# Data dictionary

Pilot: fiscal years 2023–2025; retrieved October 21, 2026. All analysis values are nominal USD; no inflation adjustment. Blank/NaN means unavailable or not separately recorded, never zero. Source dashes become zero only in the HCTRA component schedule, with `status=source_dash_zero`.

## Files and grain

| File | One row | Interpretation |
|---|---|---|
| `financial_observations.csv` | entity × fiscal year × metric | Reviewed raw number, original units, normalized USD, PDF page, source id and note. Outflows are positive magnitudes; net cash-flow subtotals and changes retain their signs. |
| `calculations.csv` | entity × fiscal year × derived metric | Reproducible arithmetic with named operand metrics and their values. |
| `financial_panel.csv` | public financial entity × fiscal year | Wide convenience view combining observed and derived metrics. Use this for analysis; do not sum overlapping reporting scopes. |
| `road_entities.csv` | named road/segment or illustrative collection relationship | Financial holder, operator, issuer/obligor, collector and cash rights. Asset recognition is not a parcel-title search. |
| `road_revenues.csv` | source component × fiscal year | HCTRA Schedule 5 and CTRMA HB803 road allocations; not a uniform GAAP revenue definition across entities. |
| `road_revenue_groups.csv` | entity × year × component category | Sum of the preceding file. HCTRA categories exhaust the reported total; CTRMA has documented $1 differences. |
| `missing_observations.csv` | SH130 concession × requested year × metric | Explicit acquisition gaps, with no assumed fiscal-year end. |
| `cash_rights.csv` | payment obligation or cash-flow relationship | Legal/financial recipient and any observed amount; not a ledger that sums to toll revenue. |
| `quality_checks.json` | check | Actual executed reconciliation outcomes and preserved source inconsistencies. |

## Entity scope

`NTTA_SYSTEM`: the North Texas Tollway System column of the ACFR, eight facilities; excludes the Non-System tolling-service fund. `NTTA_REPORT_TOTAL`: the overlapping combined report total, not proof of the entirety of NTTA's activities. Do not add it to System.

`CTRMA`: combined enterprise activities. `CTRMA_SYSTEM` and `CTRMA_MOPAC` are overlapping 2025 fund components. MoPac is outside the System indenture. The 2025 reporting change splits enterprise funds; it does not represent the purchase of another road that year.

`HCTRA`: Harris County's Toll Road Authority Enterprise Fund, a County department/fund. Reported toll revenue includes component roads, administration and interoperability activities. `CTTS`: TxDOT's Central Texas Turnpike System enterprise fund, not all TxDOT toll roads and not SH130 segments 5–6. `SH130_CONCESSION`: SH130 Concession Company LLC; neither CTTS nor CTRMA.

Fiscal year ends: NTTA December 31; CTRMA June 30; CTTS August 31; HCTRA September 30. HCTRA's seven-month transition period in 2022 is deliberately outside the common panel.

