Generated by Pacioli version 45d7c8c (updated 3 years ago). Analysis at 2026-05-07T22:47:05+0000 for myAUDTaddress. Return to MAIN PAGE |

Block Pivots (one per detected block)
Network | 9730 - Policies - Significant Accounting Policies (https://xbrlsite.azurewebsites.net/report/ekg/role/SignificantAccountingPoliciesTextBlocks)
Table | Significant Accounting Policies [Hypercube]

Concept arrangement pattern: Cash and Cash Equivalents Policies [Text Block] [Level1TextBlock]
Entity: 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Unit: null

Concept arrangement pattern: Receivables Policies [Text Block] [Level1TextBlock]
Entity: 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Unit: null

Concept arrangement pattern: Inventories Policies [Text Block] [Level1TextBlock]
Entity: 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Unit: null

Concept arrangement pattern: Property, Plant, and Equipment Policies [Text Block] [Level1TextBlock]
Entity: 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Unit: null

Concept arrangement pattern: Accounts Payable Policies [Text Block] [Level1TextBlock]
Entity: 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Unit: null

Concept arrangement pattern: Long-term Debt Policies [Text Block] [Level1TextBlock]
Entity: 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Unit: null

Concept arrangement pattern: Revenue Recognition Policies [Text Block] [Level1TextBlock]
Entity: 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Unit: null

Component as one Pivot (ALL facts, but ignoring presentation hints)
Network | 9730 - Policies - Significant Accounting Policies (https://xbrlsite.azurewebsites.net/report/ekg/role/SignificantAccountingPoliciesTextBlocks)
Table | Significant Accounting Policies [Hypercube]

Entity: 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Unit: null

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

- Facts that have been checked by consistency rules are in green
- Derived (imputed) facts that have not been checked are in blue
- Inconsistent facts in red
- ...and the rest (reported or mapped or assumed but unckecked) are either in gray (if some rule failed to execute) or black (if no rules exist for the fact's concept)

Fact Table
Network | 9730 - Policies - Significant Accounting Policies (https://xbrlsite.azurewebsites.net/report/ekg/role/SignificantAccountingPoliciesTextBlocks)
Table | Significant Accounting Policies [Hypercube]

# | Block | Reporting Entity [Aspect] | Period [Aspect] | Concept [Aspect] | Noncore Dimensions | Fact Value |  | Unit | Rounding | Parenthetical Explanations | Origin
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
1 | Cash and Cash Equivalents Policies [Text Block] [Level1TextBlock] | 30810137d58f76b84afd (http://standards.iso.org/iso/17442) | 2024-01-01 to 2024-12-31 | Cash and Cash Equivalents Policies [Text Block] | null | <p>Cash and cash equivalents consists of a bank demand deposit.</p> |  |  |  |  | Reported
2 | Receivables Policies [Text Block] [Level1TextBlock] | 30810137d58f76b84afd (http://standards.iso.org/iso/17442) | 2024-01-01 to 2024-12-31 | Receivables Policies [Text Block] | null | <p>Accounts receivable are extended to all customers. Bad debts are written off after 90 days.</p> |  |  |  |  | Reported
3 | Inventories Policies [Text Block] [Level1TextBlock] | 30810137d58f76b84afd (http://standards.iso.org/iso/17442) | 2024-01-01 to 2024-12-31 | Inventories Policies [Text Block] | null | <p>Inventory consists of lemons and is values at the lower of cost or market value using the FIFO method.</p> |  |  |  |  | Reported
4 | Property, Plant, and Equipment Policies [Text Block] [Level1TextBlock] | 30810137d58f76b84afd (http://standards.iso.org/iso/17442) | 2024-01-01 to 2024-12-31 | Property, Plant, and Equipment Policies [Text Block] | null | <p>Property, plant, and equipment consists of refrigeration equipment that is depreciated over five years using the straight line method.</p> |  |  |  |  | Reported
5 | Accounts Payable Policies [Text Block] [Level1TextBlock] | 30810137d58f76b84afd (http://standards.iso.org/iso/17442) | 2024-01-01 to 2024-12-31 | Accounts Payable Policies [Text Block] | null | <p>Accounts payable consists of invoices received from suppliers which have not been paid as of the balance sheet date.</p> |  |  |  |  | Reported
6 | Long-term Debt Policies [Text Block] [Level1TextBlock] | 30810137d58f76b84afd (http://standards.iso.org/iso/17442) | 2024-01-01 to 2024-12-31 | Long-term Debt Policies [Text Block] | null | <p>Long term debt consists of a note payable with a local bank secured by the equipment financed.</p> |  |  |  |  | Reported
7 | Revenue Recognition Policies [Text Block] [Level1TextBlock] | 30810137d58f76b84afd (http://standards.iso.org/iso/17442) | 2024-01-01 to 2024-12-31 | Revenue Recognition Policies [Text Block] | null | <p>Revenues is recognized when earned using accrual accounting.</p> |  |  |  |  | Reported

Model Structure
Network | 9730 - Policies - Significant Accounting Policies (https://xbrlsite.azurewebsites.net/report/ekg/role/SignificantAccountingPoliciesTextBlocks)
Table | Significant Accounting Policies [Hypercube]

# | Label | Report Element Class | Period Type | Balance | Name
--- | --- | --- | --- | --- | ---
1 | Significant Accounting Policies [Hypercube] | Hypercube |  |  | mini:SignificantAccountingPoliciesHypercube
2 | Significant Accounting Policies [Line Items] | LineItems |  |  | mini:SignificantAccountingPoliciesLineItems
3 | Cash and Cash Equivalents Policies [Text Block] | Concept (TextBlock) | duration |  | mini:CashAndCashEquivalentsPoliciesTextBlock
4 | Receivables Policies [Text Block] | Concept (TextBlock) | duration |  | mini:ReceivablesPoliciesTextBlock
5 | Inventories Policies [Text Block] | Concept (TextBlock) | duration |  | mini:InventoriesPoliciesTextBlock
6 | Property, Plant, and Equipment Policies [Text Block] | Concept (TextBlock) | duration |  | mini:PropertyPlantAndEquipmentPoliciesTextBlock
7 | Accounts Payable Policies [Text Block] | Concept (TextBlock) | duration |  | mini:AccountsPayablePoliciesTextBlock
8 | Long-term Debt Policies [Text Block] | Concept (TextBlock) | duration |  | mini:LongtermDebtPoliciesTextBlock
9 | Revenue Recognition Policies [Text Block] | Concept (TextBlock) | duration |  | mini:RevenueRecognitionPoliciesTextBlock

No graph, because there are no subclass definitions.

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