Generated by Pacioli version 45d7c8c (updated 2 years, 9 months ago). Analysis at 2026-01-30T15:07:27+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
valueAssertion21260260

Value Assertions

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

Assets=LiabilitiesAndEquity

2 instances:

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

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

2valueAssertionFAC_CONSISTENCY_12 Added
  • ok:1
  • failed:0
 

GrossProfit=Revenues-CostOfRevenue

1 instance:

fac:GrossProfit[0] = fac:Revenues[0] - fac:CostOfRevenue[0]

3valueAssertionFAC_CONSISTENCY_17 Added
  • ok:1
  • failed:0
 

IncomeLossFromContinuingOperationsBeforeTax=OperatingIncomeLoss+NonoperatingIncomeLoss

1 instance:

fac:IncomeLossFromContinuingOperationsBeforeTax[0] = fac:OperatingIncomeLoss[0] + fac:NonoperatingIncomeLoss[0]

4valueAssertionFAC_CONSISTENCY_2 Added
  • ok:2
  • failed:0
 

Assets=LiabilitiesAndEquity

2 instances:

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

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

5valueAssertionFAC_CONSISTENCY_3 Added
  • ok:2
  • failed:0
 

Assets=CurrentAssets+NoncurrentAssets

2 instances:

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

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

6valueAssertionFAC_CONSISTENCY_36 Added
  • ok:1
  • failed:0
 

OperatingIncomeLoss=GrossProfit-OperatingExpenses

1 instance:

fac:OperatingIncomeLoss[0] = fac:GrossProfit[0] - fac:OperatingExpenses[0]

7valueAssertionFAC_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]

8valueAssertionFAC_CONSISTENCY_5 Added
  • ok:2
  • failed:0
 

LiabilitiesAndEquity=Liabilities+Equity

2 instances:

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

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

9valueAssertionFAC_CONSISTENCY_59 Added
  • ok:1
  • failed:0
 

NetCashFlow=NetCashFlowFromOperatingActivities+NetCashFlowFromInvestingActivities+NetCashFlowFromFinancingActivities

1 instance:

fac:NetCashFlow[0] = fac:NetCashFlowFromOperatingActivities[0] + fac:NetCashFlowFromInvestingActivities[0] + fac:NetCashFlowFromFinancingActivities[0]

10valueAssertionRF_001d3ea5
  • ok:1
  • failed:0
 

RetainedEarnings_PeriodStart+NetIncomeLoss-Dividends=RetainedEarnings_PeriodEnd

1 instance:

mini:RetainedEarnings[0] + mini:NetIncomeLoss[0] - mini:Dividends[0] = mini:RetainedEarnings[0]

11valueAssertionRF_05cc2d3d
  • ok:1
  • failed:0
 

AccountsPayable_PeriodStart+PurchasesInventoryForSaleOnAccount-DecreaseFromPaymentAccountsPayable=AccountsPayable_PeriodEnd

1 instance:

mini:AccountsPayable[0] + mini:PurchasesInventoryForSaleOnAccount[0] - mini:DecreaseFromPaymentAccountsPayable[0] = mini:AccountsPayable[0]

12valueAssertionRF_4a16bf18
  • ok:1
  • failed:0
 

CurrentPortionOfLongtermDebt_PeriodStart+IncreasesDecreasesFromTransfersFromLongterm=CurrentPortionOfLongtermDebt_PeriodEnd

1 instance:

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

13valueAssertionRF_50ab69d9
  • ok:1
  • failed:0
 

Inventories_PeriodStart+PurchasesOfInventoryForSale-DecreaseInInventoriesFromSales-InventoryWrittenOff=Inventories_PeriodEnd

1 instance:

mini:Inventories[0] + mini:PurchasesOfInventoryForSale[0] - mini:DecreaseInInventoriesFromSales[0] - mini:InventoryWrittenOff[0] = mini:Inventories[0]

14valueAssertionRF_553ce50b
  • ok:1
  • failed:0
 

PropertyPlantAndEquipment_PeriodStart+CapitalAdditionsPropertyPlantAndEquipment-DecreaseFromDepreciationAndAmortization-PropertyPlantAndEquipmentWrittenOff=PropertyPlantAndEquipment_PeriodEnd

1 instance:

mini:PropertyPlantAndEquipment[0] + mini:CapitalAdditionsPropertyPlantAndEquipment[0] - mini:DecreaseFromDepreciationAndAmortization[0] - mini:PropertyPlantAndEquipmentWrittenOff[0] = mini:PropertyPlantAndEquipment[0]

15valueAssertionRF_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[0] - mini:PaymentOfAccountsPayable[0] - mini:PaymentInterest[0] + mini:ProceedsFromAdditionalLongtermBorrowings[0] - mini:PaymentForReductionOfLongtermBorrowings[0] - mini:PaymentForCapitalAdditionsOfPropertyPlantEquipment[0] + mini:ProceedsFromInvestmentsByOwner[0] + mini:PaymentForDistributionsToOwner[0] + mini:PaymentOfDividends[0] = mini:CashAndCashEquivalents[0]

16valueAssertionRF_6be3e251
  • ok:1
  • failed:0
 

CashAndCashEquivalents_PeriodStart+NetCashFlow=CashAndCashEquivalents_PeriodEnd

1 instance:

mini:CashAndCashEquivalents[0] + mini:NetCashFlow[0] = mini:CashAndCashEquivalents[0]

17valueAssertionRF_9636bd0b
  • ok:1
  • failed:0
 

Receivables_PeriodStart+IncreaseInReceivablesFromSalesOnAccount-CollectionOfReceivables-AdditionsToAllowanceForBadDebts-BadDebtsWrittenOff=Receivables_PeriodEnd

1 instance:

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

18valueAssertionRF_9a666586
  • ok:1
  • failed:0
 

Equity_PeriodStart+InvestmentsByOwner+DistributionsToOwner+NetIncomeLoss+Dividends=Equity_PeriodEnd

1 instance:

mini:Equity[0] + mini:InvestmentsByOwner[0] + mini:DistributionsToOwner[0] + mini:NetIncomeLoss[0] + mini:Dividends[0] = mini:Equity[0]

19valueAssertionRF_9e30816e
  • ok:1
  • failed:0
 

LongtermDebt_PeriodStart+AdditionalLongtermBorrowings-RepaymentLongtermBorrowings+IncreasesDecreasesFromTransfersFromCurrentPortion=LongtermDebt_PeriodEnd

1 instance:

mini:LongtermDebt[0] + mini:AdditionalLongtermBorrowings[0] - mini:RepaymentLongtermBorrowings[0] + mini:IncreasesDecreasesFromTransfersFromCurrentPortion[0] = mini:LongtermDebt[0]

20valueAssertionRF_b2472cf2
  • ok:1
  • failed:0
 

PaidInCapital_PeriodStart+InvestmentsByOwner+DistributionsToOwner=PaidInCapital_PeriodEnd

1 instance:

mini:PaidInCapital[0] + mini:InvestmentsByOwner[0] + mini:DistributionsToOwner[0] = mini:PaidInCapital[0]

21valueAssertionRF_f49df141
  • ok:1
  • failed:0
 

AccruedExpenses_PeriodStart+InterestAccrued-DecreaseFromPaymentOfInterest=AccruedExpenses_PeriodEnd

1 instance:

mini:AccruedExpenses[0] + mini:InterestAccrued[0] - mini:DecreaseFromPaymentOfInterest[0] = mini:AccruedExpenses[0]

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