Generated by Pacioli version 45d7c8c (updated 3 years ago). Analysis at 2026-05-07T22:47:06+0000 for myAUDTaddress. Return to MAIN PAGE |

Type | Defined | Bound | Derived | OK | Fail
--- | --- | --- | --- | --- | ---
valueAssertion | 50 | 75 | 0 | 73 | 0

#### Value Assertions

# | Type | Name |  | Rule Expression
--- | --- | --- | --- | ---
1 | valueAssertion | CR1 ok:6 failed:0 |  | Assets=LiabilitiesAndEquity 6 instances: fac:Assets[0] = fac:LiabilitiesAndEquity[0] fac:Assets[0] = fac:LiabilitiesAndEquity[0] fac:Assets[0] = fac:LiabilitiesAndEquity[0] fac:Assets[0] = fac:LiabilitiesAndEquity[0] fac:Assets[0] = fac:LiabilitiesAndEquity[0] fac:Assets[14,450] = fac:LiabilitiesAndEquity[14,450]
2 | valueAssertion | MA1 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 1000 {0, 1000}
3 | valueAssertion | MA10 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 900 {0, 900}
4 | valueAssertion | MA11 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 1000 {0, 1000}
5 | valueAssertion | MA12 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 1000 {0, 1000}
6 | valueAssertion | MA13 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 1000 {0, 1000}
7 | valueAssertion | MA14 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 1000 {0, 1000}
8 | valueAssertion | MA15 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 2050 {0, 2050}
9 | valueAssertion | MA1563806796 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 400 {0, 400}
10 | valueAssertion | MA16 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 2050 {0, 2050}
11 | valueAssertion | MA1963711707 ok:0 failed:0 |  | Total eq sum(Each)
12 | valueAssertion | MA2 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 9000 {0, 9000}
13 | valueAssertion | MA243771202 ok:0 failed:0 |  | Total eq sum(Each)
14 | valueAssertion | MA3 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 850 {0, 850}
15 | valueAssertion | MA4 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 10850 {0, 10850}
16 | valueAssertion | MA407624336 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 10000 {0, 10000}
17 | valueAssertion | MA5 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 0 {0, 0}
18 | valueAssertion | MA584274006 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 10000 {0, 10000}
19 | valueAssertion | MA585137279 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 400 {0, 400}
20 | valueAssertion | MA6 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 0 {0, 0}
21 | valueAssertion | MA7 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 2700 {0, 2700}
22 | valueAssertion | MA8 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 2700 {0, 2700}
23 | valueAssertion | MA9 ok:2 failed:0 |  | Total eq sum(Each) 2 instances: 0 {0, 0} 900 {0, 900}
24 | valueAssertion | MAI1 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 8000 {0, 8000}
25 | valueAssertion | MAI10 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 100 {0, 100}
26 | valueAssertion | MAI11 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0}
27 | valueAssertion | MAI12 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0}
28 | valueAssertion | MAI13 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0}
29 | valueAssertion | MAI14 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {0, 0}
30 | valueAssertion | MAI2 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 8000 {0, 8000}
31 | valueAssertion | MAI3 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 5300 {0, 5300}
32 | valueAssertion | MAI4 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 5300 {0, 5300}
33 | valueAssertion | MAI5 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 400 {0, 400}
34 | valueAssertion | MAI6 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 400 {0, 400}
35 | valueAssertion | MAI7 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 150 {0, 150}
36 | valueAssertion | MAI8 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 150 {0, 150}
37 | valueAssertion | MAI9 ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 100 {0, 100}
