Generated by Pacioli version 45d7c8c (updated 2 years, 6 months ago). Analysis at 2025-10-23T14:19:49+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
calculation40540540

Calculations

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

total=TradePayables_2+OtherPayables_1

2 instances:

mini:AccountsPayable[1,000] = mini:TradePayables[1,000] + 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[14,450] = mini:NoncurrentAssets[900] + mini:CurrentAssets[13,550]

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[13,550] = mini:CashAndCashEquivalents[10,850] + mini:Receivables[0] + mini:Inventories[2,700]

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[1,400] = mini:AccountsPayable[1,000] + mini:AccruedExpenses[400] + mini:CurrentPortionOfLongtermDebt[0]

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[12,050] = mini:PaidInCapital[10,000] + mini:RetainedEarnings[2,050]

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[2,400] = mini:NoncurrentLiabilities[1,000] + mini:CurrentLiabilities[1,400]

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[14,450] = mini:Liabilities[2,400] + mini:Equity[12,050]

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

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

total=PropertyPlantAndEquipment_1

2 instances:

mini:NoncurrentAssets[900] = mini:PropertyPlantAndEquipment[900]

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

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

total=LongtermDebt_1

2 instances:

mini:NoncurrentLiabilities[1,000] = mini:LongtermDebt[1,000]

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

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

total=Cash_2+CashEquivalents_1

2 instances:

mini:CashAndCashEquivalents[10,850] = mini:Cash[10,850] + 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[10,850] = mini:NetCashFlowInvestingActivities[-1,000] + mini:NetCashFlowOperatingActivities[1,000] + mini:NetCashFlowFinancingActivities[10,850]

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[10,850] = mini:ProceedsFromAdditionalLongtermBorrowings[2,000] + - mini:PaymentForReductionOfLongtermBorrowings[1,000] + - mini:PaymentInterest[150] + mini:ProceedsFromInvestmentsByOwner[10,000] + - mini:PaymentForDistributionsToOwner[0] + mini:PaymentOfDividends[0]

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

total= -PaymentForCapitalAdditionsOfPropertyPlantEquipment_1

1 instance:

mini:NetCashFlowInvestingActivities[-1,000] = - mini:PaymentForCapitalAdditionsOfPropertyPlantEquipment[1,000]

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

total=ProceedsFromCollectionOfReceivables_2+ -PaymentOfAccountsPayable_1

1 instance:

mini:NetCashFlowOperatingActivities[1,000] = mini:ProceedsFromCollectionOfReceivables[8,000] + - mini:PaymentOfAccountsPayable[7,000]

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

total=Sales_2+ -CostsOfSales_1

1 instance:

mini:GrossProfitLoss[2,700] = mini:Sales[8,000] + - mini:CostsOfSales[5,300]

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

total=OperatingIncomeLoss_2+NonoperatingIncomeExpenses_1

1 instance:

mini:IncomeLossFromContinuingOperationsBeforeTax[2,450] = mini:OperatingIncomeLoss[2,600] + mini:NonoperatingIncomeExpenses[-150]

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

total= -IncomeTaxExpenseBenefit_2+IncomeLossFromContinuingOperationsBeforeTax_1

1 instance:

mini:NetIncomeLoss[2,050] = - mini:IncomeTaxExpenseBenefit[400] + mini:IncomeLossFromContinuingOperationsBeforeTax[2,450]

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

total= -InterestExpense_2+GainLossOnSalePropertyPlantEquipment_1

1 instance:

mini:NonoperatingIncomeExpenses[-150] = - mini:InterestExpense[150] + mini:GainLossOnSalePropertyPlantEquipment[0]

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

total=SalesGeneralAndAdministrativeExpenses_2+DepreciationAndAmortization_1

1 instance:

mini:OperatingExpenses[100] = mini:SalesGeneralAndAdministrativeExpenses[0] + mini:DepreciationAndAmortization[100]

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

total=GrossProfitLoss_2+ -OperatingExpenses_1

1 instance:

mini:OperatingIncomeLoss[2,600] = mini:GrossProfitLoss[2,700] + - mini:OperatingExpenses[100]

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[2,050] = mini:Sales[8,000] + - mini:SalesGeneralAndAdministrativeExpenses[0] + - mini:InterestExpense[150] + - mini:CostsOfSales[5,300] + - mini:DepreciationAndAmortization[100] + mini:GainLossOnSalePropertyPlantEquipment[0] + - mini:IncomeTaxExpenseBenefit[400]

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

total=FinishedGoods_3+(WorkInProgress_2+RawMaterial_1)

2 instances:

mini:Inventories[2,700] = mini:FinishedGoods[0] + mini:WorkInProgress[0] + mini:RawMaterial[2,700]

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[1,000] = mini:MortgageLoans[0] + mini:OtherSecuredLoans[1,000]

