Generated by Pacioli version 45d7c8c (updated 2 years, 9 months ago). Analysis at 2026-01-30T15:38:43+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
valueAssertion29370370

Value Assertions

#TypeName Rule Expression
1valueAssertionBS1
  • ok:2
  • failed:0
 

Assets=LiabilitiesAndEquity

2 instances:

mini:Assets[0] = mini:LiabilitiesAndEquity[0]

mini:Assets[14,450] = mini:LiabilitiesAndEquity[14,450]

2valueAssertionFAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets Added
  • ok:2
  • failed:0
 

Assets=AssetsCurrent+AssetsNoncurrent

2 instances:

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

mini:Assets[14,450] = mini:CurrentAssets[13,550] + mini:NoncurrentAssets[900]

3valueAssertionFAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities Added
  • ok:2
  • failed:0
 

Liabilities=LiabilitiesCurrent+LiabilitiesNoncurrent

2 instances:

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

mini:Liabilities[2,400] = mini:CurrentLiabilities[1,400] + mini:NoncurrentLiabilities[1,000]

4valueAssertionFAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity Added
  • ok:2
  • failed:0
 

LiabilitiesAndEquity=Liabilities+Equity

2 instances:

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

mini:LiabilitiesAndEquity[14,450] = mini:Liabilities[2,400] + mini:Equity[12,050]

5valueAssertionFAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing Added
  • ok:1
  • failed:0
 

CashFlowNet=CashFlowProvidedByUsedInOperatingActivitiesNet+CashFlowsProvidedByUsedInInvestingActivitiesNet+CashFlowsProvidedByUsedInFinancingActivitiesNet

1 instance:

mini:NetCashFlow[10,850] = mini:NetCashFlowOperatingActivities[1,000] + mini:NetCashFlowFinancingActivities[10,850] + mini:NetCashFlowInvestingActivities[-1,000]

6valueAssertionFAC_CONSISTENCY_12 Added
  • ok:1
  • failed:0
 

GrossProfit=Revenues-CostOfRevenue

1 instance:

fac:GrossProfit[2,700] = fac:Revenues[8,000] - fac:CostOfRevenue[5,300]

7valueAssertionFAC_CONSISTENCY_17 Added
  • ok:1
  • failed:0
 

IncomeLossFromContinuingOperationsBeforeTax=OperatingIncomeLoss+NonoperatingIncomeLoss

1 instance:

fac:IncomeLossFromContinuingOperationsBeforeTax[2,450] = fac:OperatingIncomeLoss[2,600] + fac:NonoperatingIncomeLoss[-150]

8valueAssertionFAC_CONSISTENCY_2 Added
  • ok:2
  • failed:0
 

Assets=LiabilitiesAndEquity

2 instances:

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

fac:Assets[14,450] = fac:LiabilitiesAndEquity[14,450]

9valueAssertionFAC_CONSISTENCY_3 Added
  • ok:2
  • failed:0
 

Assets=CurrentAssets+NoncurrentAssets

2 instances:

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

fac:Assets[14,450] = fac:CurrentAssets[13,550] + fac:NoncurrentAssets[900]

10valueAssertionFAC_CONSISTENCY_36 Added
  • ok:1
  • failed:0
 

OperatingIncomeLoss=GrossProfit-OperatingExpenses

1 instance:

fac:OperatingIncomeLoss[2,600] = fac:GrossProfit[2,700] - fac:OperatingExpenses[100]

11valueAssertionFAC_CONSISTENCY_4 Added
  • ok:2
  • failed:0
 

Liabilities=CurrentLiabilities+NoncurrentLiabilities

2 instances:

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

fac:Liabilities[2,400] = fac:CurrentLiabilities[1,400] + fac:NoncurrentLiabilities[1,000]

12valueAssertionFAC_CONSISTENCY_5 Added
  • ok:2
  • failed:0
 

LiabilitiesAndEquity=Liabilities+Equity

2 instances:

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

fac:LiabilitiesAndEquity[14,450] = fac:Liabilities[2,400] + fac:Equity[12,050]

13valueAssertionFAC_CONSISTENCY_59 Added
  • ok:1
  • failed:0
 

NetCashFlow=NetCashFlowFromOperatingActivities+NetCashFlowFromInvestingActivities+NetCashFlowFromFinancingActivities

