onto-mcp 0.3.0

package/.onto/domains/accounting/concepts.md

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+---
+version: 2
+last_updated: "2026-04-16"
+source: manual
+status: established
+---
+
+# Accounting Domain — Concept Dictionary and Interpretation Rules
+
+Classification axis: **Accounting concern** — classified by the concern each term addresses. Each term is tagged with its normative tier: [T1a] Accounting Standard, [T1b] Regulatory/Tax Requirement, [T2] Audit Standard/Data Taxonomy, [T3] Industry Practice.
+
+## Normative Tier Reference
+
+- **[T1a] Accounting Standard**: Elements defined by K-IFRS, IFRS/IAS, K-GAAP, or US-GAAP. Enforced by auditors and legal requirements. Non-conformance produces audit qualification.
+- **[T1b] Regulatory/Tax Requirement**: Elements required by tax authorities (Corporate Tax Law, Income Tax Law) or financial regulators (FSC disclosure rules). Enforced by regulatory review.
+- **[T2] Audit Standard/Data Taxonomy**: Elements from ISA audit standards or XBRL/DART taxonomies. Enforced by audit firms and filing validation.
+- **[T3] Industry Practice**: Professional conventions, typical materiality thresholds, common allocation methods. No formal enforcement — adopted by professional convention.
+
+## Double-Entry Bookkeeping Core Terms
+
+- [T1a] Debit (차변) = the side that records asset increases and expense occurrences. Also records decreases in liabilities/equity/revenue. Always recorded on the left side of a T-account or left column of a journal
+- [T1a] Credit (대변) = the side that records liability/equity increases and revenue occurrences. Also records decreases in assets/expenses. Always recorded on the right side of a T-account or right column of a journal
+- [T1a] Journal Entry (분개) = the act of decomposing a transaction into Debit and Credit entries for recording. Format: `(Dr) Account1 XXX / (Cr) Account2 XXX`. Must balance: total debits = total credits
+- [T1a] Posting (전기) = the procedure of transferring journal records to the General Ledger (총계정원장). Each journal line posts to its specific account ledger
+- [T1a] Trial Balance (시산표) = a schedule verifying that the total of all account Debit balances equals the total of all Credit balances. Compiled from General Ledger balances. Precedes financial statement preparation
+- [T1a] General Ledger (총계정원장) = the master record of all account balances, organized by account code. Contains every journal posting affecting each account
+- [T1a] Subsidiary Ledger (보조원장) = detailed records supplementing General Ledger accounts. Examples: Accounts Receivable subsidiary ledger by customer, Inventory subsidiary ledger by item
+- [T1a] Accounting Equation (A = L + E) = the fundamental identity: Assets = Liabilities + Equity. Every transaction maintains this identity through double-entry
+- [T1a] Adjusting Entry (수정분개) = end-of-period entries to record accrued revenues/expenses, deferred revenues/expenses, and estimates (depreciation, bad debts). Required for accrual basis accounting
+- [T1a] Closing Entry (마감분개) = end-of-period entries that transfer temporary account (revenue/expense) balances to Retained Earnings, resetting them to zero for the next period
+- [T1a] Reversing Entry (역분개) = optional entries at period start that reverse certain adjusting entries. Simplifies subsequent cash transactions
+
+## Financial Statement Terms
+
+- [T1a] Statement of Financial Position (재무상태표) = snapshot of assets, liabilities, and equity at a specific date. Former name: Balance Sheet (대차대조표). Instant attribute — represents a point in time
+- [T1a] Statement of Comprehensive Income (포괄손익계산서) = revenue, expenses, and Other Comprehensive Income (OCI) for a given period. May be single statement or two-statement (separate IS + OCI statement). Duration attribute
+- [T1a] Statement of Cash Flows (현금흐름표) = cash inflows/outflows classified as operating, investing, and financing activities. Operating CF presentable as direct or indirect method
+- [T1a] Statement of Changes in Equity (자본변동표) = reconciliation of equity components (share capital, retained earnings, OCI accumulation, non-controlling interest) from opening to closing balance
+- [T1a] Notes (주석) = integral part of financial statements. Disclose accounting policies, estimates, contingencies, related party transactions, segment information. Required per IAS 1
+- [T1a] Fair Value (공정가치) = the price receivable in an orderly transaction between market participants at the measurement date. An exit price, not entry price. IFRS 13 defines measurement
+- [T1a] Carrying Amount (장부금액) = the amount at which an asset/liability is recognized on the Statement of Financial Position after deducting accumulated depreciation/amortisation and accumulated impairment
+- [T1a] Historical Cost (취득원가) = the original transaction price paid to acquire an asset. Basis for initial recognition in most cases
+- [T1a] Net Realizable Value (순실현가능가치, NRV) = estimated selling price minus estimated costs of completion and disposal. Used for inventory impairment (IAS 2)
+- [T1a] Value in Use (사용가치) = present value of future cash flows expected from an asset's continued use. Used for impairment testing (IAS 36)
+- [T1a] Recoverable Amount (회수가능액) = higher of (fair value less costs of disposal) and (value in use). Used to assess impairment (IAS 36)
+
+## Revenue Recognition Terms (IFRS 15)
+
+- [T1a] Performance Obligation (이행의무) = a promise to transfer a distinct good/service to the customer. A contract may contain one or multiple performance obligations
