---
title: "Taxes Paid by Jurisdiction Threshold Calculator"
method: POST
path: "/v1/tools/calc_taxes_paid_jurisdiction_threshold"
tags: ["ASU 2023-09", "income tax disclosure", "ASC 740", "taxes paid", "jurisdiction", "disaggregation", "threshold", "rate reconciliation"]
---

# Taxes Paid by Jurisdiction Threshold Calculator

`POST /v1/tools/calc_taxes_paid_jurisdiction_threshold`

## Request

- Base URL: `https://ainumbers.co`
- URL: `https://ainumbers.co/v1/tools/calc_taxes_paid_jurisdiction_threshold`
- Auth: none declared

Computes each jurisdiction's share of total income taxes paid net of refunds received and flags the jurisdictions that reach ASU 2023-09's individual-disaggregation threshold of 5 percent (ASC 740-10-50-23). The comparison is made between the absolute value of each jurisdiction's net payment or net refund and the absolute value of the total, so a jurisdiction in a net refund position is measured by the size of that refund. Also reports the federal, state and foreign subtotals that ASC 740-10-50-22 requires regardless of any threshold. Verify-only: it reports shares computed from declared inputs and never asserts that a disclosure requirement has been met.

**Tool URL:** https://ainumbers.co/tools/583-taxes-paid-jurisdiction-threshold-calc.html
**AP2/Policy Mandate export:** yes

## Request body

- object
  - `jurisdictions` unknown[], required: Rows of jurisdiction, tier and income taxes paid net of refunds received
    - unknown
  - `declared_total` number, nullable: Total income taxes paid net of refunds, used as the denominator when supplied
  - `threshold_pct` number: Disaggregation threshold percentage. ASU 2023-09 states 5.

## Response `200`

Successful tool execution result

- object
  - `jurisdictions` object[]: Every assessed jurisdiction, flagged first then ranked by share descending
    - `jurisdiction` string
    - `tier` 'federal' | 'state' | 'foreign'
    - `amount` number
    - `absolute_amount` number
    - `share_of_total_pct` number, nullable
    - `net_refund_position` boolean
    - `separate_disclosure_indicated` boolean
    - `basis` 'absolute_value_comparison' | 'not_assessable_zero_denominator'
    - `source_rows` number
  - `category_subtotals` object[]: Federal, state and foreign subtotals required by ASC 740-10-50-22 regardless of any threshold
    - `tier` string
    - `label` string
    - `amount` number
    - `jurisdictions` number
    - `share_of_total_pct` number, nullable
    - `disclosure_required` boolean
  - `reconciliation` object
    - `basis` 'row_sum' | 'declared_total'
    - `row_sum` number
    - `declared_total` number, nullable
    - `denominator_used` number
    - `difference` number
    - `rows_entered` number
    - `rows_after_combination` number
  - `caveats` string[]: Named conditions that affect how the result should be read, such as a zero or near-zero denominator, a reconciliation difference, or a non-standard threshold
  - `summary` object
    - `jurisdictions_assessed` number
    - `above_threshold` number
    - `below_threshold` number
    - `not_assessable` number
    - `net_refund_jurisdictions` number
    - `threshold_pct` number
    - `threshold_boundary` 'closed_greater_than_or_equal'
    - `comparison_basis` 'absolute_value'
    - `total_income_taxes_paid_net_of_refunds` number
    - `denominator_basis` 'row_sum' | 'declared_total'

---

[API](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite.md) · [All operations](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite/llms.txt) · [OpenAPI document](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite/revisions/b462e4f5bb28?raw)