- Source entities
- Lightcast company entities represented by employer names and authorized matching features.
- Target entities
- Planned accepted target: a Compustat firm identity keyed by GVKEY. Time-valid CCM security links, including PERMNO where authorized, are retained in a separate downstream bridge rather than treated as the firm identity.
- Decision unit
- One Lightcast company entity × calendar year decision, with non-overlapping intra-year validity intervals only when a documented corporate event changes the accepted firm.
- Candidate-audit row
- One Lightcast company entity × calendar year × candidate GVKEY row, retaining all generated alternatives and their evidence components.
- Accepted-release row
- One accepted Lightcast entity × validity interval × GVKEY row; any CCM GVKEY–PERMNO link history remains a separate time-valid bridge.
- Cardinality policy
- At most one co-valid accepted GVKEY per source decision. Multiple accepted targets are permitted only across non-overlapping event intervals; many source entities may map to one GVKEY and are diagnosed rather than collapsed.
- Target scope
- Planned U.S. public-firm scope, annual versions, 2010–2025. This is a target scope, not a claim of released coverage.