+- [T1a] Transaction Price (거래가격) = the consideration the entity expects to receive in exchange for transferring goods/services to the customer. Includes variable consideration, significant financing component adjustments
+- [T1a] Variable Consideration (변동대가) = portion of transaction price contingent on future events (rebates, penalties, performance bonuses). Estimated using expected value or most likely amount method
+- [T1a] Over Time (진행기준) = recognizing revenue progressively as Performance Obligations are fulfilled. Criteria: customer simultaneously receives/consumes benefit, entity's performance creates/enhances customer asset, or no alternative use + enforceable payment right
+- [T1a] At a Point in Time (시점기준) = recognizing revenue at the specific point when control transfers. Control indicators: right to payment, legal title, physical possession, risks/rewards, customer acceptance
+- [T1a] Contract Asset (계약자산) = entity's right to consideration for goods/services transferred before payment is due. Becomes a receivable when the right becomes unconditional
+- [T1a] Contract Liability (계약부채) = obligation to transfer goods/services for which consideration has been received (deferred revenue, advance payment)
+- [T1a] Standalone Selling Price (개별판매가격) = price at which the entity would sell a promised good/service separately. Used to allocate transaction price to performance obligations
+
+## Financial Instruments Terms (IFRS 9)
+
+- [T1a] AC (Amortised Cost, 상각후원가) = financial assets held to collect contractual cash flows that are solely payments of principal and interest (SPPI). Measured using effective interest method
+- [T1a] FVOCI (Fair Value through OCI, 기타포괄손익-공정가치) = debt instruments held to collect and sell; equity instruments by irrevocable election. Gains/losses in OCI until derecognition (debt) or never recycled to P&L (equity)
+- [T1a] FVTPL (Fair Value through P&L, 당기손익-공정가치) = all financial assets not qualifying for AC or FVOCI. Trading assets, derivatives (unless designated as hedging instruments)
+- [T1a] Expected Credit Loss (기대신용손실, ECL) = probability-weighted estimate of credit losses. 3-stage model:
+  - Stage 1: 12-month ECL for performing assets (no significant increase in credit risk)
+  - Stage 2: Lifetime ECL for assets with significant increase in credit risk (but not credit-impaired)
+  - Stage 3: Lifetime ECL for credit-impaired assets (objective evidence of impairment)
+- [T1a] Effective Interest Method (유효이자율법) = method of calculating amortised cost using the effective interest rate. Spreads interest income/expense over the instrument's life
+- [T1a] Hedge Accounting (위험회피회계) = optional treatment matching timing of gain/loss on hedging instruments with hedged items. Types: fair value hedge, cash flow hedge, net investment hedge
+
+## Lease Terms (IFRS 16)
+
+- [T1a] Right-of-Use Asset (사용권자산) = lessee's right to use an underlying asset for the lease term. Recognized at commencement. Depreciated over shorter of lease term and useful life
+- [T1a] Lease Liability (리스부채) = present value of lease payments not yet paid. Discounted at interest rate implicit in the lease (or incremental borrowing rate if not available)
+- [T1a] Low-Value Lease (소액리스) = lease where underlying asset has low value when new (typically under ~5,000 USD equivalent). Recognition exemption available — expense payments on straight-line basis
+- [T1a] Short-Term Lease (단기리스) = lease with a term of 12 months or less, with no purchase option. Recognition exemption available
+- [T1a] Incremental Borrowing Rate (증분차입이자율) = rate lessee would pay to borrow funds to purchase a similar asset, over a similar term, in a similar economic environment. Used when implicit rate is not readily determinable
+
+## Impairment Terms (IAS 36)
+
+- [T1a] Cash-Generating Unit (현금창출단위, CGU) = smallest identifiable group of assets that generates cash inflows largely independent of cash inflows from other assets. Unit of impairment testing when individual asset cash flows are indeterminable
+- [T1a] Impairment Loss (손상차손) = excess of carrying amount over recoverable amount. Recognized immediately in P&L (or OCI for revalued assets)
+- [T1a] Impairment Indicator (손상징후) = external/internal event suggesting possible impairment. Market value decline, adverse changes in technology/market/economic/legal environment, obsolescence, physical damage
+- [T1a] Impairment Reversal (손상차손환입) = reversal of prior impairment loss when circumstances improve. Permitted for most assets; prohibited for goodwill
+
+## Inventory Terms (IAS 2)
+
+- [T1a] FIFO (선입선출법) = First-In, First-Out cost formula. Oldest inventory costs assigned to COGS, newest to ending inventory. Approximates physical flow for most businesses
+- [T1a] Weighted Average (가중평균법) = weighted average cost of beginning inventory and purchases assigned to COGS and ending inventory. Smooths price fluctuations
+- [T1a] Specific Identification (개별법) = actual cost of each specific item assigned. Used for unique items (jewelry, custom equipment, real estate projects)
+- [T1a] LIFO (후입선출법) = Last-In, First-Out. **Prohibited under IFRS/K-IFRS** since 2005. Still permitted under US-GAAP
+
+## Tax Accounting Terms
+
+- [T1b] Tax Adjustment (세무조정) = the procedure of reconciling differences between K-IFRS income and taxable income. Required annually for tax filing
+- [T1b] Temporary Difference (일시적차이) = difference between Carrying Amount and tax base of assets/liabilities. Will reverse in future periods. Generates Deferred Tax
+- [T1b] Permanent Difference (영구적차이) = difference between accounting and tax treatment that never reverses (e.g., entertainment expense limit excess, certain penalties). Does not generate Deferred Tax
