Generated by Pacioli version 020274e (updated 2 days ago). Analysis at 2022-04-29T16:52:48+0000 for perfectmile@gmail.com. This page will remain online at https://pacioli.auditchain.finance/reportAnalysis/8e87c781a02fc22c648cc2e70052579107f31731.report/index.html for about 90 days.
TypeDefinedBoundDerivedOKFail
valueAssertion30390390

Value Assertions

#TypeName Rule Expression
1valueAssertionFAC_BS1_BalanceSheetBalances
  • ok:2
  • failed:0
 

Assets=LiabilitiesAndEquity

2 instances:

mini:Assets[6,000] = mini:LiabilitiesAndEquity[6,000]

mini:Assets[13,000] = mini:LiabilitiesAndEquity[13,000]

2valueAssertionFAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets
  • ok:2
  • failed:0
 

Assets=AssetsCurrent+AssetsNoncurrent

2 instances:

mini:Assets[6,000] = mini:CurrentAssets[5,000] + mini:NoncurrentAssets[1,000]

mini:Assets[13,000] = mini:CurrentAssets[7,000] + mini:NoncurrentAssets[6,000]

3valueAssertionFAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities
  • ok:2
  • failed:0
 

Liabilities=LiabilitiesCurrent+LiabilitiesNoncurrent

2 instances:

mini:Liabilities[2,000] = mini:CurrentLiabilities[1,000] + mini:NoncurrentLiabilities[1,000]

mini:Liabilities[7,000] = mini:CurrentLiabilities[1,000] + mini:NoncurrentLiabilities[6,000]

4valueAssertionFAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity
  • ok:2
  • failed:0
 

LiabilitiesAndEquity=Liabilities+Equity

2 instances:

mini:LiabilitiesAndEquity[6,000] = mini:Liabilities[2,000] + mini:Equity[4,000]

mini:LiabilitiesAndEquity[13,000] = mini:Liabilities[7,000] + mini:Equity[6,000]

5valueAssertionFAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing
  • ok:1
  • failed:0
 

CashFlowNet=CashFlowProvidedByUsedInOperatingActivitiesNet+CashFlowsProvidedByUsedInInvestingActivitiesNet+CashFlowsProvidedByUsedInFinancingActivitiesNet

1 instance:

mini:NetCashFlow[1,000] = mini:NetCashFlowOperatingActivities[1,000] + mini:NetCashFlowFinancingActivities[5,000] + mini:NetCashFlowInvestingActivities[-5,000]

6valueAssertionFAC_CONSISTENCY_16
  • ok:1
  • failed:0
 

IncomeLossFromContinuingOperationsAfterTax=IncomeLossFromContinuingOperationsBeforeTax-IncomeTaxExpenseBenefit

1 instance:

fac:IncomeLossFromContinuingOperationsAfterTax[2,000] = fac:IncomeLossFromContinuingOperationsBeforeTax[2,000] - fac:IncomeTaxExpenseBenefit[0]

7valueAssertionFAC_CONSISTENCY_17
  • ok:1
  • failed:0
 

NetIncomeLoss=IncomeLossFromContinuingOperationsAfterTax+IncomeLossFromDiscontinuedOperationsNetOfTax

1 instance:

fac:NetIncomeLoss[2,000] = fac:IncomeLossFromContinuingOperationsAfterTax[2,000] + fac:IncomeLossFromDiscontinuedOperationsNetOfTax[0]

8valueAssertionFAC_CONSISTENCY_2
  • ok:2
  • failed:0
 

Assets=LiabilitiesAndEquity

2 instances:

fac:Assets[6,000] = fac:LiabilitiesAndEquity[6,000]

fac:Assets[13,000] = fac:LiabilitiesAndEquity[13,000]

9valueAssertionFAC_CONSISTENCY_3
  • ok:2
  • failed:0
 

Assets=CurrentAssets+NoncurrentAssets

2 instances:

fac:Assets[6,000] = fac:CurrentAssets[5,000] + fac:NoncurrentAssets[1,000]

fac:Assets[13,000] = fac:CurrentAssets[7,000] + fac:NoncurrentAssets[6,000]

10valueAssertionFAC_CONSISTENCY_4
  • ok:2
  • failed:0
 

Liabilities=CurrentLiabilities+NoncurrentLiabilities

2 instances:

fac:Liabilities[2,000] = fac:CurrentLiabilities[1,000] + fac:NoncurrentLiabilities[1,000]

fac:Liabilities[7,000] = fac:CurrentLiabilities[1,000] + fac:NoncurrentLiabilities[6,000]

11valueAssertionFAC_CONSISTENCY_5
  • ok:2
  • failed:0
 

LiabilitiesAndEquity=Liabilities+Equity

2 instances:

fac:LiabilitiesAndEquity[6,000] = fac:Liabilities[2,000] + fac:Equity[4,000]

fac:LiabilitiesAndEquity[13,000] = fac:Liabilities[7,000] + fac:Equity[6,000]

