Audit Recalculation Suite

Independently recalculates five caller-supplied audit schedule types (straight-line/double-declining-balance/units-of-production depreciation, interest accrual, EPS basic and diluted, straight-line intangible amortization, and prepaid-expense roll-forwards) and diffs each recalculated figure against the client's stated figure. A category only runs when the caller supplies items for it. The variance threshold gate (tolerance_abs, tolerance_pct) is a caller-declared policy input with an explicit, echoed default of 0/0 (flag any nonzero variance) when the caller declares neither -- there is no silent, unrecorded tolerance. EPS diluted uses the simplified NI-less-preferred-dividends-over-diluted-shares form; it does not model if-converted or treasury-stock adjustments for specific convertible instruments, a judgment-heavy extension out of this kernel's deterministic-recalc scope. Second of three ARCB-K-1 substantive audit-recalculation kernels. NaN-safe; a zero-denominator ratio resolves to null, never NaN/Infinity. Zero network, zero PII.

Tool URL: https://ainumbers.co/chaingraph/art-463-recalc-suite.html