T582 · Cat-2 · Segment Reporting / ASC 280 · Worksheet Tool

DISE Readiness Gap Analyzer

Reads a caption-to-category coverage matrix and flags every category your chart of accounts cannot yet produce a separate number for. Each cell is classified no coverage, partial coverage, or full coverage; gaps are ranked by materiality when you supply dollar amounts, and each one carries a plain-English remediation note. Pairs with T581, the matrix builder, whose Policy Mandate export pastes straight in.

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

🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.

Scope, category enum, and effective date: 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, and it does not decide which categories you are required to produce. You declare that list in Step 01, and the tool measures your pasted matrix against it. The seeded suggestions are common industry examples drawn from secondary published guidance (reviewed 2026-08-15), matching the suggestion set in T581, not an authoritative FASB list. The related expense-disaggregation guidance is commonly cited as first applying to annual periods beginning after December 15, 2026, with a later update revising the effective-date language: that date is not verified here and nothing in this tool is computed from it, so confirm it against the pronouncement before planning against it. Output is verify-only: it reports coverage computed from what you pasted, never that your disclosure satisfies any standard. Deterministic logic, no inference, zero PII.

Step 01Required DISE Categories

The natural-expense categories your entity has determined it needs to report separately. Import in Step 03 never edits this list, so readiness is measured against what you require rather than against what you happen to have already mapped. Annual amount is optional: supply it to rank gaps by materiality.

Required Category	Annual Amount USD (optional)

Step 02Income Statement Captions In Scope

Every expense caption the disaggregation has to reach. Total balance is optional: supply it and a caption whose mapped dollars fall below the completeness threshold is reported as partial coverage rather than full.

Income Statement Caption	Total Balance USD (optional)

Step 03Coverage Matrix Rows

One row per caption and category pair that your chart of accounts can already produce. Paste the Policy Mandate exported by T581 below to fill Step 02 and Step 03 automatically, or type the rows yourself in the same shape.

No matrix imported yet.

Caption	Category	Mapped TB Rows	Mapped Amount USD

Treat a caption as fully mapped at or above % dollar coverage (applies only to captions carrying a total balance).