+- [T1b] Deferred Tax Asset (이연법인세자산) = future tax benefit from deductible temporary differences or tax loss carryforwards. Recognized only when probable that future taxable income will be available
+- [T1b] Deferred Tax Liability (이연법인세부채) = future tax liability from taxable temporary differences
+- [T1b] Tax Base (세무기준) = the amount attributed to an asset/liability for tax purposes. Differs from Carrying Amount when temporary differences exist
+- [T1b] Effective Tax Rate (유효세율) = income tax expense / pre-tax accounting income. Differs from statutory rate due to permanent differences and deferred tax effects
+
+## Consolidation Terms
+
+- [T1a] Control (지배력) = power over investee + exposure to variable returns + link between power and returns (IFRS 10). All three required for consolidation
+- [T1a] Non-controlling Interest (비지배지분, NCI) = portion of subsidiary's net assets not attributable to parent. Presented separately in equity
+- [T1a] Goodwill (영업권) = excess of acquisition cost over fair value of identifiable net assets acquired (IFRS 3). Subject to annual impairment testing; not amortised
+- [T1a] Intercompany Transactions (내부거래) = transactions between consolidated entities. Fully eliminated in consolidation (sales/purchases, loans/borrowings, dividends)
+- [T1a] Unrealized Profit (미실현이익) = profit from intercompany sales still held in inventory. Eliminated in consolidation until realized through external sale
+- [T1a] Equity Method (지분법) = accounting for investments in associates and joint ventures. Investment carried at cost + proportionate share of investee's net income/equity changes
+- [T1a] Purchase Price Allocation (PPA, 취득가격 배분) = process of allocating business combination cost to identifiable assets acquired and liabilities assumed at fair value. Excess over net assets = goodwill
+
+## Audit and Internal Control Terms
+
+- [T2] Material Misstatement (중요한 왜곡표시) = misstatement significant enough to influence user decisions. Materiality thresholds typically 5% of pre-tax income or 0.5% of revenue
+- [T2] Audit Evidence (감사증거) = information obtained by auditor to support audit opinion. Types: documentary, observation, confirmation, inquiry, recalculation, reperformance, analytical procedures
+- [T2] Management Assertion (경영진 주장) = explicit/implicit claims by management about financial statements. Categories: occurrence, completeness, accuracy, cutoff, classification (transactions); existence, rights/obligations, valuation/allocation, completeness (balances)
+- [T2] Internal Control (내부통제) = processes designed by management to provide reasonable assurance of reliable financial reporting, operational effectiveness, and compliance. 5 COSO components
+- [T2] Key Audit Matters (핵심감사사항, KAM) = matters of most significance in current period audit. Communicated in auditor's report (ISA 701)
+- [T2] Audit Opinion Types = unqualified (적정), qualified (한정), adverse (부적정), disclaimer (의견거절)
+
+## Period Attribution Terms
+
+- [T1a] Unearned Revenue (선수수익) = cash received but Performance Obligation not yet fulfilled. Liability until fulfillment. Contract Liability per IFRS 15
+- [T1a] Accrued Revenue (미수수익) = Performance Obligation fulfilled but cash not yet received. Asset until collected. Contract Asset or Receivable per IFRS 15
+- [T1a] Prepaid Expense (선급비용) = cash paid but benefit not yet consumed. Asset until consumption. Allocated to expense over consumption period
+- [T1a] Accrued Expense (미지급비용) = benefit consumed but cash not yet paid. Liability until payment
+
+## Cost Accounting Terms
+
+- [T3] Direct Cost (직접원가) = costs directly traceable to a cost object (direct materials, direct labor). Does not require allocation
+- [T3] Indirect Cost (간접원가) = costs shared across cost objects, requiring allocation (factory overhead, administrative costs)
+- [T3] Variable Cost (변동비) = costs that change proportionally with activity level (raw materials, direct labor)
+- [T3] Fixed Cost (고정비) = costs that remain constant over a relevant range regardless of activity (rent, depreciation)
+- [T3] Activity-Based Costing (ABC, 활동기준원가계산) = allocation method assigning costs to activities then to products based on activity consumption. More accurate than traditional volume-based allocation for diverse product mix
+- [T3] Standard Cost (표준원가) = predetermined cost per unit used as a benchmark. Variances (actual vs standard) indicate efficiency
+
+## Homonyms Requiring Attention
+
+| Term | Context A | Context B | Context C |
+|---|---|---|---|
+| "equity" | Equity (자본, net assets on BS) | Capital (자본, invested funds) | Share Capital (자본금, proceeds from share issuance) |
+| "cost" | Historical Cost (취득원가) | Manufacturing Cost (제조원가) | Opportunity Cost (기회원가) |
+| "loss" | Net Loss (당기순손실) | Impairment Loss (손상차손) | Expected Credit Loss (기대신용손실) |
+| "value" | Fair Value (공정가치) | Carrying Amount (장부금액) | Net Realizable Value (순실현가능가치) / Value in Use (사용가치) |
+| "income" | Operating Income (영업이익) | Net Income (당기순이익) | Other Comprehensive Income (기타포괄이익) / EBITDA |
+| "recognition" | Revenue Recognition (수익인식) | Asset Recognition (자산인식) | Provision Recognition (충당부채인식) |
+| "reserve" | Revaluation Reserve (재평가잉여금) | Legal Reserve (법정적립금) | Hedging Reserve (위험회피적립금) |
+| "depreciation" | Depreciation (감가상각, PP&E) | Amortisation (무형자산상각) | Depletion (감모상각, natural resources) |
+| "provision" | Provision (충당부채, contingent obligation) | Allowance (대손충당금, contra-asset) | Reserve (준비금) |
+| "write-off" | Write-off (손상처리, impairment recognition) | Write-down (평가감, partial impairment) | Derecognition (제거, asset removal) |
+
+## Accounting Policy Choices
+
