{
  "tool_id": "art-634-codm-expense-significance-classifier",
  "note": "golden_hash pinned (see vectors). Vectors are read off ASU 2023-07's own worked examples (ASC 280-10-55-15B, 55-15C, 55-15G, 55-17A, 50-26B(d), 50-24) per FORMALVERIF-BUILD-SPEC.md §3d preference 1, not generated from the same clause reading that produced the spec. Each vector's disposition was hand-derived from the clause before generation and generation aborts on disagreement.",
  "vectors": [
    {
      "name": "asu-55-15B-cost-of-sales-easily-computable-from-revenue-and-gross-margin",
      "policy_parameters": {
        "included_in_segment_profit_measure": true,
        "regularly_provided_to_codm": false,
        "easily_computable_from_codm_information": true,
        "assessed_significant": true,
        "specified_item_50_22": "none"
      },
      "output_payload": {
        "included_in_segment_profit_measure": true,
        "regularly_provided_to_codm": false,
        "easily_computable_from_codm_information": true,
        "assessed_significant": true,
        "specified_item_50_22": "none",
        "input_outside_declared_domain": false,
        "evaluated_under_50_26A": true,
        "must_disclose_separately_50_26A": true,
        "folds_into_other_segment_items_50_26B": false,
        "other_segment_items_buckets": [],
        "outside_significant_expense_principle": false,
        "separate_disclosure_required_50_22": false,
        "citation": "ASC 280-10-50-26A; ASC 280-10-55-15A; ASC 280-10-55-15B",
        "basis": "Disclosed separately for this reportable segment under ASC 280-10-50-26A: the expense is included in the reported measure of segment profit or loss, it is easily computable from information regularly provided to the chief operating decision maker under ASC 280-10-55-15A and 55-15B, and the entity has assessed the category as significant. This node did not compute that significance assessment and the Update states no benchmark for it.",
        "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.",
        "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."
      },
      "golden_hash": "b9175a11a994e821cd2425491adc88d1b69046f33d8f1de513977c7c30bcd552"
    },
    {
      "name": "asu-55-15B-warranty-expense-easily-computable-from-percentage-of-revenue",
      "policy_parameters": {
        "included_in_segment_profit_measure": true,
        "regularly_provided_to_codm": false,
        "easily_computable_from_codm_information": true,
        "assessed_significant": true,
        "specified_item_50_22": "none"
      },
      "output_payload": {
        "included_in_segment_profit_measure": true,
        "regularly_provided_to_codm": false,
        "easily_computable_from_codm_information": true,
        "assessed_significant": true,
        "specified_item_50_22": "none",
        "input_outside_declared_domain": false,
        "evaluated_under_50_26A": true,
        "must_disclose_separately_50_26A": true,
        "folds_into_other_segment_items_50_26B": false,
        "other_segment_items_buckets": [],
        "outside_significant_expense_principle": false,
        "separate_disclosure_required_50_22": false,
        "citation": "ASC 280-10-50-26A; ASC 280-10-55-15A; ASC 280-10-55-15B",
        "basis": "Disclosed separately for this reportable segment under ASC 280-10-50-26A: the expense is included in the reported measure of segment profit or loss, it is easily computable from information regularly provided to the chief operating decision maker under ASC 280-10-55-15A and 55-15B, and the entity has assessed the category as significant. This node did not compute that significance assessment and the Update states no benchmark for it.",
        "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.",
        "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."
      },
      "golden_hash": "b9175a11a994e821cd2425491adc88d1b69046f33d8f1de513977c7c30bcd552"
    },
    {
      "name": "asu-55-15C-allocated-corporate-overhead-regularly-provided-and-in-measure",
      "policy_parameters": {
        "included_in_segment_profit_measure": true,
        "regularly_provided_to_codm": true,
        "easily_computable_from_codm_information": false,
        "assessed_significant": true,
        "specified_item_50_22": "none"
      },
      "output_payload": {
        "included_in_segment_profit_measure": true,
        "regularly_provided_to_codm": true,
        "easily_computable_from_codm_information": false,
        "assessed_significant": true,
        "specified_item_50_22": "none",
        "input_outside_declared_domain": false,
        "evaluated_under_50_26A": true,
        "must_disclose_separately_50_26A": true,
        "folds_into_other_segment_items_50_26B": false,
        "other_segment_items_buckets": [],
        "outside_significant_expense_principle": false,
        "separate_disclosure_required_50_22": false,
        "citation": "ASC 280-10-50-26A",
        "basis": "Disclosed separately for this reportable segment under ASC 280-10-50-26A: the expense is included in the reported measure of segment profit or loss, it is regularly provided to the chief operating decision maker, and the entity has assessed the category as significant. This node did not compute that significance assessment and the Update states no benchmark for it.",
        "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.",
        "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."
