Generated by Pacioli version 45d7c8c (updated 2 years, 8 months ago). Analysis at 2026-01-09T22:54:00+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
calculation8150150
disclosure18150150
disclosureCheck12120120
existenceAssertion00000
formula20200
valueAssertion12170170

All Rules

#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]

3valueAssertionFAC_CONSISTENCY_2 Added
  • ok:2
  • failed:0
 

Assets=LiabilitiesAndEquity

2 instances:

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

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

4valueAssertionFAC_CONSISTENCY_5 Added
  • 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]

5valueAssertionFAC_CONSISTENCY_59 Added
  • ok:1
  • failed:0
 

ComprehensiveIncomeLoss=NetIncomeLoss+OtherComprehensiveIncome

1 instance:

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

6valueAssertionFAC_CONSISTENCY_60 Added
  • ok:3
  • failed:0
 

NetIncomeLoss=IncomeFromNormalActivitiesOfEntity+IncomeFromPeripheralOrIncidentalTransactionsOfEntity

3 instances:

fac:NetIncomeLoss[-750] = fac:IncomeFromNormalActivitiesOfEntity[250] + fac:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[-1,000]

fac:NetIncomeLoss[3,750] = fac:IncomeFromNormalActivitiesOfEntity[1,750] + fac:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[2,000]

fac:NetIncomeLoss[3,000] = fac:IncomeFromNormalActivitiesOfEntity[2,000] + fac:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[1,000]

7formulaFAC_DERIVATION_BS_05 Added
  • derived:2
 

if LiabilitiesAndEquity eq null and exists(Assets)then Assets else null
 derives fac:LiabilitiesAndEquity

2 instances:

if fac:LiabilitiesAndEquity[0] eq null and exists fac:Assets[3,500] then fac:Assets[3,500] else null
 derived fac:LiabilitiesAndEquity[3,500]

if fac:LiabilitiesAndEquity[0] eq null and exists fac:Assets[0] then fac:Assets[0] else null
 derived fac:LiabilitiesAndEquity[0]

8formulaFAC_DERIVE_CI001 Added
  • derived:0
 

if NetIncomeLoss eq null and OtherComprehensiveIncome eq null and exists(ComprehensiveIncomeLoss)then ComprehensiveIncomeLoss else null
 derives fac:NetIncomeLoss

9valueAssertionMAN_MA_1
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

2000 {500, 500, 1000}

10valueAssertionRollForward_CF01
  • ok:1
  • failed:0
 

Assets_BalanceStart+NetCashFlow=Assets_BalanceEnd

1 instance:

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

11valueAssertionRollForward_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]

12valueAssertionVA552810571
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

proof:IncomeFromNormalActivitiesOfEntity[2,000] = proof:IncomeFromNormalActivitiesOfEntity[250] + proof:IncomeFromNormalActivitiesOfEntity[1,750]

13valueAssertionVA588885601
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[1,000] = proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[-1,000] + proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[2,000]

14valueAssertionVariance_NetIncome
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

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

15disclosuredisclosures:AssetsRollForward Added
  • detections:1
 
Assets Roll Forward
  • disclosures:AssetsRollForward requires:

    • 1 instance:

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

    16disclosuredisclosures:BalanceSheet Added
    • detections:1
    		 
    Balance Sheet
  • disclosures:BalanceSheet requires:

    • 1 instance:

     In network 01-Balance Sheet:
    proof:BalanceSheetHypercube is presented
    Detected block Assets [Arithmetic] with proof:Assets

    17disclosuredisclosures:BasisOfReporting Added
    • detections:1
    		 
    Basis of Reporting
  • disclosures:BasisOfReporting requires:

    • 1 instance:

     In network 10-Policies:
    proof:PoliciesHypercube is presented
    Detected block Basis of Reporting [Text Block] [Level1TextBlock] with proof:BasisOfReportingTextBlock

    18disclosuredisclosures:CashFlowStatement Added
    • detections:1
    		 
    Cash Flow Statement
  • disclosures:CashFlowStatement requires:

    • 1 instance:

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

    19disclosuredisclosures:ChangesInEquity Added
    • detections:1
    		 
    Changes in Equity
  • disclosures:ChangesInEquity requires:

    • 1 instance:

