{
  "tool_id": "art-635-rate-rec-5pct-threshold-classifier",
  "note": "golden_hash pinned (see vectors). Every vector’s verdict was hand-derived from ASC 740-10-50-12A and ASU 2023-09 BC35/BC38/BC39 BEFORE generation; the generator aborts on disagreement. All nine declared categories are covered, together with the exact-5% boundary, the naive-0.05 trap, a loss-making entity, a negative gross amount, both degenerate-base cases and a non-public-business entity.",
  "vectors": [
    {
      "name": "boundary-exactly-5pct-inclusive",
      "policy_parameters": {
        "reconciling_item_category": "tax_credits",
        "reconciling_item_amount": 10.5,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true
      },
      "output_payload": {
        "reconciling_item_category": "tax_credits",
        "category_recognized": true,
        "reconciling_item_amount": 10.5,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true,
        "threshold_base_amount": 210,
        "threshold_amount": 10.5,
        "pct_of_threshold_base": 5,
        "crosses_5pct_threshold": true,
        "must_disclose_separately": true,
        "required_disaggregation": "by_nature",
        "disaggregation_citation": "ASC 740-10-50-12A(b)(1)",
        "denominator_near_zero_caveat": null,
        "management_judgment_required": false,
        "not_assessable_reason": null,
        "break_even_judgment_note": "ASU 2023-09 BC38 records that the Board considered and declined to provide guidance on applying the 5 percent threshold where an entity operates at or around break even or is domiciled in a jurisdiction with no or minimal statutory income tax rates, and expects the entity to apply judgment. This node draws no numeric break even band for that reason.",
        "citation": "ASC 740-10-50-12A(a) and (b); ASU 2023-09 BC35 and BC38",
        "basis": "The absolute value of the reconciling item effect is equal to or greater than the absolute value of 5 percent of continuing operations pretax income multiplied by the applicable statutory federal or national rate of the domicile jurisdiction, so ASC 740-10-50-12A(b) requires separate disclosure. Comparison taken in absolute amount on both sides per ASU 2023-09 BC35."
      },
      "golden_hash": "1c898777fb68d66c6286095ba02b4c7818515dc77e6a704789b0b1817f80ae90"
    },
    {
      "name": "boundary-exact-trap-naive-0p05-times-3",
      "policy_parameters": {
        "reconciling_item_category": "tax_credits",
        "reconciling_item_amount": 0.15,
        "pretax_income": 3,
        "statutory_rate_pct": 100,
        "entity_is_public_business_entity": true
      },
      "output_payload": {
        "reconciling_item_category": "tax_credits",
        "category_recognized": true,
        "reconciling_item_amount": 0.15,
        "pretax_income": 3,
        "statutory_rate_pct": 100,
        "entity_is_public_business_entity": true,
        "threshold_base_amount": 3,
        "threshold_amount": 0.15,
        "pct_of_threshold_base": 5,
        "crosses_5pct_threshold": true,
        "must_disclose_separately": true,
        "required_disaggregation": "by_nature",
        "disaggregation_citation": "ASC 740-10-50-12A(b)(1)",
        "denominator_near_zero_caveat": null,
        "management_judgment_required": false,
        "not_assessable_reason": null,
        "break_even_judgment_note": "ASU 2023-09 BC38 records that the Board considered and declined to provide guidance on applying the 5 percent threshold where an entity operates at or around break even or is domiciled in a jurisdiction with no or minimal statutory income tax rates, and expects the entity to apply judgment. This node draws no numeric break even band for that reason.",
        "citation": "ASC 740-10-50-12A(a) and (b); ASU 2023-09 BC35 and BC38",
        "basis": "The absolute value of the reconciling item effect is equal to or greater than the absolute value of 5 percent of continuing operations pretax income multiplied by the applicable statutory federal or national rate of the domicile jurisdiction, so ASC 740-10-50-12A(b) requires separate disclosure. Comparison taken in absolute amount on both sides per ASU 2023-09 BC35."
