{
  "version": "1.16.0",
  "releasedAt": "2026-09-07",
  "kpi": {
    "rogueId": "finance.np_total_functional_expenses",
    "slug": "np_total_functional_expenses",
    "domain": "finance",
    "defaultLabel": "Total Functional Expenses",
    "description": "Total expense for the period across the three functional classes — programme services, management and general, and fundraising. The Statement of Activities expense total and the denominator of the programme expense ratio.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "preSeed",
      "seed",
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance"
    ],
    "stageRelevance": {
      "preSeed": "core",
      "seed": "core",
      "seriesA": "core",
      "seriesB": "core",
      "seriesC": "core",
      "public": "core"
    },
    "definitionSource": {
      "tier": "published",
      "sourceName": "FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities",
      "sourceUrl": "https://www.fasb.org/projects/completed-projects",
      "sectionRef": "ASC 958-720 (analysis of expenses by nature and function)",
      "publicationDate": "2016-08-01",
      "attributionNotice": null,
      "authorityLevel": "recognized-standard"
    },
    "formula": "total_functional_expenses = program_services_expense + management_general_expense + fundraising_expense.",
    "whyItMatters": "Every expense the organisation incurred, classified the way the audited statement and Form 990 Part IX classify it.",
    "interpretationGuidance": "Compare against budget by function, not only in total — the same total can hide a programme underspend funding an administrative overrun.",
    "relatedKpiIds": [
      "finance.np_program_services_expense",
      "finance.np_management_general_expense",
      "finance.np_fundraising_expense",
      "finance.np_change_in_net_assets"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "production": "computed"
    }
  }
}