Generated by Pacioli version 45d7c8c (updated 2 years, 6 months ago). Analysis at 2025-11-10T20:17:03+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
calculation133030
disclosure17110110
disclosureCheck00000
existenceAssertion00000
formula90000
valueAssertion1616090

All Rules

#TypeName Rule Expression
1valueAssertionFAC_CONSISTENCY_12 Added
  • ok:0
  • failed:0
 

GrossProfit=Revenues-CostOfRevenue

2valueAssertionFAC_CONSISTENCY_17 Added
  • ok:0
  • failed:0
 

IncomeLossFromContinuingOperationsBeforeTax=OperatingIncomeLoss+NonoperatingIncomeLoss

3valueAssertionFAC_CONSISTENCY_2 Added
  • ok:0
  • failed:0
 

Assets=LiabilitiesAndEquity

4valueAssertionFAC_CONSISTENCY_3 Added
  • ok:0
  • failed:0
 

Assets=CurrentAssets+NoncurrentAssets

5valueAssertionFAC_CONSISTENCY_36 Added
  • ok:0
  • failed:0
 

OperatingIncomeLoss=GrossProfit-OperatingExpenses

6valueAssertionFAC_CONSISTENCY_4 Added
  • ok:0
  • failed:0
 

Liabilities=CurrentLiabilities+NoncurrentLiabilities

7valueAssertionFAC_CONSISTENCY_5 Added
  • ok:0
  • failed:0
 

LiabilitiesAndEquity=Liabilities+Equity

8formulaFAC_IMPUTE_BS_Impute_01 Added
  • derived:0
 

if exists(LiabilitiesAndEquity)and exists(CurrentAssets)and Assets eq null and NoncurrentAssets eq null then CurrentAssets else null
 derives fac:Assets

9formulaFAC_IMPUTE_BS_Impute_02 Added
  • derived:0
 

if exists(LiabilitiesAndEquity)and exists(CurrentAssets)and exists(LiabilitiesAndEquity)and Assets eq null and NoncurrentAssets eq null then CurrentAssets else null
 derives fac:Assets

10formulaFAC_IMPUTE_BS_Impute_03 Added
  • derived:0
 

if Assets eq null and NoncurrentAssets eq null and exists(Liabilities)and exists(Equity)and exists(LiabilitiesAndEquity)and LiabilitiesAndEquity=Liabilities+Equity then CurrentAssets else null
 derives fac:Assets

11formulaFAC_IMPUTE_BS_Impute_04 Added
  • derived:0
 

if Assets eq null and NoncurrentAssets eq null and exists(CurrentAssets)then Assets-CurrentAssets else null
 derives fac:NoncurrentAssets

12formulaFAC_IMPUTE_BS_Impute_05 Added
  • derived:0
 

if LiabilitiesAndEquity eq null and exists(Assets)then Assets else null
 derives fac:LiabilitiesAndEquity

13formulaFAC_IMPUTE_BS_Impute_12 Added
  • derived:0
 

if NoncurrentLiabilities eq null and exists(Liabilities)and exists(CurrentLiabilities)then Liabilities-CurrentLiabilities else null
 derives fac:NoncurrentLiabilities

14formulaFAC_IMPUTE_BS_Impute_14 Added
  • derived:0
 

if Liabilities eq null and exists(CurrentLiabilities)and exists(NoncurrentLiabilities)then CurrentLiabilities+NoncurrentLiabilities else null
 derives fac:Liabilities

15formulaFAC_IMPUTE_BS_Impute_56 Added
  • derived:0
 

if NoncurrentLiabilities eq null and exists(CurrentLiabilities)and exists(Liabilities)then Liabilities-CurrentLiabilities else null
 derives fac:NoncurrentLiabilities

16formulaFAC_IMPUTE_IS_Impute_21 Added
  • derived:0
 

if GrossProfit eq null and exists(Revenues)and exists(CostOfRevenue)then Revenues-CostOfRevenue else null
 derives fac:GrossProfit

17valueAssertionRF10
  • ok:1
  • failed:0
 

PaidInCapital_BalanceStart+InvestmentsByOwner-DistributionsToOwner=PaidInCapital_BalanceEnd

