREuro
FJDFijian Dollar
FKPFalkland Islands Pound
GBPBritish Pound
GELGeorgian Lari
GHSGhanaian Cedi
GIPGibraltar Pound
GMDGambian Dalasi
GNFGuinean Franc
GTQGuatemalan Quetzal
GYDGuyanaese Dollar
HKDHong Kong Dollar
HNLHonduran Lempira
HTGHaitian Gourde
HUFHungarian Forint
IDRIndonesian Rupiah
ILSIsraeli New Shekel
INRIndian Rupee
IQDIraqi Dinar
IRRIranian Rial
ISKIcelandic Króna
JMDJamaican Dollar
JODJordanian Dinar
JPYJapanese Yen
KESKenyan Shilling
KGSKyrgyz Som
KHRCambodian Riel
KMFComorian Franc
KPWNorth Korean Won
KRWSouth Korean Won
KWDKuwaiti Dinar
KYDCayman Islands Dollar
KZTKazakhstani Tenge
LAKLaotian Kip
LBPLebanese Pound
LKRSri Lankan Rupee
LRDLiberian Dollar
LSLLesotho Loti
LYDLibyan Dinar
MADMoroccan Dirham
MDLMoldovan Leu
MGAMalagasy Ariary
MKDMacedonian Denar
MMKMyanmar Kyat
MNTMongolian Tugrik
MOPMacanese Pataca
MRUMauritanian Ouguiya
MURMauritian Rupee
MVRMaldivian Rufiyaa
MWKMalawian Kwacha
MXNMexican Peso
MYRMalaysian Ringgit
MZNMozambican Metical
NADNamibian Dollar
NGNNigerian Naira
NIONicaraguan Córdoba
NOKNorwegian Krone
NPRNepalese Rupee
NZDNew Zealand Dollar
OMROmani Rial
PABPanamanian Balboa
PENPeruvian Sol
PGKPapua New Guinean Kina
PHPPhilippine Peso
PKRPakistani Rupee
PLNPolish Zloty
PYGParaguayan Guarani
QARQatari Riyal
RONRomanian Leu
RSDSerbian Dinar
RUBRussian Ruble
RWFRwandan Franc
SARSaudi Riyal
SBDSolomon Islands Dollar
SCRSeychellois Rupee
SDGSudanese Pound
SEKSwedish Krona
SGDSingapore Dollar
SHPSt. Helena Pound
SLESierra Leonean Leone
SOSSomali Shilling
SRDSurinamese Dollar
SSPSouth Sudanese Pound
STNSão Tomé & Príncipe Dobra
SVCSalvadoran Colón
SYPSyrian Pound
SZLSwazi Lilangeni
THBThai Baht
TJSTajikistani Somoni
TMTTurkmenistani Manat
TNDTunisian Dinar
TOPTongan Paʻanga
TRYTurkish Lira
TTDTrinidad & Tobago Dollar
TWDNew Taiwan Dollar
TZSTanzanian Shilling
UAHUkrainian Hryvnia
UGXUgandan Shilling
UYUUruguayan Peso
UZSUzbekistani Som
VESVenezuelan Bolívar
VNDVietnamese Dong
VUVVanuatu Vatu
WSTSamoan Tala
XAFCentral African CFA Franc
XCDEast Caribbean Dollar
XDRSpecial Drawing Rights
XOFWest African CFA Franc
XPFCFP Franc
YERYemeni Rial
ZARSouth African Rand
ZMWZambian Kwacha
ZWGZimbabwean Gold
period'annual' | 'quarter'

Base reporting period: annual or quarter (the periods companies actually report, without the derived ttm rollup).

History granularity: annual returns fiscal-year points; quarter returns the quarterly trajectory.

limitinteger

Maximum number of history points per series (may be clamped by subscription tier).

Response

Restructuring program and cost-type series

Example response

{
  "programs": [
    {
      "member": "intc:A2025RestructuringPlanMember",
      "name": "A 2025 Restructuring Plan",
      "currency": "USD",
      "expectedCost": 2200000000,
      "costToDate": 2200000000,
      "history": [
        {
          "period": "2026-03-28",
          "fiscalYear": 2026,
          "fiscalPeriod": "FY",
          "charges": 25000000,
          "reserve": 283000000,
          "cashPayments": 159000000,
          "currency": "USD",
          "dateFiled": "2026-04-24"
        }
      ]
    }
  ],
  "costTypes": [
    {
      "member": "us-gaap:EmployeeSeveranceMember",
      "name": "Employee Severance",
      "history": [
        {
          "fiscalPeriod": "FY"
        }
      ]
    }
  ],
  "fx": {
    "targetCurrency": "USD",
    "originalCurrencies": [
      "USD",
      "EUR",
      "VEF"
    ],
    "rates": [
      {
        "from": "EUR",
        "method": "average",
        "rate": 1.0824,
        "start": "2024-01-01",
        "end": "2024-12-31"
      },
      {
        "from": "EUR",
        "method": "spot",
        "rate": 1.0389,
        "effectiveDate": "2024-12-31"
      }
    ],
    "unconverted": {
      "VEF": [
        "otherIncomeExpense"
      ]
    }
  }
}

Changes