{
  "tool_id": "art-463-recalc-suite",
  "kernel_id": "art-463-recalc-suite",
  "display_name": "Audit Recalculation Suite",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_control",
  "purpose": "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.",
  "control_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.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:d913e4c1ab2a8875f2d19463184c19f2de2051342302d321d03e1c790841c02a",
  "trust_label": "independently verified -- zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-07-24",
  "last_validated": "2026-07-24",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 74,
  "source_url": "https://ainumbers.co/chaingraph/art-463-recalc-suite.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}