Coverage

Generated from the gap log: entries recorded as "accepted as a known limitation" with no later fix noted. The first sentence of each is shown.

• SG-044 ar_open_item holds only the current balance, and no AR view takes a date, so a past-dated aging must be rebuilt from documents and reversal-entry dates every time (TX-019 §6).
• SG-068 Manufactured cost is material only and lumpy: no labor or overhead absorption (no labor document, rate, or applied-overhead role), and a production receipt takes all of the order's current WIP whatever quantity it receives (G-001 review).
• SG-073 bank_transaction_line has no dimension columns, so its journal lines carry no customer_id, product_id, or warehouse_id (the journal supports them).
• SG-078 Under S-001 D2, the consumed share of a bill-vs-receipt price difference (and of landed cost) goes to purchase_price_variance, even when the units were consumed into production (WIP or unsold finished goods), where ASC 330 would carry…
• SG-079 Vendor tax_id and is_1099 are fields only: no Form 1099 reporting, no backup-withholding tracking.
• SG-081 No early-payment purchase discounts taken (mirror of SG-030's discount part) and no AP write-off (debt forgiveness, ASC 405-20 extinguishment).
• SG-083 Landed cost is allocated by the caller: one landed_cost line per receipt line, amounts chosen by the app.
• SG-086 journal_line has a customer_id dimension but no vendor_id, so AP postings (vendor invoices, payments, credit memos) carry no vendor on the ledger; payables by vendor and the AP tie-out (SG-004) are read through the source documents only.
• SG-087 A vendor payment has no issued-versus-released state and no void-without-reversal: a check printed but held at period end cannot be recorded as written-but-not-released, and there is no positive-pay export of issued checks.
• SG-088 "Returned awaiting credit" (goods returned after billing, credit memo not yet received) exists only as a debit on receipt clearing per receipt line and a figure in goods_receipt_line_billing.
• SG-094 No department, cost-center, or class dimension: journal_line carries only customer, product, and warehouse.
• SG-095 No comprehensive income (ASC 220) or earnings per share (ASC 260): there is no other-comprehensive-income classification for equity accounts, and no share data.
• SG-096 No presentation reclassifications: S-010 makes each account wholly current or non-current and each balance sits in its own section.
• SG-097 No direct-method cash flow presentation (cash received from customers, paid to vendors, paid for operating expenses).
• SG-099 No cash requirements forecast: the AP aging puts every not-yet-due bill in current, and nothing schedules payments by due week or projects bank balances.
• SG-103 Pre-go-live stock cannot be returned to its vendor through TX-023: an opening receipt is not a purchase receipt, so it has no vendor, no receipt-clearing cost to relieve, and is not returnable.
• SG-104 No way to dispose of a stale customer credit balance other than refunding or applying it: unclaimed unapplied cash and held credits cannot be remitted to a state under unclaimed-property (escheat) law, or released to income where the…
• SG-110 No over-shipment tolerance: shipped ≤ picked ≤ ordered is strict (TX-011 V9, TX-012 V10), with no per-product or per-customer tolerance and no catch-weight handling for goods sold by weight or length.
• SG-115 No request signing: a bearer API key (S-019 D1) proves possession, not that a request is fresh or unaltered.
• SG-116 No dual control over writer administration: under S-019 an administrator cannot post, but can register a poster, issue its credential, and post through it.
• SG-117 Direct database sessions bypass API authentication: a PostgreSQL connection can insert rows stamped with any writer's id, and nothing maps database roles to writers.
• SG-118 No operation-level scope finer than S-019's three roles (reader, poster, administrator): a poster may call every mutating business endpoint for its companies; limiting a writer to a transaction family (for example, bank feeds only) is…
• SG-119 Master tables (accounts, customers, vendors, products, warehouses, bins, …) carry no source_system_id, so the S-019 company-scope backstop cannot cover master writes, which stay API-enforced, and a master change records no writer.
• SG-120 No catalog endpoint creates a company: companies come from the installer.
• SG-121 No record of a credential's last use (S-019 section 9: not stored, to avoid a hot-row write per request), so unused or forgotten keys cannot be found from the database alone.
