Your trial balance, tied out to the ASU 2024-03 footnote.

Tieledger maps each ledger account to an income-statement caption and an expense category, then builds the disaggregation table. Every figure traces to the rows and rule that produced it, and a locked period doesn't change.

W/P ref: A-1
Demo client: Acme Components
Period: FY2027
Inventory basis: Cost-incurred

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Trial balance extract

A-2 · Synthetic demo data

FY2027 activity by account and department. Select a row.

Account	Dept.	FY2027
	Manufacturing	113,282,501.93
	Manufacturing	2,368,283.85
	Manufacturing	3,234,966.82
	Manufacturing	255,301.90
	R&D	7,987,983.72
	Sales	1,089,031.80
	Manufacturing	1,795,146.04
	Manufacturing	1,216,675.61
	Marketing	2,439,991.50
	G&A	39,278.08
	Sales	986,235.27

6100 Salaries & wages · R&D (24 monthly TB rows)

ties to Research and development · Employee compensation 7,987,983.72

A caption rule sends the R&D department to Research and development. A nature rule maps accounts 6100–6130 to Employee compensation.

Expenses by nature

A-3 · Synthetic demo data

The ASU 2024-03 table for FY2027, as the engine computed it.

Nature	Cost of revenue	R&D	SG&A
Purchases of inventory	L129,924,838.26	0.00	0.00
Employee compensation	E17,518,615.48	E13,335,140.49	E19,836,569.00
Depreciation	T1,795,146.04	0.00	0.00
Intangible asset amortization	T1,216,675.61	0.00	0.00
Depreciation, depletion and amortization (oil and gas)	0.00	0.00	0.00
One-time termination benefits (ASC 420)	0.00	0.00	T39,278.08
Inventory write-downs	T255,301.90	0.00	0.00
Changes in inventories	L(70,152,397.80)	0.00	0.00
Other items	E2,886,497.91	E847,955.44	E6,601,326.19
Caption total	F83,444,677.40	F14,183,095.93	F26,477,173.27
Of which: selling expenses	2,368,283.85	0.00	16,688,984.98

Total selling expenses: 19,057,268.83.

T: Traced to the trial balance
F: Footed: ties to the caption total
E: Estimate: documented split method
L: Derived from ledger inventory activity

Where each line comes from

Footnote line	How Tieledger gets it	Mark
Purchases of inventory	On the cost-incurred basis, derived from inventory account activity in the ledger. On the expense-incurred basis, mapped from expense accounts.	L
Employee compensation, depreciation, amortization, DD&A	Nature rules on account and department ranges, first match by priority.	T
Shared costs such as IT or facilities	Allocation pools, split by each month's nature mix of the pool's own costs.	E
Other items	Whatever no category claims. You write the qualitative description for each caption, and the period won't lock without it.	—
Selling expenses	Dated selling-expense definitions, applied month by month. A mid-year change is flagged for interim disclosure.	—
Audit support	Disclosure, evidence and workpaper CSVs that tie row by row.	F

Locking a period

Open
Ready for sign-off
Signed off

Only a reviewer or admin can lock a period. Locking saves a versioned snapshot of every row and its lineage with a SHA-256 fingerprint. A locked period is served from that snapshot and never recomputed. Reopening needs an admin and a written reason, and the old version stays on file.

The demo period, locked

FY2027 · snapshot v1 · 1,280 TB rows · locked Oct 12, 2026

Signed off

SHA-256 recorded at lock

839d7477679b18ebada9dcb322cf2bd363baa09e0064251a3f314caf4206c754

Your browser downloads the snapshot (about 25 KB compressed) and hashes it.

The file is the exact text that was hashed: every row, its lineage and the rules. Download it and run sha256sum on it yourself.

Getting the trial balance in

Source	How
NetSuite	A SuiteApp that pushes period activity to Tieledger.
Sage Intacct	A pull through the Intacct Web Services API, started from the Setup page.
Dynamics 365 Finance	A pull through the D365 OData API, started from the Setup page.
Any ERP	A trial-balance CSV upload.

The NetSuite, Intacct and D365 connectors are built against each vendor's documented API and haven't yet run against a customer's live system. CSV upload works today.

Calendar-year companies file the first one with the FY2027 10-K. Quarterly filings follow in 2028.

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