onto-mcp 0.3.0

package/.onto/domains/accounting/logic_rules.md

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+---
+version: 2
+last_updated: "2026-04-16"
+source: manual
+status: established
+---
+
+# Accounting Domain — Logic Rules
+
+Classification axis: **Accounting rule type** — rules classified by the accounting concern they govern.
+
+## Double-Entry Balance Logic
+
+Fundamental invariants of double-entry bookkeeping. Violation indicates data error.
+
+| ID | Rule | Severity | Verification Timing |
+|---|---|---|---|
+| DE-01 | Total Debits = Total Credits in every Journal Entry | Error | At journal entry |
+| DE-02 | Sum of all Debit balances = Sum of all Credit balances in Trial Balance | Error | At trial balance compilation |
+| DE-03 | Accounting Equation (Assets = Liabilities + Equity) holds after every transaction | Error | At statement preparation |
+| DE-04 | Account balance direction matches element type (Assets/Expenses: debit normal; Liabilities/Equity/Revenue: credit normal) | Warning | At journal entry |
+| DE-05 | Adjusting entries maintain Debit/Credit balance | Error | At adjusting entry |
+
+### Rule Rationale
+
+- **DE-01**: Transaction-level balance is the atomic invariant. Violation at this level produces cascading failures at ledger, trial balance, and statements
+- **DE-02**: Trial balance imbalance indicates a journal posting error or journal entry violation. Tracing back finds the source
+- **DE-03**: The accounting equation is preserved by construction if DE-01 holds. Direct verification catches posting errors that DE-01 missed (wrong account selected but correct amounts)
+- **DE-04 Warning**: Unusual balance directions (credit cash, debit payables) are possible legitimately (e.g., bank overdraft, prepaid by vendor), but rare. Flag for review, not block
+
+### Trial Balance ≠ Correctness
+
+- Trial Balance balance does not guarantee classification accuracy. If both Debit and Credit use wrong accounts, totals still match
+- Example: Sales of 1M recorded as Dr. Cash / Cr. "Miscellaneous Revenue" instead of "Sales Revenue" — totals balance, but revenue recognition is misclassified
+- Complementary checks required: account classification audit, revenue/expense matching, period attribution
+
+## Recognition Logic
+
+Rules for when to recognize elements in financial statements.
+
+### Revenue Recognition (IFRS 15)
+
+| ID | Rule | Description | Severity |
+|---|---|---|---|
+| RR-01 | Revenue recognized at point of control transfer | IFRS 15 core principle. "Delivery complete" ≠ "control transferred" necessarily | Warning |
+| RR-02 | 5-step model applied: contract → performance obligations → transaction price → allocation → recognition | Framework application | Warning |
+| RR-03 | Over-time recognition requires one of 3 criteria (customer consumes as produced, customer controls WIP, no alternative use + enforceable payment) | Determines recognition pattern | Warning |
+| RR-04 | Variable consideration estimated using expected value or most likely amount | Rebates, penalties, performance bonuses | Warning |
+| RR-05 | Significant financing component separated when payment timing creates material benefit | Payment deferred > 1 year typically | Warning |
+
+### Expense Recognition (Matching Principle)
+
+| ID | Rule | Description | Severity |
+|---|---|---|---|
+| ER-01 | Direct expenses recognized in same period as related revenue | Matching principle — COGS with sales | Error |
+| ER-02 | Expenses that cannot be directly matched recognized in period incurred | Period costs — rent, salaries | Warning |
+| ER-03 | Expected future expenses for current period obligations recognized as provisions | Warranty, restructuring | Warning |
