First-time CFO

First-time CFO is the record's field for whether an incoming officer held a chief financial officer seat before. The record sets it to false only when the filing has a sentence saying the person was a chief financial officer before; an assistant or deputy CFO role is not one. Without such evidence the field stays not established, and a reader of the record checks automatically that every false value has its sentence. Not established is the most common value: 225 incoming officers on the record have a CFO history the filing does not establish. This is the record's own convention, set out in the methodology.