     In network 09-Changes in Equity:
    proof:ChangesInEquityHypercube is presented
    Detected block Equity, Beginning Balance [RollForward] with proof:Equity

    20disclosuredisclosures:ComprehensiveIncome Added
    • detections:1
    		 
    Comprehensive Income
  • disclosures:ComprehensiveIncome requires:

    • 1 instance:

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

    21disclosuredisclosures:FinancialHighlights Added
    • detections:1
    		 
    Financial Highlights
  • disclosures:FinancialHighlights requires:

    • 1 instance:

     In network 14-Financial Highlights:
    proof:FinancialHighlightsHypercube is presented
    proof:ComprehensiveIncome is presented
    proof:DistributionsToOwners is presented
    Detected block Financial Highlights [Set] [Set] with proof:FinancialHighlightsSet

    22disclosuredisclosures:IncomeStatement Added
    • detections:0
    		 
    Income Statement
  • disclosures:IncomeStatement requires:
    • 23disclosuredisclosures:IncomeStatementAlternative Added
    • detections:1
    		 
    Income Statement Alternative
  • disclosures:IncomeStatementAlternative requires:

    • 1 instance:

     In network 04-Income Statement (Alternative):
    proof:ComprehensiveIncomeStatementHypercube is presented
    proof:IncomeFromNormalActivitiesOfEntity is presented
    proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity is presented
    Detected block Net Income [RollUp] with proof:NetIncome

    24disclosuredisclosures:NatureOfOperations Added
    • detections:1
    		 
    Nature of Operations
  • disclosures:NatureOfOperations requires:

    • 1 instance:

     In network 10-Policies:
    proof:PoliciesHypercube is presented
    Detected block Nature of Operations [Text Block] [Level1TextBlock] with proof:NatureOfOperationsTextBlock

    25disclosuredisclosures:NetAssetsRollUp Added
    • detections:0
    		 
    Net Assets Roll Up
  • disclosures:NetAssetsRollUp requires:
    • 26disclosuredisclosures:NetCashFlowRollUp Added
    • detections:1
    		 
    Net Cash Flow Roll Up
  • disclosures:NetCashFlowRollUp requires:

    • 1 instance:

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

    27disclosuredisclosures:PriorPeriodError Added
    • detections:1
    		 
    Prior Period Error
  • disclosures:PriorPeriodError requires:

    • 1 instance:

     In network 07-Prior Period Errors:
    proof:PriorPeriodErrorsHypercube is presented
    proof:ReportDateAxis is presented
    Detected block Equity, Origionally Stated [Adjustment] with proof:Equity

    28disclosuredisclosures:PriorPeriodErrorAlternative Added
    • detections:0
    		 
    Prior Period Error Alternative
  • disclosures:PriorPeriodErrorAlternative requires:
    • 29disclosuredisclosures:RevenueRecognitionPolicy Added
    • detections:1
    		 
    Revenue Recognition Policy
  • disclosures:RevenueRecognitionPolicy requires:

    • 1 instance:

     In network 10-Policies:
    proof:PoliciesHypercube is presented
    Detected block Revenue Recognition Policy [Text Block] [Level1TextBlock] with proof:RevenueRecognitionPolicyTextBlock

    30disclosuredisclosures:SegmentRevenues Added
    • detections:1
    		 
    Segment Revenues
  • disclosures:SegmentRevenues requires:

    • 1 instance:

     In network 12-Segment Revenues:
    proof:SegmentRevenuesHypercube is presented
    proof:SegmentsAxis is presented
    Detected block Segment Revenues [Set] [Set] with proof:SegmentRevenuesSet

    31disclosuredisclosures:StockPlanActivity Added
    • detections:1
    		 
    Stock Plan Activity
  • disclosures:StockPlanActivity requires:

    • 1 instance:

     In network 13-Stock Plan Activity:
    proof:WeightedAverageGrantDateFairValueHypercube is presented
    Detected block Nonvested Fair Value, Beginning Balance [RollForwardInfo] with proof:NonvestedFairValue

    32disclosuredisclosures:VarianceAnalysis Added
    • detections:1
    		 
    Variance Analysis
  • disclosures:VarianceAnalysis requires:

    • 1 instance:

     In network 11-Variance Analysis:
    proof:VarianceAnalysisHypercube is presented
    proof:ScenarioAxis is presented
    Detected block Net Income [RollUp] with proof:NetIncome

