# 资本开支、在建工程与折旧

从取得、付款与可用三个日期重建设备状态，再用Costco完整PP&E表核存量桥；Caterpillar出租设备作为可选对照。

Entry: zh-bf12 | Node: BF-12 | Language: zh | Editorial revision: 2026-09-21

## Teaching instructions
你正在教 BF-12《资本开支、在建工程与折旧》，材料版本2026-09-21。学习任务：独立重建预付/在建/使用中资产/应付/折旧；核3,890−1,013=2,877并区分5,498现金。
Agent 接口把 Costco 主线记为 retail；这只是既有教学入口的接口名，不新增正文行业分支。MIT与Costco为核心必读；Caterpillar只在读者展开可选对照后转为必读。optional只有读者启用后才变为必读。先实际打开指定公开原文单元，分页读到单元结束，必要表图核原页，记录标题/版本/位置/范围与当前用途。文献目录、工具返回标题或作者先前已读记录都不能代替本次读取；runtime_reading_log从空数组开始。读取失败先找同版本正式等价原文，仍缺则说明该单元缺口，不凭摘要补讲。
诊断任务：{"retail": "独立重建预付/在建/使用中资产/应付/折旧；核3,890−1,013=2,877并区分5,498现金。"}。补充任务：只把付款推迟到2026-06，取得日2026-02、可用日2026-04保持不变；先写3月末和12月末哪些余额改变，再核当年折旧是否改变。
随后沿本包完整正文、实际输入、静态实验与题解推进一个完整任务，先让读者解释或计算再反馈；已会的基础跳过。默认用Costco比较期和设备教学时钟迁移；Caterpillar只是读者展开后的可选对照，启用后再读其Note1D/Note9。通过尺度：正向状态表平衡，资源未取得时不生成CIP、不提前折旧；差额1,608不自动归因为处置。
保持真实披露、分析计算、教学模型三种身份，参数只改变模型，不反写真实公司数据。资料不足处不要补造差额或估值。最后明确：读者已经能独立重建什么，换一份材料时还需先核哪些条件？

Before substantive teaching, actually retrieve every required reading unit for the selected scope. Read its complete designated section, including necessary assumptions, tables and footnotes. A working URL or an editorial access date is not a runtime reading receipt. Record the actual version, location, scope and what it supports. If unavailable, use a previously verified equivalent source; if the required unit remains unavailable, identify that gap rather than teach it from memory. Start runtime_reading_log empty. Once reading is complete, use a substantive diagnostic or follow the reader's request for direct explanation. Advance one complete reasoning task at a time; skip mastered basics. Distinguish original facts, supplied teaching assumptions and inference.

## Required readings and runtime protocol
```json
{
  "export_mode": "public",
  "default_branch": "retail",
  "branch_options": [
    "retail"
  ],
  "branch_tasks": {
    "retail": "独立重建预付/在建/使用中资产/应付/折旧；核3,890−1,013=2,877并区分5,498现金。"
  },
  "selection_rules": {
    "common": "始终必读",
    "selected": "只读所选主分支",
    "all": "读所有主分支",
    "optional": "读者启用后再读；cat/epw/cross不同入口"
  },
  "required_readings": [
    {
      "source_id": "BFDE-MIT",
      "title": "MIT OCW 15.515 Session 7 — Accounting for Long-lived Assets",
      "authors": [
        "MIT OpenCourseWare"
      ],
      "version": "Fall 2003, 14 slides",
      "access": {
        "kind": "pdf_full_text",
        "uri": "https://ocw.mit.edu/courses/15-515-financial-accounting-fall-2003/c14a0767af3d7544d85e4b20eb6be1bb_lec7.pdf"
      },
      "required_unit": {
        "locator": "slides2–8,11",
        "scope": "采用单元含制造成本路径、分摊和估计变更",
        "purpose": "分开取得、付款、可用及分摊"
      },
      "supports": "成本、资源用途、残值、寿命和分摊。采用制造折旧可能先入库存的路径，不采用旧时代普遍性陈述或租赁政策。",
      "branch": "common"
    },
    {
      "source_id": "BF-S-COST-FY2025-PDF",
      "title": "Costco Wholesale Corporation — FY2025 Annual Report",
      "authors": [
        "Costco Wholesale Corporation"
      ],
      "version": "FY ended 2025-08-31; comparative 2024-09-01; 52 weeks each",
      "access": {
        "kind": "pdf_full_text",
        "uri": "https://s201.q4cdn.com/287523651/files/doc_financials/2025/ar/COST-Annual-Report-2025.pdf"
      },
      "required_unit": {
        "locator": "IR Note1 pp42–43 and CF p39; PDF48–49,45",
        "scope": "完整PPE政策/表和现金购建/补充行",
        "purpose": "重建Costco存量及现金差额"
      },
      "supports": "完整PP&E结构、租赁五视图与经营周转部件。PP&E现金/存量和租赁费用/特定现金的边界保留，混合应收不作为客户DSO。",
      "branch": "common"
    }
  ],
  "optional_readings": [
    {
      "source_id": "BBC-C04",
      "title": "Caterpillar Inc. — FY2025 Form 10-K",
      "authors": [
        "Caterpillar Inc."