+Areas where management must choose among allowed methods and disclose the choice:
+
+| Item | Options | Impact | Standard |
+|---|---|---|---|
+| Inventory valuation | FIFO / Weighted average / Specific identification | COGS and ending inventory | IAS 2 (LIFO prohibited) |
+| Depreciation method | Straight-line / Declining balance / Units of production | Operating income and asset carrying amounts | IAS 16 |
+| Revenue recognition timing | Point-in-time / Over-time (IFRS 15 criteria) | Revenue timing and contract balances | IFRS 15 |
+| Lease accounting | Full recognition / Short-term exemption / Low-value exemption | Total assets, liabilities, leverage ratios | IFRS 16 |
+| Financial instrument classification | AC / FVOCI / FVTPL | Income volatility and OCI | IFRS 9 |
+| Investment property | Cost model / Fair value model | Balance sheet values and income recognition | IAS 40 |
+| Revaluation (PP&E) | Cost model / Revaluation model | Asset carrying amounts, OCI accumulation | IAS 16 |
+| Intangible asset (indefinite life) | Non-amortisation + annual impairment | Income smoothness | IAS 38 |
+
+## Interpretation Principles
+
+1. **Substance over form (실질우선)**: Accounting treatment must reflect economic substance, not just legal form. Sale-and-leaseback that is economically financing must be classified as financing. IFRS Conceptual Framework
+2. **Materiality (중요성)**: Not every item requires the same disclosure detail. Materiality — whether omission could influence user decisions — determines disaggregation level. IAS 1.7, 1.29-31
+3. **Going concern (계속기업)**: Financial statements assume continued operation unless management intends liquidation. Going concern issues fundamentally change interpretation of all figures. IAS 1.25-26
+4. **Prudence (보수주의) vs neutrality (중립성)**: IFRS prioritizes neutrality — faithful representation without undue conservatism. Excessive conservatism distorts. Conceptual Framework (2018)
+5. **Trial Balance ≠ correctness**: Debit/Credit balance does not guarantee classification accuracy. Both sides can be wrong and still balance
+6. **Accounting ≠ Tax**: K-IFRS and tax standards have different purposes. Differences are systemic, not errors. Tax adjustment bridges them
+7. **Estimates require documentation**: Depreciation life, allowance for doubtful accounts, fair value. Reasonableness is evaluated by whether basis is explicitly stated
+8. **Consistency with change rule**: Accounting policies applied consistently across periods. Changes require retrospective restatement (IAS 8) unless explicitly prospective
+9. **Measurement basis disclosure**: When mixed measurement bases exist (historical cost + fair value), each item's basis must be disclosed. IAS 1
+
+## Related Documents
+- domain_scope.md — Classification axes, sub-area definitions, normative tier classification
+- logic_rules.md — Recognition, measurement, period attribution, consolidation logic
+- structure_spec.md — Financial statement structure, chart of accounts, verification structure
+- dependency_rules.md — Inter-statement linkage, inter-standard dependencies, source of truth
+- competency_qs.md — Questions where concept mappings are applied
+- extension_cases.md — Standard amendments, new transaction types, consolidation changes
+- conciseness_rules.md — Redundancy rules using synonym mappings from this file

package/.onto/domains/accounting/conciseness_rules.md

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+---
+version: 1
+last_updated: "2026-03-29"
+source: bundled-domain-baseline
+status: established
+---
+
+# Conciseness Rules (accounting)
+
+This document contains the domain-specific rules that conciseness references during conciseness verification.
+It is organized in the order: **type (allow/remove) -> verification criteria -> role boundaries -> measurement methods**.
+
+---
+
+## 1. Allowed Redundancy
+
+Each rule is tagged with a severity level:
+- **[MUST-ALLOW]**: Redundancy that breaks the system if removed. Must be retained.
+- **[MAY-ALLOW]**: Redundancy kept for convenience. Can be consolidated, but only remove when the benefit clearly outweighs the consolidation cost.
+
+### Double-Entry Processing Steps
+
+- [MUST-ALLOW] Multiple records of the same transaction across the Journal Entry (분개) -> Posting (전기) -> Trial Balance (시산표) 3-step process — the same transaction exists in different formats in the journal, General Ledger (총계정원장), and Trial Balance (시산표). Each step performs a unique verification function and cannot be consolidated. The journal is the source of truth for raw transaction records, the ledger provides account-level aggregation, and the Trial Balance (시산표) provides balance verification.
+- [MUST-ALLOW] Coexistence of Adjusting Entries (수정분개) and original Journal Entries (분개) — original entries are immutable records, and Adjusting Entries (수정분개) are added as separate records. Directly modifying original entries destroys the audit trail.
+
+### Tax/Accounting Parallel Records
+
+- [MUST-ALLOW] Parallel records of K-IFRS accounting treatment and tax basis treatment — the same transaction may be treated differently for financial reporting purposes (K-IFRS) and tax filing purposes (tax law). This difference arises from the difference in system objectives; consolidating into one makes it impossible to fulfill either purpose.
+- [MUST-ALLOW] Dual tracking of Carrying Amounts (장부금액) and tax bases for Deferred Tax (이연법인세) — two amounts (Carrying Amount (장부금액) and tax base) for the same asset/liability must be maintained simultaneously to calculate Temporary Differences (일시적차이). Removing either makes Deferred Tax (이연법인세) calculation impossible.