+
+### Asset Recognition
+
+| ID | Rule | Description | Severity |
+|---|---|---|---|
+| AR-01 | Asset recognized when probable future economic benefit + reliable cost measurement | IFRS Conceptual Framework | Warning |
+| AR-02 | Internally generated intangibles capitalized only when recognition criteria met | IAS 38 — research expensed, development capitalized per criteria | Warning |
+| AR-03 | Contingent assets recognized only when virtually certain | Not recognized for probable; disclosed for possible | Warning |
+
+### Liability Recognition
+
+| ID | Rule | Description | Severity |
+|---|---|---|---|
+| LR-01 | Liability recognized when present obligation + probable outflow + reliable measurement | IFRS Conceptual Framework | Warning |
+| LR-02 | Provision recognized when legal or constructive obligation exists | IAS 37 — warranty, restructuring | Warning |
+| LR-03 | Contingent liability disclosed (not recognized) when outflow possible but not probable | IAS 37 | Warning |
+
+## Measurement Logic
+
+| ID | Rule | Description | Severity |
+|---|---|---|---|
+| MR-01 | Initial recognition at transaction price (cost) unless specific standard requires fair value | IFRS Conceptual Framework | Warning |
+| MR-02 | Subsequent measurement follows accounting policy choice (cost model or fair value model) | Applied consistently per asset class | Warning |
+| MR-03 | Fair Value hierarchy: Level 1 (quoted prices active market) > Level 2 (observable inputs) > Level 3 (unobservable) | IFRS 13 | Warning |
+| MR-04 | Impairment: Carrying Amount > Recoverable Amount → recognize Impairment Loss | IAS 36 | Error |
+| MR-05 | Recoverable Amount = max(Fair Value less costs of disposal, Value in Use) | IAS 36 | Error |
+| MR-06 | Depreciation: systematic allocation over useful life. Useful life and residual value reviewed annually | IAS 16 | Warning |
+| MR-07 | Inventory valued at lower of cost and Net Realizable Value | IAS 2 | Error |
+
+### Measurement Conflict Resolution
+
+When multiple measurement bases could apply (e.g., PP&E can use cost or revaluation model):
+1. Choose one model per asset class and apply consistently
+2. Document policy choice in notes (IAS 1.117)
+3. Change between models permitted only if resulting information more relevant/reliable (IAS 8)
+4. Retrospective application required for policy change
+
+## Period Attribution Logic
+
+Rules for correct period attribution under accrual basis.
+
+| Pattern | Cash Timing | Service Timing | Recognition |
+|---------|-------------|----------------|-------------|
+| Unearned Revenue (선수수익) | Received | Not yet performed | Liability (Contract Liability per IFRS 15) |
+| Accrued Revenue (미수수익) | Not yet received | Performed | Asset (Contract Asset or Receivable) |
+| Prepaid Expense (선급비용) | Paid | Not yet consumed | Asset |
+| Accrued Expense (미지급비용) | Not yet paid | Consumed | Liability |
+
+### Period-End Adjusting Entry Rules
+
+| ID | Rule | Description |
+|---|---|---|
+| PA-01 | Every unrecorded accrual must be adjusted at period end | 4 types (unearned, accrued revenue; prepaid, accrued expense) |
+| PA-02 | Depreciation recorded as adjusting entry at period end | Straight-line typical; matches expense to period of benefit |
+| PA-03 | ECL allowance updated at period end | IFRS 9 stage transitions and forward-looking updates |
+| PA-04 | Inventory write-down recognized when NRV < cost | IAS 2; recognize loss in period of decline |
+| PA-05 | Foreign currency period-end translation applied | Monetary items at closing rate, non-monetary at historical |
+
+## Closing Procedures
+
+End-of-period procedures that reset temporary accounts and finalize statements.