• SG-122 Landed cost billed after go-live for goods received before it (freight, duty on a pre-cutover receipt) has no receipt line to target: TX-021 landed_cost lines name purchase receipt lines, and a GRNI line (T-007) is billable for its…
• SG-123 A TX-006 GRNI line (T-007) carries no purchase-order link: an open purchase order brought across after go-live does not count the pre-cutover receipt or its billing in purchase_order_line_progress, and TX-021 V6's PO match ignores…
• SG-124 Opening WIP (T-007) snapshots the one work_in_process role account at cutover per order: if the legacy books carried an order's WIP on several accounts, the split is not kept (TX-031/TX-032 bal(a) sees one account).
• SG-126 journal_line.warehouse_id is not moved by a warehouse transfer (TX-037 posts no journal, D2): inventory debited with the source's dimension is later credited with the destination's, so inventory value by warehouse cannot be read from…
• SG-128 No way to capitalize freight between the company's own warehouses: TX-037 carries the source cost only, and TX-021 landed_cost lines name purchase receipt lines, while a transfer layer has none.
• SG-129 A vendor bill or landed cost that arrives after the goods were transferred adjusts the source layer, where the transfer counts as consumption, so TX-021 sends the transferred share to purchase price variance (S-001 D2) while the goods…
• SG-130 A transit shortage is not tied to its transfer line: the shortfall stays in the destination's transit bin and leaves by a separate TX-034 issue, so nothing requires the write-off, links it to the line, or records a carrier claim; units…
• SG-131 No count program: no ABC class, velocity, count frequency, or schedule, so nothing says which products or bins are due for counting.
• SG-132 A count's book_quantity is the bin's on-hand when the count is recorded, written by the API and not checkable later: bin moves may be back-dated (SG-018, SG-062's running-balance limitation), and nothing freezes a bin while it is…
• SG-133 No count approval controls: no tolerance by quantity or value, no requirement that a different writer post than counted, and no record of which person approved (writers are apps.
• SG-134 Only storage bins are counted (TX-038 D2): receiving, staging, shipping, and transit bins have no count path, and their discrepancies are corrected through their own documents (put-away, pick or kit reversal, transfer receipt and TX-034…
• SG-135 Only sales-order lines can reserve stock: production orders, kits, and warehouse transfers cannot, and those documents (and losses through TX-034 or TX-038) still take storage stock that is reserved (TX-039 D5), so reservations can…
• SG-136 No allocation rules or backorder process: no customer or order priority, no allocation run, no automatic allocation when stock arrives, and no backorder document or notice; unallocated demand is a figure on the line and in…
• SG-137 Available-to-promise is today's storage stock only: no future supply (open purchase orders, goods in receiving or in transit, production orders) and no time-phasing by requested date, so the system cannot quote a promise date.
• SG-138 No slotting program: no velocity (ABC) class, demand history by bin, zones, or slot optimization, so nothing proposes which products belong in the pick face.
• SG-139 Capacity is per product per bin, in the product's unit only: no bin capacity across products (volume, weight, dimensions, unit conversion, SG-051), so a mixed bin can be filled past what fits, and a slot's room ignores other products in…
• SG-140 No replenishment: nothing triggers moving stock from overflow to the home slot (min/max or demand-driven), and picks draw the face first (TX-070 D4) without refilling it; replenishment is a manual bin transfer (TX-035).
• SG-141 Slot edits keep no history and no writer: product_slot is master data without source_system_id (SG-119), so when or by whom a product's home changed is not recorded.
• SG-142 The product-type freeze (freeze_product_identity) considers documents and BOMs, not slots: an inventory product that has product_slot rows but no documents yet can be retyped to service, which orphans its slots.
• SG-145 No restocking fees or return-freight charges: a credit memo has only non-negative credit lines, and a return authorization carries no fee, so a fee withheld from a credit can only be shown by crediting less, which misstates the returned…
• SG-146 No separate quarantine or inspection record for returned goods: the returns dock (a receiving bin) is the hold, so undecided returns occupy the dock and are not distinguished from other dock stock except by their return receipt line;…
• SG-147 Rework is not costed: goods fixed in-house after failing inspection are restocked by put-away at their return cost, and the rework's labor and material are expensed where recorded (no rework order; no labor or overhead absorption, SG-068).
• SG-148 A return to vendor of customer-returned goods needs a posted purchase receipt line of that vendor for the product with returnable quantity left (TX-023 P3, P4), and it relieves that purchase receipt's layer and clearing, not the…
• SG-149 No replacement shipment on the same sales-order line after a return: picks and allocations are capped at the ordered quantity (TX-011 V9, TX-039), and a return does not reopen it, so goods sent again in place of returned ones need a new…
• SG-150 No record of the numbers consumed by deleted drafts: a series never reissues a number (TX-008 D5), so a deleted draft leaves a gap with no evidence of why.