      },
      "golden_hash": "ee56bd42dbf553564e9a7d1f72b7947388d816f733e64dc902fa849ceefc7c80"
    },
    {
      "name": "below-threshold-not-separately-disclosed",
      "policy_parameters": {
        "reconciling_item_category": "changes_in_valuation_allowances",
        "reconciling_item_amount": 1,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true
      },
      "output_payload": {
        "reconciling_item_category": "changes_in_valuation_allowances",
        "category_recognized": true,
        "reconciling_item_amount": 1,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true,
        "threshold_base_amount": 210,
        "threshold_amount": 10.5,
        "pct_of_threshold_base": 0.4761904761904762,
        "crosses_5pct_threshold": false,
        "must_disclose_separately": false,
        "required_disaggregation": null,
        "disaggregation_citation": "ASC 740-10-50-12A(b)",
        "denominator_near_zero_caveat": null,
        "management_judgment_required": false,
        "not_assessable_reason": null,
        "break_even_judgment_note": "ASU 2023-09 BC38 records that the Board considered and declined to provide guidance on applying the 5 percent threshold where an entity operates at or around break even or is domiciled in a jurisdiction with no or minimal statutory income tax rates, and expects the entity to apply judgment. This node draws no numeric break even band for that reason.",
        "citation": "ASC 740-10-50-12A(a) and (b); ASU 2023-09 BC35 and BC38",
        "basis": "The absolute value of the reconciling item effect is below the absolute value of 5 percent of the threshold base, so ASC 740-10-50-12A(b) does not require separate disclosure of this item at the level of aggregation the caller declared."
      },
      "golden_hash": "a4fa787e3465e9c3187e3b8a5f0281e31ad620a359d3cc90c0f579d1d1c025db"
    },
    {
      "name": "negative-gross-amount-crosses-50-12A-b-2",
      "policy_parameters": {
        "reconciling_item_category": "foreign_tax_effects",
        "reconciling_item_amount": -12,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true
      },
      "output_payload": {
        "reconciling_item_category": "foreign_tax_effects",
        "category_recognized": true,
        "reconciling_item_amount": -12,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true,
        "threshold_base_amount": 210,
        "threshold_amount": 10.5,
        "pct_of_threshold_base": 5.714285714285714,
        "crosses_5pct_threshold": true,
        "must_disclose_separately": true,
        "required_disaggregation": "by_jurisdiction_and_by_nature",
        "disaggregation_citation": "ASC 740-10-50-12A(b)(2)",
        "denominator_near_zero_caveat": null,
        "management_judgment_required": false,
        "not_assessable_reason": null,
        "break_even_judgment_note": "ASU 2023-09 BC38 records that the Board considered and declined to provide guidance on applying the 5 percent threshold where an entity operates at or around break even or is domiciled in a jurisdiction with no or minimal statutory income tax rates, and expects the entity to apply judgment. This node draws no numeric break even band for that reason.",
        "citation": "ASC 740-10-50-12A(a) and (b); ASU 2023-09 BC35 and BC38",
        "basis": "The absolute value of the reconciling item effect is equal to or greater than the absolute value of 5 percent of continuing operations pretax income multiplied by the applicable statutory federal or national rate of the domicile jurisdiction, so ASC 740-10-50-12A(b) requires separate disclosure. Comparison taken in absolute amount on both sides per ASU 2023-09 BC35."