+
+1. **Adjusting entries** — accruals, deferrals, depreciation, allowances (per PA-01 to PA-05)
+2. **Closing entries** — transfer revenue and expense balances to Retained Earnings, zeroing temporary accounts
+3. **Reversing entries** (optional, next period start) — reverse certain adjusting entries to simplify subsequent cash transactions
+4. **Carry-forward** — permanent account balances carried forward as opening balances
+
+### Closing Entry Sequence
+
+1. Close Revenue accounts to Income Summary: `Dr. Revenues / Cr. Income Summary`
+2. Close Expense accounts to Income Summary: `Dr. Income Summary / Cr. Expenses`
+3. Close Income Summary to Retained Earnings: `Dr. Income Summary / Cr. Retained Earnings` (profit) or reverse (loss)
+4. Close Dividends declared to Retained Earnings (if separately tracked): `Dr. Retained Earnings / Cr. Dividends`
+
+## Consolidation Logic
+
+| ID | Rule | Description | Severity |
+|---|---|---|---|
+| CL-01 | Control determined by power + variable returns + link (IFRS 10) | All three required | Warning |
+| CL-02 | Intercompany transactions fully eliminated in consolidation | Sales, purchases, loans, interest, dividends | Error |
+| CL-03 | Unrealized profits on intercompany inventory eliminated until external sale | Prevents inflated earnings | Error |
+| CL-04 | Non-controlling Interest presented separately in equity | IFRS 10.22; attributed share of net income | Error |
+| CL-05 | Goodwill recognized as excess of acquisition cost over identifiable net assets at fair value | IFRS 3 | Warning |
+| CL-06 | Goodwill not amortised; annually tested for impairment (IAS 36) | No reversal of goodwill impairment permitted | Warning |
+| CL-07 | Associates/joint ventures accounted for using equity method (IAS 28) | 20-50% ownership typically; significant influence test | Warning |
+
+### Consolidation Adjustment Example
+
+Parent P owns 80% of Subsidiary S.
+- S's net income: 100M
+- Intercompany sale from S to P: 20M at 25% profit margin (5M profit, 10M still in P's inventory)
+
+Adjustments:
+- Eliminate intercompany sales revenue: 20M
+- Eliminate intercompany COGS at P: 20M (net effect on consolidated: 0M)
+- Eliminate unrealized profit in P's inventory: 2.5M (half of 5M profit still in ending inventory)
+
+Attribution:
+- NCI share of S's adjusted net income: 20% × (100 - 2.5) = 19.5M
+- Parent share: 78M
+
+## Tax-Accounting Difference Logic
+
+| ID | Rule | Description | Severity |
+|---|---|---|---|
+| TD-01 | Temporary Difference: Carrying Amount ≠ Tax Base, will reverse | Generates Deferred Tax | Warning |
+| TD-02 | Permanent Difference: accounting/tax treatment never reconciles | No Deferred Tax effect (e.g., entertainment expense limit excess) | Warning |
+| TD-03 | Deferred Tax Asset recognized only when future taxable income probable | Recoverability assessment mandatory | Warning |
+| TD-04 | Deferred Tax Liability recognized for all taxable temporary differences (with limited exceptions) | IAS 12.15 exceptions: initial goodwill, initial recognition of non-business-combination assets | Warning |
+| TD-05 | Measured at tax rates expected to apply when difference reverses | Enacted or substantively enacted rates | Warning |
+
+### Tax Adjustment Categories
+
+| Category | Examples | Difference Type |
+|----------|----------|-----------------|
+| Non-deductible expenses | Entertainment excess, penalties, certain donations | Permanent |
+| Tax-exempt income | Certain dividends, tax-free interest | Permanent |
+| Timing differences | Depreciation method differences, bad debt expense timing, accrued expenses tax-deductible only on payment | Temporary |
+| Loss carryforward | Tax losses carried to future periods | Temporary (future DTA) |
+
+## Constraint Conflict Checking
+
+When rules produce conflicting guidance:
+
+### K-IFRS vs Tax Law
+
+- Financial reporting follows K-IFRS; tax filing follows tax law. **Never consolidate into a single standard**
+- Reconciliation via Tax Adjustment schedule
+- Example: Depreciation — K-IFRS allows 4-year useful life based on actual wear; tax law mandates 5-year straight-line. Both apply independently
+
+### Fair Value vs Historical Cost
+
+- Once an accounting policy is chosen per asset class, applied consistently
+- Example: Investment property must use cost model OR fair value model for all investment properties (IAS 40). Cannot mix
+- Policy change requires IAS 8 retrospective application
+
+### Conservatism vs Neutrality
+
+- IFRS prioritizes **neutrality** over conservatism (revised Conceptual Framework 2018)
+- Excessive conservatism (e.g., over-providing for bad debts) distorts financial statements toward understatement
+- Prudence applied without systematic bias
+
+### Recognition Threshold Conflicts
+
+- When recognition criteria for an asset are marginally met, document the assessment
+- Probable (>50%) vs virtually certain (>95%) vs remote thresholds drive classification (liability vs disclosure vs ignored)
+
+### Resolution Procedure
+
+1. Apply the tier ordering (domain_scope.md §Normative System Classification): Tier-1a > Tier-1b > Tier-2 > Tier-3
+2. For same-tier conflicts, apply the more specific rule to the specific transaction
+3. Document the decision and rationale in accounting policy notes
+
+## SE Transfer Verification
+
+| SE Pattern | Accounting Equivalent | Key Difference |
+|---|---|---|
+| Type system enforcement (compile-time) | Double-entry balance (at-entry) | SE uses compiler; accounting uses trial balance and software validation |
+| Database constraints (CHECK, FK) | Chart of accounts validity, account classification | SE uses DB; accounting uses journal entry validation |
+| Transaction atomicity (ACID) | Journal entry atomicity (all debits and credits post together) | Both require atomicity; accounting enforces via trial balance |
+| Audit log | Audit trail (source document → journal → ledger → statement) | Same principle; accounting extends to include paper documents |
+| Version control | Period-end closing and comparative restatement | Both preserve history; accounting groups by accounting period |
+
+## Related Documents
+- concepts.md — Definitions of Debit/Credit, recognition, measurement, consolidation terms
+- structure_spec.md — Financial statement structure, chart of accounts, hierarchy principles
+- dependency_rules.md — Inter-statement linkage, inter-standard dependencies
+- competency_qs.md — Questions where logic rules provide inference paths
+- domain_scope.md — Normative tier classification, cross-cutting concerns

package/.onto/domains/accounting/structure_spec.md

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+---
+version: 2
+last_updated: "2026-04-16"
+source: manual
+status: established
+---
+
+# Accounting Domain — Structure Specification
+
+Classification axis: **Structural component** — specifications classified by the accounting element they govern.
+
+## Financial Statement Structure Required Elements
+
+### Statement of Financial Position (재무상태표)
+
+3-section structure per IAS 1:
+
+- **Assets**: Current Assets (유동자산) + Non-current Assets (비유동자산)
+  - Current Assets: Cash and Cash Equivalents, Trade Receivables, Inventories, Prepaid Expenses, Other Current Assets
+  - Non-current Assets: PP&E, Intangible Assets, Investment Property, Long-term Investments, Deferred Tax Assets, Goodwill
+- **Liabilities**: Current Liabilities (유동부채) + Non-current Liabilities (비유동부채)
+  - Current Liabilities: Trade Payables, Short-term Borrowings, Current Portion of Long-term Debt, Accrued Expenses, Contract Liabilities
