T581 · Cat-2 · Segment Reporting / ASC 280 · Worksheet Tool

DISE Caption-to-Category Matrix Builder + Coverage Checker

Paste your income statement captions and a trial-balance-caption-to-DISE-category mapping to compute a coverage matrix for the disaggregation of income statement expenses (DISE) required under ASU 2023-07 / ASC 220-40. Flags every unmapped caption explicitly and computes an optional dollar coverage percentage when trial balance amounts are supplied.

Worksheet Tool · No Chaingraph Node No FASB-Fixed Category Enum Policy Mandate Export Client-Side · Zero PII · CC BY 4.0

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Scope and category enum note: ASU 2023-07 (ASC 280-10-55-15D) requires disclosure of significant segment expense categories but does not prescribe a fixed, FASB-mandated list of category names: selection is left to management's judgment based on what is regularly provided to the chief operating decision maker. This tool therefore does not enforce a closed category enum. The category suggestions offered below are common industry examples drawn from secondary published guidance (reviewed 2026-08-15), not an authoritative FASB list; define categories that match your own entity's significant expenses. This worksheet computes coverage from whatever mapping you paste in; it never asserts that your mapping itself satisfies DISE, only that coverage was computed from it. Deterministic logic, no inference, zero PII.

Step 01Income Statement Captions

List every expense caption your entity presents on the face of the income statement (or that rolls up into the reported measure of segment profit). Total balance is optional: supply it to get a dollar coverage percentage below.

Income Statement Caption	Total Balance USD (optional)

Step 02TB Caption → DISE Category Mapping

Each row: a TB caption (matched against your Step 01 list), the TB account range or id it rolls up from, the DISE natural-expense-category you mapped it to, and an optional mapped dollar amount. A TB caption that never appears here is a gap.

TB Caption	TB Account Range / ID	Mapped DISE Category	Mapped Amount USD (optional)