Generated by Pacioli version 45d7c8c (updated 2 years, 8 months ago). Analysis at 2026-01-09T21:52:21+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
calculation79090
disclosure117070
disclosureCheck66060
existenceAssertion00000
formula30000
valueAssertion68080

All Rules

#TypeName Rule Expression
1valueAssertionArithmetic_NA01
  • ok:2
  • failed:0
 

NetAssets=Assets-Liabilities

2 instances:

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

common:NetAssets[4,000] = common:Assets[5,000] - common:Liabilities[1,000]

2valueAssertionFAC_CONSISTENCY_BS2 Added
  • ok:2
  • failed:0
 

NetAssets=Assets-Liabilities

2 instances:

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

fac:NetAssets[4,000] = fac:Assets[5,000] - fac:Liabilities[1,000]

3valueAssertionFAC_CONSISTENCY_CF1 Added
  • ok:1
  • failed:0
 

NetCashFlow=NetCashFlowOperating+NetCashFlowFinancing+NetCashFlowInvesting

1 instance:

fac:NetCashFlow[5,000] = fac:NetCashFlowOperating[3,000] + fac:NetCashFlowFinancing[1,000] + fac:NetCashFlowInvesting[1,000]

4valueAssertionFAC_CONSISTENCY_IS1 Added
  • ok:1
  • failed:0
 

ComprehensiveIncome=Revenues-Expenses+Gains-Losses

1 instance:

fac:ComprehensiveIncome[4,000] = fac:Revenues[10,000] - fac:Expenses[5,000] + fac:Gains[1,000] - fac:Losses[2,000]

5formulaFAC_Derive_Assets Added
  • derived:0
 

if Assets eq null and exists(Equity)and exists(Liabilities)then Equity-Liabilities else null
 derives fac:Assets

6formulaFAC_Derive_Equity Added
  • derived:0
 

if Equity eq null and exists(Liabilities)and exists(Assets)then Assets-Liabilities else null
 derives fac:Equity

7formulaFAC_Derive_Liabilities Added
  • derived:0
 

if Liabilities eq null and exists(Equity)and exists(Assets)then Equity-Assets else null
 derives fac:Liabilities

8valueAssertionRollForward_CF01
  • ok:1
  • failed:0
 

Assets_BalanceStart+NetCashFlow=Assets_BalanceEnd

1 instance:

common:Assets[0] + common:NetCashFlow[5,000] = common:Assets[5,000]

9valueAssertionRollForward_SHE01
  • ok:1
  • failed:0
 

Equity_BalanceStart+ComprehensiveIncome+InvestmentsByOwners-DistributionsToOwners=Equity_BalanceEnd

1 instance:

common:Equity[0] + common:ComprehensiveIncome[4,000] + common:InvestmentsByOwners[1,000] - common:DistributionsToOwners[1,000] = common:Equity[4,000]

10disclosuredisclosures:AssetsRollForward Added
  • detections:1
 
Assets Roll Forward
  • disclosures:AssetsRollForward requires:

    • 1 instance:

     In network 06-Cash Flow Statement:
    common:CashFlowHypercube is presented
    Detected block Assets, Beginning Balance [RollForward] with common:Assets

    11disclosuredisclosures:AssetsRollUp Added
    • detections:0
    		 
    Assets Roll Up
  • disclosures:AssetsRollUp requires:
    • 12disclosuredisclosures:BalanceSheet Added
    • detections:0
    		 
    Balance Sheet
  • disclosures:BalanceSheet requires:
    • 13disclosuredisclosures:CashFlowStatement Added
    • detections:1
    		 
    Cash Flow Statement
  • disclosures:CashFlowStatement requires:

    • 1 instance:

     In network 06-Cash Flow Statement:
    06-Cash Flow Statement Cash Flow [Hypercube] is a component
    common:CashFlowHypercube is presented
    Detected block Net Cash Flow [RollUp] with common:NetCashFlow
    Detected block Assets, Beginning Balance [RollForward] with common:Assets

    14disclosuredisclosures:ChangesInEquity Added
    • detections:1
    		 
    Changes in Equity
  • disclosures:ChangesInEquity requires:

    • 1 instance:

     In network 07-Changes in Equity:
    common:ChangesInEquityHypercube is presented
    Detected block Equity, Beginning Balance [RollForward] with common:Equity

    15disclosuredisclosures:ComprehensiveIncomeStatement Added
    • detections:1
    		 
    Comprehensive Income Statement
  • disclosures:ComprehensiveIncomeStatement requires:

    • 1 instance:

     In network 05-Comprehensive Income Statement:
    common:ComprehensiveIncomeStatementHypercube is presented
    common:OtherComprehensiveIncome is presented
    Detected block Comprehensive Income [RollUp] with common:ComprehensiveIncome