      },
      "golden_hash": "6ba0846d354ed421f1fdb675e4286bb198181421a85ac80a94ff71e8d3fa34eb"
    },
    {
      "name": "loss-making-entity-assessable-BC35",
      "policy_parameters": {
        "reconciling_item_category": "nontaxable_or_nondeductible_items",
        "reconciling_item_amount": 10.5,
        "pretax_income": -1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true
      },
      "output_payload": {
        "reconciling_item_category": "nontaxable_or_nondeductible_items",
        "category_recognized": true,
        "reconciling_item_amount": 10.5,
        "pretax_income": -1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true,
        "threshold_base_amount": -210,
        "threshold_amount": -10.5,
        "pct_of_threshold_base": 5,
        "crosses_5pct_threshold": true,
        "must_disclose_separately": true,
        "required_disaggregation": "by_nature",
        "disaggregation_citation": "ASC 740-10-50-12A(b)(1)",
        "denominator_near_zero_caveat": null,
        "management_judgment_required": false,
        "not_assessable_reason": null,
        "break_even_judgment_note": "ASU 2023-09 BC38 records that the Board considered and declined to provide guidance on applying the 5 percent threshold where an entity operates at or around break even or is domiciled in a jurisdiction with no or minimal statutory income tax rates, and expects the entity to apply judgment. This node draws no numeric break even band for that reason.",
        "citation": "ASC 740-10-50-12A(a) and (b); ASU 2023-09 BC35 and BC38",
        "basis": "The absolute value of the reconciling item effect is equal to or greater than the absolute value of 5 percent of continuing operations pretax income multiplied by the applicable statutory federal or national rate of the domicile jurisdiction, so ASC 740-10-50-12A(b) requires separate disclosure. Comparison taken in absolute amount on both sides per ASU 2023-09 BC35."
      },
      "golden_hash": "ff52693aba4dcaff7de893e20afbb73630e67e2f8c498fbfe315e9a37bfa58b4"
    },
    {
      "name": "zero-pretax-not-assessable-BC38",
      "policy_parameters": {
        "reconciling_item_category": "tax_credits",
        "reconciling_item_amount": 50,
        "pretax_income": 0,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true
      },
      "output_payload": {
        "reconciling_item_category": "tax_credits",
        "category_recognized": true,
        "reconciling_item_amount": 50,
        "pretax_income": 0,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true,
        "threshold_base_amount": 0,
        "threshold_amount": 0,
        "pct_of_threshold_base": null,
        "crosses_5pct_threshold": null,
        "must_disclose_separately": null,
        "required_disaggregation": "by_nature",
        "disaggregation_citation": "ASC 740-10-50-12A(b)(1)",
        "denominator_near_zero_caveat": "The threshold base is zero, so every amount clears it trivially and a verdict would be an artefact of the degenerate denominator rather than a reading of ASC 740-10-50-12A(b). Reported as not assessable under ASU 2023-09 BC38 rather than divided silently.",
        "management_judgment_required": true,
        "not_assessable_reason": "Zero threshold base: pretax_income or statutory_rate_pct is zero, or their product underflowed to zero.",
        "break_even_judgment_note": "ASU 2023-09 BC38 records that the Board considered and declined to provide guidance on applying the 5 percent threshold where an entity operates at or around break even or is domiciled in a jurisdiction with no or minimal statutory income tax rates, and expects the entity to apply judgment. This node draws no numeric break even band for that reason.",
        "citation": "ASC 740-10-50-12A(a) and (b); ASU 2023-09 BC35 and BC38",
        "basis": "No threshold verdict is returned. Zero threshold base: pretax_income or statutory_rate_pct is zero, or their product underflowed to zero. ASC 740-10-50-12C separately requires the entity to explain individual reconciling items and the judgment used in categorising them."