+  - Non-current Liabilities: Long-term Borrowings, Lease Liabilities, Deferred Tax Liabilities, Provisions, Pension Liabilities
+- **Equity**: Share Capital (자본금) + Share Premium (자본잉여금) + Retained Earnings (이익잉여금) + Accumulated OCI (기타포괄손익누계액) + Non-controlling Interest (비지배지분, if consolidated)
+
+**Identity**: Assets = Liabilities + Equity (must hold within rounding)
+
+### Statement of Comprehensive Income (포괄손익계산서)
+
+Sequential structure per IAS 1.82-87:
+
+```
+Revenue (매출액)
+- Cost of Sales (매출원가)
+= Gross Profit (매출총이익)
+- Selling, General and Administrative Expenses (판매비와관리비)
+= Operating Income (영업이익)
++/- Other Income/Expenses (기타영업외손익)
++/- Finance Income/Costs (금융손익)
+= Pre-tax Income (법인세차감전순이익)
+- Income Tax Expense (법인세비용)
+= Net Income (당기순이익)
++/- Other Comprehensive Income items (기타포괄손익)
+= Total Comprehensive Income (총포괄이익)
+```
+
+Attribution for consolidated statements:
+- Net Income attributable to Parent (모회사 귀속)
+- Net Income attributable to NCI (비지배지분 귀속)
+
+### Statement of Cash Flows (현금흐름표)
+
+3-section structure per IAS 7:
+
+- **Operating Activities (영업활동)**: Cash from operations — direct method (gross cash receipts/payments) or indirect method (net income + non-cash adjustments + working capital changes)
+- **Investing Activities (투자활동)**: Purchase/sale of PP&E, intangibles, investments; loans to others
+- **Financing Activities (재무활동)**: Borrowing/repayment, share issuance/repurchase, dividends paid
+
+**Identity**: Opening Cash + Operating CF + Investing CF + Financing CF + Exchange rate effects = Closing Cash
+
+### Statement of Changes in Equity (자본변동표)
+
+Column structure per IAS 1.106:
+
+| Equity Component | Opening | + Net Income | + OCI | + Capital Txns | - Dividends | Closing |
+|---|---|---|---|---|---|---|
+| Share Capital | X | — | — | X | — | X |
+| Share Premium | X | — | — | X | — | X |
+| Retained Earnings | X | X | — | — | (X) | X |
+| Accumulated OCI | X | — | X | — | — | X |
+| NCI (consolidated) | X | X | X | X | (X) | X |
+| **Total** | X | X | X | X | (X) | X |
+
+### Notes (주석)
+
+4-area structure per IAS 1.112:
+
+- **Significant Accounting Policies (중요한 회계정책)**: measurement bases, recognition criteria, consolidation principles
+- **Critical Accounting Estimates (중요한 회계추정)**: sources of estimation uncertainty, sensitivities
+- **Detailed Breakdowns (세부 내역)**: disaggregation of aggregated line items (inventory breakdown, PP&E movement schedule, leases)
+- **Other Disclosures (기타 공시)**: related party transactions, contingencies, subsequent events, capital management, segment reporting
+
+## Chart of Accounts
+
+Hierarchical 3-level structure:
+
+### Level 1: 5 Elements
+
+| Code | Element | Temporal Attribute | Normal Balance |
+|---|---|---|---|
+| 1 | Assets (자산) | Instant | Debit |
+| 2 | Liabilities (부채) | Instant | Credit |
+| 3 | Equity (자본) | Instant | Credit |
+| 4 | Revenue (수익) | Duration | Credit |
+| 5 | Expenses (비용) | Duration | Debit |
+
+### Level 2: Classification by Nature
+
+| Code | Classification | Parent Element |
+|---|---|---|
+| 11 | Current Assets (유동자산) | 1 |
+| 12 | Non-current Assets (비유동자산) | 1 |
+| 21 | Current Liabilities (유동부채) | 2 |
+| 22 | Non-current Liabilities (비유동부채) | 2 |
+| 31 | Share Capital (자본금) | 3 |
+| 32 | Retained Earnings (이익잉여금) | 3 |
+| 33 | Other Equity Components | 3 |
+| 41 | Operating Revenue (영업수익) | 4 |
+| 42 | Non-operating Income (영업외수익) | 4 |
+| 51 | Cost of Sales (매출원가) | 5 |
+| 52 | SG&A (판매비와관리비) | 5 |
+| 53 | Non-operating Expenses (영업외비용) | 5 |
+| 54 | Income Tax (법인세비용) | 5 |
+
+### Level 3: Individual Accounts
+
+Transaction-recording units. Examples:
+- 1101: Cash and Cash Equivalents
+- 1102: Trade Receivables
+- 1105: Inventories
+- 4101: Sales Revenue
+- 4102: Service Revenue
+- 5101: Cost of Goods Sold
+
+### Subsidiary Ledgers
+