1 instance:

fac:NetCashFlow[10,850] = fac:NetCashFlowFromOperatingActivities[1,000] + fac:NetCashFlowFromInvestingActivities[-1,000] + fac:NetCashFlowFromFinancingActivities[10,850]

14valueAssertionFAC_IS1_GrossProfitFoots Added
  • ok:1
  • failed:0
 

GrossProfitLoss=RevenuesNet-CostOfSales

1 instance:

mini:GrossProfitLoss[2,700] = mini:Sales[8,000] - mini:CostsOfSales[5,300]

15valueAssertionFAC_IS2_OperatingIncomeFoots Added
  • ok:1
  • failed:0
 

OperatingIncomeLoss=GrossProfitLoss-OperatingExpenses

1 instance:

mini:OperatingIncomeLoss[2,600] = mini:GrossProfitLoss[2,700] - mini:OperatingExpenses[100]

16valueAssertionFAC_IS3_IncomeLossFromContinuingOperationsBeforeTaxFoots Added
  • ok:1
  • failed:0
 

IncomeLossFromContinuingOperationsBeforeTax=OperatingIncomeLoss+NonoperatingIncomeExpenses

1 instance:

mini:IncomeLossFromContinuingOperationsBeforeTax[2,450] = mini:OperatingIncomeLoss[2,600] + mini:NonoperatingIncomeExpenses[-150]

17valueAssertionFAC_IS4_NetIncomeLossFoots Added
  • ok:1
  • failed:0
 

NetIncomeLoss=IncomeLossFromContinuingOperationsBeforeTax-IncomeTaxExpenseBenefit

1 instance:

mini:NetIncomeLoss[2,050] = mini:IncomeLossFromContinuingOperationsBeforeTax[2,450] - mini:IncomeTaxExpenseBenefit[400]

18valueAssertionRF_001d3ea5
  • ok:1
  • failed:0
 

RetainedEarnings_PeriodStart+NetIncomeLoss-Dividends=RetainedEarnings_PeriodEnd

1 instance:

mini:RetainedEarnings[0] + mini:NetIncomeLoss[2,050] - mini:Dividends[0] = mini:RetainedEarnings[2,050]

19valueAssertionRF_05cc2d3d
  • ok:1
  • failed:0
 

AccountsPayable_PeriodStart+PurchasesInventoryForSaleOnAccount-DecreaseFromPaymentAccountsPayable=AccountsPayable_PeriodEnd

1 instance:

mini:AccountsPayable[0] + mini:PurchasesInventoryForSaleOnAccount[8,000] - mini:DecreaseFromPaymentAccountsPayable[7,000] = mini:AccountsPayable[1,000]

20valueAssertionRF_4a16bf18
  • ok:1
  • failed:0
 

CurrentPortionOfLongtermDebt_PeriodStart+IncreasesDecreasesFromTransfersFromLongterm=CurrentPortionOfLongtermDebt_PeriodEnd

1 instance:

mini:CurrentPortionOfLongtermDebt[0] + mini:IncreasesDecreasesFromTransfersFromLongterm[0] = mini:CurrentPortionOfLongtermDebt[0]

21valueAssertionRF_50ab69d9
  • ok:1
  • failed:0
 

Inventories_PeriodStart+PurchasesOfInventoryForSale-DecreaseInInventoriesFromSales-InventoryWrittenOff=Inventories_PeriodEnd

1 instance:

mini:Inventories[0] + mini:PurchasesOfInventoryForSale[5,000] - mini:DecreaseInInventoriesFromSales[2,000] - mini:InventoryWrittenOff[300] = mini:Inventories[2,700]

22valueAssertionRF_553ce50b
  • ok:1
  • failed:0
 

PropertyPlantAndEquipment_PeriodStart+CapitalAdditionsPropertyPlantAndEquipment-DecreaseFromDepreciationAndAmortization-PropertyPlantAndEquipmentWrittenOff=PropertyPlantAndEquipment_PeriodEnd

