Rate Reconciliation 5% Threshold Classifier

Applies the quantitative 5 percent threshold of ASC 740-10-50-12A(b), as amended by FASB Accounting Standards Update No. 2023-09, to one candidate rate reconciliation item. Returns the item as a percentage of the threshold base, a crossing flag, the separate disclosure consequence, and the disaggregation 740-10-50-12A(b) requires of the declared category. The comparison is taken in absolute amount on both sides per BC35 of the Update, corroborated by 740-10-50-12A(b)(2), which is what makes the test well defined for a loss making entity. The category enum has nine members: the eight closed by 740-10-50-12A(a) plus the item within none of them that 740-10-50-12A(b)(3) addresses. Verdicts are decided by exact cross multiplication on unrounded inputs, never by rounding a percentage and then comparing. A zero threshold base is reported as not assessable with a named caveat rather than divided silently, per BC38.

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