{
  "tool_id": "art-633-asc280-reportable-segment-tester",
  "kernel_id": "art-633-asc280-reportable-segment-tester",
  "display_name": "ASC 280 Reportable Segment Tester",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "Applies the ASC 280-10-50-12 quantitative thresholds to one caller-declared candidate operating segment and computes the ASC 280-10-50-14 seventy-five percent coverage test, reporting each of the three ten percent tests separately with its own denominator. The three tests do not share a denominator: the revenue test runs the segment's revenue including intersegment sales or transfers against combined internal and external revenue of all reported operating segments, the profit-or-loss test runs the absolute amount of the segment's reported profit or loss against the greater in absolute amount of the combined profit of segments that did not report a loss and the combined loss of segments that did, and the assets test runs segment assets against combined assets of all operating segments. Netting the two profit-or-loss sides together, a plausible misreading, produces a smaller denominator and over-flags segments, so the denominator side actually used is reported. Thresholds are inclusive, and every comparison is made by exact cross multiplication on unrounded inputs rather than by rounding a percentage first, so a value sitting exactly on ten or seventy-five percent classifies as meeting it instead of being pushed under by binary floating point; reported percentages are rounded for display only, strictly after every comparison. The five ASC 280-10-50-11 aggregation criteria are echoed back as nullable booleans and are never computed or guessed by this node, with unanswered criteria named individually and a management-judgment flag raised rather than read as false. A zero or non-positive denominator reports not_assessable for that test, never a failing threshold. Source of the rule is FASB Statement No. 131 paragraphs 17, 18, 19 and 20 as carried into the Codification; ASU 2023-07 does not amend these paragraphs, which its own amendment instruction and scope statement both confirm. Verify-only: does not identify operating segments, does not aggregate them, does not decide the chief operating decision maker question, and does not assert that an entity's segment note is compliant.",
  "control_description": "Applies the ASC 280-10-50-12 quantitative thresholds to one caller-declared candidate operating segment and computes the ASC 280-10-50-14 seventy-five percent coverage test, reporting each of the three ten percent tests separately with its own denominator. The three tests do not share a denominator: the revenue test runs the segment's revenue including intersegment sales or transfers against combined internal and external revenue of all reported operating segments, the profit-or-loss test runs the absolute amount of the segment's reported profit or loss against the greater in absolute amount of the combined profit of segments that did not report a loss and the combined loss of segments that did, and the assets test runs segment assets against combined assets of all operating segments. Netting the two profit-or-loss sides together, a plausible misreading, produces a smaller denominator and over-flags segments, so the denominator side actually used is reported. Thresholds are inclusive, and every comparison is made by exact cross multiplication on unrounded inputs rather than by rounding a percentage first, so a value sitting exactly on ten or seventy-five percent classifies as meeting it instead of being pushed under by binary floating point; reported percentages are rounded for display only, strictly after every comparison. The five ASC 280-10-50-11 aggregation criteria are echoed back as nullable booleans and are never computed or guessed by this node, with unanswered criteria named individually and a management-judgment flag raised rather than read as false. A zero or non-positive denominator reports not_assessable for that test, never a failing threshold. Source of the rule is FASB Statement No. 131 paragraphs 17, 18, 19 and 20 as carried into the Codification; ASU 2023-07 does not amend these paragraphs, which its own amendment instruction and scope statement both confirm. Verify-only: does not identify operating segments, does not aggregate them, does not decide the chief operating decision maker question, and does not assert that an entity's segment note is compliant.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:861ca3919713e8e7e4d57042aa48f9399e5094c1f1abc550d686ea8c9fcc8487",
  "trust_label": "independently verified: zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-08-16",
  "last_validated": "2026-08-16",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 101,
  "source_url": "https://ainumbers.co/chaingraph/art-633-asc280-reportable-segment-tester.html",
  "generated_at": "2026-08-17T00:43:08.843Z"
}