+
+### Cross-Reference Between Financial Statements
+
+- [MUST-ALLOW] Both-side records of linking items between financial statements — net income is displayed on both the Statement of Comprehensive Income (포괄손익계산서) and the Statement of Changes in Equity (자본변동표). Cash changes are displayed on both the Statement of Cash Flows (현금흐름표) and the Statement of Financial Position (재무상태표). Both-side records are needed to verify inter-statement consistency.
+- [MAY-ALLOW] Restating main statement figures in notes — detailed breakdowns of main statement figures are explained in notes. Retain as long as the totals between main statements and notes are consistent. Remove if it is a simple repetition.
+
+### Chart of Accounts
+
+- [MAY-ALLOW] Same information held in both subsidiary ledgers and the General Ledger (총계정원장) — subsidiary ledgers contain per-counterparty/per-item details; the General Ledger (총계정원장) contains per-account aggregation. Details and aggregation answer different queries, so retain both; however, when aggregation discrepancies occur, the subsidiary ledger is the authoritative source.
+
+---
+
+## 2. Removal Target Patterns
+
+Each rule is tagged with a severity level:
+- **[MUST-REMOVE]**: Redundancy whose mere existence causes errors or incorrect inferences.
+- **[SHOULD-REMOVE]**: Redundancy that is not very harmful but adds unnecessary complexity.
+
+### Account Redundancy
+
+- [MUST-REMOVE] Duplicate definitions of the same account — when the same account appears in different locations with different classifications/definitions, Posting (전기) classification errors occur. Use the term definitions in concepts.md as the basis for identification.
+- [MUST-REMOVE] Double-recording of the same transaction under different account paths — errors such as recognizing revenue in both revenue and non-operating income simultaneously. Even if the Trial Balance (시산표) remains balanced with duplicate entries in the journal, financial statements are distorted.
+
+### Classification Redundancy
+
+- [SHOULD-REMOVE] Accounts with no transactions — accounts that exist in the chart of accounts but have zero actual transactions. However, retain if recorded as planned for future use in extension_cases.md.
+- [SHOULD-REMOVE] Intermediate classifications with only 1 child account — when only a single account exists under a classification such as Assets > Current Assets > Quick Assets, the intermediate classification has no significance and should be merged with the parent.
+
+### Definition Redundancy
+
+- [MUST-REMOVE] Dual definition of the same accounting policy in both notes and a separate document — the source of truth for accounting policies is the notes. If a different version exists in a separate document, policy inconsistency occurs.
+- [SHOULD-REMOVE] Same calculation logic (depreciation, allowance for doubtful accounts, etc.) copied across multiple locations — transition to a structure where the calculation basis is defined in one place and referenced elsewhere.
+
+### Standards Application Redundancy
+
+- [SHOULD-REMOVE] Redeclaring in specific accounting policies what the overarching standard already requires — repeating principles guaranteed by the K-IFRS Conceptual Framework (accrual basis, going concern, etc.) in individual accounting policies creates update omission risk when standards are revised.
+
+---
+
+## 3. Minimum Granularity Criteria
+
+A sub-classification is permitted only if it satisfies **at least one** of the following. If none are satisfied, merge with the parent.
+
+1. **Competency question difference**: Does it generate a different answer to a question in competency_qs.md?
+2. **Constraint difference**: Do different constraints (recognition requirements, measurement criteria, disclosure requirements) apply?
+3. **Dependency difference**: Does it depend on different standards/regulations, or link to different financial statement items?
+
+Examples:
+- `Current assets` and `Non-current assets` are justified as separate classifications because different recognition/measurement constraints (12-month criterion, Fair Value (공정가치) measurement frequency) apply.
+- If `Short-term borrowings` and `Current portion of long-term debt` have the same maturity conditions and same interest rate structure, they are candidates for merging.
+
+---
+
+## 4. Boundaries — Domain-Specific Application Cases
+
+The authoritative source for boundary definitions is `roles/conciseness.md`. This section describes only the specific application cases in the accounting domain.
+
+### pragmatics boundary
+
+- conciseness: Does an unnecessary element **exist**? (structural level)
+- pragmatics: Does unnecessary information **hinder** query execution? (execution level)
+- Example: Unused accounting policies described in financial statement notes -> conciseness. Excessive notes making it difficult to identify important information -> pragmatics.
+
+### coverage boundary
+
+- conciseness: Does something exist that should not? (reduction direction)
+- coverage: Is something missing that should exist? (expansion direction)
+- Example: Accounts receivable impairment model is missing -> coverage. Both individual and collective assessment are redundantly applied to the same receivable -> conciseness.
+
+### logic boundary (predecessor/successor relationship)
+
+- logic predecessor: determines logical equivalence (entailment)
+- conciseness successor: decides whether to remove after equivalence is confirmed
+- Example: The Conceptual Framework's accrual basis principle entails an individual accounting policy's period attribution rule -> logic determines equivalence -> conciseness determines "individual policy redeclaration is unnecessary."
+
+### semantics boundary (predecessor/successor relationship)
+
+- semantics predecessor: determines semantic identity (synonym status)
+- conciseness successor: decides whether merging is needed after synonym confirmation
+- Example: Balance Sheet (대차대조표)/Statement of Financial Position (재무상태표), Income Statement (손익계산서)/Statement of Comprehensive Income (포괄손익계산서) are the same concepts -> semantics determines they are synonyms -> conciseness determines "consolidate to current terms (Statement of Financial Position (재무상태표), Statement of Comprehensive Income (포괄손익계산서))."
