Generated by Pacioli version 45d7c8c (updated 2 years, 7 months ago). Analysis at 2025-11-18T15:45:21+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
calculation40550550

Calculations

#TypeName Rule Expression
1calculationmini:AccountsPayable (in AccountsPayableDetail)
  • ok:2
  • failed:0
 

total=TradePayables_2+OtherPayables_1

2 instances:

mini:AccountsPayable[10] = mini:TradePayables[10] + mini:OtherPayables[0]

mini:AccountsPayable[0] = mini:TradePayables[0] + mini:OtherPayables[0]

2calculationmini:Assets (in BalanceSheet)
  • ok:2
  • failed:0
 

total=NoncurrentAssets_2+CurrentAssets_1

2 instances:

mini:Assets[50] = mini:NoncurrentAssets[30] + mini:CurrentAssets[20]

mini:Assets[0] = mini:NoncurrentAssets[0] + mini:CurrentAssets[0]

3calculationmini:CurrentAssets (in BalanceSheet)
  • ok:2
  • failed:0
 

total=CashAndCashEquivalents_3+(Receivables_2+Inventories_1)

2 instances:

mini:CurrentAssets[20] = mini:CashAndCashEquivalents[0] + mini:Receivables[10] + mini:Inventories[10]

mini:CurrentAssets[0] = mini:CashAndCashEquivalents[0] + mini:Receivables[0] + mini:Inventories[0]

4calculationmini:CurrentLiabilities (in BalanceSheet)
  • ok:2
  • failed:0
 

total=AccountsPayable_3+(AccruedExpenses_2+CurrentPortionOfLongtermDebt_1)

2 instances:

mini:CurrentLiabilities[30] = mini:AccountsPayable[10] + mini:AccruedExpenses[10] + mini:CurrentPortionOfLongtermDebt[10]

mini:CurrentLiabilities[0] = mini:AccountsPayable[0] + mini:AccruedExpenses[0] + mini:CurrentPortionOfLongtermDebt[0]

5calculationmini:Equity (in BalanceSheet)
  • ok:2
  • failed:0
 

total=PaidInCapital_2+RetainedEarnings_1

2 instances:

mini:Equity[20] = mini:PaidInCapital[10] + mini:RetainedEarnings[10]

mini:Equity[0] = mini:PaidInCapital[0] + mini:RetainedEarnings[0]

6calculationmini:Liabilities (in BalanceSheet)
  • ok:2
  • failed:0
 

total=NoncurrentLiabilities_2+CurrentLiabilities_1

2 instances:

mini:Liabilities[30] = mini:NoncurrentLiabilities[0] + mini:CurrentLiabilities[30]

mini:Liabilities[0] = mini:NoncurrentLiabilities[0] + mini:CurrentLiabilities[0]

7calculationmini:LiabilitiesAndEquity (in BalanceSheet)
  • ok:2
  • failed:0
 

total=Liabilities_2+Equity_1

2 instances:

mini:LiabilitiesAndEquity[50] = mini:Liabilities[30] + mini:Equity[20]

mini:LiabilitiesAndEquity[0] = mini:Liabilities[0] + mini:Equity[0]

8calculationmini:NoncurrentAssets (in BalanceSheet)
  • ok:2
  • failed:0
 

total=PropertyPlantAndEquipment_1

2 instances:

mini:NoncurrentAssets[30] = mini:PropertyPlantAndEquipment[30]

mini:NoncurrentAssets[0] = mini:PropertyPlantAndEquipment[0]

9calculationmini:NoncurrentLiabilities (in BalanceSheet)
  • ok:2
  • failed:0
 

total=LongtermDebt_1

2 instances:

mini:NoncurrentLiabilities[0] = mini:LongtermDebt[0]

mini:NoncurrentLiabilities[0] = mini:LongtermDebt[0]

10calculationmini:CashAndCashEquivalents (in CashAndCashEquivalentsDetail)
  • ok:2
  • failed:0
 

total=Cash_2+CashEquivalents_1

2 instances:

mini:CashAndCashEquivalents[0] = mini:Cash[0] + mini:CashEquivalents[0]

mini:CashAndCashEquivalents[0] = mini:Cash[0] + mini:CashEquivalents[0]

