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Restructuring Programs

GET/api/footnotes/restructuring

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:

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:

Data honesty notes:

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Query parameters

Example request

curl 'https://api.stockfit.io/v1/api/footnotes/restructuring?symbol=AAPL&cik=320193&cusip=037833100&composite_figi=BBG000B9XRY4&share_class_figi=BBG001S5N8V8&currency=USD' \
  -H 'Authorization: Bearer YOUR_API_TOKEN'

Responses

200 OK

Restructuring program and cost-type series

Response schema

  • programs array of object

    Named restructuring programs, active first. Fields the filer did not tag are omitted.

    array of:
    • member string

      Raw XBRL member QName of the program

    • name string

      Derived display label

    • currency string | null

      Currency of `expectedCost`/`costToDate` after conversion; null when mixed or no cumulative figure is tagged

    • expectedCost number

      Total cost the program is expected to incur, latest filed figure

    • costToDate number

      Cost incurred since program inception, latest filed figure

    • history array of object

      Newest first, up to `limit` points.

      array of:
      • period string (date)
      • fiscalYear integer
      • fiscalPeriod string (enum)

        Fiscal period of a reported value: `FY` (annual) or `Q1`-`Q4` (quarterly).

        Allowed values: FY, Q1, Q2, Q3, Q4
      • charges number

        Restructuring charges expensed in the period (flow)

      • reserve number

        Restructuring reserve (accrual balance) at period end

      • cashPayments number

        Cash paid for restructuring in the period (flow)

      • costIncurred number

        Restructuring and related cost incurred in the period (flow)

      • currency string | null

        Currency of this point's monetary values after conversion

      • dateFiled string (date) | null

        SEC filing acceptance date of the newest filing contributing to this point, use to gate point-in-time access

  • costTypes array of object

    Cost-type series (severance, facility closing, ...), same shape as `programs`. Components of the programs; never sum the two arrays.

    array of:
    • member string
    • name string
    • currency string | null
    • expectedCost number
    • costToDate number
    • history array of object
      array of:
      • period string (date)
      • fiscalYear integer
      • fiscalPeriod string (enum)

        Fiscal period of a reported value: `FY` (annual) or `Q1`-`Q4` (quarterly).

        Allowed values: FY, Q1, Q2, Q3, Q4
      • charges number
      • reserve number
      • cashPayments number
      • costIncurred number
      • currency string | null
      • dateFiled string (date) | null
  • fx object

    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

      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 array of string

      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 array of object

      One entry per (source currency, method) actually applied. `rate` is the multiplier: `target = original * rate`.

      array of:
      • from string

        ISO 4217 source currency that was converted.

      • method string (enum)

        `spot` for instant balance-sheet items (rate at period end); `average` for flow income/cash-flow items (day-weighted mean over the period).

        Allowed values: spot, average
      • rate number

        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 map of string to array of string

      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.

      • * (additional properties) array of string

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": {},
          "charges": 25000000,
          "reserve": 283000000,
          "cashPayments": 159000000,
          "costIncurred": 0,
          "currency": "USD",
          "dateFiled": "2026-04-24"
        }
      ]
    }
  ],
  "costTypes": [
    {
      "member": "us-gaap:EmployeeSeveranceMember",
      "name": "Employee Severance",
      "currency": "string",
      "expectedCost": 0,
      "costToDate": 0,
      "history": [
        {
          "period": "string",
          "fiscalYear": 0,
          "fiscalPeriod": {},
          "charges": 0,
          "reserve": 0,
          "cashPayments": 0,
          "costIncurred": 0,
          "currency": "string",
          "dateFiled": "string"
        }
      ]
    }
  ],
  "fx": {}
}

400 Bad Request

Invalid parameters or symbol not found

Response schema

  • error string

    Human-readable error message

Example response

{}

403 Forbidden

Feature not available on current plan

Response schema

  • error string

    Human-readable error message

Example response

{}