GL Intelligence

GL Intelligence · FASB Trinity disclosure pipeline Live data

Segment reporting

ASU 2023-07

Tax reconciliation

vs statutory

ASU 2023-09

Disaggregated expenses

ASU 2024-03

Composition by caption

Attestation

Computed live from the served data

ETR Waterfall · statutory → effective

Table A

Tax bridge summary

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Statutory rate

—

Effective rate

—

Net reconciling items

—

Total tax expense

—

Per ASC 740-10-50 · disclosed reconciling components ≥5% of statutory tax shown as bars.

Module status

Recent activity

DISE · ASU 2024-03

Costs and expenses

Note draft · Disaggregation of income statement expenses

Materiality threshold 5% Idle

The caption tables below are tied out. This drafts the prose around them.

Captions carrying a disaggregation table

Expense caption	Year	Σ table rows	Face amount	Variance

Caption disaggregation · ASC 220-40-50-6

Captions carrying no disaggregation table

Positive assertion

Face caption	Face amount	Why no table	Cite

Selling expenses

ASC 220-40-50-35

Tax reconciliation · ASU 2023-09

Table A — ETR reconciliation

Waterfall

Table C — pretax income

Jurisdictional · cash taxes · UTB

Qualitative narratives

Presentation format

Effective tax rate reconciliation

—

Line item	Amount	Rate	Separately disclosable

Materiality threshold

ASC 740-10-50-12A

State and local — jurisdictions above 50%

ASC 740-10-50-12B

ETR waterfall · how statutory becomes effective

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Each bar shows how a single ETR component adds to or reduces the rate. Click a bar to see the underlying line items and IRC citations.

Income before taxes — domestic vs foreign

Footed ✓

Component	Amount ($)

Domestic / Foreign split

Foreign tax effects — two-level disaggregation

—

Jurisdiction / item by nature	Threshold status	Rate effect	Rate	Separately disclosed

A jurisdiction is broken out where its total clears the threshold, or where any single by-nature item within it clears the threshold even though the jurisdiction total does not (ASC 740-10-55-231). The amber rows are that second case: the jurisdiction fails the 5 percent test and is still disaggregated, because an item inside it passes.

Income taxes paid, net of refunds

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Jurisdiction	Type	Net cash paid	Basis

Entity-wide and net of refunds — not limited to continuing operations, and not expected to agree to the current provision (ASC 740-10-50-22 / 50-23).

Unrecognized tax benefits

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Movement	Cite	Amount

Draft the qualitative narratives

Every reconciling item that clears the ASC 740-10-50-12A threshold gets a drafted explanation of its nature, with its citation and a confidence score, ready for controller review.

Attestation

Tie-out matrix

—

— of — identities hold

——

Tie-out matrix

Intentionally not asserted

Identities the standards do not require

Deliberate · not a gap

Each entry is a tie-out this platform could compute and deliberately does not assert, because the governing paragraph does not require it. Forcing any of them would be over-compliance — which is as wrong as under-compliance, and the more common failure. They are recorded here, with the paragraph that excepts them, so that a later reviewer does not "fix" a reconciliation the standards never asked for.

Controller sign-off · T005

Table A

Table C

Audit trail

Table A · ETR reconciliation

Footed ✓

Line item	Amount	Rate %	Material

Table C · Domestic vs foreign

Footed ✓

Component	Amount

Audit trail

Immutable

Controller checklist

Table A foots correctly — loading…

Table C cross-checks — loading…

Separately-disclosable items carry a qualitative narrative — loading…

Citations verified against the rate reconciliation — loading…

Agrees to trial balance — total tax expense agrees to GL account balances

Attestation matrix — loading…

Controller name

CFO approval · T006

Total tax expense

Effective tax rate

vs statutory

Foreign pretax income

Foreign exposure

Tie-out attestation

Disclosure identities

Executive summary · income tax position

ASU 2023-09

Total tax expense

…

Effective tax rate

…

Largest ETR driver

—

Domestic vs foreign

—

Cross-border tax laws

—

Data source

—

Key risk items for CFO awareness

—

CFO confirmation items

I have reviewed total income tax expense and confirm it is consistent with my understanding of the Company's tax position

I have reviewed the ETR and the foreign rate differential disclosure and confirm the narrative accurately explains the drivers

Cross-border tax law effects — loading…

Attestation matrix — loading…

CFO name

Title

Segments · ASU 2023-07

Reportable segments

Segment disaggregation

Ledger accounts

CODM command center

Entity-wide

Reportable segments

Segment measure to income (loss) before income taxes

ASC 280-10-50-30(b)

Reconciling line	Amount	Bridge	Running balance	Description

increases pretax income reduces pretax income opening measure and closing total Every line aggregates the ledger's EBITDA treatment — there is no balancing plug.

