{
      "tool_id": "art-265-amortize-asc606-commissions",
      "tool_version": "1.0.0",
      "display_name": "ASC 340-40 Commission Amortization",
      "mcp_name": "amortize_asc606_commissions",
      "mandate_type": "compliance_mandate",
      "wave": 45,
      "gpu": false,
      "url": "https://ainumbers.co/chaingraph/art-265-amortize-asc606-commissions.html",
      "description": "Computes ASC 340-40-25-4 practical expedient (contract_term_months <= 12 -> expense immediately, apply_expedient=true) and full straight-line amortization schedules for longer-term capitalized incremental costs of obtaining a contract under ASC 606. Returns apply_expedient (bool), monthly_amortization, cumulative_amortized_pct, and remaining_book_value per commission line. Zero PII by construction.",
      "input_schema_ref": "chaingraph/art-265-amortize-asc606-commissions.html#manifest",
      "consumes": [
        "art-266-reconcile-commission-statement"
      ],
      "feeds": [],
      "status": "live",
      "conformance_fixtures": true,
      "compute_capability": "server",
      "compute_images": [{"system":"sha256-source","image_id":"sha256:e2860ee1786ecfb80cab10fca8acd74b179d8d80a1063d4ffa45ea30045cdbe5","valid_from":"2026-07-10"},{"system":"risc0","image_id":"sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6","valid_from":"2026-07-05"}],
      "export_capability": [
        "json"
      ],
      "compute_proof": {
        "type": "ZkVmReceipt",
        "system": "risc0",
        "receiptFormat": "groth16-bn254",
        "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
        "seal": "Br41BiDJVu8U/D4pNSrHZV2kxvwLpwmHWlJJ40DbURwfJqPf1hfC5VnuBZrcNIo3Qk21O1one1moch2gLqkUfy+lA7VgumFSCq1TErKUas5aVrqb4DaPl8MRN2q9gOQiAbCBkezZCuX1CnFKu2ofVv/QXheT7jEulTkOMU0N5PUb5OX2iA+LjTUorWY83ab5H/a98xq4hE0nP7lpIKnGOhwqTz31I2WMSJfdLUx3FLoviG3UngV0iYdEP8QH54OaFSDLIyAQJd97/YM5zEFuYzW9mKiKUCsokeYn/MO1OPwSeDTNuKp1u2BCTyHCyRUEXYytd7f8GfQcBsdg4lNqeQ==",
        "journal": {
          "chaingraph_version": "0.4.0",
          "kernel_digest": "sha256:e2860ee1786ecfb80cab10fca8acd74b179d8d80a1063d4ffa45ea30045cdbe5",
          "output": {
            "amortization_period_months": 6,
            "annual_amortization": 24000,
            "apply_expedient": true,
            "asc340_40_compliant": true,
            "carrying_amount": 12000,
            "impairment_flag": false,
            "incremental_cost_test_passed": true,
            "monthly_amortization": 2000,
            "not_legal_advice": "Not accounting or legal advice. ASC 340-40 amortization analysis must be reviewed by qualified CPAs and auditors. This output is for structural analysis only.",
            "pii_note": "ZERO PII: numeric cost and term inputs only. No agent name, SSN, NPN, contract party, or personal data enters this kernel.",
            "regulatory_basis": "ASC 340-40-25-1: incremental costs to obtain a contract recognized as assets. ASC 340-40-25-4: practical expedient to expense if amortization period <=1 year. ASC 340-40-25-3: renewal-commensurate commissions amortize over original contract term. ASC 340-40-35-1: impairment test required. FASB ASU 2014-09. ZERO PII: cost amounts and contract terms only.",
            "renewal_treatment": "EXPEDIENT",
            "table_source": "ASC 340-40 (Other Assets and Deferred Costs -- Contracts with Customers): incremental cost of obtaining a contract, practical expedient <=12 months, renewal-commensurate test, impairment. ASC 606 (Revenue from Contracts with Customers).",
            "table_version": "ASC340-40-COMMISSION-AMORTIZATION-V2023",
            "total_amortization_periods": 6
          }
        }
      },
      "compute_proof_ready": "ready"
    }