Generated by Pacioli version 890b942 (updated 2 hours ago). Analysis at 2022-06-14T21:50:35+0000 for perfectmile@gmail.com. This page will remain online at https://pacioli.auditchain.finance/reportAnalysis/ca15d7d4060730a6be45891f30c96690254c606c.report/index.html for about 90 days.
TypeDefinedBoundDerivedOKFail
valueAssertion25380380

Value Assertions

#TypeName Rule Expression
1valueAssertionAdjustment_ADJ01
  • ok:1
  • failed:0
 

Restated=OrigionallyStated+CorrectionOfAnError+ChangesInAccountingPolicy

1 instance:

proof:Equity[0] = proof:Equity[2,000] + proof:CorrectionOfAnError[-500] + proof:ChangesInAccountingPolicy[-1,500]

2valueAssertionArithmetic_BS01
  • ok:2
  • failed:0
 

Assets=Liabilities+Equity

2 instances:

proof:Assets[0] = proof:Liabilities[0] + proof:Equity[0]

proof:Assets[3,500] = proof:Liabilities[0] + proof:Equity[3,500]

3valueAssertionArithmetic_BS02
  • ok:2
  • failed:0
 

Assets=CurrentAssets+NoncurrentAssets

2 instances:

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

proof:Assets[3,500] = proof:CurrentAssets[500] + proof:NoncurrentAssets[3,000]

4valueAssertionArithmetic_BS03
  • ok:2
  • failed:0
 

Liabilities=CurrentLiabilities+NoncurrentLiabilities

2 instances:

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

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

5valueAssertionArithmetic_BS04
  • ok:2
  • failed:0
 

Equity=EquityAttributableToControllingInterests+EquityAttributableToNoncontrollingInterests

2 instances:

proof:Equity[0] = proof:EquityAttributableToControllingInterests[0] + proof:EquityAttributableToNoncontrollingInterests[0]

proof:Equity[3,500] = proof:EquityAttributableToControllingInterests[3,000] + proof:EquityAttributableToNoncontrollingInterests[500]

6valueAssertionArithmetic_CF01
  • ok:1
  • failed:0
 

NetCashFlow=NetCashFlowOperatingActivities+NetCashFlowFinancingActivities+NetCashFlowInvestingActivities

1 instance:

proof:NetCashFlow[3,500] = proof:NetCashFlowOperatingActivities[1,500] + proof:NetCashFlowFinancingActivities[1,000] + proof:NetCashFlowInvestingActivities[1,000]

7valueAssertionArithmetic_IS01
  • ok:3
  • failed:0
 

NetIncome=Revenues-Expenses+Gains-Losses

3 instances:

proof:NetIncome[-750] = proof:Revenues[1,000] - proof:Expenses[1,000] + proof:Gains[250] - proof:Losses[1,000]

proof:NetIncome[3,750] = proof:Revenues[6,000] - proof:Expenses[2,000] + proof:Gains[750] - proof:Losses[1,000]

proof:NetIncome[3,000] = proof:Revenues[7,000] - proof:Expenses[3,000] + proof:Gains[1,000] - proof:Losses[2,000]

8valueAssertionArithmetic_IS02
  • ok:1
  • failed:0
 

NetIncome=IncomeFromNormalActivitiesOfEntity+IncomeFromPeripheralOrIncidentalTransactionsOfEntity

1 instance:

proof:NetIncome[3,000] = proof:IncomeFromNormalActivitiesOfEntity[2,000] + proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[1,000]

9valueAssertionArithmetic_NA01
  • ok:2
  • failed:0
 

NetAssets=Assets-Liabilities

2 instances:

proof:NetAssets[0] = proof:Assets[0] - proof:Liabilities[0]

proof:NetAssets[3,500] = proof:Assets[3,500] - proof:Liabilities[0]

10valueAssertionCONSISTENCY_SFAC6_ElementsOfFinancialStatement
  • ok:1
  • failed:0
 

0=Equity_BalanceStart+(Revenues-Expenses+(Gains-Losses))+(InvestmentsByOwners-DistributionsToOwners)+(Liabilities_BalanceEnd-Assets_BalanceEnd)

