Generated by Pacioli version 45d7c8c (updated 2 years, 8 months ago). Analysis at 2026-01-09T22:58:26+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
calculation9150150
disclosure20150150
disclosureCheck12120120
existenceAssertion00000
formula10000
valueAssertion13160150

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_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]

3valueAssertionFAC_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]

4valueAssertionFAC_CONSISTENCY_59 Added
  • ok:1
  • failed:0
 

ComprehensiveIncomeLoss=NetIncomeLoss+OtherComprehensiveIncome

1 instance:

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

5valueAssertionFAC_CONSISTENCY_61 Added
  • ok:0
  • failed:0
 

NetAssets=Assets-Liabilities

6formulaFAC_DERIVE_CI001 Added
  • derived:0
 

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

7valueAssertionMemberAggregation_MA1
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

7000 {1000, 4000, 2000}

8valueAssertionRollForward_CF01
  • ok:1
  • failed:0
 

Assets_BalanceStart+NetCashFlow=Assets_BalanceEnd

1 instance:

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

9valueAssertionRollForward_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]

10valueAssertionVariance_Expenses
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

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

11valueAssertionVariance_Gains
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

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

12valueAssertionVariance_Losses
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

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

13valueAssertionVariance_NetIncome
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

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

14valueAssertionVariance_Revenues
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

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

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:AssetsRollUp Added
    • detections:0
    		 
    Assets Roll Up
  • disclosures:AssetsRollUp requires:
    • 17disclosuredisclosures:BalanceSheet Added
    • detections:0
    		 
    Balance Sheet
  • disclosures:BalanceSheet requires:
    • 18disclosuredisclosures: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

    19disclosuredisclosures: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

    20disclosuredisclosures: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

    21disclosuredisclosures: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

    22disclosuredisclosures: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

    23disclosuredisclosures:IncomeStatement Added
    • detections:1
    		 
    Income Statement
  • disclosures:IncomeStatement requires:

    • 1 instance:

     In network 03-Income Statement:
    proof:ComprehensiveIncomeStatementHypercube is presented
    proof:Revenues is presented
    Detected block Net Income [RollUp] with proof:NetIncome

    24disclosuredisclosures:IncomeStatementAlternative Added
    • detections:0
    		 
    Income Statement Alternative
  • disclosures:IncomeStatementAlternative requires:
    • 25disclosuredisclosures:LiabilitiesAndEquityRollUp Added
    • detections:0
    		 
    Liabilities and Equity Roll Up
  • disclosures:LiabilitiesAndEquityRollUp requires:
    • 26disclosuredisclosures: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

    27disclosuredisclosures:NetAssetsRollUp Added
    • detections:1
    		 
    Net Assets Roll Up
  • disclosures:NetAssetsRollUp requires:

    • 1 instance:

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

    28disclosuredisclosures: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

    29disclosuredisclosures: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

    30disclosuredisclosures:PriorPeriodErrorAlternative Added
    • detections:0
    		 
    Prior Period Error Alternative
  • disclosures:PriorPeriodErrorAlternative requires:
    • 31disclosuredisclosures: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

    32disclosuredisclosures: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

    33disclosuredisclosures: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

    34disclosuredisclosures: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

    35calculationproof: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]

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

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

    3 instances:

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

    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]

    37calculationproof: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]

    38calculationproof:NetAssets (in NetAssets)
    • ok:2
    • failed:0
    		 

    total=Assets_2+ -Liabilities_1

    2 instances:

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

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

    39calculationproof:NetIncome (in VarianceAnalysis)
    • ok:3
    • failed:0
    		 

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

    3 instances:

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

    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]

    40calculationfac: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]

    41calculationfac:NetIncomeLoss (in IS1) Added
    • ok:3
    • failed:0
    		 

    total=Revenue_4+(-Expenses_3+(Gains_2+ -Losses_1))

    3 instances:

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

    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]

    42calculationfac:NetAssets (in NetAssets) Added
    • ok:0
    • failed:0
    		 

    total=Assets_2+ -Liabilities_1

    43calculationfac: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]

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

    1 instance:

    See link above

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

    1 instance:

    See link above

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

    1 instance:

    See link above

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

    1 instance:

    See link above

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

    1 instance:

    See link above

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

    1 instance:

    See link above

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

    1 instance:

    See link above

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

    1 instance:

    See link above

    52disclosureCheckrequire [disclosures:RevenueRecognitionPolicy] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    53disclosureCheckrequire [disclosures:SegmentRevenues] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    54disclosureCheckrequire [disclosures:StockPlanActivity] Added
    • ok:1
    • failed:0
    		 
    Require disclosure:

    1 instance:

    See link above

    55disclosureCheckrequire [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