How the segments are drawn

ASC 280-10-50-21

Segment	Name	Member countries	Entities	Reportable

Why these are the reportable ones · ASC 280-10-50-12 / 50-14

Threshold 10% —

Every operating segment is tested against the revenue and absolute-profit denominators; below-threshold segments aggregate into “All other” per ASC 280-10-50-15.

Segment	Revenue	% of combined	Revenue test	\|Profit\|	% of combined	Profit test	Reportable

Segment disaggregation

The same view, every segment

ASC 280-10-50-26A

= subtotal, single rule − deducted from the line above = reported segment measure, double rule Amounts in parentheses are credits.

Significant expense categories

CODM package

These are the categories regularly provided to the CODM, not the ASC 220-40-50-6 natural categories. ASC 280-10-50-30(d) expressly excepts them from reconciling to consolidated captions.

Interim package

—

The interim package carries the significant-expense build, other segment items and the profit reconciliation — and not the annual general-information or measurement disclosures. ASC 280-10-50-32.

Segment × natural category cross-tab

— Internal analysis · not disclosed

Organisational master data · the dimensions the rollup joins

Segments

A_Segment master

Profit centers

A_ProfitCenter master

Cost centers

A_CostCenter master

Company codes

A_CompanyCode master

SAP segments

—

ID	Name

Profit centers

—

ID	Name	Segment

Cost centers

—

ID	Name	Profit center	Company code

The mandate

—

What the CODM is given

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Segment	Revenue	Segment profit	Margin

Measurement and allocation

Revenue by product and service group

ASC 280-10-50-40

Group	Revenue	% of total

Revenue by geography

ASC 280-10-50-41(a)

Country	Revenue	% of total

Long-lived assets by country

ASC 280-10-50-41(b)

Country	Asset class	Amount

Major customers

ASC 280-10-50-42

Anomaly alerts

Segments · ASU 2023-07

0

Tax recon · ASU 2023-09

0

DISE · ASU 2024-03

0

All anomaly alerts

Disclosure pipelines

Each FASB mandate is drafted by its own pipeline, against this tenant’s ledger

Pipelines

One per FASB mandate

Drafted this year

Successful runs for the open fiscal year

Cubes published

Versioned, tied out, audit-ready

Pipeline registry

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Pipeline	Mandate	Disclosure state	Latest draft	Actions

A pipeline reads the ledger, writes its cubes and drafts the qualitative text around them. The tie-out matrix on the Attestation page is recomputed against whatever each pipeline last published.

General Ledger

Journal entries

—

Total debit

Foots to credit ✓

GL accounts

In use this year

Cost centers

Across reporting

All—

DISE— ASU 2024-03

Tax recon— ASU 2023-09

Segments— ASU 2023-07

Journal entries

Accounts

Doc #	Date	Type	Account	Description	DISE caption	Natural cat.	Segment	Cost center	Debit	Credit

GL account	DISE caption	Natural category	Disposition	Amount	Conf.	Action

Audit log

Immutable trail of controller and CFO actions

Upload & classify

Drop your chart of accounts. The mapping agent will classify every row live with citations and confidence scores.

Step 1 · Provide your data

CSV · JSON · Excel

Drop CSV here or browse

Columns expected: gl_account, description, posting_amount
Up to 5,000 accounts per upload

Step 2 · Run the mapping agent

Idle

Upload a CSV first, then we'll classify every account against the FASB DISE schema with full IRC/ASC citations.

Upload chart of accounts—

Mapping agent running—

Persist to review queue—

Awaiting upload0%

Live classifications

No data

Account	Description	DISE caption	Category	Citation	Confidence
Drop a CSV to begin.

Review queue

Human-in-the-loop items requiring controller or CFO sign-off across all three FASB mandates.

Pending review

Awaiting controller

Low-confidence

Conf < 70%

Narratives

DISE + tax · approve

Anomalies open

By severity

Classifications

Narratives

Anomalies

Sign-off status

Account classifications awaiting review

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Account · why it is here	Proposed classification	Posted	Conf.	Judgement

Footnote narratives awaiting approval

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Open anomalies by severity

Alert	Mandate	Severity	GL account	Amount	Action

Close-cycle sign-off status

—

Internal controls

SOX-aligned control matrix, segregation-of-duties rules, and COSO framework mapping.

Active controls

High risk

Audit committee scope

SoD rules

Conflict pairs monitored

COSO mappings

Five components covered

Control matrix

Segregation of duties

COSO mapping

Active controls

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ID	Control	Type	Owner	Frequency	SOX assertion	Risk

SoD rules & conflict pairs

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Conflict type	Role A	Role B	Description	Severity

COSO control mapping

Control	Component	Principle	Maturity