+Detailed breakdowns supplementing Level 3 accounts:
+- Trade Receivables subsidiary ledger: by customer
+- Inventory subsidiary ledger: by item (SKU, batch, location)
+- PP&E subsidiary ledger: by asset (acquisition date, depreciation method)
+- Accounts Payable subsidiary ledger: by vendor
+
+## Required Relationships
+
+| ID | Relationship | Description |
+|---|---|---|
+| RR-01 | Every Journal Entry has ≥1 Debit account and ≥1 Credit account | Double-entry fundamental |
+| RR-02 | Every Account belongs to exactly one Element (5 classification) | Chart of accounts integrity |
+| RR-03 | Every Financial Statement item maps to ≥1 General Ledger account | Traceability |
+| RR-04 | Every Note reference points to existing Main Statement item | Referential integrity |
+| RR-05 | Intercompany transactions have matching counterparty entries | Consolidation requirement |
+| RR-06 | Every material estimate has documented basis | Audit evidence |
+
+## Hierarchy Structure Principles
+
+Upward aggregation from transaction to statement:
+
+```
+Transaction (occurrence)
+    ↓
+Journal Entry (분개, transaction recording)
+    ↓
+Ledger (account-level aggregation)
+    ↓
+Trial Balance (시산표, overall balance verification)
+    ↓
+Financial Statements (main + notes)
+```
+
+### Principles
+
+- Changes at lower levels propagate to upper levels. Journal entry modification triggers ledger re-posting and statement update
+- Lower-level entities are more granular; upper-level entities are aggregates
+- Modifications allowed only at transaction level via new journal entries (adjusting entries). Direct ledger/trial balance/statement edits are forbidden
+- Notes supplement main statements. Notes alone cannot redefine main statement meaning
+
+## State System (Period Lifecycle)
+
+| State | Description | Allowed Operations |
+|-------|-------------|--------------------|
+| Open | Active accounting period | Record transactions, post journals, adjust entries |
+| Pre-closing | Period-end, adjusting entries phase | Adjusting entries only (no regular transactions) |
+| Closing | Closing entries being posted | Closing entries; no new transactions |
+| Closed | Period finalized | No modifications (only prior period corrections via next period) |
+| Reopened | Error correction requires reopening | Adjusting entries for correction only; re-closing required |
+
+### Transitions
+
+- Open → Pre-closing: at period end date
+- Pre-closing → Closing: after all adjusting entries posted and reviewed
+- Closing → Closed: after closing entries posted and statements prepared
+- Closed → Reopened: only when material error discovered and management approves
+
+## Classification Criteria
+
+### Current vs Non-current Classification
+
+Per IAS 1.66 (Assets):
+- Current if: realized/sold/consumed in normal operating cycle, OR held primarily for trading, OR realized within 12 months, OR cash/cash equivalent
+- Non-current: everything else
+- Operating cycle: default 12 months if not identifiable
+
+Per IAS 1.69 (Liabilities):
+- Current if: settled in normal operating cycle, OR held primarily for trading, OR due within 12 months, OR no unconditional right to defer beyond 12 months
+- Non-current: everything else
+
+### Operating vs Non-operating Classification
+
+- **Operating**: directly related to entity's primary activities (revenue, COGS, SG&A, depreciation of PP&E)
+- **Non-operating**: not directly related (finance income/cost, gains on sale of investments, foreign exchange gains/losses)
+- K-IFRS does NOT prescribe Operating Income calculation format — entity chooses presentation
+
+### Recurring vs Non-recurring
+
+K-IFRS prohibits presentation of extraordinary items. All items classified only as operating/non-operating. Material one-time items disclosed separately within these categories.