• SG-151 One number series per company and document type, resetting never or each fiscal year: no separate series by sales channel, warehouse, or document subtype (all goods receipts, from purchase to customer return, share one), and no monthly…
• SG-152 A claim locks its series' counter row until the claiming transaction commits (TX-008 D3), so the postings of one company serialize from their journal entry insert to commit, and creates of one document type likewise.
• SG-153 Master data codes (account_number, customer_number, vendor_number, product sku, warehouse and bin code) are not series-managed; the caller supplies them, unique per company (or warehouse).
• SG-154 No nexus determination or sourcing rules: the system does not decide where the seller must collect, or whether a state sources a sale by origin or destination; the caller names the invoice's tax area (defaulted from the ship-to address,…
• SG-155 No sales-tax return, filing calendar, or remittance document: the tax charged and given back is reported by jurisdiction (sales_tax_activity), and the liability is paid by bank transaction (TX-040) or corrected by manual journal, so…
• SG-156 Exemption certificates are a reference only: one tax_exempt_reference per customer exempts every sale from every jurisdiction; there is no certificate record, expiry, per-state or per-product scope, partial exemption, or validity check.
• SG-157 Taxability is one flag per product: no taxability categories that differ by jurisdiction (clothing, food, software), no tax holidays, no caps, thresholds, or tiered rates, and no taxability of individual charges (freight) beyond the…
• SG-158 Prices are tax-exclusive only: no tax-inclusive pricing (tax backed out of a gross price), and no VAT or GST (input credits, reverse charge, multi-currency invoices).
• SG-159 Tax on credits and losses is partial: a credit memo allowance line gives back no tax (only return and price_adjustment lines on taxable invoice lines do), and a written-off receivable (TX-018) writes off its tax with it, with no claim…
• SG-160 A sales order shows no tax: the quote or order total a customer sees excludes tax, which the invoice computes later (the order's ship-to address supplies the invoice's default tax area).
• SG-162 No credit scoring or credit reviews: limits are entered by people; nothing derives them from payment history (days-to-pay, NSF returns), external ratings, or a periodic review schedule, and there is no credit application record.
• SG-163 Credit decisions have no authority model or limit history: a manual release names its approver as text (writers are systems, not people), any poster in scope may release any amount, and changes to credit_limit and credit_hold_reason are…
• SG-164 Exposure is per customer and excludes tax on unbilled order value: open orders and unbilled shipments count at their line prices without the sales tax the invoice will add (orders show no tax, SG-160), and there is no group exposure…
• SG-165 A held order is not released automatically when a payment brings exposure back within the limit: someone calls the re-check (TX-055 D5), and a held order still allocates stock (by design, D4).
• SG-166 Dunning notices are recorded, not delivered: the framework renders and sends nothing (no email, letters, or portal messages); the caller delivers and records the channel at issue (TX-056 D4).
• SG-167 No late fees or finance charges: overdue balances accrue no interest and no fee; charging one would be a new invoice (revenue, with its own collectibility assessment), which nothing generates.
• SG-168 No payment promises, payment plans, or per-item disputes: a customer is excluded from dunning only as a whole (dunning_blocked_reason), with no promised date, plan schedule, or disputed item kept out of the overdue amount.
• SG-169 No escalation beyond the last dunning level: nothing hands an account to a collection agency, proposes a write-off (TX-018), or reports aged accounts for the allowance (SG-035).
• SG-170 One dunning policy per company: levels cannot differ by customer, customer class, or currency, and there is no per-customer grace period beyond the level thresholds and amount floors.
• SG-171 A write-off proposal is all or nothing at the notice's open balances: it carries no settlement amount, expected recovery, or percentage, and proposes nothing from other evidence (a bankruptcy filing, a closed business), which goes to…
• SG-172 No customer account state for "written off" or "closed to credit": a write-off from a proposal closes the account through the manual credit hold reason (TX-055), and nothing distinguishes a written-off customer from one held for another…
• SG-174 Dormancy is one company-wide period: no per-state periods by property type (state rules differ, typically one to five years), and no rule picks the owner's state (last known address, else the holder's state of incorporation); the…
• SG-175 No due-diligence record: the letters most states require before escheat (sent 60 to 120 days ahead), and any owner contact that restarts dormancy, are not recorded; last activity counts postings only.
