{
  "tool_id": "art-265-amortize-asc606-commissions",
  "kernel_id": "art-265-amortize-asc606-commissions",
  "display_name": "ASC 340-40 Commission Amortization",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "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.",
  "control_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.",
  "declared_inputs": [
    "art-266-reconcile-commission-statement"
  ],
  "declared_outputs": [],
  "kernel_digest": "sha256:e2860ee1786ecfb80cab10fca8acd74b179d8d80a1063d4ffa45ea30045cdbe5",
  "trust_label": "independently verified -- zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-07-10",
  "last_validated": "2026-07-10",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 45,
  "source_url": "https://ainumbers.co/chaingraph/art-265-amortize-asc606-commissions.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}