11calculationmini:NetCashFlow (in CashFlowStatement)
  • ok:1
  • failed:0
 

total=NetCashFlowInvestingActivities_3+(NetCashFlowOperatingActivities_2+NetCashFlowFinancingActivities_1)

1 instance:

mini:NetCashFlow[0] = mini:NetCashFlowInvestingActivities[-10] + mini:NetCashFlowOperatingActivities[30] + mini:NetCashFlowFinancingActivities[-20]

12calculationmini:NetCashFlowFinancingActivities (in CashFlowStatement)
  • ok:1
  • failed:0
 

total=ProceedsFromAdditionalLongtermBorrowings_6+(-PaymentForReductionOfLongtermBorrowings_5+(-PaymentInterest_4+(ProceedsFromInvestmentsByOwner_3+(-PaymentForDistributionsToOwner_2+ -PaymentOfDividends_1))))

1 instance:

mini:NetCashFlowFinancingActivities[-20] = mini:ProceedsFromAdditionalLongtermBorrowings[10] + - mini:PaymentForReductionOfLongtermBorrowings[10] + - mini:PaymentInterest[10] + mini:ProceedsFromInvestmentsByOwner[10] + - mini:PaymentForDistributionsToOwner[0] + - mini:PaymentOfDividends[20]

13calculationmini:NetCashFlowInvestingActivities (in CashFlowStatement)
  • ok:1
  • failed:0
 

total= -PaymentForCapitalAdditionsOfPropertyPlantEquipment_1

1 instance:

mini:NetCashFlowInvestingActivities[-10] = - mini:PaymentForCapitalAdditionsOfPropertyPlantEquipment[10]

14calculationmini:NetCashFlowOperatingActivities (in CashFlowStatement)
  • ok:1
  • failed:0
 

total=ProceedsFromCollectionOfReceivables_2+ -PaymentOfAccountsPayable_1

1 instance:

mini:NetCashFlowOperatingActivities[30] = mini:ProceedsFromCollectionOfReceivables[40] + - mini:PaymentOfAccountsPayable[10]

15calculationmini:GrossProfitLoss (in IncomeStatement)
  • ok:1
  • failed:0
 

total=Sales_2+ -CostsOfSales_1

1 instance:

mini:GrossProfitLoss[40] = mini:Sales[100] + - mini:CostsOfSales[60]

16calculationmini:IncomeLossFromContinuingOperationsBeforeTax (in IncomeStatement)
  • ok:1
  • failed:0
 

total=OperatingIncomeLoss_2+NonoperatingIncomeExpenses_1

1 instance:

mini:IncomeLossFromContinuingOperationsBeforeTax[40] = mini:OperatingIncomeLoss[10] + mini:NonoperatingIncomeExpenses[30]

17calculationmini:NetIncomeLoss (in IncomeStatement)
  • ok:1
  • failed:0
 

total= -IncomeTaxExpenseBenefit_2+IncomeLossFromContinuingOperationsBeforeTax_1

1 instance:

mini:NetIncomeLoss[30] = - mini:IncomeTaxExpenseBenefit[10] + mini:IncomeLossFromContinuingOperationsBeforeTax[40]

18calculationmini:NonoperatingIncomeExpenses (in IncomeStatement)
  • ok:1
  • failed:0
 

total= -InterestExpense_2+GainLossOnSalePropertyPlantEquipment_1

1 instance:

mini:NonoperatingIncomeExpenses[30] = - mini:InterestExpense[10] + mini:GainLossOnSalePropertyPlantEquipment[40]

19calculationmini:OperatingExpenses (in IncomeStatement)
  • ok:1
  • failed:0
 

total=SalesGeneralAndAdministrativeExpenses_2+DepreciationAndAmortization_1

1 instance:

mini:OperatingExpenses[30] = mini:SalesGeneralAndAdministrativeExpenses[20] + mini:DepreciationAndAmortization[10]

