Value Assertions

Generated by Pacioli version 45d7c8c (updated 2 years, 5 months ago). Analysis at 2025-09-16T13:54:11+0000 for myAUDTaddress. Return to MAIN PAGE

Type	Defined	Bound	Derived	OK	Fail
valueAssertion	18	26	0	26	0

Value Assertions

#	Type	Name		Rule Expression
1	valueAssertion	Adjustment_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]
2	valueAssertion	Arithmetic_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]
3	valueAssertion	Arithmetic_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]
4	valueAssertion	FAC_CONSISTENCY_17 Added 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]
5	valueAssertion	FAC_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]
6	valueAssertion	FAC_CONSISTENCY_3 Added 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]
7	valueAssertion	FAC_CONSISTENCY_4 Added 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]
8	valueAssertion	FAC_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]
9	valueAssertion	FAC_CONSISTENCY_59 Added ok:1 failed:0		ComprehensiveIncomeLoss=NetIncomeLoss+OtherComprehensiveIncome 1 instance: fac:ComprehensiveIncomeLoss[3,000] = fac:NetIncomeLoss[3,000] + fac:OtherComprehensiveIncome[0]
10	valueAssertion	MemberAggregation_MA1 ok:1 failed:0		Total eq sum(Each) 1 instance: 7000 {1000, 4000, 2000}
11	valueAssertion	MemberAggregation_PPA ok:1 failed:0		Total eq sum(Each) 1 instance: 0 {-1500, -500, 2000}
12	valueAssertion	RollForward_CF01 ok:1 failed:0		Assets_BalanceStart+NetCashFlow=Assets_BalanceEnd 1 instance: proof:Assets[0] + proof:NetCashFlow[3,500] = proof:Assets[3,500]
13	valueAssertion	RollForward_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]
14	valueAssertion	Variance_Expenses ok:1 failed:0		Actual=Budget+Variance 1 instance: proof:Expenses[3,000] = proof:Expenses[1,000] + proof:Expenses[2,000]
15	valueAssertion	Variance_Gains ok:1 failed:0		Actual=Budget+Variance 1 instance: proof:Gains[1,000] = proof:Gains[250] + proof:Gains[750]
16	valueAssertion	Variance_Losses ok:1 failed:0		Actual=Budget+Variance 1 instance: proof:Losses[2,000] = proof:Losses[1,000] + proof:Losses[1,000]
17	valueAssertion	Variance_NetIncome ok:1 failed:0		Actual=Budget+Variance 1 instance: proof:NetIncome[3,000] = proof:NetIncome[-750] + proof:NetIncome[3,750]
18	valueAssertion	Variance_Revenues ok:1 failed:0		Actual=Budget+Variance 1 instance: proof:Revenues[7,000] = proof:Revenues[1,000] + proof:Revenues[6,000]

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

When all intervening facts have been checked by consistency rules these are are in green
Rules with inconsistent facts in red
Rules that were not evaluated, because they had no facts to bind, in yellow
Derivation rules (if any) that have derived (imputed) facts which have not been checked are in blue

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