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
valueAssertion20250250

Value Assertions

#TypeName Rule Expression
1valueAssertionCR1
  • ok:2
  • failed:0
 

Assets=LiabilitiesAndEquity

2 instances:

mini:Assets[0] = mini:LiabilitiesAndEquity[0]

mini:Assets[50] = mini:LiabilitiesAndEquity[50]

2valueAssertionFAC_CONSISTENCY_12 Added
  • ok:1
  • failed:0
 

GrossProfit=Revenues-CostOfRevenue

1 instance:

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

3valueAssertionFAC_CONSISTENCY_17 Added
  • ok:1
  • failed:0
 

IncomeLossFromContinuingOperationsBeforeTax=OperatingIncomeLoss+NonoperatingIncomeLoss

1 instance:

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

4valueAssertionFAC_CONSISTENCY_2 Added
  • ok:2
  • failed:0
 

Assets=LiabilitiesAndEquity

2 instances:

fac:Assets[0] = fac:LiabilitiesAndEquity[0]

fac:Assets[50] = fac:LiabilitiesAndEquity[50]

5valueAssertionFAC_CONSISTENCY_3 Added
  • ok:2
  • failed:0
 

Assets=CurrentAssets+NoncurrentAssets

2 instances:

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

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

6valueAssertionFAC_CONSISTENCY_36 Added
  • ok:1
  • failed:0
 

OperatingIncomeLoss=GrossProfit-OperatingExpenses

1 instance:

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

7valueAssertionFAC_CONSISTENCY_4 Added
  • ok:2
  • failed:0
 

Liabilities=CurrentLiabilities+NoncurrentLiabilities

2 instances:

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

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

8valueAssertionFAC_CONSISTENCY_5 Added
  • ok:2
  • failed:0
 

LiabilitiesAndEquity=Liabilities+Equity

2 instances:

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

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

9valueAssertionRF1
  • ok:1
  • failed:0
 

CashAndCashEquivalents_BalanceStart+NetCashFlow=CashAndCashEquivalents_BalanceEnd

1 instance:

mini:CashAndCashEquivalents[0] + mini:NetCashFlow[0] = mini:CashAndCashEquivalents[0]

10valueAssertionRF10
  • ok:1
  • failed:0
 

PaidInCapital_BalanceStart+InvestmentsByOwner-DistributionsToOwner=PaidInCapital_BalanceEnd

1 instance:

mini:PaidInCapital[0] + mini:InvestmentsByOwner[10] - mini:DistributionsToOwner[0] = mini:PaidInCapital[10]

11valueAssertionRF11
  • ok:1
  • failed:0
 

RetainedEarnings_BalanceStart+NetIncomeLoss-Dividends=RetainedEarnings_BalanceEnd

1 instance:

mini:RetainedEarnings[0] + mini:NetIncomeLoss[30] - mini:Dividends[20] = mini:RetainedEarnings[10]

12valueAssertionRF2
  • ok:1
  • failed:0
 

Equity_BalanceStart+NetIncomeLoss+InvestmentsByOwner-DistributionsToOwner-Dividends=Equity_BalanceEnd

1 instance:

mini:Equity[0] + mini:NetIncomeLoss[30] + mini:InvestmentsByOwner[10] - mini:DistributionsToOwner[0] - mini:Dividends[20] = mini:Equity[20]

13valueAssertionRF3
  • ok:1
  • failed:0
 

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

1 instance:

mini:CashAndCashEquivalents[0] + mini:ProceedsFromCollectionOfReceivables[40] - mini:PaymentOfAccountsPayable[10] - mini:PaymentInterest[10] + mini:ProceedsFromAdditionalLongtermBorrowings[10] - mini:PaymentForReductionOfLongtermBorrowings[10] - mini:PaymentForCapitalAdditionsOfPropertyPlantEquipment[10] + mini:ProceedsFromInvestmentsByOwner[10] - mini:PaymentForDistributionsToOwner[0] - mini:PaymentOfDividends[20] = mini:CashAndCashEquivalents[0]

14valueAssertionRF4
  • ok:1
  • failed:0
 

Receivables_BalanceStart+IncreaseInReceivablesFromSalesOnAccount-CollectionOfReceivables-AdditionsToAllowanceForBadDebts-BadDebtsWrittenOff=Receivables_BalanceEnd

1 instance:

mini:Receivables[0] + mini:IncreaseInReceivablesFromSalesOnAccount[100] - mini:CollectionOfReceivables[90] - mini:AdditionsToAllowanceForBadDebts[0] - mini:BadDebtsWrittenOff[0] = mini:Receivables[10]

15valueAssertionRF5
  • ok:1
  • failed:0
 

Inventories_PeriodStart+PurchasesOfInventoryForSale-DecreaseInInventoriesFromSales-InventoryWrittenOff=Inventories_PeriodEnd

1 instance:

mini:Inventories[0] + mini:PurchasesOfInventoryForSale[70] - mini:DecreaseInInventoriesFromSales[60] - mini:InventoryWrittenOff[0] = mini:Inventories[10]

16valueAssertionRF6
  • ok:1
  • failed:0
 

PropertyPlantAndEquipment_BalanceStart+CapitalAdditionsPropertyPlantAndEquipment-DecreaseFromDepreciationAndAmortization-PropertyPlantAndEquipmentWrittenOff=PropertyPlantAndEquipment_BalanceEnd

1 instance:

mini:PropertyPlantAndEquipment[0] + mini:CapitalAdditionsPropertyPlantAndEquipment[40] - mini:DecreaseFromDepreciationAndAmortization[10] - mini:PropertyPlantAndEquipmentWrittenOff[0] = mini:PropertyPlantAndEquipment[30]

17valueAssertionRF7
  • ok:1
  • failed:0
 

AccountsPayable_BalanceStart+PurchasesInventoryForSaleOnAccount-DecreaseFromPaymentAccountsPayable=AccountsPayable_BalanceEnd

1 instance:

mini:AccountsPayable[0] + mini:PurchasesInventoryForSaleOnAccount[60] - mini:DecreaseFromPaymentAccountsPayable[50] = mini:AccountsPayable[10]

18valueAssertionRF8
  • ok:1
  • failed:0
 

AccruedExpenses_BalanceStart+InterestAccrued-DecreaseFromPaymentOfInterest=AccruedExpenses_BalanceEnd

1 instance:

mini:AccruedExpenses[0] + mini:InterestAccrued[30] - mini:DecreaseFromPaymentOfInterest[20] = mini:AccruedExpenses[10]

19valueAssertionRF9
  • ok:1
  • failed:0
 

LongtermDebt_BalanceStart+AdditionalLongtermBorrowings-RepaymentLongtermBorrowings+IncreasesDecreasesFromTransfersFromCurrentPortion=LongtermDebt_BalanceEnd

1 instance:

mini:LongtermDebt[0] + mini:AdditionalLongtermBorrowings[20] - mini:RepaymentLongtermBorrowings[10] + mini:IncreasesDecreasesFromTransfersFromCurrentPortion[-10] = mini:LongtermDebt[0]

20valueAssertionRF_ff7a9dcc
  • ok:1
  • failed:0
 

CurrentPortionOfLongtermDebt_PeriodStart+IncreasesDecreasesFromTransfersFromLongterm=CurrentPortionOfLongtermDebt_PeriodEnd

1 instance:

mini:CurrentPortionOfLongtermDebt[0] + mini:IncreasesDecreasesFromTransfersFromLongterm[10] = mini:CurrentPortionOfLongtermDebt[10]

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

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