OpenChainGraph Suite · ART-463 · Audit & Assurance

Audit Recalculation Suite

Independently recomputes depreciation (straight-line, double-declining-balance, units-of-production), interest accrual, EPS (basic and diluted), straight-line intangible amortization, and prepaid-expense roll-forwards, then diffs each figure against the client's stated figure under a tolerance gate you declare. A category only runs when you add at least one item to it.

Independent Recalculation Variance / Threshold Gate 5 Schedule Types
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⚠ EPS diluted uses the simplified NI-less-preferred-dividends-over-diluted-shares form — it does not model if-converted or treasury-stock adjustments for specific convertible instruments.
Tolerance Gate (policy input)
Absolute tolerance ($)
Percent tolerance (%)
Depreciation
AssetMethodCostSalvageLife (yrs)Period #Client Reported
Interest Accrual
ItemPrincipalRate %DaysBasisClient Reported
EPS
LabelNet IncomePref DivShares BasicShares DilutedClient BasicClient Diluted
Amortization
ItemPrincipalPeriodsClient Reported
Prepaid Roll-Forward
ItemBeginningAdditionsAmortizedClient Ending
Variance Detail
Execution Hash (SHA-256)