{
  "tool_id": "art-634-codm-expense-significance-classifier",
  "tool_version": "1.0.0",
  "display_name": "CODM Significant Expense Classifier",
  "mcp_name": "classify_codm_expense_significance",
  "mandate_type": "compliance_mandate",
  "wave": 101,
  "gpu": false,
  "url": "https://ainumbers.co/chaingraph/art-634-codm-expense-significance-classifier.html",
  "description": "Classifies one candidate segment expense under the significant expense principle that ASU 2023-07 added to ASC 280, returning whether it is separately disclosable under ASC 280-10-50-26A, whether it folds into other segment items under ASC 280-10-50-26B and through which of that paragraph's buckets, or whether it sits outside the principle entirely, together with the exact paragraphs cited and a plain basis sentence. Two things the Update does not supply are therefore not invented here. It closes no list of expense category names: ASC 280-10-50-26A directs an entity to identify the expenses in its own chief operating decision maker reporting first and then disclose the significant ones, so the category vocabulary is entity specific and category name is not an input. It states no quantitative significance benchmark, requiring instead that qualitative and quantitative factors be weighed, so significance arrives as a caller declared judgment and is never computed here. The one enum the clause genuinely closes is ASC 280-10-50-22's specified items, whose subparagraphs run (a) through (j) with (i) superseded by ASU 2015-01, leaving 9 live members. The declared domain is 4 booleans x 10 specified item values, counting the 9 live items plus none, for 160 states, every one of them enumerated. Evaluation under ASC 280-10-50-26A turns on a disjunction, not a single test: an expense easily computable from information regularly provided to the chief operating decision maker is evaluated alongside one that is regularly provided, which is what ASC 280-10-55-15A and 55-15B provide and where the Update's own cost of sales worked example lives. Nothing inside the reported measure of segment profit or loss is ever excluded entirely, because ASC 280-10-50-26B defines other segment items as a reconciling residual and its bucket (a) captures precisely the expense that is not regularly provided. The buckets of ASC 280-10-50-26B are reported as an array rather than a single value because that paragraph says other segment items may include them and they overlap by design. ASC 280-10-50-22 is reported separately and reaches further than the significant expense principle does, since it applies when a specified amount is included in the measure of segment profit or loss or is otherwise regularly provided even if not included in that measure. Performs no arithmetic at all: no ratio, no scale, no threshold compare, no rounding. Verify only: does not identify operating segments, does not apply the ASC 280-10-50-12 thresholds or the ASC 280-10-50-14 coverage test, does not determine the chief operating decision maker, does not compute segment profit or loss or the other segment items amount, does not author the qualitative description ASC 280-10-50-26B requires, and does not assert that an entity's segment note is compliant.",
  "input_schema_ref": "chaingraph/art-634-codm-expense-significance-classifier.html#manifest",
  "consumes": [],
  "feeds": [],
  "status": "live",
  "conformance_fixtures": true,
  "compute_capability": "server",
  "compute_images": [
    {
      "system": "sha256-source",
      "image_id": "sha256:ba852e7332b2eb306965c24556629e1120bcfa2adb18d491c6832fc1423640f6",
      "valid_from": "2026-08-15"
    },
    {
      "system": "risc0",
      "image_id": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
      "valid_from": "2026-08-16"
    }
  ],
  "export_capability": [
    "json"
  ],
  "standards_basis": "implements_standard",
  "cited_clause_digest": [
    {
      "digest": "sha256:3b26b7774945aee1a009cabb7eca54612954ffe8aeb61dc281c37946cd6c4402",
      "source_url": "https://storage.fasb.org/ASU%202023-07.pdf",
      "retrieved_at": "2026-08-15",
      "clause_path": "ASC 280-10-50-22 through 50-26C; 55-15A,55-15B,55-15G; effective date",
      "scheme": "fasb-asu",
      "id": "ASU 2023-07"
    }
  ],
  "compute_proof_ready": "ready",
  "compute_proof": {
    "type": "ZkVmReceipt",
    "system": "risc0",
    "receiptFormat": "groth16-bn254",
    "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
    "seal": "EjxL7dAXB52Ahg7pbPNWxo2Hso6vK+iz7OT2S4KfhSos83h/gfW1CeJQc9neuVCajYYHvWUEpbfFWyq3zteYSxuD959K5xuC0kALPoanX/Sd609RYdEy83UJgXB0YFIpBYquQYveTVjDCkTrAGYEBxqkAF9KtI38DkVvOWGFWoEUD9jdo8mqgWBkBWIvgWTgh1/GDZNYU41mUiou1XNBHy7LjvJIpRw6Pi+9YUBQkgvfg9wH9HqVZgLrA73AEI8FIUEq1U5iiu+Zbdh9Bi2/456A01fIO4JsgBsrUg6xCF0GVtkrBssmsc6Bjy6DetCJ5y1cYe2CNIS2JUOaGHR6dA==",
    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:ba852e7332b2eb306965c24556629e1120bcfa2adb18d491c6832fc1423640f6",
      "output": {
        "assessed_significant": false,
        "basis": "Included in other segment items under ASC 280-10-50-26B rather than disclosed separately. The expense sits inside the reported measure of segment profit or loss but is neither regularly provided to the chief operating decision maker nor easily computable from information that is, so ASC 280-10-50-26A never evaluates it. Other segment items is a reconciling residual, so nothing inside the reported measure is excluded from disclosure entirely.",
        "bucket_c_scope_note": "ASC 280-10-50-26B(c) covers a segment gains, losses or other amounts included in the reported measure of profit or loss rather than expense categories, so it is outside the subject of this node and is never returned.",
        "citation": "ASC 280-10-50-26A; ASC 280-10-50-26B(a); ASC 280-10-50-26B(b); ASC 280-10-50-26B(d); ASC 280-10-50-22(h)",
        "easily_computable_from_codm_information": false,
        "evaluated_under_50_26A": false,
        "folds_into_other_segment_items_50_26B": true,
        "included_in_segment_profit_measure": true,
        "input_outside_declared_domain": false,
        "must_disclose_separately_50_26A": false,
        "other_segment_items_buckets": [
          "ASC 280-10-50-26B(a)",
          "ASC 280-10-50-26B(b)",
          "ASC 280-10-50-26B(d)"
        ],
        "outside_significant_expense_principle": false,
        "regularly_provided_to_codm": false,
        "segment_level_duties_not_decided_here": "This node classifies one candidate expense. ASC 280-10-50-26B separately requires an amount and a qualitative description of other segment items for each reportable segment, and ASC 280-10-50-26C requires that disclosure even when no significant expense categories are reported for a segment, together with an explanation of the nature of the expense information the chief operating decision maker uses to manage that segment (ASC 280-10-55-15G). Those are per-segment duties decided across all of a segment expenses, not from any single candidate, and are not decided here.",
        "separate_disclosure_required_50_22": true,
        "specified_item_50_22": "income_tax_expense_or_benefit"
      }
    }
  }
}