1 instance:

0 = proof:Equity[0] + proof:Revenues[7,000] - proof:Expenses[3,000] + proof:Gains[1,000] - proof:Losses[2,000] + proof:InvestmentsByOwners[1,000] - proof:DistributionsToOwners[500] + proof:Liabilities[0] - proof:Assets[3,500]

11valueAssertionFAC_CONSISTENCY_17
  • ok:3
  • failed:0
 

NetIncomeLoss=Revenue-Expenses+Gains-Losses

3 instances:

fac:NetIncomeLoss[-750] = fac:Revenue[1,000] - fac:Expenses[1,000] + fac:Gains[250] - fac:Losses[1,000]

fac:NetIncomeLoss[3,750] = fac:Revenue[6,000] - fac:Expenses[2,000] + fac:Gains[750] - fac:Losses[1,000]

fac:NetIncomeLoss[3,000] = fac:Revenue[7,000] - fac:Expenses[3,000] + fac:Gains[1,000] - fac:Losses[2,000]

12valueAssertionFAC_CONSISTENCY_2
  • ok:2
  • failed:0
 

Assets=LiabilitiesAndEquity

2 instances:

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

fac:Assets[3,500] = fac:LiabilitiesAndEquity[3,500]

13valueAssertionFAC_CONSISTENCY_3
  • ok:2
  • failed:0
 

Assets=CurrentAssets+NoncurrentAssets

2 instances:

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

fac:Assets[3,500] = fac:CurrentAssets[500] + fac:NoncurrentAssets[3,000]

14valueAssertionFAC_CONSISTENCY_4
  • ok:2
  • failed:0
 

Liabilities=CurrentLiabilities+NoncurrentLiabilities

2 instances:

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

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

15valueAssertionFAC_CONSISTENCY_5
  • ok:2
  • failed:0
 

LiabilitiesAndEquity=Liabilities+Equity

2 instances:

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

fac:LiabilitiesAndEquity[3,500] = fac:Liabilities[0] + fac:Equity[3,500]

16valueAssertionFAC_CONSISTENCY_59
  • ok:1
  • failed:0
 

ComprehensiveIncomeLoss=NetIncomeLoss+OtherComprehensiveIncome

1 instance:

fac:ComprehensiveIncomeLoss[3,000] = fac:NetIncomeLoss[3,000] + fac:OtherComprehensiveIncome[0]

17valueAssertionMemberAggregation_MA1
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

7000, 1000, 4000, 2000

18valueAssertionMemberAggregation_PPA
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

0, -1500, -500, 2000

19valueAssertionRollForward_CF01
  • ok:1
  • failed:0
 

Assets_BalanceStart+NetCashFlow=Assets_BalanceEnd

1 instance:

proof:Assets[0] + proof:NetCashFlow[3,500] = proof:Assets[3,500]

20valueAssertionRollForward_SHE01
  • ok:1
  • failed:0
 

Equity_BalanceStart+ComprehensiveIncome+InvestmentsByOwners-DistributionsToOwners=Equity_BalanceEnd

1 instance:

proof:Equity[0] + proof:ComprehensiveIncome[3,000] + proof:InvestmentsByOwners[1,000] - proof:DistributionsToOwners[500] = proof:Equity[3,500]

21valueAssertionVariance_VAR01
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

proof:Revenues[7,000] = proof:Revenues[6,000] + proof:Revenues[1,000]

22valueAssertionVariance_VAR02
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

proof:Expenses[3,000] = proof:Expenses[2,000] + proof:Expenses[1,000]

23valueAssertionVariance_VAR03
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

proof:Gains[1,000] = proof:Gains[750] + proof:Gains[250]

24valueAssertionVariance_VAR04
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

proof:Losses[2,000] = proof:Losses[1,000] + proof:Losses[1,000]

25valueAssertionVariance_VAR05
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

proof:NetIncome[3,000] = proof:NetIncome[3,750] + proof:NetIncome[-750]

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

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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