Methodology · Public Record Only

ALL SOURCES.

Every claim in every Base Layer HQ report links to a public document. This page compiles the primary source categories used across all drill sites. Every link is publicly accessible. Every document was already public before we referenced it.

DRILL SITE 004
THE BOOKING
DS-004 · Chapter 01
BJS Pretrial Detention Data
Bureau of Justice Statistics: Pretrial release and detention — jail populations, time held, and demographic breakdowns.
bjs.ojp.gov →
DS-004 · Chapter 02
Albany County Phone Commission Contract
County commission agreement with Securus/ICM — commission rate, billing terms, public contract on file.
Albany County Clerk →
DS-004 · Chapter 02
FCC Jail Call Rate Rulings
Federal Communications Commission rate cap orders for incarcerated person calling services.
fcc.gov →
DS-004 · Chapter 04
PESP Private Equity Tracker
Private Equity Stakeholder Project: institutional ownership documentation in correctional services.
pestakeholder.org →
DS-004 · Chapter 05
Correctional Healthcare SEC Filings
10-K annual reports from Wellpath and related entities documenting per-episode billing rates and contract terms.
SEC EDGAR →
DS-004 · Chapter 10
Institutional Ownership 13-F Filings
SEC 13-F quarterly filings disclosing institutional holdings in correctional services companies.
EDGAR 13-F Search →
DRILL SITE 007
THE CLOSING
DS-007 · Chapter 02
SEC Accredited Investor Rule (1982)
SEC Release No. 33-6389 — original accredited investor threshold definitions and rationale.
SEC.gov →
DS-007 · Chapter 03
OBBBA Full Text — Public Law 119
One Big Beautiful Bill Act, signed July 4, 2025. Section restoring 100% bonus depreciation under IRC Section 168(k).
Congress.gov →
DS-007 · Chapter 03
IRS Publication 946
How to Depreciate Property — complete guide to bonus depreciation, Section 179, and MACRS.
IRS.gov →
DS-007 · Chapter 04
IRS Section 1031 Like-Kind Exchange Rules
Treasury Regulations Section 1.1031 — complete documentation of deferred exchange mechanics.
IRS.gov →
DS-007 · Chapter 06
IRC Section 664 — Charitable Remainder Trusts
Complete statutory framework for CRTs including income distribution rules and charitable deduction calculations.
IRS.gov →
DS-007 · Chapter 08
2020 SEC Accredited Investor Amendments
Final rule expanding accredited investor definition — adds professional certifications but leaves wealth threshold unchanged.
SEC Final Rule →
DRILL SITE 003
THE SCORE
DS-003 · Chapter
CFPB Enforcement Action Reversals
CFPB.gov public enforcement action database — actions reversed or withdrawn in 2025 against credit reporting agencies.
CFPB.gov →
DS-003 · Chapter
TransUnion Institutional Ownership — SEC 13-F
Quarterly 13-F filings showing BlackRock and other institutional holders' positions in TransUnion (TRU).
EDGAR 13-F →
DS-003 · Chapter
Experian Annual Report 2025
Experian plc annual report documenting consumer dispute resolution rates and regulatory actions.
Experian Investor Relations →
DS-003 · Chapter
FCRA — Fair Credit Reporting Act
Full text of the Fair Credit Reporting Act governing credit bureau operations, dispute rights, and data use.
FTC.gov →