Comparability Adjustment Like-for-Like Same-Store Log

Net caller-coded comparability adjustments, retain their signs, and report unsupported rows lacking evidence and their absolute exposure.

Description

A comparability-adjustment log distinguishes signed amounts from the presence of supporting evidence.

A comparability-adjustment log distinguishes signed amounts from the presence of supporting evidence.^[1]

This tool totals adjustments and flags unsupported rows without validating like-for-like comparability.

When to use Comparability Adjustment Like-for-Like Same-Store Log

Use this tool to total adjustments and flags unsupported rows without validating like-for-like comparability.

How to use Comparability Adjustment Like-for-Like Same-Store Log and how it works

Establish the observations, units, reference context and assumptions described below.
Enter adjustments and run the tool.
Read logComplete, netAdjustment, unsupportedAdjustmentIndices, unsupportedAdjustmentTotal using the meanings and sign conventions below.
Correct any rejected inputs and rerun; independently review the result under the stated scope.

Input field	Meaning	Value type	Requirement
adjustments	Rows [integer category code 0–3, finite signed amount, binary evidence-present flag].	array of array of number	Required; branch conditions below

Supply numeric rows [categoryCode,signedAmount,evidenceFlag], with integer category codes zero through three, finite signed amounts and evidence 0 or 1. The implementation validates but does not interpret or break down category codes. Sum all signed amounts for netAdjustment; for evidence=0 return the zero-based row index and add absolute amount to unsupportedAdjustmentTotal. Empty rows are accepted with zero totals and logComplete=true. Evidence flags are not verified.

net=sum(signedAmounts); unsupportedTotal=sum(abs(amount) where evidence==0); logComplete=(no unsupported rows)

Use the stated ordering, units and branch conditions.

Output field	Meaning	Value type
logComplete	True when every logged row has evidence flag 1; empty input is true.	boolean
netAdjustment	Signed total of all adjustment amounts, including unsupported rows.	number
unsupportedAdjustmentIndices	Zero-based indices of rows lacking a supplied evidence flag.	array of number
unsupportedAdjustmentTotal	Sum of absolute amounts of rows whose evidence flag is zero.	number

json

{
  "input": {
    "adjustments": [
      [
        0,
        25000,
        1
      ],
      [
        1,
        -10000,
        1
      ],
      [
        2,
        5000,
        0
      ]
    ]
  },
  "output": {
    "logComplete": false,
    "netAdjustment": 20000,
    "unsupportedAdjustmentIndices": [
      2
    ],
    "unsupportedAdjustmentTotal": 5000
  }
}

Limitations and assumptions

The result summarizes supplied audit observations under the stated arithmetic or checklist rule. It does not inspect underlying documents, select sufficient audit evidence, make a professional assurance judgment or establish regulatory compliance. Empty or all-true input can describe only the recorded assertions.

Supply explicit values and dense aligned arrays. Unexpected fields, wrong types and nonfinite scalar values are rejected; fixed-token, alignment and other branch conditions are explained above. A successful false flag, empty match list or unknown-evidence list differs from an input error. Extremely large inputs or nonrepresentable results may fail.

Alternative or Complementary methods

Use Agreed-Upon Procedures Specific Findings Format Lookup for a related operation: A findings-format review can record whether selected components have been documented for each procedure.

Use Change Management Ticket Approval Testing Steps for a related operation: Change-ticket review can track approval, testing, evidence, rollback and separation of duties as distinct steps.

References

Comparability Adjustment Like-for-Like Same-Store Log — tool.io

Similar or alternative tools

Agreed-Upon Procedures Specific Findings Format Lookup
A findings-format review can record whether selected components have been documented for each procedure.
Change Management Ticket Approval Testing Steps
Change-ticket review can track approval, testing, evidence, rollback and separation of duties as distinct steps.