[ai-anomaly-detection] iqr_anomalies

[ai-anomaly-detection] Flag points deviating from their trailing-window mean by > threshold sigmas.

[ai-anomaly-detection] Indices of values beyond threshold standard deviations from the mean.

[aro-computation] Year-by-year unwinding; closing balance equals the settlement amount.

[aro-computation] PV of an inflated future restoration cost.

[aro-computation] IFRIC 1 revision: returns the adjustment to BOTH provision and asset (+ = increase).

[automated-reconciliation] Pair items with equal amount and reference. Each item used once.

[automated-reconciliation] Find a combination of candidates summing to the target amount (batched settlements).

[automated-reconciliation] Pair items whose amounts differ by <= tol; returns (a, b, difference).

[banking-compliance] buffer_check

[banking-compliance] Works for CET1, Tier 1, or Total capital against risk-weighted assets.

[banking-compliance] lcr

[banking-compliance] leverage_ratio

[banking-compliance] nsfr

[banking-compliance] exposures: list of (exposure_amount, risk_weight).

[budget-forecast] cagr

[budget-forecast] driver_based_budget

[budget-forecast] project_revenue

[budget-forecast] scenario_delta

[company-valuation] enterprise_value

[company-valuation] equity_value

[company-valuation] NPV of cashflows starting at t=1.

[company-valuation] terminal_value_exit_multiple

[company-valuation] terminal_value_gordon

[corporate-consolidation] Group share of equity - quick reasonableness check.

[corporate-consolidation] Full goodwill (IFRS 3 option / US GAAP requirement).

[corporate-consolidation] Partial goodwill: NCI measured at proportionate share of net assets.

[corporate-consolidation] nci_at_acquisition

[corporate-consolidation] nci_share_of_profit

[credit-analysis] Headroom as fraction of covenant level. Positive = compliant.

[credit-analysis] Cash flow available for debt service / total debt service.

[credit-analysis] (EBITDA - maintenance capex) / (interest + scheduled principal + leases).

[credit-analysis] interest_coverage

[credit-analysis] net_leverage

[crypto-accounting] IAS 38 cost model: impair to lowest observed; no reversal above carrying (simplified - IFRS allows reversal to the impaired-cost ceiling).

[crypto-accounting] US GAAP (ASU 2023-08): measure at fair value, changes through net income.

[crypto-accounting] lots: (units, unit_cost) in acquisition order.

[cvp-breakeven] breakeven_sales

[cvp-breakeven] breakeven_units

[cvp-breakeven] contribution_margin

[cvp-breakeven] degree_of_operating_leverage

[cvp-breakeven] Returned as a ratio of actual sales.

[cvp-breakeven] units_for_target_profit

[debt-payoff] avalanche_schedule

[debt-payoff] interest_savings

[debt-payoff] monthly_interest

[debt-payoff] snowball_schedule

[debt-restructuring] haircut_pct

[debt-restructuring] PV of interest-only payments plus bullet principal, at the discount rate.

[debt-restructuring] tranches: (name, claim) in priority order. Returns recovery per tranche.

[deferred-tax] DTL for taxable differences, DTA for deductible ones, at enacted rate.

[deferred-tax] effective_tax_rate

[deferred-tax] P&L (or OCI) impact of remeasuring the deferred balance at a new enacted rate.

[deferred-tax] Positive = taxable temporary difference (DTL); negative = deductible (DTA).

[earned-value-mgmt] EAC assuming remaining work at budgeted rates (variance was one-off).

[earned-value-mgmt] EAC where both cost and schedule performance affect remaining work.

[earned-value-mgmt] EAC assuming current cost performance continues.

[earned-value-mgmt] Cost performance needed on remaining work to hit BAC.

[earned-value-mgmt] variances

[ecl-computation] ECL for one period: PD x LGD x EAD x discount.

[ecl-computation] Lifetime ECL: sum of marginal-PD-weighted discounted losses per period (t starts at 1).

[ecl-computation] Simplified-approach provision per aging bucket; includes 'total'.

[ecl-computation] Probability-weighted ECL across macro scenarios; weights must sum to 1.

[financial-analysis] ROE = margin x asset turnover x leverage.

[financial-analysis] liquidity_ratios

[financial-analysis] profitability_ratios

[financial-analysis] None when the denominator is zero/negative-meaningless rather than raising.

[financial-analysis] solvency_ratios

[fixed-asset-accounting] Positive = gain, negative = loss.

[fixed-asset-accounting] Annual DDB charges; never depreciates below residual.

[fixed-asset-accounting] straight_line

[fixed-asset-accounting] units_of_production

[forensic-accounting] benford_test

[forensic-accounting] first_digit

[forensic-accounting] Share of amounts that are exact multiples of base - a fraud tell.

[insurance-reserving] Volume-weighted age-to-age factors from a cumulative paid/incurred triangle. triangle[i] = accident year i's cumulative values by development period.

[insurance-reserving] ibnr

[insurance-reserving] project_ultimates

[intercompany-accounting] Eliminate IC revenue/COGS and defer unrealized margin in inventory.

[intercompany-accounting] Compare IC receivable on A vs IC payable on B per counterparty key.

[intercompany-accounting] Profit to eliminate on inventory still held within the group.

[inventory-costing] purchases: list of (units, unit_cost) in order. Returns COGS and ending value.

[inventory-costing] IAS 2 lower of cost and NRV writedown (0 if NRV >= cost).

[inventory-costing] lifo_cogs_periodic

[inventory-costing] weighted_average_cogs

[investment-analysis] Bisection IRR; requires a sign change over [lo, hi].

[investment-analysis] cashflows[0] at t=0 (usually negative).

[investment-analysis] Years to recover the t=0 outflow (fractional, undiscounted).

[investment-analysis] profitability_index

[journal-entry] prorate_accrual

[journal-entry] Flip Dr/Cr for an accrual reversal.

[journal-entry] lines: [{'account': str, 'dr': float, 'cr': float}]. Checks Dr = Cr and no dual-sided lines.

[lbo-modeling] run_lbo

[lease-accounting] Year-by-year liability rollforward for payments in arrears.

[lease-accounting] PV of level lease payments at the discount rate (IBR or implicit rate).

[lease-accounting] Straight-line ROU depreciation (no residual).

[net-worth-tracker] asset_allocation

[net-worth-tracker] debt_to_asset_ratio

[net-worth-tracker] liquid_asset_ratio

[net-worth-tracker] net_worth