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

24calculationmini:LongtermDebt (in LongTermDebtMaturities)
  • ok:1
  • failed:0
 

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

1 instance:

mini:LongtermDebt[1,000] = mini:MaturesInOneYear[1,000] + 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[900] = - mini:AccumulatedDepreciation[100] + mini:PropertyPlantAndEquipmentGross[1,000]

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[1,000] = mini:Land[0] + mini:Buildings[0] + mini:Equipment[1,000]

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

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

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

total= -NetIncomeLoss_29+(ProceedsFromCollectionOfReceivables_28+(ProceedsFromAdditionalLongtermBorrowings_27+(-PaymentForCapitalAdditionsOfPropertyPlantEquipment_26+(-PaymentOfAccountsPayable_25+(-PaymentForReductionOfLongtermBorrowings_24+(-PaymentInterest_23+(ProceedsFromInvestmentsByOwner_22+(-PaymentForDistributionsToOwner_21+(-InvestmentsByOwner_20+(DistributionsToOwner_19+(IncreaseInReceivablesFromSalesOnAccount_18+(-CollectionOfReceivables_17+(-AdditionsToAllowanceForBadDebts_16+(-BadDebtsWrittenOff_15+(PurchasesOfInventoryForSale_14+(-DecreaseInInventoriesFromSales_13+(-InventoryWrittenOff_12+(CapitalAdditionsPropertyPlantAndEquipment_11+(-DecreaseFromDepreciationAndAmortization_10+(-PropertyPlantAndEquipmentWrittenOff_9+(-PurchasesInventoryForSaleOnAccount_8+(DecreaseFromPaymentAccountsPayable_7+(-InterestAccrued_6+(DecreaseFromPaymentOfInterest_5+(-IncreasesDecreasesFromTransfersFromLongterm_4+(-AdditionalLongtermBorrowings_3+(RepaymentLongtermBorrowings_2+IncreasesDecreasesFromTransfersFromCurrentPortion_1)))))))))))))))))))))))))))

1 instance:

mini:CheckSumChanges[0] = - mini:NetIncomeLoss[2,050] + mini:ProceedsFromCollectionOfReceivables[8,000] + mini:ProceedsFromAdditionalLongtermBorrowings[2,000] + - mini:PaymentForCapitalAdditionsOfPropertyPlantEquipment[1,000] + - mini:PaymentOfAccountsPayable[7,000] + - mini:PaymentForReductionOfLongtermBorrowings[1,000] + - mini:PaymentInterest[150] + mini:ProceedsFromInvestmentsByOwner[10,000] + - mini:PaymentForDistributionsToOwner[0] + - mini:InvestmentsByOwner[10,000] + mini:DistributionsToOwner[0] + mini:IncreaseInReceivablesFromSalesOnAccount[8,000] + - mini:CollectionOfReceivables[8,000] + - mini:AdditionsToAllowanceForBadDebts[0] + - mini:BadDebtsWrittenOff[0] + mini:PurchasesOfInventoryForSale[5,000] + - mini:DecreaseInInventoriesFromSales[2,000] + - mini:InventoryWrittenOff[300] + mini:CapitalAdditionsPropertyPlantAndEquipment[1,000] + - mini:DecreaseFromDepreciationAndAmortization[100] + - mini:PropertyPlantAndEquipmentWrittenOff[0] + - mini:PurchasesInventoryForSaleOnAccount[8,000] + mini:DecreaseFromPaymentAccountsPayable[7,000] + - mini:InterestAccrued[550] + mini:DecreaseFromPaymentOfInterest[150] + - mini:IncreasesDecreasesFromTransfersFromLongterm[0] + - mini:AdditionalLongtermBorrowings[2,000] + mini:RepaymentLongtermBorrowings[1,000] + mini:IncreasesDecreasesFromTransfersFromCurrentPortion[0]

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[10,850] + mini:PropertyPlantAndEquipment[900] + - mini:AccountsPayable[1,000] + - mini:LongtermDebt[1,000] + - mini:PaidInCapital[10,000] + mini:Receivables[0] + - mini:AccruedExpenses[400] + - mini:RetainedEarnings[2,050] + mini:Inventories[2,700] + - mini:CurrentPortionOfLongtermDebt[0]

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[14,450] = fac:CurrentAssets[13,550] + fac:NoncurrentAssets[900]

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[2,400] = fac:CurrentLiabilities[1,400] + fac:NoncurrentLiabilities[1,000]

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[14,450] = fac:Liabilities[2,400] + fac:Equity[12,050]

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[2,700] = fac:Revenues[8,000] + - fac:CostOfRevenue[5,300]

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[2,450] = fac:OperatingIncomeLoss[2,600] + fac:NonoperatingIncomeLoss[-150]

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[2,600] = fac:GrossProfit[2,700] + - fac:OperatingExpenses[100]

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