Semantic Review Queue
Classified using cosine distance against past general ledger postings. Capitalization filters applied.
Matches historical pattern. Operating hosting expenditure under ASC 350-40.
12-month commercial liability premium. Auto-routes to Balance Sheet straight-line schedule.
Cost exceeds $2,500 de minimis safe harbor threshold; capitalized under GAAP ASC 360.
Month-End Statement vs. General Ledger Tie-Out
Pulls third-party balance snapshot (Silicon Valley Bank / Chase) and matches against QBO ending balance.
Evidence Binder Hash: sha256-8a719c8d...30fe
Prepaid Expense Amortization (Straight-Line)
Auto-amortizes 1/12th of upfront policies each month-end close date.
ASC 606 Deferred Revenue Waterfall
Recognizes unearned customer billings ratably across contract delivery terms.
Fixed Asset Register & Depreciation (Straight-Line / MACRS)
Tracks capitalized assets, useful life, accumulated depreciation, and Net Book Value (NBV).
| Asset Description | Acquisition Date | Cost Basis | Useful Life | Monthly Deprec. | Accum. Deprec. | Net Book Value |
|---|---|---|---|---|---|---|
| Apple Store - MacBook Pro Fleet | 2026-09-20 | $3,899.00 | 36 Months | $108.31 | $108.31 | $3,790.69 |
| Executive Boardroom Conference Tech | 2026-04-12 | $12,600.00 | 60 Months | $210.00 | $1,050.00 | $11,550.00 |
Accounts Receivable (AR) Aging Summary
Identifies open client invoices, collection risks, and negative unapplied balances.
Accounts Payable (AP) Aging Summary
Monitors open vendor obligations and cash drain commitments.
Net burn: $21,450/month
3 customer invoices cross 30 days
Reflects scheduled payroll & receipts
Automated Controller Cash Advice
Defer vendor bill #9021 ($18,500) to October 2nd to maintain your bank liquidity covenant of $100k through month-end.