{
  "tool_id": "art-463-recalc-suite",
  "tool_version": "1.0.0",
  "display_name": "Audit Recalculation Suite",
  "mcp_name": "run_audit_recalc_suite",
  "mandate_type": "compliance_control",
  "wave": 74,
  "gpu": false,
  "url": "https://ainumbers.co/chaingraph/art-463-recalc-suite.html",
  "description": "Independently recalculates five caller-supplied audit schedule types (straight-line/double-declining-balance/units-of-production depreciation, interest accrual, EPS basic and diluted, straight-line intangible amortization, and prepaid-expense roll-forwards) and diffs each recalculated figure against the client's stated figure. A category only runs when the caller supplies items for it. The variance threshold gate (tolerance_abs, tolerance_pct) is a caller-declared policy input with an explicit, echoed default of 0/0 (flag any nonzero variance) when the caller declares neither -- there is no silent, unrecorded tolerance. EPS diluted uses the simplified NI-less-preferred-dividends-over-diluted-shares form; it does not model if-converted or treasury-stock adjustments for specific convertible instruments, a judgment-heavy extension out of this kernel's deterministic-recalc scope. Second of three ARCB-K-1 substantive audit-recalculation kernels. NaN-safe; a zero-denominator ratio resolves to null, never NaN/Infinity. Zero network, zero PII.",
  "input_schema_ref": "chaingraph/art-463-recalc-suite.html#manifest",
  "consumes": [],
  "feeds": [],
  "status": "live",
  "conformance_fixtures": true,
  "compute_capability": "server",
  "compute_images": [
    {
      "system": "sha256-source",
      "image_id": "sha256:d913e4c1ab2a8875f2d19463184c19f2de2051342302d321d03e1c790841c02a",
      "valid_from": "2026-07-10"
    },
    {
      "system": "risc0",
      "image_id": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
      "valid_from": "2026-07-24"
    }
  ],
  "export_capability": [
    "json"
  ],
  "compute_proof_ready": "ready",
  "compute_proof": {
    "type": "ZkVmReceipt",
    "system": "risc0",
    "receiptFormat": "groth16-bn254",
    "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
    "seal": "A5M3kuXSYxcAxK8JtMG46Ph6Wdvk/Ox/o4eVRNyTFD4CqQPj2Hw72dPqpMyIYcA5vCR2WfhO2SK/4QlEvfIfGhg8FChXJOPiHgktYKiUPz+5r94z0B8whJGvcS2i1KiTKs0DbbVpwxSH/RXhy9259X2nMmz6bLGGS90d66GmeHYPJwQPMbfQQDIT1xXnV6c/cbzcB+j5ggtebr+gVPclkgXEq+WAdSk3g3AgOwoFhm3usKt9MJxC7b1oQpa3FkaCFRtxQHPm6IgDxOXFdIif5Nn4uZvwcUvq2uGU/RqFKaMX34ddVMuKGbE0r/epDc/o7/MOw3POEOYToirDopFoKg==",
    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:d913e4c1ab2a8875f2d19463184c19f2de2051342302d321d03e1c790841c02a",
      "output": {
        "amortization": [
          {
            "client_reported_amortization": 12000,
            "flagged": false,
            "item_id": "M-1",
            "periods_total": 10,
            "recalculated_amortization": 12000,
            "variance": 0,
            "variance_pct": 0
          }
        ],
        "categories_run": [
          "depreciation",
          "interest_accrual",
          "eps",
          "amortization",
          "prepaid_rollforward"
        ],
        "depreciation": [
          {
            "asset_id": "A-1",
            "client_reported_depreciation": 1000,
            "flagged": false,
            "method": "straight_line",
            "period_number": 1,
            "recalculated_depreciation": 1000,
            "variance": 0,
            "variance_pct": 0
          }
        ],
        "eps": [
          {
            "client_reported_eps_basic": 4.8,
            "client_reported_eps_diluted": 3.8,
            "flagged": true,
            "label": "FY2026",
            "recalculated_eps_basic": 4.8,
            "recalculated_eps_diluted": 4.36,
            "variance_basic": 0,
            "variance_diluted": 0.56
          }
        ],
        "flagged_count": 3,
        "interest_accrual": [
          {
            "client_reported_interest": 1490,
            "day_count_basis": "actual_360",
            "flagged": true,
            "item_id": "I-1",
            "recalculated_interest": 1500,
            "variance": 10,
            "variance_pct": 0.67
          }
        ],
        "prepaid_rollforward": [
          {
            "client_reported_ending_balance": 60000,
            "flagged": true,
            "item_id": "P-1",
            "recalculated_ending_balance": 55000,
            "variance": -5000,
            "variance_pct": -8.33
          }
        ],
        "tolerance_used": {
          "abs": 0,
          "declared_by_caller": true,
          "pct": 5
        },
        "total_items": 5
      }
    }
  }
}