    16disclosuredisclosures:IncomeStatement Added
    • detections:1
    		 
    Income Statement
  • disclosures:IncomeStatement requires:

    • 1 instance:

     In network 03-Income Statement:
    common:IncomeStatementHypercube is presented
    Detected block Net Income [RollUp] with common:NetIncome

    17disclosuredisclosures:IncomeStatementAlternative Added
    • detections:0
    		 
    Income Statement Alternative
  • disclosures:IncomeStatementAlternative requires:
    • 18disclosuredisclosures:LiabilitiesAndEquityRollUp Added
    • detections:0
    		 
    Liabilities and Equity Roll Up
  • disclosures:LiabilitiesAndEquityRollUp requires:
    • 19disclosuredisclosures:NetAssetsRollUp Added
    • detections:1
    		 
    Net Assets Roll Up
  • disclosures:NetAssetsRollUp requires:

    • 1 instance:

     In network 02-Net Assets:
    common:NetAssetsHypercube is presented
    Detected block Net Assets [RollUp] with common:NetAssets

    20disclosuredisclosures:NetCashFlowRollUp Added
    • detections:1
    		 
    Net Cash Flow Roll Up
  • disclosures:NetCashFlowRollUp requires:

    • 1 instance:

     In network 06-Cash Flow Statement:
    common:CashFlowHypercube is presented
    Detected block Net Cash Flow [RollUp] with common:NetCashFlow

    21calculationcommon:NetCashFlow (in CashFlow)
    • ok:1
    • failed:0
    		 

    total=NetCashFlowOperatingActivities_3+(NetCashFlowInvestingActivities_2+NetCashFlowFinancingActivities_1)

    1 instance:

    common:NetCashFlow[5,000] = common:NetCashFlowOperatingActivities[3,000] + common:NetCashFlowInvestingActivities[1,000] + common:NetCashFlowFinancingActivities[1,000]

    22calculationcommon:ComprehensiveIncome (in ComprehensiveIncomeStatement)
    • ok:1
    • failed:0
    		 

    total=NetIncome_2+OtherComprehensiveIncome_1

    1 instance:

    common:ComprehensiveIncome[4,000] = common:NetIncome[4,000] + common:OtherComprehensiveIncome[0]

    23calculationcommon:NetIncome (in IncomeStatement)
    • ok:1
    • failed:0
    		 

    total=Revenues_4+(-Expenses_3+(Gains_2+ -Losses_1))

    1 instance:

    common:NetIncome[4,000] = common:Revenues[10,000] + - common:Expenses[5,000] + common:Gains[1,000] + - common:Losses[2,000]

    24calculationcommon:NetAssets (in NetAssets)
    • ok:2
    • failed:0
    		 

    total=Assets_2+ -Liabilities_1

    2 instances:

    common:NetAssets[4,000] = common:Assets[5,000] + - common:Liabilities[1,000]

    common:NetAssets[0] = common:Assets[0] + - common:Liabilities[0]

    25calculationfac:NetAssets (in BalanceSheetLiquidation) Added
    • ok:2
    • failed:0
    		 

    total=Assets_2+ -Liabilities_1

    2 instances:

    fac:NetAssets[4,000] = fac:Assets[5,000] + - fac:Liabilities[1,000]

    fac:NetAssets[0] = fac:Assets[0] + - fac:Liabilities[0]

    26calculationfac:NetCashFlow (in CashFlowsStatement) Added
    • ok:1
    • failed:0
    		 

    total=NetCashFlowOperating_3+(NetCashFlowFinancing_2+NetCashFlowInvesting_1)

    1 instance:

    fac:NetCashFlow[5,000] = fac:NetCashFlowOperating[3,000] + fac:NetCashFlowFinancing[1,000] + fac:NetCashFlowInvesting[1,000]

    27calculationfac:ComprehensiveIncome (in ComprehensiveIncome) Added
    • ok:1
    • failed:0
    		 

    total=Revenues_4+(-Expenses_3+(Gains_2+ -Losses_1))

    1 instance:

    fac:ComprehensiveIncome[4,000] = fac:Revenues[10,000] + - fac:Expenses[5,000] + fac:Gains[1,000] + - fac:Losses[2,000]

    28disclosureCheckrequire [disclosures:AssetsRollForward] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    29disclosureCheckrequire [disclosures:CashFlowStatement] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    30disclosureCheckrequire [disclosures:ChangesInEquity] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    31disclosureCheckrequire [disclosures:IncomeStatement] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    32disclosureCheckpossibleDisclosure [disclosures:NetAssetsRollUp] Added
    • ok:1
    • failed:0
    		 
    Possible disclosure:

    1 instance:

    See link above

    33disclosureCheckrequire [disclosures:NetCashFlowRollUp] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    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