• SG-176 No holder report, filing calendar, or remittance document: escheats are reported by query and remitted by bank transaction, so unclaimed_property_payable is not restricted, and the database cannot tell a remitted escheat from an…
• SG-177 No release of unclaimed credits to income where the law does not require escheat (business-to-business exemptions in some states, or amounts below reporting minimums): such balances stay on the customer until refunded, applied, or…
• SG-178 No path for an owner who claims after remittance: the escheat cannot be reversed then (TX-058 D7), and refunding the owner directly (reimbursable by the state) is not modeled.
• SG-179 No early-payment discounts on either side: no discount terms on bills or invoices, no discount taken on a vendor payment (SG-081's other half) or allowed on a cash receipt (SG-030's open part).
• SG-180 No escheat of vendor property: on the payables side the escheatable property is uncashed vendor checks (the company still owes the payee), which needs a check-cleared state on vendor payments first (SG-087).
• SG-181 Vendor write-offs have no proposals, aging triggers, or vendor status: nothing suggests a release or an impairment (unlike TX-057 for customers), and a vendor whose balance was written off is not marked (there are no vendor holds, SG-080).
• SG-182 The credit-loss estimate has one pool per company and TX-019's fixed due-date buckets: receivables cannot be pooled by risk characteristics (customer class, industry, region, or terms), each with its own rate set, or aged in custom buckets.
• SG-183 Loss rates are entered, not derived: the system computes no historical loss rates (roll-rate or migration analysis of past agings into write-offs), although posted estimates' pool lines and TX-018 write-offs would supply the data.
• SG-184 Only trade receivables (ar_open_item) carry an allowance.
• SG-186 Units have no dimension and no standard conversions: KG and LB, or M and FT, are unrelated units, and a product that is bought by the pound and stocked by the kilogram needs its own factor (TX-100 D1).
• SG-187 One factor per product and unit: a case from one vendor cannot hold 12 while a case from another holds 24, and a customer's box cannot differ from the company's.
• SG-188 A conversion factor is a decimal with at most six places, so a ratio that is not a finite decimal (an alternate unit holding a third of the base unit) cannot be exact.
• SG-191 Warehouse, production, return, and opening documents take base units only: picks, put-away, bin and warehouse transfers, counts, goods issues (purchase returns included), kits, production orders, BOMs, opening inventory, and vendor…
• SG-192 A partial return in base units of an invoice line entered in an alternate unit is priced at the invoice's price per base unit rounded down to four places and rounded to cents per line, so it can differ by cents from the exact share of…
• SG-193 Credit memo allowance lines (a general credit with no invoice line) take base units only; a goodwill credit of "one case" is entered in eaches.
• SG-196 Overhead is applied on direct labor hours only, one rate per work center: no machine-hour or unit base and no separate fixed and variable pools, so a capital-intensive cell whose overhead follows machine time is allocated by labor time.
• SG-197 Labor is recorded as hours per work center on a labor document: no employee master, time capture, labor classes, or payroll link; actual labor cost is recorded where it is today (bank transaction, manual journal), and the applied rate…
• SG-198 Over-applied conversion cost is prorated on total manufactured cost (WIP, finished goods on hand, the period's manufactured cost of sales), not on the conversion cost each holds: layers carry one cost with no material/conversion split,…
• SG-200 Under-applied conversion cost is always expensed: there is no option to allocate an under-application caused by a rate estimate (not by low production) into inventory, which ASC 330 permits for variable overhead and normal-capacity…
• SG-201 One actual-cost pool per kind (labor, overhead) per company: actual and applied are compared company-wide, not per work center, so one cell's over-application can offset another's under-application before disposition.
• SG-204 A period closes even when a subledger does not tie to its GL accounts: the close snapshot records the difference and warns SUBLEDGER_OUT_OF_TIE, but does not refuse.