1 instance:

mini:PropertyPlantAndEquipment[0] + mini:CapitalAdditionsPropertyPlantAndEquipment[1,000] - mini:DecreaseFromDepreciationAndAmortization[100] - mini:PropertyPlantAndEquipmentWrittenOff[0] = mini:PropertyPlantAndEquipment[900]

23valueAssertionRF_622a7471
  • ok:1
  • failed:0
 

CashAndCashEquivalents_PeriodStart+ProceedsFromCollectionOfReceivables-PaymentOfAccountsPayable-PaymentInterest+ProceedsFromAdditionalLongtermBorrowings-PaymentForReductionOfLongtermBorrowings-PaymentForCapitalAdditionsOfPropertyPlantEquipment+ProceedsFromInvestmentsByOwner+PaymentForDistributionsToOwner+PaymentOfDividends=CashAndCashEquivalents_PeriodEnd

1 instance:

mini:CashAndCashEquivalents[0] + mini:ProceedsFromCollectionOfReceivables[8,000] - mini:PaymentOfAccountsPayable[7,000] - mini:PaymentInterest[150] + mini:ProceedsFromAdditionalLongtermBorrowings[2,000] - mini:PaymentForReductionOfLongtermBorrowings[1,000] - mini:PaymentForCapitalAdditionsOfPropertyPlantEquipment[1,000] + mini:ProceedsFromInvestmentsByOwner[10,000] + mini:PaymentForDistributionsToOwner[0] + mini:PaymentOfDividends[0] = mini:CashAndCashEquivalents[10,850]

24valueAssertionRF_6be3e251
  • ok:1
  • failed:0
 

CashAndCashEquivalents_PeriodStart+NetCashFlow=CashAndCashEquivalents_PeriodEnd

1 instance:

mini:CashAndCashEquivalents[0] + mini:NetCashFlow[10,850] = mini:CashAndCashEquivalents[10,850]

25valueAssertionRF_9636bd0b
  • ok:1
  • failed:0
 

Receivables_PeriodStart+IncreaseInReceivablesFromSalesOnAccount-CollectionOfReceivables-AdditionsToAllowanceForBadDebts-BadDebtsWrittenOff=Receivables_PeriodEnd

1 instance:

mini:Receivables[0] + mini:IncreaseInReceivablesFromSalesOnAccount[8,000] - mini:CollectionOfReceivables[8,000] - mini:AdditionsToAllowanceForBadDebts[0] - mini:BadDebtsWrittenOff[0] = mini:Receivables[0]

26valueAssertionRF_9a666586
  • ok:1
  • failed:0
 

Equity_PeriodStart+InvestmentsByOwner+DistributionsToOwner+NetIncomeLoss+Dividends=Equity_PeriodEnd

1 instance:

mini:Equity[0] + mini:InvestmentsByOwner[10,000] + mini:DistributionsToOwner[0] + mini:NetIncomeLoss[2,050] + mini:Dividends[0] = mini:Equity[12,050]

27valueAssertionRF_9e30816e
  • ok:1
  • failed:0
 

LongtermDebt_PeriodStart+AdditionalLongtermBorrowings-RepaymentLongtermBorrowings+IncreasesDecreasesFromTransfersFromCurrentPortion=LongtermDebt_PeriodEnd

1 instance:

mini:LongtermDebt[0] + mini:AdditionalLongtermBorrowings[2,000] - mini:RepaymentLongtermBorrowings[1,000] + mini:IncreasesDecreasesFromTransfersFromCurrentPortion[0] = mini:LongtermDebt[1,000]

28valueAssertionRF_b2472cf2
  • ok:1
  • failed:0
 

PaidInCapital_PeriodStart+InvestmentsByOwner+DistributionsToOwner=PaidInCapital_PeriodEnd

1 instance:

mini:PaidInCapital[0] + mini:InvestmentsByOwner[10,000] + mini:DistributionsToOwner[0] = mini:PaidInCapital[10,000]

29valueAssertionRF_f49df141
  • ok:1
  • failed:0
 

AccruedExpenses_PeriodStart+InterestAccrued-DecreaseFromPaymentOfInterest=AccruedExpenses_PeriodEnd

1 instance:

mini:AccruedExpenses[0] + mini:InterestAccrued[550] - mini:DecreaseFromPaymentOfInterest[150] = mini:AccruedExpenses[400]

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