{
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  "receipt": {
    "type": "ZkVmReceipt",
    "system": "risc0",
    "receiptFormat": "groth16-bn254",
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      "kernel_digest": "sha256:41a5b1590955af3b2f923482346677130524a112c6673a9f5f2d45f96d0326c1",
      "output": {
        "asc842": {
          "classification": "FINANCE",
          "classification_criteria": {
            "major_part_of_economic_life": {
              "economic_life_years": 4,
              "met": true,
              "source": "computed_75pct_bright_line",
              "term_years": 3.0027397260273974
            },
            "ownership_transfers": {
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              "source": "declared_judgment"
            },
            "purchase_option_reasonably_certain": {
              "met": false,
              "source": "declared_judgment"
            },
            "specialized_asset": {
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              "source": "declared_judgment"
            },
            "substantially_all_of_fair_value": {
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              "met": true,
              "pv_of_payments_minor": 2672878,
              "source": "computed_90pct_bright_line"
            }
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          "initial_rou_asset_minor": 2677878,
          "pv_of_payments_minor": 2672878,
          "schedule": [
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              "closing_liability_minor": 1833251,
              "date": "2027-01-01",
              "interest_minor": 160373,
              "opening_liability_minor": 2672878,
              "payment_minor": 1000000,
              "period_days": 365,
              "principal_minor": 839627,
              "rou_amortization_minor": 891812,
              "rou_closing_balance_minor": 1786066,
              "rou_opening_minor": 2677878
            },
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              "date": "2028-01-01",
              "interest_minor": 109995,
              "opening_liability_minor": 1833251,
              "payment_minor": 1000000,
              "period_days": 365,
              "principal_minor": 890005,
              "rou_amortization_minor": 891812,
              "rou_closing_balance_minor": 894254,
              "rou_opening_minor": 1786066
            },
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              "date": "2029-01-01",
              "interest_minor": 56754,
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              "payment_minor": 1000000,
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              "principal_minor": 943246,
              "rou_amortization_minor": 894254,
              "rou_closing_balance_minor": 0,
              "rou_opening_minor": 894254
            }
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        },
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        "decision": {
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          "gate_policy": "auto_pass",
          "reason": null
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        "diff": {
          "compare_regime": "asc842",
          "compared_count": 3,
          "mismatches": [],
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          "tolerance_minor": 0
        },
        "elections": [
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          "substantially_all_90pct_bright_line"
        ],
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            "asc842": {
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              "initial_lease_liability_minor": 2672878,
              "initial_rou_asset_minor": 2677878,
              "total_interest_minor": 327122,
              "total_payments_minor": 3000000
            },
            "commencement_date": "2026-01-01",
            "discount_rate_annual": 0.06,
            "end_date": "2029-01-01",
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              "initial_lease_liability_minor": 2672878,
              "initial_rou_asset_minor": 2677878,
              "total_interest_minor": 327122,
              "total_payments_minor": 3000000
            },
            "timing": "arrears"
          },
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            "entry": "tools/576-evidence-handover-bundle.html",
            "interface": "browser-javascript",
            "tool_id": "evidence-handover-bundle"
          },
          "network_access": "none",
          "offline_verify": true,
          "stage": "evidence_handover",
          "verification_caveat": "A receipt verified over this artifact establishes that these outputs existed at a point in time and recompute deterministically from the declared inputs; it is not an opinion that the lease classification or measurement is correct."
        },
        "findings": [],
        "ifrs16": {
          "ifrs16_note": "IFRS 16 applies a single on-balance-sheet lessee model; no operating/finance classification is made.",
          "initial_lease_liability_minor": 2672878,
          "initial_rou_asset_minor": 2677878,
          "pv_of_payments_minor": 2672878,
          "schedule": [
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              "opening_liability_minor": 2672878,
              "payment_minor": 1000000,
              "period_days": 365,
              "principal_minor": 839627,
              "rou_amortization_minor": 891812,
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              "rou_opening_minor": 2677878
            },
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              "date": "2028-01-01",
              "interest_minor": 109995,
              "opening_liability_minor": 1833251,
              "payment_minor": 1000000,
              "period_days": 365,
              "principal_minor": 890005,
              "rou_amortization_minor": 891812,
              "rou_closing_balance_minor": 894254,
              "rou_opening_minor": 1786066
            },
            {
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              "date": "2029-01-01",
              "interest_minor": 56754,
              "opening_liability_minor": 943246,
              "payment_minor": 1000000,
              "period_days": 366,
              "principal_minor": 943246,
              "rou_amortization_minor": 894254,
              "rou_closing_balance_minor": 0,
              "rou_opening_minor": 894254
            }
          ]
        },
        "rejected_inputs": [],
        "scope_note": "Performs arithmetic and a documented classification test over caller-declared lease terms, payment schedule, and discount rate only. Does not source a discount rate, does not determine what qualifies as a specialized asset, and does not reproduce ASC 842 or IFRS 16 standard text.",
        "timing": "arrears",
        "verdict": "MATCHES"
      }
    }
  },
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