• SG-205 A production order received or closed out after the period end has its share of an over-applied conversion cost redirected to cost of sales (TX-121 D4), even when the goods it produced are still on hand: those goods stay above cost by…
• SG-206 A conversion disposition is refused while a period-end layer's receipt or transfer shipment, or a period-end order's production receipt, has been reversed after the period end (TX-121 D8): the period-end figures no longer describe what…
• SG-208 Mutable master data other than the chart, product overrides, and reconciliations keeps no history: customers (payment terms, credit limit, tax-exempt reference, dunning block, addresses, active), vendors (terms, addresses), products'…
• SG-209 Bank statement lines corrected or deleted before a statement is first reconciled leave no trace: the reconciliation record keeps the lines as they were reconciled, not each draft load.
• SG-212 No right of setoff is recorded, so overdrafts are never offset against other accounts at the same bank, even where ASC 210-20-45-1's conditions are met; the set always presents them gross (TX-130 D5).
• SG-213 Equity detail beyond the components and the nature of their changes is not recorded: no share register (shares issued and outstanding, par value, per-share data), no treasury stock, stock-based compensation, or noncontrolling interests,…
• SG-214 Disclosures whose figures the system does not hold are not generated: revenue disaggregation and contract balances (ASC 606; no segments, SG-094), income taxes (ASC 740), leases (ASC 842), debt maturities and terms (ASC 470), fair value…
• SG-215 Under-collected vendor tax: when a vendor charges tax at less than the destination's rate (a lower origin rate, or only the state's share), the use tax owed on the difference is not computed; a line is either vendor_charged or use_tax…
• SG-216 Use tax on purchases paid without a vendor invoice (a bank transaction or card payment booked to expense, TX-040) is not computed; such purchases must go through a vendor invoice to accrue it.
• SG-217 Goods bought tax-free for resale or as manufacturing components and later consumed by the company itself (samples, internal use, an other goods issue) owe use tax when withdrawn from inventory; nothing computes it.
• SG-218 A purchase discount does not adjust tax: vendor-charged tax on the bill is paid in full and use tax self-assessed on the gross price is not reduced, though some states compute tax on the price net of cash discounts.
• SG-219 Discounts are recorded by the gross method only: there is no net method (bills recorded net, discounts lost expensed), no report of discounts lost (available but not taken), and no default discount terms on the vendor master; the terms…
• SG-220 A write-off of purchased goods lost in transit (a TX-034 other issue from the transit bin) is not linked to the receipt line it came from, so goods_in_transit keeps counting those units until the line is otherwise settled; the view is…
• SG-221 Title transfer is either at shipment or at arrival: other points (title at a port or a carrier's terminal, consigned stock the vendor still owns on the company's premises, bill-and-hold by a vendor) are not modeled.
• SG-223 Vendor consideration that pays for distinct goods or services the company provides to the vendor (cooperative advertising, slotting, displays) is not a cost reduction (ASC 705-20-25-1); it is recorded as a credit memo expense line to…
• SG-224 Bill approval is one sign-off per bill recorded as text: no approval limits by amount, no multi-level or sequential approval, no approver authority or delegation, and one price tolerance per company (no per-vendor or per-product tolerance).
• SG-225 Segregation of duties is not enforced: the approver is free text and writers are source systems, not people (S-019), so nothing prevents the person who entered a bill from approving it, or the approver from releasing its own hold.
• SG-230 Freight and other costs of moving stock between companies of a group are not capitalized into the receiver's inventory: the transfer carries only the sender's FIFO cost, and a carrier's bill is an expense of whichever company is billed.
• SG-231 An intercompany stock transfer matches products across companies by SKU and base unit code only: a receiving company that stocks the item under another SKU or unit cannot receive it, and there is no cross-company product map or unit…
• SG-232 No parent-and-subsidiary consolidation: ownership percentages, the elimination of a parent's investment against its subsidiary's equity, acquisition accounting (fair values, goodwill, ASC 805), non-controlling interests (ASC 810-10-45),…
• SG-233 A consolidated (combined) set is read, not issued: there is no permanent record of a group set, no group-level notes (basis of combination and members, ASC 810-10-50; related parties, ASC 850), and no supersede chain like a company's…
• SG-234 A group consolidates only when every member shares one base currency and one fiscal calendar: a member with another currency (translation, ASC 830) or another year end (the up-to-three-month lag of ASC 810-10-45-12) makes the group set…
• SG-235 No consolidation (top-side) adjustments and no group chart: group lines match members' accounts by statement section and caption only, so members must align their captions, and there is no group journal for reclassifications,…
• SG-236 Intercompany interest is not computed and loans between group companies have no terms: an intercompany charge of kind interest (TX-153) carries the amount the caller computed; there is no record of a rate, principal, term, or schedule,…
• SG-239 Depreciation is straight-line only, monthly from the month after the in-service date with none in the month of disposal (TX-155 D4): no declining-balance or units-of-production method, no mid-month or half-year convention, and no change…
• SG-240 No impairment of long-lived assets (the ASC 360-10-35-17 recoverability test and write-down) and no held-for-sale classification (ASC 360-10-45-9): an impaired asset keeps its carrying amount until disposed.
