| FIBO | MIT | 3,330 classes | Canonical financial ontology from the EDM Council — banking, securities, debt, corporate structure. |
Lexicon extension (lex: / dr:) | MIT | 39 classes | Curated M&A terms (Quality of Earnings, SDE, LOI, DSCR, BBS grade, Earnest Money, Purchase Agreement, Working Capital, Customer Concentration) plus Person / Dossier / Evidence / Collector (PROV-O subclasses) that FIBO doesn't cover. |
| XBRL US-GAAP 2026 | FAF royalty-free | 17,182 elements (14,760 with documentation) | Every element FASB ships in its 2026 financial-reporting taxonomy — line-item names, abstract groupings, axes, members, types — pulled from xbrl.fasb.org/us-gaap/2026/us-gaap-2026.zip. Standard labels become pref labels; documentation linkbase prose becomes definitions; terse / total / period-start / period-end labels join as alt labels. |
| Plaid PFC Taxonomy | Published spec | 120 categories (16 primary + 104 detail) | Plaid's transaction-categorization taxonomy. INCOME_WAGES survives as alt-label so downstream Plaid integrations can lookup canonically; pref label is the humanized leaf ("Wages"); detail rows are rdfs:subClassOf their primary. |
| GnuCash chart of accounts | MIT (paraphrased) | 100 accounts (13 with definitions) | Account names + types from the GnuCash US chart templates (common + business). Names + type enums treated as facts; the GPL-tainted act:description strings are dropped and replaced with hand-paraphrased one-line definitions for ~30 well-known accounts (Cash, Accounts Receivable, Cost of Goods Sold, Depreciation, Retained Earnings, etc.) at data/coa_definitions.jsonl. |
| Wikidata — finance classes | CC0 1.0 | 752 classes | Pulled via SPARQL from wdt:P279* under wd:Q43015 (finance) + wd:Q650241 (financial institution). CC0 — no attribution burden. |
| schema.org | CC-BY-SA 3.0 | 1,007 classes | General business concepts (Organization, Product, LocalBusiness, Offer) — used across the open web, matches common consumer vocabulary. |
| NAICS 2022 | US public domain | 2,122 codes | The full Census NAICS hierarchy, sector through 6-digit industry — same codes brokers see on Schedule C. Each code links rdfs:subClassOf the level above; the numeric code doubles as an alt-label so 541211 matches "Offices of Certified Public Accountants". |
| Tryton account_us | GPLv3+ (paraphrased) | 1,201 entries | The most US-GAAP-native account hierarchy in the OSS ecosystem — balance-sheet vs income-statement classification baked into account types. Names + types ingested as facts; no GPL-tainted prose mirrored. |
| BEA Glossary | US public domain | 200 entries | Bureau of Economic Analysis terminology — national-accounts vocabulary (GDP components, NIPA structure, BEA-specific aggregates). Federal complement to BLS labor-market vocabulary. |
| FRED Categories | US public domain | 669 categories | St. Louis Fed FRED API category taxonomy, top 3 levels — 8 top-level economic domains (Money/Banking/Finance, National Accounts, Prices, etc.) and their sub-categories down to specific measurement areas. Each category links rdfs:subClassOf its parent. |
| ERPNext charts | GPLv3 (paraphrased) | 95 entries | Adds account_number ranges (1xxx Asset, 2xxx Liability, 4xxx Income, 5xxx Expense) and account_category labels that GnuCash and Tryton don't expose explicitly. |
| OFX 2.x TRNTYPE | Spec (facts) | 17 enum values | The bank-statement transaction-type enumeration every U.S. bank-feed downloader uses — CREDIT / DEBIT / INT / DIV / FEE / DEP / ATM / POS / XFER / CHECK / PAYMENT / DIRECTDEP / DIRECTDEBIT / etc. Underneath Plaid's consumer categorization layer. |
| LKIF-Core | CC-BY 4.0 | 255 classes | Core legal concepts (roles, norms, actions, processes) from the EU ESTRELLA project — the most-cited open legal ontology. |
| U.S. Code Title 26 (Internal Revenue Code) | US public domain | 1,143 definitions | Explicit "the term X means Y" definitions extracted from the USLM XML feed at uscode.house.gov — §7701 General Definitions plus 1,000+ scattered in-line definitions. Source-linked to Cornell LII. |
| IRS Publications 334 / 463 / 583 | US public domain | 21 definitions (hand-triaged from 75 candidates) | SMB-relevant terms inline-defined in the published HTML of IRS Pubs (Trade or business, Sole proprietor, Cash method, Accrual method, Section 179 deduction, Per diem rates, etc.). Triage rules + re-run instructions at data/irs_triage_notes.md. |
| W3C PROV-O | W3C Document License | 49 classes (parents only) | Provenance ontology — used as the parent class hierarchy for the dealright-ext Person / Dossier / Evidence / Collector classes. No own page bucket; rendered as parent classes inside dealright-ext term pages. |
| Wikipedia — supplements | CC-BY-SA 3.0 | 586 hits | Encyclopedia-length summaries via the REST /page/summary/ endpoint for richer context on complex concepts (CDOs, derivatives, etc.). |
| Wikidata — supplements | CC0 1.0 | 724 hits | One-line structured descriptions attached as an additional block on FIBO pages. |
| Wiktionary | CC-BY-SA 4.0 | 322 hits | Plain-language dictionary senses, appended as a supplement where FIBO's formal definition is too terse. |
| Investor.gov · CFTC · Federal Reserve | US public domain | 1,205 entries (82 hits) | Authoritative US regulatory + banking glossaries scraped once into JSONL. Public domain — zero licensing friction. |