      },
      "golden_hash": "98268b505c13c1b5a31ceb32469e90a17b02de979ec071913db2a1de72d1e944"
    },
    {
      "name": "zero-statutory-rate-not-assessable-BC38",
      "policy_parameters": {
        "reconciling_item_category": "state_and_local_income_tax_net_of_federal",
        "reconciling_item_amount": 50,
        "pretax_income": 1000,
        "statutory_rate_pct": 0,
        "entity_is_public_business_entity": true
      },
      "output_payload": {
        "reconciling_item_category": "state_and_local_income_tax_net_of_federal",
        "category_recognized": true,
        "reconciling_item_amount": 50,
        "pretax_income": 1000,
        "statutory_rate_pct": 0,
        "entity_is_public_business_entity": true,
        "threshold_base_amount": 0,
        "threshold_amount": 0,
        "pct_of_threshold_base": null,
        "crosses_5pct_threshold": null,
        "must_disclose_separately": null,
        "required_disaggregation": null,
        "disaggregation_citation": "ASC 740-10-50-12A(b); ASC 740-10-50-12B",
        "denominator_near_zero_caveat": "The threshold base is zero, so every amount clears it trivially and a verdict would be an artefact of the degenerate denominator rather than a reading of ASC 740-10-50-12A(b). Reported as not assessable under ASU 2023-09 BC38 rather than divided silently.",
        "management_judgment_required": true,
        "not_assessable_reason": "Zero threshold base: pretax_income or statutory_rate_pct is zero, or their product underflowed to zero.",
        "break_even_judgment_note": "ASU 2023-09 BC38 records that the Board considered and declined to provide guidance on applying the 5 percent threshold where an entity operates at or around break even or is domiciled in a jurisdiction with no or minimal statutory income tax rates, and expects the entity to apply judgment. This node draws no numeric break even band for that reason.",
        "citation": "ASC 740-10-50-12A(a) and (b); ASU 2023-09 BC35 and BC38",
        "basis": "No threshold verdict is returned. Zero threshold base: pretax_income or statutory_rate_pct is zero, or their product underflowed to zero. ASC 740-10-50-12C separately requires the entity to explain individual reconciling items and the judgment used in categorising them."
      },
      "golden_hash": "ad89dc77996ab6759cf2af7786faf6bf93c615a2cde78f2f54c4ae3808244915"
    },
    {
      "name": "non-public-business-entity-qualitative-only-50-13",
      "policy_parameters": {
        "reconciling_item_category": "tax_credits",
        "reconciling_item_amount": 100,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": false
      },
      "output_payload": {
        "reconciling_item_category": "tax_credits",
        "category_recognized": true,
        "reconciling_item_amount": 100,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": false,
        "threshold_base_amount": 210,
        "threshold_amount": 10.5,
        "pct_of_threshold_base": 47.61904761904762,
        "crosses_5pct_threshold": true,
        "must_disclose_separately": false,
        "required_disaggregation": "by_nature",
        "disaggregation_citation": "ASC 740-10-50-12A(b)(1)",
        "denominator_near_zero_caveat": null,
        "management_judgment_required": false,
        "not_assessable_reason": null,
        "break_even_judgment_note": "ASU 2023-09 BC38 records that the Board considered and declined to provide guidance on applying the 5 percent threshold where an entity operates at or around break even or is domiciled in a jurisdiction with no or minimal statutory income tax rates, and expects the entity to apply judgment. This node draws no numeric break even band for that reason.",
        "citation": "ASC 740-10-50-12A(a) and (b); ASU 2023-09 BC35 and BC38",
        "basis": "ASC 740-10-50-12A applies to a public business entity. entity_is_public_business_entity is false, so the separate disclosure requirement of 50-12A(b) does not attach; ASC 740-10-50-13 requires a qualitative disclosure over the same categories instead and does not require a numerical reconciliation. The threshold arithmetic is still reported for information."
      },
      "golden_hash": "6453dc9251220d21b28ad83a744e56bf4e087445cd26a22c42b7f32c97501c95"
    },
    {
      "name": "item-outside-listed-categories-50-12A-b-3",
      "policy_parameters": {
        "reconciling_item_category": "other_not_listed",
        "reconciling_item_amount": 20,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true
      },
      "output_payload": {
        "reconciling_item_category": "other_not_listed",
        "category_recognized": true,
        "reconciling_item_amount": 20,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true,
        "threshold_base_amount": 210,
        "threshold_amount": 10.5,
        "pct_of_threshold_base": 9.523809523809524,
        "crosses_5pct_threshold": true,
        "must_disclose_separately": true,
        "required_disaggregation": "by_nature",
        "disaggregation_citation": "ASC 740-10-50-12A(b)(3)",
        "denominator_near_zero_caveat": null,
        "management_judgment_required": false,
        "not_assessable_reason": null,
        "break_even_judgment_note": "ASU 2023-09 BC38 records that the Board considered and declined to provide guidance on applying the 5 percent threshold where an entity operates at or around break even or is domiciled in a jurisdiction with no or minimal statutory income tax rates, and expects the entity to apply judgment. This node draws no numeric break even band for that reason.",
        "citation": "ASC 740-10-50-12A(a) and (b); ASU 2023-09 BC35 and BC38",
        "basis": "The absolute value of the reconciling item effect is equal to or greater than the absolute value of 5 percent of continuing operations pretax income multiplied by the applicable statutory federal or national rate of the domicile jurisdiction, so ASC 740-10-50-12A(b) requires separate disclosure. Comparison taken in absolute amount on both sides per ASU 2023-09 BC35."