• SG-241 An asset's cost is fixed once it depreciates: no capital additions or improvements after the in-service date, no partial disposals, no cost adjustment by a vendor credit memo, and no construction in progress or capitalized interest (ASC…
• SG-242 No leases (ASC 842): no right-of-use assets, lease liabilities, or lease cost schedules; operating and finance leases are recorded outside the register by manual journal on unrestricted accounts.
• SG-248 Exchange rates are one entered spot rate per company, currency, and date: no rate types (average, historical, budget), no rate feeds, and no hedging, forward contracts, or derivatives (ASC 815).
• SG-250 A bank transaction on a functional-currency bank account cannot carry a line in a foreign currency, so a foreign-currency liability or asset (a euro loan) cannot be settled directly from a dollar account; the bank's conversion is…
• SG-251 A bank account's currency may have at most two minor units: statements, matches, and reconciliation records are NUMERIC(18,2), so a bank account in a three- or four-decimal currency (Bahraini, Kuwaiti, Omani dinar) is not supported…
• SG-257 A member is translated from its first entry: its opening balance translates at the cutover rate, so its cumulative translation adjustment starts at zero at go-live.
• SG-258 The translation adjustment is never released to net income on the sale or liquidation of a foreign member (ASC 830-30-40-1; membership has no dates and cannot end once a member has intercompany documents); highly inflationary economies…
• SG-260 Every intercompany balance across currencies is treated as settleable: a balance of a long-term-investment nature, whose differences belong in the translation adjustment (ASC 830-20-35-3), cannot be designated; a pair cannot be…
• SG-262 A foreign unapplied amount's nature is fixed when it is recorded: a deposit whose order is cancelled is refunded, not reclassified as a refundable overpayment; and a prepayment is consumed only by an invoice or bill at its posting,…
• SG-264 A foreign vendor's opening GRNI line is stated at the cutover rate (TX-162 D11), not its legacy receipt's own rate, so an opening_receipt line's price difference is measured at the cutover rate while the opening inventory it adjusts was…
• SG-265 A foreign customer's escheat measures the state's payable at the escheat date's rate (TX-169 D3, D6); a state whose rules convert a foreign-currency property at its report or remittance date is not modelled, and the payable is not…
• SG-267 A write-down is never recovered: US GAAP allows an interim-period write-down that is recovered within the same fiscal year to be reversed in a later interim period (ASC 270-10-45-6), but the system has no recovery document, so a…
• SG-269 No loss on firm purchase commitments: a firm, non-cancelable, unhedged commitment to buy inventory at a price above its net realizable value needs its expected loss recognized before the goods arrive (ASC 330-10-35-17), as a liability;…
• SG-274 A disposal group held for sale can hold only fixed assets: receivables, inventory, other assets, and liabilities to be transferred with them are not classified, measured, or presented with the group (ASC 360-10-45-14, 360-10-35-40), and…
• SG-275 A reduction of an asset's cost after it starts depreciating (a credit memo fixed_asset line or a discount share, TX-195) cannot exceed the asset's carrying amount at its date: the excess, which would reduce later depreciation already…
• SG-276 A used part returned to the vendor for credit cannot be recorded as one transaction: it is a partial disposal (TX-194) whose proceeds are a vendor credit rather than cash, but a partial disposal's proceeds go only to a bank account and…
• SG-277 An event dated after a capital addition's or cost reduction's date but within the same month (an impairment, partial disposal, or held-for-sale classification at the month end), posted before that addition or reduction, is not refused…
• SG-278 Interest can be capitalized only into the company's own fixed assets under construction: other qualifying assets (inventory produced as discrete projects for sale or lease, investments accounted for by the equity method while the…
• SG-279 A change of plan for an asset held for sale (TX-197) can be recorded only at the end of the period containing the decision and only while no posted run of the company is dated after that period end (TX-197 D6): a decision recorded late,…
• SG-281 Two reversals remain impossible after TX-198 (S-081).