      ],
      "version": "FY ended 2025-12-31; comparatives recast in this filing after July 1, 2025 organization changes",
      "access": {
        "kind": "html_full_text",
        "uri": "https://www.sec.gov/Archives/edgar/data/18230/000001823026000008/cat-20251231.htm"
      },
      "required_unit": {
        "locator": "Note1D pp64–65; Note9 p89",
        "scope": "完整折旧政策与PPE表",
        "purpose": "出租设备对照"
      },
      "supports": "制造与出租资产用途、公司历史驱动定义、报告分部到收入/税前利润的完整桥。不得把volume包含的组合效果当结构性贡献率。",
      "branch": "cat",
      "activated_by": "cat"
    }
  ],
  "runtime_reading_log": [],
  "supplied_inputs": {
    "input_id": "BFDE-SHARED-20260921-v1",
    "historical": {
      "scope": [
        "BF-12",
        "BF-13",
        "BF-14",
        "BF-18",
        "BF-17",
        "BF-16"
      ],
      "retrieved_on": "2026-09-21",
      "identity": "Historical financial-statement observations; teaching cases are separately labelled. Values are not stock valuation inputs.",
      "costco": {
        "source_id": "BF-S-COST-FY2025-PDF",
        "unit": "USD million",
        "periods": [
          "2025-08-31",
          "2024-09-01"
        ],
        "fiscal_weeks": [
          52,
          52
        ],
        "ppe": {
          "locator": "FY2025 annual-report PDF printed pp42–43; PDF pp48–49",
          "land": [
            10323,
            9447
          ],
          "buildings_improvements": [
            25508,
            23727
          ],
          "equipment_fixtures": [
            13127,
            12387
          ],
          "construction_in_progress": [
            1882,
            1389
          ],
          "gross": [
            50840,
            46950
          ],
          "accumulated_depreciation_amortization_positive": [
            18931,
            17918
          ],
          "net": [
            31909,
            29032
          ]
        },
        "flows": {
          "locator": "Printed pp35,39; PDF pp41,45",
          "net_sales": [
            269912,
            249625
          ],
          "merchandise_costs": [
            239886,
            222358
          ],
          "cash_ppe_additions_outflow_positive": [
            5498,
            4710
          ],
          "consolidated_depreciation_amortization": [
            2426,
            2237
          ],
          "capex_included_in_liabilities_supplemental_noncash": [
            193,
            203
          ],
          "cashflow_inventory_adjustment": [
            559,
            -2068
          ],
          "cashflow_accounts_payable_adjustment": [
            404,
            1938
          ],
          "cfo": [
            13335,
            11339
          ]
        },
        "working_capital": {
          "locator": "Printed p37 balance sheet; pp41–42 Receivables, Net; p39 cash flow",
          "inventory": [
            18116,
            18647
          ],
          "accounts_payable": [
            19783,
            19421
          ],
          "receivables_net": [
            3203,
            2721
          ],
          "deferred_membership_fees": [
            2854,
            2501
          ],
          "receivables_identity": "Includes vendor, credit-card, reinsurance and tax receivables; do not use total as customer credit-sale receivables.",
          "payable_days_denominator": "Merchandise costs proxy, not independently observed credit purchases."
