---
title: "CODM Significant Expense Classifier"
method: POST
path: "/v1/tools/classify_codm_expense_significance"
tags: ["compliance_mandate", "segment-reporting", "asc-280", "asu-2023-07", "significant-expense-principle", "codm", "other-segment-items", "exhaustive-enumeration", "mcp:classify_codm_expense_significance"]
---

# CODM Significant Expense Classifier

`POST /v1/tools/classify_codm_expense_significance`

## Request

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

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domain is 4 booleans x 10 values of the ASC 280-10-50-22 specified item enum, being its 9 live subparagraphs with (i) superseded by ASU 2015-01 plus none, for 160 states, all enumerated.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

## Request body

- object
  - `included_in_segment_profit_measure` boolean
  - `regularly_provided_to_codm` boolean
  - `easily_computable_from_codm_information` boolean
  - `assessed_significant` boolean
  - `specified_item_50_22` string

## Response `200`

Successful tool execution result

- object
  - `included_in_segment_profit_measure` boolean
  - `regularly_provided_to_codm` boolean
  - `easily_computable_from_codm_information` boolean
  - `assessed_significant` boolean
  - `specified_item_50_22` string
  - `input_outside_declared_domain` boolean
  - `evaluated_under_50_26A` boolean
  - `must_disclose_separately_50_26A` boolean
  - `folds_into_other_segment_items_50_26B` boolean
  - `other_segment_items_buckets` string[]
  - `outside_significant_expense_principle` boolean
  - `separate_disclosure_required_50_22` boolean
  - `citation` string
  - `basis` string
  - `segment_level_duties_not_decided_here` string
  - `bucket_c_scope_note` string

---

[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)