20calculationmini:OperatingIncomeLoss (in IncomeStatement)
  • ok:1
  • failed:0
 

total=GrossProfitLoss_2+ -OperatingExpenses_1

1 instance:

mini:OperatingIncomeLoss[10] = mini:GrossProfitLoss[40] + - mini:OperatingExpenses[30]

21calculationmini:NetIncomeLoss (in IncomeSummary)
  • ok:1
  • failed:0
 

total=Sales_7+(-SalesGeneralAndAdministrativeExpenses_6+(-InterestExpense_5+(-CostsOfSales_4+(-DepreciationAndAmortization_3+(GainLossOnSalePropertyPlantEquipment_2+ -IncomeTaxExpenseBenefit_1)))))

1 instance:

mini:NetIncomeLoss[30] = mini:Sales[100] + - mini:SalesGeneralAndAdministrativeExpenses[20] + - mini:InterestExpense[10] + - mini:CostsOfSales[60] + - mini:DepreciationAndAmortization[10] + mini:GainLossOnSalePropertyPlantEquipment[40] + - mini:IncomeTaxExpenseBenefit[10]

22calculationmini:Inventories (in InventoriesDetail)
  • ok:2
  • failed:0
 

total=FinishedGoods_3+(WorkInProgress_2+RawMaterial_1)

2 instances:

mini:Inventories[10] = mini:FinishedGoods[10] + mini:WorkInProgress[0] + mini:RawMaterial[0]

mini:Inventories[0] = mini:FinishedGoods[0] + mini:WorkInProgress[0] + mini:RawMaterial[0]

23calculationmini:LongtermDebt (in LongTermDebtDetail)
  • ok:2
  • failed:0
 

total=MortgageLoans_2+OtherSecuredLoans_1

2 instances:

mini:LongtermDebt[0] = mini:MortgageLoans[0] + mini:OtherSecuredLoans[0]

mini:LongtermDebt[0] = mini:MortgageLoans[0] + mini:OtherSecuredLoans[0]

24calculationmini:LongtermDebt (in LongTermDebtMaturities)
  • ok:2
  • failed:0
 

total=MaturesInOneYear_6+(MaturesInTwoYears_5+(MaturesInThreeYears_4+(MaturesInFourYears_3+(MaturesInFiveYears_2+MaturesThereafter_1))))

2 instances:

mini:LongtermDebt[0] = mini:MaturesInOneYear[0] + mini:MaturesInTwoYears[0] + mini:MaturesInThreeYears[0] + mini:MaturesInFourYears[0] + mini:MaturesInFiveYears[0] + mini:MaturesThereafter[0]

mini:LongtermDebt[0] = mini:MaturesInOneYear[0] + mini:MaturesInTwoYears[0] + mini:MaturesInThreeYears[0] + mini:MaturesInFourYears[0] + mini:MaturesInFiveYears[0] + mini:MaturesThereafter[0]

25calculationmini:PropertyPlantAndEquipment (in PropertyPlantAndEquipmentDetail)
  • ok:2
  • failed:0
 

total= -AccumulatedDepreciation_2+PropertyPlantAndEquipmentGross_1

2 instances:

mini:PropertyPlantAndEquipment[30] = - mini:AccumulatedDepreciation[10] + mini:PropertyPlantAndEquipmentGross[40]

mini:PropertyPlantAndEquipment[0] = - mini:AccumulatedDepreciation[0] + mini:PropertyPlantAndEquipmentGross[0]

26calculationmini:PropertyPlantAndEquipmentGross (in PropertyPlantAndEquipmentDetail)
  • ok:2
  • failed:0
 

total=Land_3+(Buildings_2+Equipment_1)

2 instances:

mini:PropertyPlantAndEquipmentGross[40] = mini:Land[0] + mini:Buildings[0] + mini:Equipment[40]

mini:PropertyPlantAndEquipmentGross[0] = mini:Land[0] + mini:Buildings[0] + mini:Equipment[0]

27calculationmini:Receivables (in ReceivablesDetail)
  • ok:2
  • failed:0
 

total=TradeReceivables_2+OtherReceivables_1

2 instances:

mini:Receivables[10] = mini:TradeReceivables[10] + mini:OtherReceivables[0]

mini:Receivables[0] = mini:TradeReceivables[0] + mini:OtherReceivables[0]