        },
        "leases_2025": {
          "locator": "Note5 printed pp50–51; PDF pp56–57; policy printed p43",
          "operating_rou_asset": 2725,
          "finance_lease_asset_net": 1488,
          "finance_asset_balance_sheet_location": "Other long-term assets",
          "operating_liability_current": 208,
          "operating_liability_noncurrent": 2460,
          "finance_liability_current": 78,
          "finance_liability_noncurrent": 1401,
          "operating_cost": 271,
          "finance_asset_amortization": 102,
          "finance_interest_expense": 63,
          "variable_cost": 182,
          "total_cost_reported": 618,
          "cash_operating_leases": 255,
          "cash_finance_interest": 58,
          "cash_finance_principal": 147,
          "cash_scope": "Cash paid for amounts included in measurement of lease liabilities; not total lease cash payments including variable payments.",
          "new_modified_operating_rou": 294,
          "new_modified_finance_rou": 131,
          "remaining_term_years_operating_finance": [
            20,
            25
          ],
          "payment_buckets": [
            "FY2026",
            "FY2027",
            "FY2028",
            "FY2029",
            "FY2030",
            "Thereafter"
          ],
          "operating_payments": [
            267,
            250,
            235,
            204,
            184,
            2451
          ],
          "operating_payments_total": 3591,
          "operating_interest_deduction": 923,
          "operating_liability": 2668,
          "finance_payments": [
            133,
            132,
            135,
            122,
            109,
            1780
          ],
          "finance_payments_total": 2411,
          "finance_interest_deduction": 932,
          "finance_liability": 1479,
          "signed_not_commenced_payments_excluded": 1094,
          "future_operating_sublease_income_not_netted": 92
        }
      },
      "salesforce": {
        "source_id": "BBC-C01",
        "unit": "USD million",
        "periods": [
          "2026-01-31",
          "2025-01-31"
        ],
        "income": {
          "locator": "Consolidated Statements of Operations p58 including notes1–2; MD&A Research and Development",
          "total_revenue": [
            41525,
            37895
          ],
          "rd_expense": [
            5993,
            5493
          ],
          "rd_sbc_included": [
            1162,
            1091
          ],
          "acquired_intangibles_amortization_cost_of_revenue": [
            692,
            750
          ],
          "acquired_intangibles_amortization_sales_marketing": [
            995,
            901
          ]
        },
        "working_capital": {
          "locator": "Balance sheet p57; Note2 Unearned Revenue p71; MD&A seasonal nature pp39–40",
          "accounts_receivable_net": [
            14339,
            11945
          ],
          "unearned_revenue": [
            24317,
            20743
          ],
          "unearned_opening_2026": 20743,
          "billings_and_other_2026": 45099,
          "revenue_over_time_2026": 39041,
          "revenue_point_in_time_2026": 2484,
          "unearned_acquired_informatica": 651,
          "identity": "Billings and other includes FX, contract assets and business combinations; neither cash receipts nor organic billings."
        },
        "leases_2026": {
          "locator": "Note6 Leases and Other Commitments pp75–77; Note1 Leases pp67–68",
          "operating_rou_asset": 2003,
          "finance_lease_asset_gross": 1427,
          "finance_accumulated_amortization_positive": 813,
          "finance_lease_asset_net": 614,
          "finance_asset_balance_sheet_location": "Property and equipment",
          "operating_liability_current": 548,
          "operating_liability_noncurrent": 2189,
          "finance_liability_current": 275,
          "finance_liability_noncurrent": 260,
          "operating_cost": 614,
          "finance_asset_amortization": 375,
          "finance_interest_expense": 25,
          "cash_operating_leases": 695,
          "cash_finance_interest": 25,
          "cash_finance_principal": 367,
          "remaining_term_years_operating_finance": [
            7,
            3
          ],
          "payment_buckets": [
            "FY2027",
            "FY2028",
            "FY2029",
            "FY2030",
            "FY2031",
            "Thereafter"
          ],
          "operating_payments": [
            615,
            571,
            493,
            338,
            268,
            790
          ],
          "operating_payments_total": 3075,
          "operating_interest_deduction": 338,
          "operating_liability": 2737,
          "finance_payments": [
            289,
            120,
            76,
            58,
            26,
            0
          ],
          "finance_payments_total": 569,
          "finance_interest_deduction": 34,
          "finance_liability": 535
        },