+
+---
+
+## 5. Quantitative Criteria
+
+Domain-observed thresholds for conciseness judgment. Each threshold is a review signal, not an automatic removal trigger.
+
+### Chart of Accounts Thresholds
+
+- **Level 3 account count**: >300 active accounts → review for consolidation opportunity. Large charts indicate historical accumulation, often with redundant accounts
+- **Unused account ratio**: >20% of defined accounts with zero journal activity for >2 periods → cleanup candidates. Exception: accounts reserved for specific infrequent transactions (tax refund, prior period adjustments)
+- **Account classification depth**: >4 hierarchy levels → review for flattening. Most systems function well with 3 levels (element → classification → individual account)
+- **Subsidiary ledger completeness**: trade receivables account without subsidiary ledger → review for aggregation loss (IAS 1 disclosure requirements)
+
+### Policy Duplication Thresholds
+
+- **Policy statement repetition**: Same accounting policy stated in 3+ places (notes, internal policy manual, audit file) → consolidate to single authoritative source with references
+- **Multiple methods in same class**: Same asset class (e.g., PP&E) with multiple measurement methods (cost + fair value) → enforce single method per class (IAS 16)
+
+### Consolidation Redundancy Thresholds
+
+- **Intercompany elimination documentation**: Same elimination pattern recorded in 3+ locations → consolidate to single eliminations register
+- **Inter-standard cross-references**: Same standard cited from 5+ different policy documents → create centralized standards reference
+
+### Period Reporting Thresholds
+
+- **Duplicate period-end procedures**: Same procedure (e.g., bank reconciliation) executed by 2+ teams → single owner
+- **Comparative period redundancy**: Prior period data stored separately in multiple systems → single source of truth
+
+### Review Output Conciseness
+
+- **Finding deduplication**: 3+ findings citing same root cause (e.g., cross-statement linkage failure trace) → consolidate into 1 finding with root cause + all affected statements
+- **Cross-file deduplication**: Issue flagged by both conciseness and preceding agent → defer to preceding agent; add only consolidation recommendation
+
+### Cross-Tier Duplication Thresholds
+
+- **Tier-1a/1b overlap**: Same rule appearing as both K-IFRS (T1a) and Corporate Tax Law (T1b) → preserve both (different purposes), but cross-reference
+- **Tier-1a/T3 overlap**: Standard rule and industry practice saying same thing → consolidate to Tier-1a when industry practice is merely restatement
+- **Tier-2/T3 overlap**: Audit procedure (T2) and industry heuristic (T3) → preserve if T2 adds specific procedures; consolidate if T2 merely quotes T3
+
+---
+
+## Related Documents
+
+- `concepts.md` — Term definitions, synonym mappings, homonym lists, normative tier references (semantic criteria for redundancy)
+- `structure_spec.md` — Financial statement structure, chart of accounts, hierarchy principles (structural removal criteria)
+- `competency_qs.md` — Competency question list (criteria for "actual difference" in minimum granularity)
+- `domain_scope.md` — Normative tier classification, cross-cutting concerns (tier-level duplication criteria)
+- `dependency_rules.md` — Source of truth management, inter-statement linkage (basis for allowing reference copies)
+- `logic_rules.md` — Double-entry balance, recognition/measurement logic, closing procedures (logical equivalence criteria)
+- `extension_cases.md` — Extension scenarios that may introduce or resolve redundancy

package/.onto/domains/accounting/dependency_rules.md

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+---
+version: 2
+last_updated: "2026-04-16"
+source: manual
+status: established
+---
+
+# Accounting Domain — Dependency Rules
+
+Classification axis: **Dependency type** — rules classified by the nature of the inter-element relationship.
+
+## Inter-Financial-Statement Linkage
+
+The 4 core linkages across financial statements. Violation of any linkage indicates compromised statement integrity.
+
+| ID | Rule | Severity |
+|---|---|---|
+| LK-01 | Net income on IS = Retained Earnings change on SoCE | Error |
+| LK-02 | Closing equity on SoCE = Total equity on BS | Error |
+| LK-03 | Cash change on CF = Cash and Cash Equivalents change on BS | Error |
+| LK-04 | OCI on IS = Accumulated OCI change on SoCE | Error |
+
+### Linkage Verification
+
+- Every period-end, the 4 linkages must be verified before statements are issued
+- Failure of any linkage indicates: (1) missed closing entry, (2) posting error, (3) incorrect adjustment, (4) intercompany elimination error (consolidated)
+- Tracing technique: start from the linkage violation, trace back through closing entries, then adjusting entries, then individual journal entries
+
+### Violation Example
+
+**Scenario**: SoCE shows Retained Earnings change of 100M. IS shows net income of 120M. Discrepancy of 20M.
+**Diagnosis**: Likely causes in order of likelihood:
+1. Dividends declared of 20M not recorded in SoCE (closing entry missed)
+2. Prior period adjustment of 20M posted directly to Retained Earnings (should appear in SoCE)
+3. Posting error in closing entry (partial close of income summary)
+
+## Direction Rules
+
+Rules governing the allowed direction of data flow.