28calculationmini:CheckSumChanges (in Transactions)
  • ok:1
  • failed:0
 

total= -NetIncomeLoss_31+(ProceedsFromCollectionOfReceivables_30+(ProceedsFromAdditionalLongtermBorrowings_29+(-PaymentForCapitalAdditionsOfPropertyPlantEquipment_28+(-PaymentOfAccountsPayable_27+(-PaymentForReductionOfLongtermBorrowings_26+(-PaymentInterest_25+(ProceedsFromInvestmentsByOwner_24+(-PaymentForDistributionsToOwner_23+(-InvestmentsByOwner_22+(DistributionsToOwner_21+(IncreaseInReceivablesFromSalesOnAccount_20+(-CollectionOfReceivables_19+(-AdditionsToAllowanceForBadDebts_18+(-BadDebtsWrittenOff_17+(PurchasesOfInventoryForSale_16+(-DecreaseInInventoriesFromSales_15+(-InventoryWrittenOff_14+(CapitalAdditionsPropertyPlantAndEquipment_13+(-DecreaseFromDepreciationAndAmortization_12+(-PropertyPlantAndEquipmentWrittenOff_11+(-PurchasesInventoryForSaleOnAccount_10+(DecreaseFromPaymentAccountsPayable_9+(-InterestAccrued_8+(DecreaseFromPaymentOfInterest_7+(-IncreasesDecreasesFromTransfersFromLongterm_6+(-AdditionalLongtermBorrowings_5+(RepaymentLongtermBorrowings_4+(-IncreasesDecreasesFromTransfersFromCurrentPortion_3+(Dividends_2+ -PaymentOfDividends_1)))))))))))))))))))))))))))))

1 instance:

mini:CheckSumChanges[0] = - mini:NetIncomeLoss[30] + mini:ProceedsFromCollectionOfReceivables[40] + mini:ProceedsFromAdditionalLongtermBorrowings[10] + - mini:PaymentForCapitalAdditionsOfPropertyPlantEquipment[10] + - mini:PaymentOfAccountsPayable[10] + - mini:PaymentForReductionOfLongtermBorrowings[10] + - mini:PaymentInterest[10] + mini:ProceedsFromInvestmentsByOwner[10] + - mini:PaymentForDistributionsToOwner[0] + - mini:InvestmentsByOwner[10] + mini:DistributionsToOwner[0] + mini:IncreaseInReceivablesFromSalesOnAccount[100] + - mini:CollectionOfReceivables[90] + - mini:AdditionsToAllowanceForBadDebts[0] + - mini:BadDebtsWrittenOff[0] + mini:PurchasesOfInventoryForSale[70] + - mini:DecreaseInInventoriesFromSales[60] + - mini:InventoryWrittenOff[0] + mini:CapitalAdditionsPropertyPlantAndEquipment[40] + - mini:DecreaseFromDepreciationAndAmortization[10] + - mini:PropertyPlantAndEquipmentWrittenOff[0] + - mini:PurchasesInventoryForSaleOnAccount[60] + mini:DecreaseFromPaymentAccountsPayable[50] + - mini:InterestAccrued[30] + mini:DecreaseFromPaymentOfInterest[20] + - mini:IncreasesDecreasesFromTransfersFromLongterm[10] + - mini:AdditionalLongtermBorrowings[20] + mini:RepaymentLongtermBorrowings[10] + - mini:IncreasesDecreasesFromTransfersFromCurrentPortion[-10] + mini:Dividends[20] + - mini:PaymentOfDividends[20]

29calculationmini:CheckSum (in TrialBalance)
  • ok:2
  • failed:0
 

total=CashAndCashEquivalents_10+(PropertyPlantAndEquipment_9+(-AccountsPayable_8+(-LongtermDebt_7+(-PaidInCapital_6+(Receivables_5+(-AccruedExpenses_4+(-RetainedEarnings_3+(Inventories_2+ -CurrentPortionOfLongtermDebt_1))))))))