      },
      "golden_hash": "3ccc51554262ae35cdadced63f6d7884d3ee4716dfe785626293ea9467e2fbe7"
    },
    {
      "name": "asu-50-26B-d-income-tax-expense-in-net-income-measure-not-provided-to-codm",
      "policy_parameters": {
        "included_in_segment_profit_measure": true,
        "regularly_provided_to_codm": false,
        "easily_computable_from_codm_information": false,
        "assessed_significant": false,
        "specified_item_50_22": "income_tax_expense_or_benefit"
      },
      "output_payload": {
        "included_in_segment_profit_measure": true,
        "regularly_provided_to_codm": false,
        "easily_computable_from_codm_information": false,
        "assessed_significant": false,
        "specified_item_50_22": "income_tax_expense_or_benefit",
        "input_outside_declared_domain": false,
        "evaluated_under_50_26A": false,
        "must_disclose_separately_50_26A": false,
        "folds_into_other_segment_items_50_26B": true,
        "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,
        "separate_disclosure_required_50_22": true,
        "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)",
        "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.",
        "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.",
        "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."
      },
      "golden_hash": "9dc95b452e9b763de823f1c39ba2db50edb5553441b2ca0b99fe83c08a557593"
    },
    {
      "name": "asu-55-17A-research-and-development-newly-specified-in-codm-information",
      "policy_parameters": {
        "included_in_segment_profit_measure": true,
        "regularly_provided_to_codm": true,
        "easily_computable_from_codm_information": false,
        "assessed_significant": true,
        "specified_item_50_22": "none"
      },
      "output_payload": {
        "included_in_segment_profit_measure": true,
        "regularly_provided_to_codm": true,
        "easily_computable_from_codm_information": false,
        "assessed_significant": true,
        "specified_item_50_22": "none",
        "input_outside_declared_domain": false,
        "evaluated_under_50_26A": true,
        "must_disclose_separately_50_26A": true,
        "folds_into_other_segment_items_50_26B": false,
        "other_segment_items_buckets": [],
        "outside_significant_expense_principle": false,
        "separate_disclosure_required_50_22": false,
        "citation": "ASC 280-10-50-26A",
        "basis": "Disclosed separately for this reportable segment under ASC 280-10-50-26A: the expense is included in the reported measure of segment profit or loss, it is regularly provided to the chief operating decision maker, and the entity has assessed the category as significant. This node did not compute that significance assessment and the Update states no benchmark for it.",
        "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.",
        "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."
      },
      "golden_hash": "3ccc51554262ae35cdadced63f6d7884d3ee4716dfe785626293ea9467e2fbe7"
    },
    {
      "name": "asu-55-15G-segment-for-which-codm-receives-no-expense-categories",
      "policy_parameters": {
        "included_in_segment_profit_measure": true,
        "regularly_provided_to_codm": false,
        "easily_computable_from_codm_information": false,
        "assessed_significant": false,
        "specified_item_50_22": "none"
      },
      "output_payload": {
        "included_in_segment_profit_measure": true,
        "regularly_provided_to_codm": false,
        "easily_computable_from_codm_information": false,
        "assessed_significant": false,
        "specified_item_50_22": "none",
        "input_outside_declared_domain": false,
        "evaluated_under_50_26A": false,
        "must_disclose_separately_50_26A": false,
        "folds_into_other_segment_items_50_26B": true,
        "other_segment_items_buckets": [
          "ASC 280-10-50-26B(a)",
          "ASC 280-10-50-26B(b)"
        ],
        "outside_significant_expense_principle": false,
        "separate_disclosure_required_50_22": false,
        "citation": "ASC 280-10-50-26A; ASC 280-10-50-26B(a); ASC 280-10-50-26B(b)",
        "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.",
        "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.",
        "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."