## Financial measures

| Metric | Definition and material qualifications |
|---|---|
| `toll_revenue_net` | Reported accrual toll revenue after the separately stated allowance where present. NTTA uses System column. HCTRA's caption includes billing/interoperability and administrative activity. CTRMA combined statement includes MoPac. CTTS 2023–24 equals gross pledged toll less discounts/allowances; FY2025 $311.477m includes a roughly $39.2m allowance release. |
| `toll_revenue_gross`, `toll_allowance` | Original CTTS separately reported rows; allowance is a positive deduction magnitude. FY2025 gross revenue is only stated in rounded narrative in the inspected source, not inserted as a false-precision observation. |
| `operating_revenue` | Total operating revenue on the audited basic statement; includes non-toll fees/services and, for NTTA, interest included in its fund presentation. Not equivalent to customer cash. |
| `operating_expense` | Basic-statement operating expense including D&A. NTTA uses modified infrastructure accounting; depreciation is not comparable to road depreciation in other entities. CTRMA 2025 basic statement classifies CAMPO's $10m as nonoperating. |
| `depreciation`, `amortization`, `depreciation_amortization` | As reported; combined where source combines them. |
| `operating_expense_ex_da` | Operating expense minus reported D&A; a calculated accrual cost measure, not cash expenditure or uniform profitability measure. |
| `operating_income` | Source basic-statement operating revenue minus operating expense; used as a reconciliation check. |
| `operating_receipts_cf` | Customer/toll-fee receipts in the direct cash-flow section; not all operating cash inflows. |
| `payments_vendors`, `payments_employees` | Positive magnitudes of cash payments in operating activities. CTTS supplier row incorporates its operating payments; no employee row is manufactured. |
| `operating_cash_payments` | Sum of preceding cash outflows, or CTTS's supplier row. |
| `net_operating_cash` | Direct cash-flow section net total, not computed from toll revenue. CTRMA FY2025 direct total differs from its reconciliation section by $125,190. |
| `principal_cash`, `interest_cash` | Source cash-flow rows. NTTA includes other obligations in 2024–25. CTRMA payments on obligations can include more than scheduled bond principal. CTTS 2023–24 include other liabilities; FY2025 separates SBITA. HCTRA excludes separately listed commercial-paper rollover, lease and subscription transactions. |
| `debt_cash_payments` | Sum of those two rows. A descriptive cash-payment measure, never relabeled as covenant debt service or a debt-service coverage denominator. Excludes separately reported refunding escrow and cash defeasance. |
| `debt_service_reported` | Authority-specific source measure: NTTA trust requirement/HB803, CTTS pledged-revenue-note principal and interest, CTRMA FY2025 HB803. Preserve differences from cash-flow totals. HCTRA's series-specific coverage schedule is not silently substituted for total cash payments. |
| `debt_current`, `debt_noncurrent` | Bond/note/other obligation balances used to reconstruct total carrying amount. Not total current/noncurrent liabilities. |
| `debt_carrying_reported`, `bond_debt_carrying` | Source carrying amount including applicable premiums/discounts and accreted capital appreciation interest. HCTRA bond balance already includes current portion. The FY2023 HCTRA note total also includes $11,684,106 accrued interest, removed in the normalized derived debt measure. |
| `debt_accrued_interest_included` | FY2023 HCTRA accrued-interest row included in the source bond total; subtracted to align financing carrying amounts across years. |
| `commercial_paper`, `direct_placement_debt` | Additional financing balances included for HCTRA and CTTS respectively. |
| `debt_carrying` | Sum of selected interest-bearing financing balances: bonds/notes (current plus noncurrent where necessary), plus HCTRA commercial paper and 2023 CTTS direct placement. Excludes pension/OPEB, leases/SBITA, ordinary payables and NTTA's SRT PPP accounting liability. Not a market-value buyout price or remaining lifetime interest. |
| `debt_principal_accreted` | NTTA face/accreted bond principal excluding unamortized premium; distinct from carrying amount. |
| `transfers_out` | HCTRA transfer to other county funds as reported in operating statement and cash flows. No inference of unrestricted general spending. Missing for other entities is not zero. |
| `transfers_in` | CTTS interfund transfer recognition, potentially cash or noncash. Not automatically cash received. |
| `transfer_internal_in` | NTTA System receipt from its Non-System Fund, eliminated in combined report total. |
| `campo_contribution_expense`, `project_contribution_expense` | CTRMA FY2025 basic-statement nonoperating contribution expenses. They are not declared to be cash transfers. |
| `pgbt_ee_revenue_share` | Actual TxDOT receipt reported by NTTA for its 20% share of PGBT Eastern Extension tolls; do not deduct again without tracing original statement recognition. |
| `capital_grants` | Accrual grants and contributions on basic statement. |
| `capital_assets_cash`, `construction_cash`, `capital_outlays_cash` | Capital/construction cash payments; CTRMA aggregate is the sum of its two rows. CTTS unrecorded years remain blank; its capital additions/transfers cannot be assumed cash. |
| `refunding_proceeds`, `refunding_escrow_cash`, `defeasance_cash`, `legal_settlement_cash` | NTTA separately reported financing/one-time cash flows, excluded from ordinary debt-cash-payment metric. |

## Provenance and review

`source_id` joins `sources/manifest.json` or `sources/contract_members.json`. `pdf_page` is one-based physical PDF page, not the printed page number; NTTA FY2023 uses two-page spreads. `value_raw` retains the source unit before conversion. All numeric observations are mechanically checked against the cited page; selected important tables also received visual review. A matching number alone is not proof of a correct column, so manual entity/label review remains part of the method.

`source_section` distinguishes audited basic statements/notes from management discussion, supplementary schedules or authority disclosures; an audit of the basic statements does not make every surrounding schedule audited. `cash_rights.csv` is a reviewed input catalog: its contractual figures describe obligations and formulas unless the status explicitly identifies an observed payment. In particular, Amendment 21's additional payments are not verified settlements and are not added to the ACFR's historical concession aggregate.

The source manifest preserves requested/final URL, retrieval UTC time, original bytes, SHA-256, PDF metadata, document/period dates where known, and failed/superseded acquisitions. Dates embedded in URLs are not assumed to be audit dates. Scanned contract text uses local macOS Vision OCR and retains page pointers; numerical contract terms require a page-image check.

## Complete HCTRA FY2025 cash bridge

`hctra_cash_reconciliation.csv` preserves opening/closing cash stocks separately from signed flows. Every row comes from the FY2025 audited cash-flow statement (physical p24). `balance_before_usd` and `balance_after_usd` reconstruct the running cash balance. `cash_reconciliation_checks.json` contains seven exact section/stock reconciliations and financing metrics. Do not add the opening/closing stocks to the flows.

Additional observed metrics preserve the full direct cash statement: other governmental/source receipts; capital lease receipts and asset sales; lease/subscription payments; commercial-paper proceeds/payments; issuance costs; investment purchases, sales/maturities and interest; signed capital, noncapital and investing subtotals; cash change and opening/closing cash. Bond face-principal endpoints come from Note 6 p36. These measures are neither unrestricted balances nor proof that a specific receipt funded a specific use.