12valueAssertionFAC_IS1_GrossProfitFoots
  • ok:1
  • failed:0
 

GrossProfitLoss=RevenuesNet-CostOfSales

1 instance:

mini:GrossProfitLoss[2,000] = mini:Sales[4,000] - mini:CostsOfSales[2,000]

13valueAssertionFAC_IS2_OperatingIncomeFoots
  • ok:1
  • failed:0
 

OperatingIncomeLoss=GrossProfitLoss-OperatingExpenses

1 instance:

mini:OperatingIncomeLoss[2,000] = mini:GrossProfitLoss[2,000] - mini:OperatingExpenses[0]

14valueAssertionFAC_IS3_IncomeLossFromContinuingOperationsBeforeTaxFoots
  • ok:1
  • failed:0
 

IncomeLossFromContinuingOperationsBeforeTax=OperatingIncomeLoss-NonoperatingIncomeExpenses

1 instance:

mini:IncomeLossFromContinuingOperationsBeforeTax[2,000] = mini:OperatingIncomeLoss[2,000] - mini:NonoperatingIncomeExpenses[0]

15valueAssertionFAC_IS4_NetIncomeLossFoots
  • ok:1
  • failed:0
 

NetIncomeLoss=IncomeLossFromContinuingOperationsBeforeTax-IncomeTaxExpenseBenefit

1 instance:

mini:NetIncomeLoss[2,000] = mini:IncomeLossFromContinuingOperationsBeforeTax[2,000] - mini:IncomeTaxExpenseBenefit[0]

16valueAssertionMINI_RollForwardReconciles_AccountsPayable
  • ok:1
  • failed:0
 

VARIABLE_BalanceStart+PurchasesOfInventoryForSale-PaymentOfAccountsPayable=VARIABLE_BalanceEnd

1 instance:

mini:AccountsPayable[1,000] + mini:PurchasesOfInventoryForSale[2,000] - mini:PaymentOfAccountsPayable[2,000] = mini:AccountsPayable[1,000]

17valueAssertionMINI_RollForwardReconciles_CashAndCashEquivalents
  • ok:1
  • failed:0
 

VARIABLE_BalanceStart+CollectionReceivables-PaymentOfAccountsPayable+AdditionalLongtermBorrowings-RepaymentLongtermBorrowings-CapitalAdditionsPropertyPlantAndEquipment=VARIABLE_BalanceEnd

1 instance:

mini:CashAndCashEquivalents[3,000] + mini:CollectionReceivables[3,000] - mini:PaymentOfAccountsPayable[2,000] + mini:AdditionalLongtermBorrowings[6,000] - mini:RepaymentLongtermBorrowings[1,000] - mini:CapitalAdditionsPropertyPlantAndEquipment[5,000] = mini:CashAndCashEquivalents[4,000]

18valueAssertionMINI_RollForwardReconciles_Inventories
  • ok:1
  • failed:0
 

VARIABLE_BalanceStart+PurchasesOfInventoryForSale-CostsOfSales-InventoryWrittenOff=VARIABLE_BalanceEnd

1 instance:

mini:Inventories[1,000] + mini:PurchasesOfInventoryForSale[2,000] - mini:CostsOfSales[2,000] - mini:InventoryWrittenOff[0] = mini:Inventories[1,000]

19valueAssertionMINI_RollForwardReconciles_PropertyPlantAndEquipment
  • ok:1
  • failed:0
 

VARIABLE_BalanceStart+CapitalAdditionsPropertyPlantAndEquipment-DepreciationAndAmortization-PropertyPlantAndEquipmentWrittenOff=VARIABLE_BalanceEnd

1 instance:

mini:PropertyPlantAndEquipment[1,000] + mini:CapitalAdditionsPropertyPlantAndEquipment[5,000] - mini:DepreciationAndAmortization[0] - mini:PropertyPlantAndEquipmentWrittenOff[0] = mini:PropertyPlantAndEquipment[6,000]

20valueAssertionMINI_RollForwardReconciles_Receivables
  • ok:1
  • failed:0
 

VARIABLE_BalanceStart+Sales-CollectionReceivables-AdditionsToAllowanceForBadDebts-BadDebtsWrittenOff=VARIABLE_BalanceEnd

1 instance:

mini:Receivables[1,000] + mini:Sales[4,000] - mini:CollectionReceivables[3,000] - mini:AdditionsToAllowanceForBadDebts[0] - mini:BadDebtsWrittenOff[0] = mini:Receivables[2,000]

