{
  "type": "ZkVmReceipt",
  "system": "risc0",
  "receiptFormat": "groth16-bn254",
  "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
  "seal": "Br41BiDJVu8U/D4pNSrHZV2kxvwLpwmHWlJJ40DbURwfJqPf1hfC5VnuBZrcNIo3Qk21O1one1moch2gLqkUfy+lA7VgumFSCq1TErKUas5aVrqb4DaPl8MRN2q9gOQiAbCBkezZCuX1CnFKu2ofVv/QXheT7jEulTkOMU0N5PUb5OX2iA+LjTUorWY83ab5H/a98xq4hE0nP7lpIKnGOhwqTz31I2WMSJfdLUx3FLoviG3UngV0iYdEP8QH54OaFSDLIyAQJd97/YM5zEFuYzW9mKiKUCsokeYn/MO1OPwSeDTNuKp1u2BCTyHCyRUEXYytd7f8GfQcBsdg4lNqeQ==",
  "journal": {
    "chaingraph_version": "0.4.0",
    "kernel_digest": "sha256:e2860ee1786ecfb80cab10fca8acd74b179d8d80a1063d4ffa45ea30045cdbe5",
    "output": {
      "amortization_period_months": 6,
      "annual_amortization": 24000,
      "apply_expedient": true,
      "asc340_40_compliant": true,
      "carrying_amount": 12000,
      "impairment_flag": false,
      "incremental_cost_test_passed": true,
      "monthly_amortization": 2000,
      "not_legal_advice": "Not accounting or legal advice. ASC 340-40 amortization analysis must be reviewed by qualified CPAs and auditors. This output is for structural analysis only.",
      "pii_note": "ZERO PII: numeric cost and term inputs only. No agent name, SSN, NPN, contract party, or personal data enters this kernel.",
      "regulatory_basis": "ASC 340-40-25-1: incremental costs to obtain a contract recognized as assets. ASC 340-40-25-4: practical expedient to expense if amortization period <=1 year. ASC 340-40-25-3: renewal-commensurate commissions amortize over original contract term. ASC 340-40-35-1: impairment test required. FASB ASU 2014-09. ZERO PII: cost amounts and contract terms only.",
      "renewal_treatment": "EXPEDIENT",
      "table_source": "ASC 340-40 (Other Assets and Deferred Costs -- Contracts with Customers): incremental cost of obtaining a contract, practical expedient <=12 months, renewal-commensurate test, impairment. ASC 606 (Revenue from Contracts with Customers).",
      "table_version": "ASC340-40-COMMISSION-AMORTIZATION-V2023",
      "total_amortization_periods": 6
    }
  }
}