1 instance:

mini:PaidInCapital[0.00] + mini:InvestmentsByOwner[0.00] - mini:DistributionsToOwner[0.00] = mini:PaidInCapital[0.00]

18valueAssertionRF11
  • ok:1
  • failed:0
 

RetainedEarnings_BalanceStart+NetIncomeLoss=RetainedEarnings_BalanceEnd

1 instance:

mini:RetainedEarnings[1,407,646.64] + mini:NetIncomeLoss[-1,351,122.32] = mini:RetainedEarnings[56,524.32]

19valueAssertionRF3
  • ok:1
  • failed:0
 

CashAndCashEquivalents_BalanceStart+ProceedsFromCollectionOfReceivables-PaymentOfAccountsPayable-PaymentInterest+ProceedsFromAdditionalLongtermBorrowings-PaymentForReductionOfLongtermBorrowings-PaymentForCapitalAdditionsOfPropertyPlantEquipment+ProceedsFromInvestmentsByOwner=CashAndCashEquivalents_BalanceEnd

1 instance:

mini:CashAndCashEquivalents[398,937.76] + mini:ProceedsFromCollectionOfReceivables[2,072,035.32] - mini:PaymentOfAccountsPayable[3,096,588.38] - mini:PaymentInterest[0.00] + mini:ProceedsFromAdditionalLongtermBorrowings[10,554.36] - mini:PaymentForReductionOfLongtermBorrowings[33,491.00] - mini:PaymentForCapitalAdditionsOfPropertyPlantEquipment[0.00] + mini:ProceedsFromInvestmentsByOwner[0] = mini:CashAndCashEquivalents[-648,551.94]

20valueAssertionRF4
  • ok:1
  • failed:0
 

Receivables_BalanceStart+IncreaseInReceivablesFromSalesOnAccount-CollectionOfReceivables-AdditionsToAllowanceForBadDebts-BadDebtsWrittenOff=Receivables_BalanceEnd

1 instance:

mini:Receivables[1,231,338.47] + mini:IncreaseInReceivablesFromSalesOnAccount[2,604,048.36] - mini:CollectionOfReceivables[1,799,918.56] - mini:AdditionsToAllowanceForBadDebts[0.00] - mini:BadDebtsWrittenOff[0.00] = mini:Receivables[2,035,468.27]

21valueAssertionRF5
  • ok:1
  • failed:0
 

Inventories_BalanceStart+PurchasesOfInventoryForSale-DecreaseInInventoriesFromSales=Inventories_BalanceEnd

1 instance:

mini:Inventories[467,010.20] + mini:PurchasesOfInventoryForSale[870,873.17] - mini:DecreaseInInventoriesFromSales[886,041.18] = mini:Inventories[451,842.19]

22valueAssertionRF6
  • ok:1
  • failed:0
 

PropertyPlantAndEquipment_BalanceStart+CapitalAdditionsPropertyPlantAndEquipment-DecreaseFromDepreciationAndAmortization-PropertyPlantAndEquipmentWrittenOff=PropertyPlantAndEquipment_BalanceEnd

1 instance:

mini:PropertyPlantAndEquipment[1,266,995.32] + mini:CapitalAdditionsPropertyPlantAndEquipment[0.00] - mini:DecreaseFromDepreciationAndAmortization[21,428.16] - mini:PropertyPlantAndEquipmentWrittenOff[0.00] = mini:PropertyPlantAndEquipment[1,245,567.16]

23valueAssertionRF7
  • ok:1
  • failed:0
 

AccountsPayable_BalanceStart+PurchasesInventoryForSaleOnAccount-DecreaseFromPaymentAccountsPayable=AccountsPayable_BalanceEnd

1 instance:

mini:AccountsPayable[1,595,349.42] + mini:PurchasesInventoryForSaleOnAccount[2,983,739.70] - mini:DecreaseFromPaymentAccountsPayable[1,889,636.81] = mini:AccountsPayable[2,689,452.31]

24valueAssertionRF8
  • ok:1
  • failed:0
 

AccruedExpenses_BalanceStart+InterestAccrued-DecreaseFromPaymentOfInterest=AccruedExpenses_BalanceEnd

1 instance:

mini:AccruedExpenses[0.00] + mini:InterestAccrued[0.00] - mini:DecreaseFromPaymentOfInterest[0.00] = mini:AccruedExpenses[0.00]