• SG-282 An asset held for sale at the cutover cannot be opened as held for sale: the opening fixed_asset section has no classification, and a classification (TX-193) posts only at a period end after that period's run, outside the conversion…
• SG-283 A self-constructed asset cannot be built through a production order: its parts are issued and its labor applied to the asset directly (TX-200), so an asset build cannot be planned and costed with a bill of materials and routing, nor…
• SG-286 A short-term lease's cost is recognized as billed, not straight-line: the register records a short_term lease but posts nothing, so uneven payments (a free first month) are not levelled as ASC 842-20-25-2 requires.
• SG-291 Remeasurements other than a modification or a term or purchase-option reassessment are not supported: a change in the amount probable under a residual value guarantee, the resolution of a contingency that makes variable payments fixed,…
• SG-296 A lease payment is presented in the statement of cash flows when billed (its lease_payment line reduces the liability), not when paid: a finance lease bill unpaid at the range end presents its principal in financing and the accounts…
• SG-297 The leases note does not give short-term lease cost, variable lease cost (ASC 842-20-50-4(c), (d)), or sublease income (50-4(e)): those amounts sit on ordinary expense or revenue lines the register cannot identify; and operating lease…
• SG-298 A lessee's purchase of the underlying asset (TX-212 D11) leaves the asset on the finance lease ROU account, amortized by the lease run over its remaining useful life: its amounts are right (carrying amount adjusted by price less…
• SG-299 The cash paid to terminate a lease and the price paid to purchase a leased asset are presented in operating activities: both are paid through AP (TX-212 D7) and SG-098 classifies AP by account.
• SG-300 After an operating lease's ROU asset is impaired, the ROU is amortized straight-line over the remaining term (TX-213 D8).
• SG-301 An ROU asset in a disposal group classified as held for sale cannot be recorded: TX-193's held-for-sale measurement covers fixed assets only, so a group holding a lease (its ROU asset measured with the group at the lower of carrying…
• SG-302 The include-the-lease-liability election for asset-group impairment testing is not supported.
• SG-303 A short-term lease extended without losing the exemption (the remaining term reaching no more than twelve months beyond the previously determined end, ASC 842-20-25-3) remains short-term, but its total term then exceeds twelve months,…
• SG-304 A lease that commenced in a closed period and was modified (or impaired, or partly terminated) within the closed periods cannot be caught up exactly: TX-215's catch-up recognizes the original terms' schedule through c, and a…
• SG-305 A purchase return drawn from layers other than the receipt's own (its layer already short, TX-023 D1) after a rebate accrual: the next accrual's return component debits purchase price variance on the assumption that the returned units…
• SG-306 A purchase return of a covered receipt line after the program's final accrual (the program closed) changes nothing in the rebate: the vendor's chargeback or reduced rebate is recorded by the caller (a memo expense line or a reversal and…
• SG-307 Rebate tiers and thresholds are terms text, not evaluated: the caller states the estimated rate (the tier it expects to reach) or the cumulative amount on each accrual; the database checks bounds only.
• SG-309 A rebate accrual's reversal is dated its accrual_date but re-split on the quantities on hand when it is made (the SG-084 rule): goods sold after the accrual date, even in a later period, push their share of the correction into purchase…
• SG-310 The unrealized intercompany profit is traced only through stock layers (TX-222 D9, and TX-037 and TX-151 transfers at cost): markup in goods the buyer consumes in production (in its WIP and finished goods), in goods a customer returns…
• SG-311 No sales or use tax on intercompany sales (TX-222 D11): goods bought for resale need none; a buyer that consumes intercompany goods accrues its use tax outside the document.
• SG-312 The income-tax effect of eliminating intercompany profit (ASC 740-10-25-3(e): tax paid by the seller on profit deferred in the group) is not computed in the combined statements.
• SG-313 Intercompany sales below the seller's FIFO cost are refused for now (INTERCOMPANY_PRICE_BELOW_COST, TX-222 D6); meanwhile such a group moves stock at cost (TX-151) and the buyer writes down if net realizable value is lower.
