CODM Significant Expense Classifier

Classifies one candidate segment expense under the significant expense principle that ASU 2023-07 added to ASC 280. Returns whether the expense is separately disclosable under ASC 280-10-50-26A, whether it folds into other segment items under ASC 280-10-50-26B and through which buckets, or whether it sits outside the principle entirely, plus whether ASC 280-10-50-22 separately requires it, the exact paragraphs cited and a plain basis sentence. ASU 2023-07 closes no list of expense category names and states no quantitative significance benchmark, so category name is not an input and significance arrives as a caller declared judgment that this node never computes. The declared domain is 4 booleans x 10 values of the ASC 280-10-50-22 specified item enum, being its 9 live subparagraphs with (i) superseded by ASU 2015-01 plus none, for 160 states, all enumerated. Performs no arithmetic: no ratio, no scale, no threshold compare, no rounding.

Tool URL: https://ainumbers.co/chaingraph/art-634-codm-expense-significance-classifier.html