OpenChainGraph Suite · ART-633

ASC 280 Reportable Segment Tester

Tests one caller-declared candidate operating segment against the three ASC 280-10-50-12 ten percent quantitative thresholds and computes the ASC 280-10-50-14 seventy-five percent coverage test. Each of the three tests carries its own denominator, entered separately below. The profit-or-loss test's denominator is 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; never the two netted together. Thresholds are inclusive and compared by exact cross multiplication on unrounded inputs, so a value sitting exactly on ten or seventy-five percent classifies as meeting it. The five ASC 280-10-50-11 aggregation criteria are echoed back as declared, three-state booleans, and are never computed or guessed by this tool.

ASC 280Segment ReportingASU 2023-07Zero PIIClient-side only

🔒 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 & reliance

Verify-only: this tool does not identify operating segments, does not aggregate them, and does not decide the chief operating decision maker question. Source of the rule is FASB Statement No. 131 paragraphs 17–20 as carried into the Codification. ASU 2023-07 (November 2023) does not amend ASC 280-10-50-11 through 50-14; its own amendment instruction and scope statement both confirm this, and it is cited here only as proof the thresholds did not move. This tool does not reproduce FASB text and does not assert that any entity's segment note is compliant. No formal correctness proof exists for this node yet; see the proof-status note below the results.

280-10-50-12(a) · Revenue Test

Segment revenue, external ($)

Segment revenue, intersegment ($)

Combined revenue, all reported segments ($)

280-10-50-12(b) · Profit-or-Loss Test

Segment profit or loss, signed ($)

Combined profit, segments not reporting a loss ($)

Combined loss, segments reporting a loss ($)

280-10-50-12(c) · Assets Test

Segment assets ($)

Combined assets, all operating segments ($)

280-10-50-14 · 75% Coverage Test

Reportable segments' external revenue ($)

Total consolidated revenue ($)

280-10-50-11 · Aggregation Criteria (declared, echoed only)

Reportable segment count (optional, practical-limit advisory)

Result

Proof status

This node ships compute_proof_ready: deferred. No formal correctness proof has been produced for this kernel; the result above is a deterministic recompute, verified by a property-test floor, not a proven one.

Execution Hash & §4 Artifact

SHA-256 execution hash (JCS canonical, RFC 8785):

Ask your agent

Copy this paragraph into Claude, OpenClaw, or any MCP-aware agent to run this exact tool, with this sample, and verify the artifact.

Run the AINumbers MCP tool `test_asc280_reportable_segment`. Task: Test one candidate operating segment against the three ASC 280-10-50-12 ten percent quantitative thresholds (revenue including intersegment, absolute profit or loss, assets) and computes the ASC 280-10-50-14 seventy-five percent external-revenue coverage test.
Call it with arguments: {"policy_parameters":{"segment_revenue_external":60,"segment_revenue_intersegment":40,"combined_revenue_all_reported_segments":1000,"segment_profit_or_loss":10,"combined_profit_of_profitable_segments":200,"combined_loss_of_loss_segments":-50,"segment_assets":400,"combined_assets_all_segments":5000,"reportable_external_revenue":675,"total_consolidated_revenue":900,"aggregation_similar_products_services":true,"aggregation_similar_production_processes":true,"aggregation_similar_customer_type":true,"aggregation_similar_distribution_methods":true,"aggregation_similar_regulatory_environment":true,"reportable_segment_count":4}}
Verify before trusting: call `verify_execution_hash` on mcp.ainumbers.co (https://mcp.ainumbers.co/mcp) with the parameter `claimed_hash` set to the returned `execution_hash`, passing the full artifact the run returned (the object containing `policy_parameters` + `output_payload` + `execution_hash`; equivalently `policy_parameters` + `output_payload` with `claimed_hash`), not the bare hash string.
Return the ledger link https://ledger.ainumbers.co/ so a human can re-verify without contacting us.
PII rule: All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
Open the tool with the sample prefilled: https://ainumbers.co/chaingraph/art-633-asc280-reportable-segment-tester.html#p=v1.H4sIAAAAAAAA_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