+
+| ID | Flow | Allowed Direction | Prohibited Direction |
+|---|---|---|---|
+| DR-01 | Transaction occurrence → Journal Entry | Transaction → Journal | Journal → Transaction (cannot create transactions from journals) |
+| DR-02 | Journal Entry → Ledger (via Posting) | Journal → Ledger | Ledger → Journal (cannot backfill journals from ledgers) |
+| DR-03 | Ledger → Trial Balance | Ledger → TB | TB → Ledger (TB is aggregation, not source) |
+| DR-04 | Trial Balance → Financial Statements | TB → Statements | Statements → TB (statements are derived) |
+| DR-05 | Main Statement → Note Reference | Main → Note | Note → Main (notes explain, don't define) |
+| DR-06 | K-IFRS Standards → Accounting Policies | Standards → Policies | Policies → Standards (policies conform to standards) |
+| DR-07 | K-IFRS Financial Statements → Tax Adjustment | K-IFRS → Tax | Tax → K-IFRS (tax does not modify financial statements) |
+
+### Direction Rule Rationale
+
+- **DR-01 to DR-04** establish the unidirectional flow from transaction to statement. Modifications are only permitted through adjusting entries (new journal entries) — direct modification of ledgers or trial balances is forbidden
+- **DR-05** preserves the primacy of main statements. Notes add context but cannot reclassify main statement items
+- **DR-06** enforces standard hierarchy. Accounting policies are derivative; standards are the source
+- **DR-07** maintains separation between financial and tax reporting. Tax adjustments do not rewrite the books
+
+## Inter-Standard Dependencies
+
+When multiple K-IFRS standards apply to the same transaction, priority and interaction rules determine treatment.
+
+### Standard Interaction Matrix
+
+| Transaction Type | Applicable Standards | Interaction Rule |
+|---|---|---|
+| Contract with lease + non-lease components | IFRS 16, IFRS 15 | Separate components and apply each standard independently (IFRS 16.12-17) |
+| Trade receivables | IFRS 15 (initial), IFRS 9 (subsequent) | Initial recognition per IFRS 15 transaction price; subsequent ECL per IFRS 9 |
+| Lease receivables (lessor) | IFRS 16 (recognition), IFRS 9 (impairment) | ECL model from IFRS 9 applied to lease receivables |
+| Revenue from financial products | IFRS 9 (interest), IFRS 15 (service fees) | Interest income per effective interest method (IFRS 9); service fees per IFRS 15 |
+| Investment in equity-method entity | IAS 28 (measurement), IFRS 9 (held-for-sale if applicable) | Equity method unless reclassified to held-for-sale |
+| Goodwill | IFRS 3 (recognition), IAS 36 (impairment) | Initial recognition per IFRS 3; annual impairment per IAS 36 |
+
+### Priority Principle
+
+When a specific standard has explicit requirements for a transaction type, that standard takes precedence over general principles. Example:
+- Revenue from contracts with customers → IFRS 15 (specific)
+- Other revenue (interest, dividends, rental) → per respective standards
+- General asset recognition → IFRS Conceptual Framework (only when no specific standard applies)
+
+## Period Dependencies
+
+Rules governing multi-period consistency.
+
+| ID | Rule | Severity |
+|---|---|---|
+| PD-01 | Prior period closing balances = Current period opening balances (permanent accounts) | Error |
+| PD-02 | Temporary accounts (revenue, expense) start each period at zero | Error |
+| PD-03 | Comparative financial statements: current and prior periods presented together | Warning |
+| PD-04 | Accounting policy change: prior period restated retrospectively (IAS 8) | Warning |
+| PD-05 | Error correction: prior period restated retrospectively (IAS 8) | Error |
+| PD-06 | Estimate change: prospective application (IAS 8.32) | Warning |
+| PD-07 | Quarterly sum ≠ Annual (year-end closing adjustments create differences) | Informational |
+
+### Policy Change vs Estimate Change
+
+- **Policy change** (retrospective): method of applying standard changes. Example: inventory valuation method FIFO → Weighted average
+- **Estimate change** (prospective): judgment about future changes. Example: useful life of machinery revised from 10 to 8 years
+
+Retrospective application process:
+1. Restate prior period comparatives as if new policy had always been applied
+2. Adjust opening retained earnings of earliest presented period
+3. Disclose change and impact
+
+## Inter-Account Dependencies
+
+Dependencies between specific account pairs that must be maintained.
+
+| Pair | Relationship | Verification |
+|------|--------------|--------------|
+| Revenue ↔ Trade Receivables | Simultaneous on credit sale | Revenue period = Receivable recognition period |
+| Trade Receivables ↔ Allowance for Doubtful Accounts | Contra-asset | Allowance updated when receivables change materially |
+| Depreciation Expense ↔ Accumulated Depreciation | Simultaneous recognition | Depreciation expense = change in accumulated depreciation |
+| Inventories ↔ COGS | On sale | Inventory decrease = COGS recognition |
+| Deferred Tax ↔ Temporary Differences | Derived | DT balance = sum of (temporary difference × tax rate) |
+| Share Capital ↔ Shares Outstanding | 1:1 | Capital issued at par × shares outstanding |
+
+### Referential Integrity
+
+| ID | Rule | Severity |
+|---|---|---|
+| RI-01 | Accounts referenced in Journal Entries must exist in chart of accounts | Error |
+| RI-02 | Financial statement items referenced in notes must exist in main statements | Error |
+| RI-03 | Tax adjustment items must reference existing financial statement items | Error |
+| RI-04 | Consolidated subsidiaries must be included in consolidation scope | Error |
+| RI-05 | Intercompany transactions must reference both counterparties | Error |
+
+## Source of Truth Management
+
+Defining the authoritative source when accounting data appears in multiple places.