      },
      "golden_hash": "db68721098c08cd7e4a9a4cc0c1a045f8ced5cf5c004fc9f7106bf11b741420e"
    },
    {
      "name": "state-and-local-no-further-disaggregation-BC39",
      "policy_parameters": {
        "reconciling_item_category": "state_and_local_income_tax_net_of_federal",
        "reconciling_item_amount": 20,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true
      },
      "output_payload": {
        "reconciling_item_category": "state_and_local_income_tax_net_of_federal",
        "category_recognized": true,
        "reconciling_item_amount": 20,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true,
        "threshold_base_amount": 210,
        "threshold_amount": 10.5,
        "pct_of_threshold_base": 9.523809523809524,
        "crosses_5pct_threshold": true,
        "must_disclose_separately": true,
        "required_disaggregation": null,
        "disaggregation_citation": "ASC 740-10-50-12A(b); ASC 740-10-50-12B",
        "denominator_near_zero_caveat": null,
        "management_judgment_required": false,
        "not_assessable_reason": null,
        "break_even_judgment_note": "ASU 2023-09 BC38 records that the Board considered and declined to provide guidance on applying the 5 percent threshold where an entity operates at or around break even or is domiciled in a jurisdiction with no or minimal statutory income tax rates, and expects the entity to apply judgment. This node draws no numeric break even band for that reason.",
        "citation": "ASC 740-10-50-12A(a) and (b); ASU 2023-09 BC35 and BC38",
        "basis": "The absolute value of the reconciling item effect is equal to or greater than the absolute value of 5 percent of continuing operations pretax income multiplied by the applicable statutory federal or national rate of the domicile jurisdiction, so ASC 740-10-50-12A(b) requires separate disclosure. Comparison taken in absolute amount on both sides per ASU 2023-09 BC35."
      },
      "golden_hash": "2e351d1f315919173b2aed3adfe9f1fd69c2a249aea9a2a483543e9deea2c5f1"
    },
    {
      "name": "cross-border-disaggregated-by-nature-50-12A-b-1",
      "policy_parameters": {
        "reconciling_item_category": "effect_of_cross_border_tax_laws",
        "reconciling_item_amount": 11,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true
      },
      "output_payload": {
        "reconciling_item_category": "effect_of_cross_border_tax_laws",
        "category_recognized": true,
        "reconciling_item_amount": 11,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true,
        "threshold_base_amount": 210,
        "threshold_amount": 10.5,
        "pct_of_threshold_base": 5.238095238095238,
        "crosses_5pct_threshold": true,
        "must_disclose_separately": true,
        "required_disaggregation": "by_nature",
        "disaggregation_citation": "ASC 740-10-50-12A(b)(1)",
        "denominator_near_zero_caveat": null,
        "management_judgment_required": false,
        "not_assessable_reason": null,
        "break_even_judgment_note": "ASU 2023-09 BC38 records that the Board considered and declined to provide guidance on applying the 5 percent threshold where an entity operates at or around break even or is domiciled in a jurisdiction with no or minimal statutory income tax rates, and expects the entity to apply judgment. This node draws no numeric break even band for that reason.",
        "citation": "ASC 740-10-50-12A(a) and (b); ASU 2023-09 BC35 and BC38",
        "basis": "The absolute value of the reconciling item effect is equal to or greater than the absolute value of 5 percent of continuing operations pretax income multiplied by the applicable statutory federal or national rate of the domicile jurisdiction, so ASC 740-10-50-12A(b) requires separate disclosure. Comparison taken in absolute amount on both sides per ASU 2023-09 BC35."