25valueAssertionRF9
  • ok:1
  • failed:0
 

LongtermDebt_BalanceStart+AdditionalLongtermBorrowings-RepaymentLongtermBorrowings=LongtermDebt_BalanceEnd

1 instance:

mini:LongtermDebt[361,285.69] + mini:AdditionalLongtermBorrowings[10,554.36] - mini:RepaymentLongtermBorrowings[33,491.00] = mini:LongtermDebt[338,349.05]

26disclosurewp:AccountsPayableDetailedLedger Added
  • detections:0
 
Accounts Payable DetailedLedger
  • wp:AccountsPayableDetailedLedger requires:
    • 27disclosurewp:AccountsPayableMovements Added
    • detections:1
    		 
    Accounts Payable Movements
  • wp:AccountsPayableMovements requires:

    • 1 instance:

     In network 7110 - Movements - Accounts Payable Roll Forward:
    Detected block Accounts Payable, Beginning Balance [RollForward] with mini:AccountsPayable

    28disclosurewp:AccruedExpensesMovements Added
    • detections:1
    		 
    Accrued Expenses Movements
  • wp:AccruedExpensesMovements requires:

    • 1 instance:

     In network 7115 - Movements - Accrued Expenses Roll Forward:
    Detected block Accrued Expenses, Beginning Balance [RollForward] with mini:AccruedExpenses

    29disclosurewp:CashAndCashEquivalentsMovements Added
    • detections:1
    		 
    Cash and Cash Equivalents Modements
  • wp:CashAndCashEquivalentsMovements requires:

    • 1 instance:

     In network 6110 - Movements - Cash and Cash Equivalents Roll Forward:
    mini:ProceedsFromCollectionOfReceivables is presented
    Detected block Cash and Cash Equivalents, Beginning Balance [RollForward] with mini:CashAndCashEquivalents

    30disclosurewp:InventoriesDetailedLedger Added
    • detections:0
    		 
    Inventories Detailed Ledger
  • wp:InventoriesDetailedLedger requires:
    • 31disclosurewp:InventoriesMovements Added
    • detections:1
    		 
    Inventories Movements
  • wp:InventoriesMovements requires:

    • 1 instance:

     In network 6130 - Movements - Inventories Roll Forward:
    Detected block Inventories, Beginning Balance [RollForward] with mini:Inventories

    32disclosurewp:LongTermDebtDetailedLedger Added
    • detections:0
    		 
    Long-Term Debt Detailed Ledger
  • wp:LongTermDebtDetailedLedger requires:
    • 33disclosurewp:LongTermDebtMaturitiesDetails Added
    • detections:0
    		 
    Long-Term Debt Maturities Details
  • wp:LongTermDebtMaturitiesDetails requires:
    • 34disclosurewp:LongTermDebtMovements Added
    • detections:1
    		 
    Long-Term Debt Movements
  • wp:LongTermDebtMovements requires:

    • 1 instance:

     In network 7120 - Movements - Long-term Debt Roll Forward:
    Detected block Long-term Debt, Beginning Balance [RollForward] with mini:LongtermDebt

    35disclosurewp:PaidInCapitalMovements Added
    • detections:1
    		 
    Paid In Capital Movements
  • wp:PaidInCapitalMovements requires:

    • 1 instance:

     In network 7130 - Movements - Paid In Capital Roll Forward:
    Detected block Paid In Capital, Beginning Balance [RollForward] with mini:PaidInCapital

    36disclosurewp:PropertyPlantAndEquipmentDetailedLedger Added
    • detections:0
    		 
    Property, Plant, and Equipment Detailed Ledger
  • wp:PropertyPlantAndEquipmentDetailedLedger requires:
    • 37disclosurewp:PropertyPlantAndEquipmentNetMovements Added
    • detections:1
    		 
    Property, Plant, and Equipment, Net Movements
  • wp:PropertyPlantAndEquipmentNetMovements requires:

    • 1 instance:

     In network 6140 - Movements - Property, Plant, and Equipment Roll Forward:
    Detected block Property, Plant and Equipment, Beginning Balance [RollForward] with mini:PropertyPlantAndEquipment