+
+## Verification Structure
+
+### Monthly Closing
+
+1. Trial Balance balance verification (total Debits = total Credits)
+2. Bank reconciliation (book balance vs bank statement)
+3. Receivable/Payable confirmation with counterparties (sample basis)
+4. Monthly journal review (unusual entries flagged)
+
+### Quarterly Closing
+
+All monthly procedures +
+1. Revenue/expense period attribution verification
+2. Depreciation and amortisation recorded
+3. ECL allowance updated (IFRS 9)
+4. Inventory valuation verified (NRV check)
+5. Quarterly review (if listed) by external auditor
+
+### Annual Closing
+
+All quarterly procedures +
+1. Physical inventory count and reconciliation
+2. Impairment review of all material assets (IAS 36)
+3. Deferred Tax recalculation (IAS 12)
+4. Notes preparation (IAS 1 disclosure requirements)
+5. Annual audit by external auditor (ISA procedures)
+6. Subsequent event review (IAS 10)
+
+### Completion Criteria at Each Stage
+
+- Every verification stage must produce:
+  1. Completion criteria (what must be true)
+  2. Verification evidence (documentary support)
+  3. Approver identification (who signed off)
+  4. Exception log (what was flagged and resolution)
+
+## Isolated Node Prohibition
+
+Accounts and structural elements that must not exist in isolation:
+
+| Node Type | Required Connection | Warning If |
+|-----------|--------------------|-----|
+| Account (chart of accounts) | Used in ≥1 Journal Entry per period | Unused account for multiple periods (may indicate retired account) |
+| Ledger Balance | Presented in financial statement | Balance present but not on statement (omitted reporting) |
+| Financial Statement Item (material) | Referenced in notes | Material item without note reference (disclosure omission) |
+| Classification | Defined in standard | Non-standard classification without policy disclosure |
+| Note | Points to main statement item | Orphan note (no main statement reference) |
+| Intercompany Transaction | Matched counterparty entry | Single-sided intercompany (elimination impossible) |
+
+## Classification Criteria Design
+
+### Account Classification Axes
+
+| Axis | Values | Structural Implication |
+|------|--------|----------------------|
+| Element | Asset / Liability / Equity / Revenue / Expense | Determines normal balance, temporal attribute |
+| Liquidity | Current / Non-current | Determines BS classification |
+| Operating status | Operating / Non-operating | Determines IS classification |
+| Measurement basis | Historical cost / Fair value / Amortised cost / NRV / Value in use | Determines measurement procedure |
+| Audit priority | High risk / Medium risk / Low risk | Determines audit effort |
+
+### Anti-Patterns in Classification
+
+- **Arbitrary classification**: classifying based on ease rather than substance (e.g., all long-term items as non-current without 12-month test)
+- **Silent reclassification**: changing classification without disclosure (IAS 1.45 requires disclosure of reclassification)
+- **Mixed measurement without policy**: using both historical cost and fair value for the same asset class
+
+## Domain Boundary Management
+
+- **This domain covers**: transaction recording, ledger aggregation, financial statement preparation, closing procedures, disclosure
+- **Finance domain covers**: financial statement ontology, analytical metrics, inter-statement relationships for querying
+- **Accounting-kr domain covers**: Korea-specific practices, K-GAAP transition, DART filing requirements
+- **Software-engineering domain covers**: database schema for accounting software, query optimization, UI
+- **Business domain covers**: strategic analysis using accounting data (not the data production itself)
+
+## SE Transfer Verification
+
+| SE Pattern | Accounting Equivalent | Key Difference |
+|---|---|---|
+| Required Module Structure | Required Financial Statement Elements (BS, IS, CF, SoCE, Notes) | SE by architectural layer; accounting by reporting element |
+| Golden Relationships | Required Relationships (RR-01 to RR-06) | SE validates code coherence; accounting validates transactional coherence |
+| Naming Conventions | Chart of Accounts hierarchy (Level 1/2/3 with codes) | SE uses code conventions; accounting uses standardized account codes |
+| Isolated Node Prohibition | Unused account warning, orphan note warning | Same principle; different domain objects |
+| Classification Criteria Design | Account classification axes | SE classifies code; accounting classifies transactions/balances |
+
+## Related Documents
+- concepts.md — Account types, financial statement terms, measurement terms
+- dependency_rules.md — Inter-statement linkage, direction rules, referential integrity
+- logic_rules.md — Recognition, measurement, closing procedures
+- domain_scope.md — Normative tier classification, cross-cutting concerns
+- competency_qs.md — Structural verification questions
+- extension_cases.md — Structural evolution scenarios