This Audit Packet consolidates the balance-sheet schedules, double-entry ERP journal postings, U.S. GAAP ASC 405-20-40-1 legal novation authority, and Microsoft Z3 formal verification proofs for Certificate CERT-Z3-ASC40520-EEA077DD1B4C.
| Participating Entity | ERP | Gross AP Before | AP Extinguished | Residual AP After | Δ Net Equity (AR − AP) |
|---|---|---|---|---|---|
| External Electrical Wholesale Distributor (Counterparty F) | QUICKBOOKS_ONLINE | $0.00 | −$0.00 | $0.00 | $0.00 (Invariant) |
| General Contractor (Entity A) | QUICKBOOKS_ONLINE | $110,000.00 | −$95,000.00 | $15,000.00 | $0.00 (Invariant) |
| Heavy Crane & Rigging Fleet (Entity C) | NETSUITE | $115,000.00 | −$95,000.00 | $20,000.00 | $0.00 (Invariant) |
| Industrial Electrical & Plant Maintenance (Entity E) | XERO | $155,000.00 | −$85,000.00 | $70,000.00 | $0.00 (Invariant) |
| Ready-Mix & Aggregates Group (Entity D) | QUICKBOOKS_ONLINE | $85,000.00 | −$85,000.00 | $0.00 | $0.00 (Invariant) |
| Structural Steel Fabricator (Entity B) | QUICKBOOKS_ONLINE | $95,000.00 | −$95,000.00 | $0.00 | $0.00 (Invariant) |
| Invoice ID | Debtor Entity | Creditor Entity | GL Account Posting | Amount Extinguished |
|---|---|---|---|---|
| WB-HUB-ROOM_CTX_FLEET_POOL_03-CYC-01-node_hub_general_contractor_entit (HUB-ROOM_CTX_FLEET_POOL_03-CYC-01) | General Contractor (Entity A) | QUICKBOOKS_ONLINE | 2000 A/P Debit ↔ 1200 A/R Credit | $85,000.00 |
| WB-HUB-ROOM_CTX_FLEET_POOL_03-CYC-01-node_hub_structural_steel_fabrica (HUB-ROOM_CTX_FLEET_POOL_03-CYC-01) | Structural Steel Fabricator (Entity B) | NETSUITE | 2000 A/P Debit ↔ 1200 A/R Credit | $85,000.00 |
| WB-HUB-ROOM_CTX_FLEET_POOL_03-CYC-01-node_hub_heavy_crane_rigging_flee (HUB-ROOM_CTX_FLEET_POOL_03-CYC-01) | Heavy Crane & Rigging Fleet (Entity C) | NETSUITE | 2000 A/P Debit ↔ 1200 A/R Credit | $85,000.00 |
| WB-HUB-ROOM_CTX_FLEET_POOL_03-CYC-01-node_hub_ready_mix_aggregates_gro (HUB-ROOM_CTX_FLEET_POOL_03-CYC-01) | Ready-Mix & Aggregates Group (Entity D) | XERO | 2000 A/P Debit ↔ 1200 A/R Credit | $85,000.00 |
| WB-HUB-ROOM_CTX_FLEET_POOL_03-CYC-01-node_hub_industrial_electrical_pl (HUB-ROOM_CTX_FLEET_POOL_03-CYC-01) | Industrial Electrical & Plant Maintenance (Entity E) | QUICKBOOKS_ONLINE | 2000 A/P Debit ↔ 1200 A/R Credit | $85,000.00 |
| WB-HUB-ROOM_CTX_FLEET_POOL_03-CYC-02-node_hub_general_contractor_entit (HUB-ROOM_CTX_FLEET_POOL_03-CYC-02) | General Contractor (Entity A) | QUICKBOOKS_ONLINE | 2000 A/P Debit ↔ 1200 A/R Credit | $10,000.00 |
| WB-HUB-ROOM_CTX_FLEET_POOL_03-CYC-02-node_hub_structural_steel_fabrica (HUB-ROOM_CTX_FLEET_POOL_03-CYC-02) | Structural Steel Fabricator (Entity B) | NETSUITE | 2000 A/P Debit ↔ 1200 A/R Credit | $10,000.00 |
| WB-HUB-ROOM_CTX_FLEET_POOL_03-CYC-02-node_hub_heavy_crane_rigging_flee (HUB-ROOM_CTX_FLEET_POOL_03-CYC-02) | Heavy Crane & Rigging Fleet (Entity C) | NETSUITE | 2000 A/P Debit ↔ 1200 A/R Credit | $10,000.00 |
| Theorem | Formal SMT-LIB2 Invariant | Z3 Verdict |
|---|---|---|
| Theorem 1: Strict Balance-Sheet Net Equity Invariance (STRICT_NET_EQUITY_INVARIANCE) | ∀ u ∈ V, ∀ Δ_c ≥ 0: (AR'_u − AP'_u) = (AR_u − AP_u) ∧ Σ_{u ∈ V} (AR'_u − AP'_u) = 0 | Z3 UNSAT (3.81 ms) |
| Theorem 2: U.S. GAAP ASC 405-20-40-1 Multilateral Novation Validity (ASC_405_20_NOVATION_VALIDITY) | ∀ e ∈ Cycles: 0 < Δ(e) ≤ w(e) ∧ Undisputed(e) = True ∧ NovationConsented(e) = True | Z3 UNSAT (6.66 ms) |
| Theorem 3: FinCEN 31 CFR § 1010.100(ff)(5) Zero-Custody Exemption (FINCEN_ZERO_CUSTODY_EXEMPTION) | ∀ u ∈ V: AR_Extinguished(u) = AP_Extinguished(u) ∧ PlatformCustodialFloat = $0.00 | Z3 UNSAT (2.85 ms) |
| Theorem 4: Pareto Strict Liability & Financing Cost Reduction (PARETO_STRICT_LIABILITY_REDUCTION) | ∀ u ∈ V_cleared: AP'_u < AP_u ∧ ClearingFee(u) < WorkingCapitalInterestSaved(u) | Z3 UNSAT (1.53 ms) |
| Theorem 5: Blinded 2-Edge Boundary SHA-256 Merkle Proof Integrity (MERKLE_BLINDED_LOCAL_VERIFIABILITY) | ∀ C ∈ Cycles, ∀ u ∈ C: VerifyMerkleRoot(L_u, π_u, M_root) = True ∧ NonAdjacentLeaked(u) = 0 | Z3 UNSAT (7.79 ms) |