    38disclosurewp:ReceivablesAging Added
    • detections:0
    		 
    Receivables Aging
  • wp:ReceivablesAging requires:
    • 39disclosurewp:ReceivablesMovements Added
    • detections:1
    		 
    Receivables Movements
  • wp:ReceivablesMovements requires:

    • 1 instance:

     In network 6120 - Movements - Receivables Roll Forward:
    Detected block Receivables, Beginning Balance [RollForward] with mini:Receivables

    40disclosurewp:RetainedEarningsMovements Added
    • detections:1
    		 
    Retained Earnings Movements
  • wp:RetainedEarningsMovements requires:

    • 1 instance:

     In network 7140 - Movements - Retained Earnings Roll Forward:
    Detected block Retained Earnings, Beginning Balance [RollForward] with mini:RetainedEarnings

    41disclosurewp:TransactionsGroupings Added
    • detections:1
    		 
    Transactions Groupings
  • wp:TransactionsGroupings requires:

    • 1 instance:

     In network 9102 - Support - Transactions Groupings:
    Detected block Check Sum Changes [RollUp] with mini:CheckSumChanges

    42disclosurewp:TrialBalance Added
    • detections:1
    		 
    Trial Balance
  • wp:TrialBalance requires:

    • 1 instance:

     In network 9101 - Support - Trial Balance:
    Detected block Check Sum [RollUp] with mini:CheckSum

    43calculationfac:Assets (in BSC) Added
    • ok:0
    • failed:0
    		 

    total=CurrentAssets_2+NoncurrentAssets_1

    44calculationfac:Liabilities (in BSC) Added
    • ok:0
    • failed:0
    		 

    total=CurrentLiabilities_2+NoncurrentLiabilities_1

    45calculationfac:LiabilitiesAndEquity (in BSC) Added
    • ok:0
    • failed:0
    		 

    total=Liabilities_2+Equity_1

    46calculationfac:GrossProfit (in ISM) Added
    • ok:0
    • failed:0
    		 

    total=Revenues_2+ -CostOfRevenue_1

    47calculationfac:IncomeLossFromContinuingOperationsAfterTax (in ISM) Added
    • ok:0
    • failed:0
    		 

    total=IncomeLossFromContinuingOperationsBeforeTax_2+ -IncomeTaxExpenseBenefit_1

    48calculationfac:IncomeLossFromContinuingOperationsBeforeTax (in ISM) Added
    • ok:0
    • failed:0
    		 

    total=OperatingIncomeLoss_2+NonoperatingIncomeLoss_1

    49calculationfac:NetIncomeLoss (in ISM) Added
    • ok:0
    • failed:0
    		 

    total=IncomeLossFromContinuingOperationsAfterTax_2+IncomeLossFromDiscontinuedOperationsNetOfTax_1

    50calculationfac:OperatingIncomeLoss (in ISM) Added
    • ok:0
    • failed:0
    		 

    total=GrossProfit_2+ -OperatingExpenses_1

    51calculationfac:IncomeLossFromContinuingOperationsAfterTax (in ISS) Added
    • ok:0
    • failed:0
    		 

    total=IncomeLossFromContinuingOperationsBeforeTax_2+ -IncomeTaxExpenseBenefit_1

    52calculationfac:IncomeLossFromContinuingOperationsBeforeTax (in ISS) Added
    • ok:0
    • failed:0
    		 

    total=OperatingAndNonoperatingRevenues_2+ -OperatingAndNonoperatingCostsAndExpenses_1

    53calculationfac:NetIncomeLoss (in ISS) Added
    • ok:0
    • failed:0
    		 

    total=IncomeLossFromContinuingOperationsAfterTax_2+IncomeLossFromDiscontinuedOperationsNetOfTax_1

