Classifies one candidate segment expense under the significant expense principle that ASU 2023-07 added to ASC 280. Returns whether the expense is separately disclosable under ASC 280-10-50-26A, folds into other segment items under ASC 280-10-50-26B, or sits outside the principle entirely, plus whether ASC 280-10-50-22 separately reaches it. ASU 2023-07 closes no list of expense category names and states no quantitative significance benchmark, so category name is not an input here, and the significance judgment is a caller-declared field this tool never computes. Performs no arithmetic: no ratio, no scale, no threshold compare.
ASC 280Significant Expense PrincipleASU 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 decide the significance judgment itself, does not identify or aggregate operating segments, and does not author the qualitative description ASC 280-10-50-26B requires. The enumerated ASC 280-10-50-22 specified-item list has 9 live members, (a) through (j) with (i) superseded by ASU 2015-01, not 10. No FASB text is reproduced here; paragraph references and category names only. No formal correctness proof exists for this node yet; see the proof-status note below the results.
Candidate Expense
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 an exhaustive 160-state enumeration floor, not a proven one.
Execution Hash & §4 Artifact
SHA-256 execution hash (JCS canonical, RFC 8785):
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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 `classify_codm_expense_significance`. Task: Classify one candidate segment expense under the ASU 2023-07 significant expense principle in ASC 280.
Call it with arguments: {"policy_parameters":{"included_in_segment_profit_measure":true,"regularly_provided_to_codm":false,"easily_computable_from_codm_information":true,"assessed_significant":true,"specified_item_50_22":"none"}}
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, or re-run the in-page WebMCP tool `classify_codm_expense_significance`.
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-634-codm-expense-significance-classifier.html#p=v1.H4sIAAAAAAAA_wG3AEj_eyJpbmNsdWRlZF9pbl9zZWdtZW50X3Byb2ZpdF9tZWFzdXJlIjp0cnVlLCJyZWd1bGFybHlfcHJvdmlkZWRfdG9fY29kbSI6ZmFsc2UsImVhc2lseV9jb21wdXRhYmxlX2Zyb21fY29kbV9pbmZvcm1hdGlvbiI6dHJ1ZSwiYXNzZXNzZWRfc2lnbmlmaWNhbnQiOnRydWUsInNwZWNpZmllZF9pdGVtXzUwXzIyIjoibm9uZSJ9bLvu2LcAAAA