21valueAssertionREPORT_Balances_BalanceSheet
  • ok:2
  • failed:0
 

Total_Assets=Total_LiabilitiesAndEquity

2 instances:

mini:Assets[6,000] = mini:LiabilitiesAndEquity[6,000]

mini:Assets[13,000] = mini:LiabilitiesAndEquity[13,000]

22valueAssertionREPORT_RollForwardReconciles_AccountsPayable
  • ok:1
  • failed:0
 

VARIABLE_BalanceStart+PurchasesOfInventoryForSale-PaymentOfAccountsPayable=VARIABLE_BalanceEnd

1 instance:

mini:AccountsPayable[1,000] + mini:PurchasesOfInventoryForSale2[2,000] - mini:PaymentOfAccountsPayable2[2,000] = mini:AccountsPayable[1,000]

23valueAssertionREPORT_RollForwardReconciles_CashAndCashEquivalents
  • ok:1
  • failed:0
 

VARIABLE_BalanceStart+CollectionReceivables-PaymentOfAccountsPayable+AdditionalLongtermBorrowings-RepaymentLongtermBorrowings-CapitalAdditionsPropertyPlantAndEquipment=VARIABLE_BalanceEnd

1 instance:

mini:CashAndCashEquivalents[3,000] + mini:CollectionReceivables[3,000] - mini:PaymentOfAccountsPayable[2,000] + mini:AdditionalLongtermBorrowings2[6,000] - mini:RepaymentLongtermBorrowings2[1,000] - mini:CapitalAdditionsPropertyPlantAndEquipment2[5,000] = mini:CashAndCashEquivalents[4,000]

24valueAssertionREPORT_RollForwardReconciles_Inventories
  • ok:1
  • failed:0
 

VARIABLE_BalanceStart+PurchasesOfInventoryForSale-CostsOfSales-InventoryWrittenOff=VARIABLE_BalanceEnd

1 instance:

mini:Inventories[1,000] + mini:PurchasesOfInventoryForSale[2,000] - mini:CostsOfSales2[2,000] - mini:InventoryWrittenOff[0] = mini:Inventories[1,000]

25valueAssertionREPORT_RollForwardReconciles_LongTermDebt
  • ok:1
  • failed:0
 

VARIABLE_BalanceStart+AdditionalLongtermBorrowings-RepaymentLongtermBorrowings=VARIABLE_BalanceEnd

1 instance:

mini:LongtermDebt[1,000] + mini:AdditionalLongtermBorrowings[6,000] - mini:RepaymentLongtermBorrowings[1,000] = mini:LongtermDebt[6,000]

26valueAssertionREPORT_RollForwardReconciles_PropertyPlantAndEquipment
  • ok:1
  • failed:0
 

VARIABLE_BalanceStart+CapitalAdditionsPropertyPlantAndEquipment-DepreciationAndAmortization-PropertyPlantAndEquipmentWrittenOff=VARIABLE_BalanceEnd

1 instance:

mini:PropertyPlantAndEquipment[1,000] + mini:CapitalAdditionsPropertyPlantAndEquipment[5,000] - mini:DepreciationAndAmortization2[0] - mini:PropertyPlantAndEquipmentWrittenOff[0] = mini:PropertyPlantAndEquipment[6,000]

27valueAssertionREPORT_RollForwardReconciles_Receivables
  • ok:1
  • failed:0
 

VARIABLE_BalanceStart+Sales-CollectionReceivables-AdditionsToAllowanceForBadDebts-BadDebtsWrittenOff=VARIABLE_BalanceEnd

1 instance:

mini:Receivables[1,000] + mini:Sales2[4,000] - mini:CollectionReceivables2[3,000] - mini:AdditionsToAllowanceForBadDebts[0] - mini:BadDebtsWrittenOff[0] = mini:Receivables[2,000]

28valueAssertionREPORT_RollFowardReconciles_CashFlowStatement
  • ok:1
  • failed:0
 

VARIABLE_BalanceStart+NetCashFlow=VARIABLE_BalanceEnd

1 instance:

mini:CashAndCashEquivalents[3,000] + mini:NetCashFlow[1,000] = mini:CashAndCashEquivalents[4,000]

29valueAssertionREPORT_RollFowardReconciles_RetainedEarnings
  • ok:1
  • failed:0
 

VARIABLE_BalanceStart+VARIABLE_Change1=VARIABLE_BalanceEnd

1 instance:

mini:RetainedEarnings[4,000] + mini:NetIncomeLoss[2,000] = mini:RetainedEarnings[6,000]

30valueAssertionREPORT_RollFowardReconciles_StatementOfChangesInEquity
  • ok:1
  • failed:0
 

VARIABLE_BalanceStart+VARIABLE_Change1=VARIABLE_BalanceEnd

1 instance:

mini:Equity[4,000] + mini:NetIncomeLoss[2,000] = mini:Equity[6,000]

The colours used for the rules are significant, and have the following meanings:

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