    54calculationmini:CheckSumChanges (in Transactions)
    • ok:1
    • failed:0
    		 

    total= -NetIncomeLoss_25+(ProceedsFromCollectionOfReceivables_24+(ProceedsFromAdditionalLongtermBorrowings_23+(-PaymentForCapitalAdditionsOfPropertyPlantEquipment_22+(-PaymentOfAccountsPayable_21+(-PaymentForReductionOfLongtermBorrowings_20+(-PaymentInterest_19+(-InvestmentsByOwner_18+(DistributionsToOwner_17+(IncreaseInReceivablesFromSalesOnAccount_16+(-CollectionOfReceivables_15+(-AdditionsToAllowanceForBadDebts_14+(-BadDebtsWrittenOff_13+(PurchasesOfInventoryForSale_12+(-DecreaseInInventoriesFromSales_11+(-InventoryWrittenOff_10+(CapitalAdditionsPropertyPlantAndEquipment_9+(-DecreaseFromDepreciationAndAmortization_8+(-PropertyPlantAndEquipmentWrittenOff_7+(-PurchasesInventoryForSaleOnAccount_6+(DecreaseFromPaymentAccountsPayable_5+(-InterestAccrued_4+(DecreaseFromPaymentOfInterest_3+(-AdditionalLongtermBorrowings_2+RepaymentLongtermBorrowings_1)))))))))))))))))))))))

    1 instance:

    mini:CheckSumChanges[0.00] = - mini:NetIncomeLoss[-1,351,122.32] + mini:ProceedsFromCollectionOfReceivables[2,072,035.32] + mini:ProceedsFromAdditionalLongtermBorrowings[10,554.36] + - mini:PaymentForCapitalAdditionsOfPropertyPlantEquipment[0.00] + - mini:PaymentOfAccountsPayable[3,096,588.38] + - mini:PaymentForReductionOfLongtermBorrowings[33,491.00] + - mini:PaymentInterest[0.00] + - mini:InvestmentsByOwner[0.00] + mini:DistributionsToOwner[0.00] + mini:IncreaseInReceivablesFromSalesOnAccount[2,604,048.36] + - mini:CollectionOfReceivables[1,799,918.56] + - mini:AdditionsToAllowanceForBadDebts[0.00] + - mini:BadDebtsWrittenOff[0.00] + mini:PurchasesOfInventoryForSale[870,873.17] + - mini:DecreaseInInventoriesFromSales[886,041.18] + - mini:InventoryWrittenOff[0.00] + mini:CapitalAdditionsPropertyPlantAndEquipment[0.00] + - mini:DecreaseFromDepreciationAndAmortization[21,428.16] + - mini:PropertyPlantAndEquipmentWrittenOff[0.00] + - mini:PurchasesInventoryForSaleOnAccount[2,983,739.70] + mini:DecreaseFromPaymentAccountsPayable[1,889,636.81] + - mini:InterestAccrued[0.00] + mini:DecreaseFromPaymentOfInterest[0.00] + - mini:AdditionalLongtermBorrowings[10,554.36] + mini:RepaymentLongtermBorrowings[33,491.00]

    55calculationmini:CheckSum (in TrialBalance)
    • ok:2
    • failed:0
    		 

    total=CashAndCashEquivalents_9+(PropertyPlantAndEquipment_8+(-AccountsPayable_7+(-LongtermDebt_6+(-PaidInCapital_5+(Receivables_4+(-AccruedExpenses_3+(-RetainedEarnings_2+Inventories_1)))))))

    2 instances:

    mini:CheckSum[0.00] = mini:CashAndCashEquivalents[-648,551.94] + mini:PropertyPlantAndEquipment[1,245,567.16] + - mini:AccountsPayable[2,689,452.31] + - mini:LongtermDebt[338,349.05] + - mini:PaidInCapital[0.00] + mini:Receivables[2,035,468.27] + - mini:AccruedExpenses[0.00] + - mini:RetainedEarnings[56,524.32] + mini:Inventories[451,842.19]

    mini:CheckSum[0.00] = mini:CashAndCashEquivalents[398,937.76] + mini:PropertyPlantAndEquipment[1,266,995.32] + - mini:AccountsPayable[1,595,349.42] + - mini:LongtermDebt[361,285.69] + - mini:PaidInCapital[0.00] + mini:Receivables[1,231,338.47] + - mini:AccruedExpenses[0.00] + - mini:RetainedEarnings[1,407,646.64] + mini:Inventories[467,010.20]

    The colours used for the rules are significant, and have the following meanings:

    For more information: http://accounting.auditchain.finance/index.html
    DISCLAIMER: this analysis is provided by software still under development, and likely incomplete or even erroneous; do NOT use it other than for experimental, inconsequential purposes