• SG-314 When a buyer writes down intercompany stock (TX-180), the markup it absorbs leaves the deferral, so the combined income statement shows the buyer's write-down and a cost of sales lower by the same amount; net income and inventory are…
• SG-316 Intercompany adjustments and forgiveness (TX-223) are refused between companies of different base currencies, and adjust only a pair's base-currency balance (the cap reads intercompany_balances_as_of filtered to the base currency): a…
• SG-317 A forgiveness between two companies under common control (TX-223 common_control) posts only the two companies' entries; the common parent's own entries (if it carries investments in both, a reclassification between them) are its own, by…
• SG-318 No write-down or credit-loss allowance on an intercompany receivable (TX-223 D3): set aside on the merits, forgiveness being the path.
• SG-319 Intercompany asset transfers move only at the transferor's carrying amount (TX-224 D3): no transfer price with a gain or loss in the transferor, a receiver's cost at the price, and the combined statements eliminating the unrealized gain…
• SG-320 Intercompany asset transfers between companies of different base currencies are refused (INTERCOMPANY_CURRENCY_MISMATCH, TX-224 D12): the receiver's historical cost and accumulated depreciation would need the historical rates of each…
• SG-321 An intercompany asset transfer moves one whole asset (TX-224 D4, D8): no part of an asset (a component split as TX-194's partial disposal), no several assets on one document (one document per asset, one key each), no asset held for sale…
• SG-322 Opening intercompany lines of pairing separate (different cutover dates, TX-225 D8) are refused between companies of different base currencies (INTERCOMPANY_CURRENCY_MISMATCH): the earlier side's foreign-denominated leg is remeasured at…
• SG-325 The combined statements (TX-152) are refused at any as-of date at which a member's opening intercompany line is not live in its pair (TX-225 D7, CONSOLIDATION_MEMBER_NOT_CUT_OVER), including the day before a range's start: a group whose…
• SG-326 Customer rebate programs (TX-226) are refused for a foreign-currency customer (CURRENCY_FEATURE_NOT_SUPPORTED, TX-226 V2): the basis would mix invoices and credits measured at different rates, and the refund liability, a monetary item…
• SG-327 A return, price credit, or invoice reversal of a covered sale after the program's final accrual (the program closed) changes nothing in the rebate (TX-226 D6): the rebate granted on the returned sale is not clawed back.
• SG-328 A customer rebate program covers one customer's own invoiced purchases (TX-226 D2): no program across several customers (a buying group's pooled volume), no consideration payable to a customer's customers (indirect channel rebates and…
• SG-329 A credit memo rebate line carries no sales tax (TX-226 S-095 item 7): where a jurisdiction treats a customer rebate as a reduction of the taxable sale, the tax given back is not computed; the caller adds a separate credit memo against…
• SG-330 A customer rebate program in flight at go-live has no opening refund liability: the restricted customer_rebate_liability role takes no opening balance line (C5), and the program's basis counts only invoices posted in this system.
• SG-332 Tax on a foreign-currency invoice or bill that consumes a foreign prepayment (TX-165, invoice_prepayment / vendor_invoice_prepayment) is refused (CURRENCY_FEATURE_NOT_SUPPORTED, TX-227 D11, S-096 item 10): such a document converts at an…
• SG-333 Tax jurisdictions have no currency: every tax liability is in the company's functional currency (TX-227 D2).
• SG-334 On a foreign-currency invoice the liability is the conversion of the tax billed in the document currency at the document's rate (TX-227 D3), which can differ by a cent per jurisdiction from the tax on the converted dollar price, or from…
• SG-336 The unrealized intercompany profit in a buyer's layer is translated in the group's statements at the group's rate on its markup origin's date (TX-228 D7, D10), the date of the sale that last measured the markup: when stock that already…
• SG-340 An intercompany transfer through a bank in a currency that is neither its side's functional currency nor the pair's denomination is refused (BANK_ACCOUNT_CURRENCY_NOT_SUPPORTED): a foreign-currency bank on the home side of a transfer…
• SG-341 An intercompany pair across currencies is denominated in one of its two companies' functional currencies (TX-164 D2): a balance denominated in a third currency (both sides foreign: a German and a Canadian member settling in dollars)…
• SG-342 A long-term-investment designation covers everything a pair of companies owes in either direction (TX-231 D2): each company has one intercompany receivable and one payable account (TX-150 D3), so a pair's permanent loan and its…
• SG-343 A long-term-investment designation starts and ends on the first day of a fiscal period of both companies, after every remeasurement (posted or reversed) of the pair's foreign side (TX-231 D3): a change of intent within a period would…