2 instances:

mini:CheckSum[0] = mini:CashAndCashEquivalents[0] + mini:PropertyPlantAndEquipment[30] + - mini:AccountsPayable[10] + - mini:LongtermDebt[0] + - mini:PaidInCapital[10] + mini:Receivables[10] + - mini:AccruedExpenses[10] + - mini:RetainedEarnings[10] + mini:Inventories[10] + - mini:CurrentPortionOfLongtermDebt[10]

mini:CheckSum[0] = mini:CashAndCashEquivalents[0] + mini:PropertyPlantAndEquipment[0] + - mini:AccountsPayable[0] + - mini:LongtermDebt[0] + - mini:PaidInCapital[0] + mini:Receivables[0] + - mini:AccruedExpenses[0] + - mini:RetainedEarnings[0] + mini:Inventories[0] + - mini:CurrentPortionOfLongtermDebt[0]

30calculationfac:Assets (in BSC) Added
  • ok:2
  • failed:0
 

total=CurrentAssets_2+NoncurrentAssets_1

2 instances:

fac:Assets[50] = fac:CurrentAssets[20] + fac:NoncurrentAssets[30]

fac:Assets[0] = fac:CurrentAssets[0] + fac:NoncurrentAssets[0]

31calculationfac:Liabilities (in BSC) Added
  • ok:2
  • failed:0
 

total=CurrentLiabilities_2+NoncurrentLiabilities_1

2 instances:

fac:Liabilities[30] = fac:CurrentLiabilities[30] + fac:NoncurrentLiabilities[0]

fac:Liabilities[0] = fac:CurrentLiabilities[0] + fac:NoncurrentLiabilities[0]

32calculationfac:LiabilitiesAndEquity (in BSC) Added
  • ok:2
  • failed:0
 

total=Liabilities_2+Equity_1

2 instances:

fac:LiabilitiesAndEquity[50] = fac:Liabilities[30] + fac:Equity[20]

fac:LiabilitiesAndEquity[0] = fac:Liabilities[0] + fac:Equity[0]

33calculationfac:GrossProfit (in ISM) Added
  • ok:1
  • failed:0
 

total=Revenues_2+ -CostOfRevenue_1

1 instance:

fac:GrossProfit[40] = fac:Revenues[100] + - fac:CostOfRevenue[60]

34calculationfac:IncomeLossFromContinuingOperationsAfterTax (in ISM) Added
  • ok:0
  • failed:0
 

total=IncomeLossFromContinuingOperationsBeforeTax_2+ -IncomeTaxExpenseBenefit_1

35calculationfac:IncomeLossFromContinuingOperationsBeforeTax (in ISM) Added
  • ok:1
  • failed:0
 

total=OperatingIncomeLoss_2+NonoperatingIncomeLoss_1

1 instance:

fac:IncomeLossFromContinuingOperationsBeforeTax[40] = fac:OperatingIncomeLoss[10] + fac:NonoperatingIncomeLoss[30]

36calculationfac:NetIncomeLoss (in ISM) Added
  • ok:0
  • failed:0
 

total=IncomeLossFromContinuingOperationsAfterTax_2+IncomeLossFromDiscontinuedOperationsNetOfTax_1

37calculationfac:OperatingIncomeLoss (in ISM) Added
  • ok:1
  • failed:0
 

total=GrossProfit_2+ -OperatingExpenses_1

1 instance:

fac:OperatingIncomeLoss[10] = fac:GrossProfit[40] + - fac:OperatingExpenses[30]

38calculationfac:IncomeLossFromContinuingOperationsAfterTax (in ISS) Added
  • ok:0
  • failed:0
 

total=IncomeLossFromContinuingOperationsBeforeTax_2+ -IncomeTaxExpenseBenefit_1

39calculationfac:IncomeLossFromContinuingOperationsBeforeTax (in ISS) Added
  • ok:0
  • failed:0
 

total=OperatingAndNonoperatingRevenues_2+ -OperatingAndNonoperatingCostsAndExpenses_1

40calculationfac:NetIncomeLoss (in ISS) Added
  • ok:0
  • failed:0
 

total=IncomeLossFromContinuingOperationsAfterTax_2+IncomeLossFromDiscontinuedOperationsNetOfTax_1

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