    33calculationproof:NetCashFlow (in CashFlow)
    • ok:1
    • failed:0
    		 

    total=NetCashFlowOperatingActivities_3+(NetCashFlowInvestingActivities_2+NetCashFlowFinancingActivities_1)

    1 instance:

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

    34calculationproof:NetIncome (in ComprehensiveIncome2)
    • ok:3
    • failed:0
    		 

    total=IncomeFromNormalActivitiesOfEntity_2+IncomeFromPeripheralOrIncidentalTransactionsOfEntity_1

    3 instances:

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

    proof:NetIncome[-750] = proof:IncomeFromNormalActivitiesOfEntity[250] + proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[-1,000]

    proof:NetIncome[3,750] = proof:IncomeFromNormalActivitiesOfEntity[1,750] + proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[2,000]

    35calculationproof:ComprehensiveIncome (in ComprehensiveIncome3)
    • ok:1
    • failed:0
    		 

    total=NetIncome_2+OtherComprehensiveIncome_1

    1 instance:

    proof:ComprehensiveIncome[3,000] = proof:NetIncome[3,000] + proof:OtherComprehensiveIncome[0]

    36calculationproof:NetIncome (in VarianceAnalysis)
    • ok:3
    • failed:0
    		 

    total=IncomeFromNormalActivitiesOfEntity_2+IncomeFromPeripheralOrIncidentalTransactionsOfEntity_1

    3 instances:

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

    proof:NetIncome[-750] = proof:IncomeFromNormalActivitiesOfEntity[250] + proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[-1,000]

    proof:NetIncome[3,750] = proof:IncomeFromNormalActivitiesOfEntity[1,750] + proof:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[2,000]

    37calculationfac:LiabilitiesAndEquity (in BSU) Added
    • ok:2
    • failed:0
    		 

    total=Liabilities_2+Equity_1

    2 instances:

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

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

    38calculationfac:NetCashFlow (in CashFlowStatement) Added
    • ok:1
    • failed:0
    		 

    total=NetCashFlowFromOperatingActivities_3+(NetCashFlowFromInvestingActivities_2+NetCashFlowFromFinancingActivities_1)

    1 instance:

    fac:NetCashFlow[3,500] = fac:NetCashFlowFromOperatingActivities[1,500] + fac:NetCashFlowFromInvestingActivities[1,000] + fac:NetCashFlowFromFinancingActivities[1,000]

    39calculationfac:NetIncomeLoss (in IS2) Added
    • ok:3
    • failed:0
    		 

    total=IncomeFromNormalActivitiesOfEntity_2+IncomeFromPeripheralOrIncidentalTransactionsOfEntity_1

    3 instances:

    fac:NetIncomeLoss[3,000] = fac:IncomeFromNormalActivitiesOfEntity[2,000] + fac:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[1,000]

    fac:NetIncomeLoss[-750] = fac:IncomeFromNormalActivitiesOfEntity[250] + fac:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[-1,000]

    fac:NetIncomeLoss[3,750] = fac:IncomeFromNormalActivitiesOfEntity[1,750] + fac:IncomeFromPeripheralOrIncidentalTransactionsOfEntity[2,000]

    40calculationfac:ComprehensiveIncomeLoss (in OCI) Added
    • ok:1
    • failed:0
    		 

    total=NetIncomeLoss_2+OtherComprehensiveIncome_1

    1 instance:

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

    41disclosureCheckrequire [disclosures:BalanceSheet] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    42disclosureCheckrequire [disclosures:BasisOfReporting] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    43disclosureCheckrequire [disclosures:ChangesInEquity] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    44disclosureCheckrequire [disclosures:ComprehensiveIncome] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    45disclosureCheckrequire [disclosures:FinancialHighlights] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    46disclosureCheckrequire [disclosures:IncomeStatementAlternative] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    47disclosureCheckrequire [disclosures:NatureOfOperations] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    48disclosureCheckrequire [disclosures:PriorPeriodError] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    49disclosureCheckrequire [disclosures:RevenueRecognitionPolicy] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    50disclosureCheckrequire [disclosures:SegmentRevenues] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    51disclosureCheckrequire [disclosures:StockPlanActivity] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    52disclosureCheckrequire [disclosures:VarianceAnalysis] 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