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-ASC40520-3A44D72FE8A2.
| Participating Entity | ERP | Gross AP Before | AP Extinguished | Residual AP After | Δ Net Equity (AR − AP) |
|---|---|---|---|---|---|
| General Contractor (Participant A) | QUICKBOOKS_ONLINE | $85,000.00 | −$65,000.00 | $20,000.00 | $0.00 (Invariant) |
| Structural Steel Supplier (Participant B) | QUICKBOOKS_ONLINE | $100,000.00 | −$100,000.00 | $0.00 | $0.00 (Invariant) |
| Mechanical & HVAC Contractor (Participant E) | NETSUITE | $50,000.00 | −$35,000.00 | $15,000.00 | $0.00 (Invariant) |
| Ready-Mix Concrete Supplier (Participant C) | NETSUITE | $185,000.00 | −$100,000.00 | $85,000.00 | $0.00 (Invariant) |
| Electrical Subcontractor (Participant D) | QUICKBOOKS_ONLINE | $65,000.00 | −$65,000.00 | $0.00 | $0.00 (Invariant) |
| Invoice ID | Debtor Entity | Creditor Entity | GL Account Posting | Amount Extinguished |
|---|---|---|---|---|
| WB-CLUSTER-TX-CONST-2026-CYC-01-node_apex_gc (CLUSTER-TX-CONST-2026-CYC-01) | General Contractor (Participant A) | QUICKBOOKS_ONLINE | 2000 A/P Debit ↔ 1200 A/R Credit | $65,000.00 |
| WB-CLUSTER-TX-CONST-2026-CYC-01-node_brazos_steel (CLUSTER-TX-CONST-2026-CYC-01) | Structural Steel Supplier (Participant B) | NETSUITE | 2000 A/P Debit ↔ 1200 A/R Credit | $65,000.00 |
| WB-CLUSTER-TX-CONST-2026-CYC-01-node_lonestar_concrete (CLUSTER-TX-CONST-2026-CYC-01) | Ready-Mix Concrete Supplier (Participant C) | STRIPE_INVOICING | 2000 A/P Debit ↔ 1200 A/R Credit | $65,000.00 |
| WB-CLUSTER-TX-CONST-2026-CYC-01-node_trinity_elec (CLUSTER-TX-CONST-2026-CYC-01) | Electrical Subcontractor (Participant D) | XERO | 2000 A/P Debit ↔ 1200 A/R Credit | $65,000.00 |
| WB-CLUSTER-TX-CONST-2026-CYC-02-node_brazos_steel (CLUSTER-TX-CONST-2026-CYC-02) | Structural Steel Supplier (Participant B) | NETSUITE | 2000 A/P Debit ↔ 1200 A/R Credit | $35,000.00 |
| WB-CLUSTER-TX-CONST-2026-CYC-02-node_gulf_hvac (CLUSTER-TX-CONST-2026-CYC-02) | Mechanical & HVAC Contractor (Participant E) | QUICKBOOKS_ONLINE | 2000 A/P Debit ↔ 1200 A/R Credit | $35,000.00 |
| WB-CLUSTER-TX-CONST-2026-CYC-02-node_lonestar_concrete (CLUSTER-TX-CONST-2026-CYC-02) | Ready-Mix Concrete Supplier (Participant C) | STRIPE_INVOICING | 2000 A/P Debit ↔ 1200 A/R Credit | $35,000.00 |
| 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 (88.75 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 (86.78 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 (1.66 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 (0.93 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 (5.34 ms) |