The working papers, not the assertion
A client running a Smith Manoeuvre or cash damming brings you a year of commingled transactions and a question about tracing. ACRU keeps that trail as it happens — each borrowed dollar against the use it funded, each figure with the working paper behind it — and hands you a package you can tie out.
The tracing breaks between engagements, not during them. Draws get taken in March and described in February of the following year; a line of credit that funded a deductible expense also paid for a holiday; the client's own record of which is which is a spreadsheet with a formula that stopped being copied down in year three. By the time it reaches you it is a reconstruction, and a reconstruction is what a reviewer will treat it as.
What lands on your desk
A package, per facility, per year, composed so that every total can be opened rather than taken on trust. Each figure carries:
- the draws behind it — date, amount, sub-account, and the use each one funded;
- the document evidencing each movement, and what it is;
- interest attributed to those uses in exact cents, separating what accrued from what the lender actually charged;
- every subsequent event that changed the answer — a personal draw on the same facility, a return-of-capital distribution, a disposition — recorded as an event beside the original rather than as an edit over it;
- the assumption set and the methodology version each computed figure was produced under, so a working-paper reference resolves to a document that has not moved.
No specimen of that package is published here, because the platform is not open and a specimen of something nothing has produced yet is a mock-up. What you can open today is the arithmetic and the sourcing behind it: the rules in force, in full, and the assumption sets every published figure is computed under — including the effects they leave out. Check those before you rely on anything downstream of them; that is what they are published for.
The record the package is drawn from is kept continuously rather than assembled in the spring — how the tracing works is the mechanism, and it is the part worth an accountant's scrutiny, since a package is only as good as the moment its underlying facts were captured.
The methodology is published and versioned, so you can check the arithmetic before you rely on it, and every figure carries the assumption set it was computed under. Each version keeps its own permanent address — v1.1 is the one in force — so a file note citing it stays valid after the methodology moves on. ACRU computes and records; it does not characterise a client's tax position, and it does not give advice — the standing disclaimer says so in those words, and the conclusions stay yours.
Working papers you can tie out, not an assertion you have to trust.
Every figure carries the working paper behind it and the assumption-set version it was computed under, and the methodology is published so you can check the arithmetic before you rely on it. Join the waitlist for the accountant preview.