      },
      "golden_hash": "7c442cdc4a1013a132e43aa042d4a1f6b922061e6be8b0b7773d5e5d90426a01"
    },
    {
      "name": "asu-50-24-interest-expense-significant-in-segment-with-immaterial-financial-operations",
      "policy_parameters": {
        "included_in_segment_profit_measure": true,
        "regularly_provided_to_codm": true,
        "easily_computable_from_codm_information": false,
        "assessed_significant": true,
        "specified_item_50_22": "interest_expense"
      },
      "output_payload": {
        "included_in_segment_profit_measure": true,
        "regularly_provided_to_codm": true,
        "easily_computable_from_codm_information": false,
        "assessed_significant": true,
        "specified_item_50_22": "interest_expense",
        "input_outside_declared_domain": false,
        "evaluated_under_50_26A": true,
        "must_disclose_separately_50_26A": true,
        "folds_into_other_segment_items_50_26B": false,
        "other_segment_items_buckets": [],
        "outside_significant_expense_principle": false,
        "separate_disclosure_required_50_22": true,
        "citation": "ASC 280-10-50-26A; ASC 280-10-50-22(d); ASC 280-10-50-24",
        "basis": "Disclosed separately for this reportable segment under ASC 280-10-50-26A: the expense is included in the reported measure of segment profit or loss, it is regularly provided to the chief operating decision maker, and the entity has assessed the category as significant. This node did not compute that significance assessment and the Update states no benchmark for it.",
        "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.",
        "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."
      },
      "golden_hash": "09733485a0583469d2341e68a33dfccf560b83a5f5fc057371362464410f41e1"
    },
    {
      "name": "outside-the-reported-measure-of-segment-profit-or-loss",
      "policy_parameters": {
        "included_in_segment_profit_measure": false,
        "regularly_provided_to_codm": true,
        "easily_computable_from_codm_information": false,
        "assessed_significant": true,
        "specified_item_50_22": "none"
      },
      "output_payload": {
        "included_in_segment_profit_measure": false,
        "regularly_provided_to_codm": true,
        "easily_computable_from_codm_information": false,
        "assessed_significant": true,
        "specified_item_50_22": "none",
        "input_outside_declared_domain": false,
        "evaluated_under_50_26A": false,
        "must_disclose_separately_50_26A": false,
        "folds_into_other_segment_items_50_26B": false,
        "other_segment_items_buckets": [],
        "outside_significant_expense_principle": true,
        "separate_disclosure_required_50_22": false,
        "citation": "ASC 280-10-50-26A",
        "basis": "Outside the significant expense principle: the expense is not included in the reported measure of segment profit or loss, so neither ASC 280-10-50-26A nor ASC 280-10-50-26B reaches it. No ASC 280-10-50-22 specified-item duty arises on these inputs either.",
        "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.",
        "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."
      },
      "golden_hash": "9ade5daa3883abc25007efa0b3baddaa7e4dd1a1e2819ea1d825d157b7520836"
    },
    {
      "name": "asu-50-22-specified-item-outside-measure-but-otherwise-regularly-provided",
      "policy_parameters": {
        "included_in_segment_profit_measure": false,
        "regularly_provided_to_codm": true,
        "easily_computable_from_codm_information": false,
        "assessed_significant": false,
        "specified_item_50_22": "depreciation_depletion_amortization"
      },
      "output_payload": {
        "included_in_segment_profit_measure": false,
        "regularly_provided_to_codm": true,
        "easily_computable_from_codm_information": false,
        "assessed_significant": false,
        "specified_item_50_22": "depreciation_depletion_amortization",
        "input_outside_declared_domain": false,
        "evaluated_under_50_26A": false,
        "must_disclose_separately_50_26A": false,
        "folds_into_other_segment_items_50_26B": false,
        "other_segment_items_buckets": [],
        "outside_significant_expense_principle": true,
        "separate_disclosure_required_50_22": true,
        "citation": "ASC 280-10-50-26A; ASC 280-10-50-22(e)",
        "basis": "Outside the significant expense principle: the expense is not included in the reported measure of segment profit or loss, so neither ASC 280-10-50-26A nor ASC 280-10-50-26B reaches it. It remains separately disclosable under ASC 280-10-50-22, which applies when a specified amount is included in the measure of segment profit or loss or is otherwise regularly provided to the chief operating decision maker even if not included in that measure.",
        "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.",
        "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."
      },
      "golden_hash": "688aaf92da23eb2197a2064094367a542f8db025168d8f55f95d9e059e0e297a"
    }
  ]
}