+
+### Internal Source of Truth
+
+| Data Type | Source of Truth | Derived/Reference |
+|-----------|-----------------|-------------------|
+| Transaction details | Journal (분개장) | Ledger, trial balance, statements |
+| Account balances | General Ledger (총계정원장) | Trial balance, statements |
+| Inter-period totals | Trial Balance (시산표) | Statements |
+| Accounting policy | Notes (significant accounting policies) | Individual treatment |
+| Internal control design | Internal Control Manual / COSO assessment | Control activity execution |
+
+### External Source of Truth
+
+| Data Type | Source of Truth | Notes |
+|-----------|-----------------|-------|
+| Accounting standards | K-IFRS (Korean Institute of CPAs translation) | Aligned with IFRS Foundation text |
+| Tax standards | Corporate Tax Law, Income Tax Law | Periodic amendments |
+| Audit standards | ISA (IAASB) | Periodic amendments |
+| Fair value inputs | Market data (for Level 1/2); valuation models (Level 3) | IFRS 13 hierarchy |
+| Exchange rates | Official bank rate or recognized source | Documented per transaction |
+
+### Conflict Resolution Priority
+
+When sources conflict:
+
+1. **Accounting standards (K-IFRS)** for financial reporting — non-negotiable
+2. **Tax law** for tax filing — applied in parallel
+3. **Internal policy** for standard implementation choices — must be within K-IFRS framework
+4. **Industry practice** for judgment areas where standards are silent — documented rationale
+
+### Documentation Requirement
+
+When conflicts resolved, document:
+- Standards referenced
+- Rationale for choice
+- Expected impact on financial statements
+- Subsequent monitoring plan
+
+## External Dependency Management
+
+Dependencies on external factors that change over time.
+
+### K-IFRS Standard Amendments
+
+- When standards amended, assess:
+  1. Effective date (current period or future)
+  2. Transition method (retrospective, modified retrospective, prospective)
+  3. Impact on accounting policies
+  4. Impact on financial statement presentation
+  5. Disclosure requirements in transition year
+- Change propagation: new standard → policy update → transaction treatment → statement impact → disclosure
+
+### Tax Law Amendments
+
+- When tax rates change, recalculate Deferred Tax at new rates
+- When tax adjustment rules change, reclassify items between temporary/permanent differences
+- Disclose tax law change impact on effective tax rate
+
+### Exchange Rate Fluctuations
+
+- Foreign currency transactions: recognized at transaction date rate
+- Foreign currency monetary items at period end: translated at closing rate
+- Non-monetary items at historical cost: translated at historical rate
+- Translation differences: P&L for monetary items, OCI for certain non-monetary items
+- Hedge of foreign operation: translation differences in OCI (net investment hedge)
+
+### Fair Value Inputs
+
+- Market data for Level 1 instruments: quoted prices in active markets
+- Observable inputs for Level 2: yield curves, credit spreads, volatility
+- Unobservable inputs for Level 3: internal valuation models, management assumptions
+- When market data source changes (e.g., broker discontinues), revalidate and disclose
+
+## Circular Dependency Detection
+
+### Intentional Bidirectional Patterns (Not Cycles)
+
+- **Parent ↔ Subsidiary** (consolidation): intercompany transactions create bidirectional edges that are eliminated in consolidation — managed, not circular
+- **Deferred Tax Asset ↔ Deferred Tax Liability**: both derived from Temporary Differences; not circular but derived from same source
+- **Trial Balance ↔ Journal Entries**: TB aggregates journals, but when journals are modified, TB recalculates — one-way recalculation, not cycle
+
+### Unintentional Cycles (Defects)
+
+- **Journal A ↔ Journal B**: two journals referencing each other without a source transaction
+- **Policy A requires Policy B, Policy B requires Policy A**: circular policy definition
+- **Control assessment loops**: consolidation scope depends on control; control assessment requires consolidation data
+
+### Detection Method
+
+- For accounting data: verify the strict flow (Transaction → Journal → Ledger → Trial Balance → Statements). If any reverse dependency exists, investigate
+- For policy/standard dependencies: construct DAG of policy references; cycles indicate defective policy design
+
+## SE Transfer Verification
+
+| SE Pattern | Accounting Equivalent | Key Difference |
+|---|---|---|
+| Acyclic Dependencies Principle (module DAG) | Transaction-to-statement flow DAG | Both prohibit cycles; accounting enforces via direction rules |
+| Dependency Inversion (depend on abstractions) | Policies depend on standards, not on specific transactions | SE uses interfaces; accounting uses standards as abstraction |
+| Referential Integrity (FK) | RI-01 to RI-05 | SE enforces at DB level; accounting enforces at entry validation + audit |
+| Source of Truth Management | SoT priority (K-IFRS > tax > internal > practice) | Similar principle; accounting has multiple parallel SoT for different purposes |
+| Diamond Dependencies | Multi-standard transactions (IFRS 15 + IFRS 9) | SE version conflicts; accounting uses standard interaction rules |
+| Change propagation | Standard/tax law amendment propagation | Both trace changes through dependencies; accounting emphasizes period boundary |
+
+## Related Documents
+- concepts.md — Definitions of financial statement and standards-related terms
+- structure_spec.md — Financial statement structure and hierarchy principles
+- logic_rules.md — Recognition, measurement, consolidation, tax logic
+- domain_scope.md — Source of Truth priority mapping
+- competency_qs.md — Questions verifying dependency rules
+- extension_cases.md — Scenarios requiring dependency rule changes