Tests one caller-declared candidate operating segment against the three ASC 280-10-50-12 ten percent quantitative thresholds and computes the ASC 280-10-50-14 seventy-five percent coverage test. Each of the three tests carries its own denominator, entered separately below. The profit-or-loss test's denominator is the greater, in absolute amount, of the combined profit of segments that did not report a loss and the combined loss of segments that did; never the two netted together. Thresholds are inclusive and compared by exact cross multiplication on unrounded inputs, so a value sitting exactly on ten or seventy-five percent classifies as meeting it. The five ASC 280-10-50-11 aggregation criteria are echoed back as declared, three-state booleans, and are never computed or guessed by this tool.
ASC 280Segment ReportingASU 2023-07Zero PIIClient-side only
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Scope & reliance
Verify-only: this tool does not identify operating segments, does not aggregate them, and does not decide the chief operating decision maker question. Source of the rule is FASB Statement No. 131 paragraphs 17–20 as carried into the Codification. ASU 2023-07 (November 2023) does not amend ASC 280-10-50-11 through 50-14; its own amendment instruction and scope statement both confirm this, and it is cited here only as proof the thresholds did not move. This tool does not reproduce FASB text and does not assert that any entity's segment note is compliant. No formal correctness proof exists for this node yet; see the proof-status note below the results.
This node ships compute_proof_ready: deferred. No formal correctness proof has been produced for this kernel; the result above is a deterministic recompute, verified by a property-test floor, not a proven one.