Classifies one candidate segment expense under the significant expense principle that ASU 2023-07 added to ASC 280. Returns whether the expense is separately disclosable under ASC 280-10-50-26A, folds into other segment items under ASC 280-10-50-26B, or sits outside the principle entirely, plus whether ASC 280-10-50-22 separately reaches it. ASU 2023-07 closes no list of expense category names and states no quantitative significance benchmark, so category name is not an input here, and the significance judgment is a caller-declared field this tool never computes. Performs no arithmetic: no ratio, no scale, no threshold compare.
ASC 280Significant Expense PrincipleASU 2023-07Zero PIIClient-side only
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Scope & reliance
Verify-only: this tool does not decide the significance judgment itself, does not identify or aggregate operating segments, and does not author the qualitative description ASC 280-10-50-26B requires. The enumerated ASC 280-10-50-22 specified-item list has 9 live members, (a) through (j) with (i) superseded by ASU 2015-01, not 10. No FASB text is reproduced here; paragraph references and category names only. No formal correctness proof exists for this node yet; see the proof-status note below the results.
Candidate Expense
Result
Proof status
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 an exhaustive 160-state enumeration floor, not a proven one.