      },
      "golden_hash": "ff19afd08c715e37788c532ecf8d591b335b3ede973a378f9c61cc28042c40b3"
    },
    {
      "name": "enacted-rate-change-just-below-threshold",
      "policy_parameters": {
        "reconciling_item_category": "effect_of_changes_in_tax_laws_or_rates_enacted_current_period",
        "reconciling_item_amount": 10.4,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true
      },
      "output_payload": {
        "reconciling_item_category": "effect_of_changes_in_tax_laws_or_rates_enacted_current_period",
        "category_recognized": true,
        "reconciling_item_amount": 10.4,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true,
        "threshold_base_amount": 210,
        "threshold_amount": 10.5,
        "pct_of_threshold_base": 4.9523809523809526,
        "crosses_5pct_threshold": false,
        "must_disclose_separately": false,
        "required_disaggregation": null,
        "disaggregation_citation": "ASC 740-10-50-12A(b)",
        "denominator_near_zero_caveat": null,
        "management_judgment_required": false,
        "not_assessable_reason": null,
        "break_even_judgment_note": "ASU 2023-09 BC38 records that the Board considered and declined to provide guidance on applying the 5 percent threshold where an entity operates at or around break even or is domiciled in a jurisdiction with no or minimal statutory income tax rates, and expects the entity to apply judgment. This node draws no numeric break even band for that reason.",
        "citation": "ASC 740-10-50-12A(a) and (b); ASU 2023-09 BC35 and BC38",
        "basis": "The absolute value of the reconciling item effect is below the absolute value of 5 percent of the threshold base, so ASC 740-10-50-12A(b) does not require separate disclosure of this item at the level of aggregation the caller declared."
      },
      "golden_hash": "baefedf78d5e9c360b1f2795b017f3ce3f18ed273f583fc17b9370b3880b73de"
    },
    {
      "name": "unrecognized-tax-benefits-negative-at-boundary",
      "policy_parameters": {
        "reconciling_item_category": "changes_in_unrecognized_tax_benefits",
        "reconciling_item_amount": -10.5,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true
      },
      "output_payload": {
        "reconciling_item_category": "changes_in_unrecognized_tax_benefits",
        "category_recognized": true,
        "reconciling_item_amount": -10.5,
        "pretax_income": 1000,
        "statutory_rate_pct": 21,
        "entity_is_public_business_entity": true,
        "threshold_base_amount": 210,
        "threshold_amount": 10.5,
        "pct_of_threshold_base": 5,
        "crosses_5pct_threshold": true,
        "must_disclose_separately": true,
        "required_disaggregation": null,
        "disaggregation_citation": "ASC 740-10-50-12A(b)",
        "denominator_near_zero_caveat": null,
        "management_judgment_required": false,
        "not_assessable_reason": null,
        "break_even_judgment_note": "ASU 2023-09 BC38 records that the Board considered and declined to provide guidance on applying the 5 percent threshold where an entity operates at or around break even or is domiciled in a jurisdiction with no or minimal statutory income tax rates, and expects the entity to apply judgment. This node draws no numeric break even band for that reason.",
        "citation": "ASC 740-10-50-12A(a) and (b); ASU 2023-09 BC35 and BC38",
        "basis": "The absolute value of the reconciling item effect is equal to or greater than the absolute value of 5 percent of continuing operations pretax income multiplied by the applicable statutory federal or national rate of the domicile jurisdiction, so ASC 740-10-50-12A(b) requires separate disclosure. Comparison taken in absolute amount on both sides per ASU 2023-09 BC35."
      },
      "golden_hash": "3b22fd33f063c1a2b082b192e3cbb063bff8ac5f09456925e90b12887a8c871d"
    }
  ]
}