38 | valueAssertion | MAR_2d94eb7d ok:1 failed:0 |  | Total eq sum(Each) 1 instance: 0 {10000, -10000, 2000, -2000, 1000, -1000, 5000, -5000, 3000, -3000, 8000, -8000, 2000, -2000, 8000, -8000, 7000, -7000, 1000, -1000, 150, 150, -150, 300, -300, 100, -100, 0, 0, 400, -400, -150}
39 | valueAssertion | RF1 ok:1 failed:0 |  | CashAndCashEquivalents_BalanceStart+NetCashFlow=CashAndCashEquivalents_BalanceEnd 1 instance: mini:CashAndCashEquivalents[0] + fac:NetCashFlow[10,850] = mini:CashAndCashEquivalents[10,850]
40 | valueAssertion | RF10 ok:1 failed:0 |  | PaidInCapital_BalanceStart+InvestmentsByOwner-DistributionsToOwner=PaidInCapital_BalanceEnd 1 instance: ekg:PaidInCapital[0] + mini:InvestmentsByOwner[10,000] - mini:DistributionsToOwner[0] = ekg:PaidInCapital[10,000]
41 | valueAssertion | RF11A ok:1 failed:0 |  | RetainedEarnings_BalanceStart+NetIncomeLoss-Dividends=RetainedEarnings_BalanceEnd 1 instance: coa:RetainedEarnings[0] + mini:NetIncomeLoss[2,050] - mini:Dividends[0] = coa:RetainedEarnings[2,050]
42 | valueAssertion | RF2 ok:1 failed:0 |  | Equity_BalanceStart+NetIncomeLoss+InvestmentsByOwner-DistributionsToOwner=Equity_BalanceEnd 1 instance: fac:Equity[0] + mini:NetIncomeLoss[2,050] + mini:InvestmentsByOwner[10,000] - mini:DistributionsToOwner[0] = fac:Equity[12,050]
43 | valueAssertion | RF3 ok:1 failed:0 |  | CashAndCashEquivalents_BalanceStart+ProceedsFromCollectionOfReceivables-PaymentOfAccountsPayable-PaymentInterest+ProceedsFromAdditionalLongtermBorrowings-PaymentForReductionOfLongtermBorrowings-PaymentForCapitalAdditionsOfPropertyPlantEquipment+ProceedsFromInvestmentsByOwner-PaymentForDistributionsToOwner-PaymentOfDividends=CashAndCashEquivalents_BalanceEnd 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]
44 | valueAssertion | RF4 ok:1 failed:0 |  | Receivables_BalanceStart+IncreaseInReceivablesFromSalesOnAccount-CollectionOfReceivables-AdditionsToAllowanceForBadDebts-BadDebtsWrittenOff=Receivables_BalanceEnd 1 instance: mini:Receivables[0] + mini:IncreaseInReceivablesFromSalesOnAccount[8,000] - mini:CollectionOfReceivables[8,000] - mini:AdditionsToAllowanceForBadDebts[0] - mini:BadDebtsWrittenOff[0] = mini:Receivables[0]
45 | valueAssertion | RF5 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]
46 | valueAssertion | RF6 ok:1 failed:0 |  | PropertyPlantAndEquipment_BalanceStart+CapitalAdditionsPropertyPlantAndEquipment-DecreaseFromDepreciationAndAmortization-PropertyPlantAndEquipmentWrittenOff=PropertyPlantAndEquipment_BalanceEnd 1 instance: mini:PropertyPlantAndEquipment[0] + mini:CapitalAdditionsPropertyPlantAndEquipment[1,000] - mini:DecreaseFromDepreciationAndAmortization[100] - mini:PropertyPlantAndEquipmentWrittenOff[0] = mini:PropertyPlantAndEquipment[900]
47 | valueAssertion | RF7 ok:1 failed:0 |  | AccountsPayable_BalanceStart+PurchasesInventoryForSaleOnAccount-DecreaseFromPaymentAccountsPayable=AccountsPayable_BalanceEnd 1 instance: coa:AccountsPayable[0] + mini:PurchasesInventoryForSaleOnAccount[8,000] - mini:DecreaseFromPaymentAccountsPayable[7,000] = coa:AccountsPayable[1,000]
48 | valueAssertion | RF8 ok:1 failed:0 |  | AccruedExpenses_BalanceStart+InterestAccrued-DecreaseFromPaymentOfInterest=AccruedExpenses_BalanceEnd 1 instance: ekg:AccruedExpenses[0] + mini:InterestAccrued[550] - mini:DecreaseFromPaymentOfInterest[150] = ekg:AccruedExpenses[400]
49 | valueAssertion | RF9 ok:1 failed:0 |  | LongtermDebt_BalanceStart+AdditionalLongtermBorrowings-RepaymentLongtermBorrowings+IncreasesDecreasesFromTransfersFromCurrentPortion=LongtermDebt_BalanceEnd 1 instance: mini:LongtermDebt[0] + mini:AdditionalLongtermBorrowings[2,000] - mini:RepaymentLongtermBorrowings[1,000] + mini:IncreasesDecreasesFromTransfersFromCurrentPortion[0] = mini:LongtermDebt[1,000]
50 | valueAssertion | RF_ff7a9dcc ok:1 failed:0 |  | CurrentPortionOfLongtermDebt_PeriodStart+IncreasesDecreasesFromTransfersFromLongterm=CurrentPortionOfLongtermDebt_PeriodEnd 1 instance: mini:CurrentPortionOfLongtermDebt[0] + mini:IncreasesDecreasesFromTransfersFromLongterm[0] = mini:CurrentPortionOfLongtermDebt[0]

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