        "informatica_2025_ppa": {
          "locator": "Note7 Informatica, Inc., pp77–79",
          "acquisition_period": "November 2025",
          "status": "Preliminary purchase-price allocation at FY2026 filing; measurement period not complete",
          "consideration_components": {
            "cash": 9538,
            "preexisting_relationship": 62,
            "assumed_equity_purchase_component": 36
          },
          "consideration_total": 9636,
          "assets": {
            "cash": 1405,
            "receivables": 233,
            "ppe": 128,
            "operating_rou": 27,
            "other_assets": 149,
            "goodwill": 5257,
            "identifiable_intangibles": 3818
          },
          "liabilities_positive": {
            "payables_accruals_current": 221,
            "unearned_revenue": 651,
            "operating_lease_liabilities": 30,
            "other_noncurrent": 36,
            "deferred_tax_liability": 443
          },
          "intangibles": [
            {
              "name": "Cloud developed technology",
              "amount": 1350,
              "life_years": 7
            },
            {
              "name": "Other developed technology",
              "amount": 270,
              "life_years": 3
            },
            {
              "name": "Customer relationships",
              "amount": 1840,
              "life_years": 10
            },
            {
              "name": "Trade names",
              "amount": 79,
              "life_years": 4
            },
            {
              "name": "Backlog",
              "amount": 279,
              "life_years": 2
            }
          ],
          "assumed_equity_fair_value": 330,
          "assumed_equity_future_service_component": 294
        },
        "intangible_roll": {
          "locator": "Note8 pp80–81; addition/retirement columns are net movements, not gross acquisition or amortization flows",
          "gross_opening": 10183,
          "additions_and_retirements_net": 3956,
          "gross_closing": 14139,
          "accum_amortization_opening_positive": 5755,
          "expense_and_retirements_net_positive": 1569,
          "accum_amortization_closing_positive": 7324,
          "net_opening": 4428,
          "net_closing": 6815,
          "goodwill_opening": 51283,
          "regrello": 704,
          "informatica": 5257,
          "other_acquisitions_adjustments": 697,
          "goodwill_closing": 57941
        },
        "segment_identity": "One operating segment; Note1 p63 CODM assesses consolidated net income. Product offering revenue categories are not separately reported operating segments."
      },
      "caterpillar": {
        "source_id": "BBC-C04",
        "unit": "USD million",
        "periods": [
          "2025-12-31",
          "2024-12-31"
        ],
        "comparative_identity": "2024 figures as retrospectively adjusted in FY2025 filing after July 1, 2025 segment changes",
        "ppe": {
          "locator": "Note9 p89; Note1D pp64–65",
          "land": [
            616,
            612
          ],
          "buildings": [
            7761,
            7281
          ],
          "machinery_equipment": [
            13737,
            12523
          ],
          "capitalized_software": [
            1696,
            1609
          ],
          "equipment_leased_to_others": [
            6004,
            5701
          ],
          "construction_in_progress": [
            2092,
            1751
          ],
          "gross": [
            31906,
            29477
          ],
          "accumulated_depreciation_positive": [
            16766,
            16116
          ],
          "net": [
            15140,
            13361
          ],
          "consolidated_depreciation": [
            2093,
            1983
          ],
          "cat_financial_leased_to_others_depreciation": [
            699,
            722
          ]
        },
        "operating_profit_bridge": {
          "locator": "MD&A p33 Consolidated Operating Profit Comparison, original chart cat-20251231_g4.jpg; Definitions pp36–38",
          "opening_2024": 13072,
          "drivers": {
            "sales_volume_including_product_mix": 1218,
            "price_realization": -817,
            "manufacturing_costs": -2148,
            "sga_rd": -336,
            "currency": -32,
            "financial_products": 49,
            "restructuring": -85,
            "other": 230
          },
          "closing_2025": 11151,
          "bridge_identity": "Company historical attribution, not structural marginal profit coefficients."
        },
        "revenue_bridge": {
          "locator": "MD&A p31 Sales and Revenues Comparison",
          "opening_2024": 64809,
          "drivers": {
            "sales_volume": 3389,
            "price_realization": -817,
            "currency": 45,
            "financial_products": 163
          },
          "closing_2025": 67589
        },
        "segments_2025": {
          "locator": "Note23 pp115–121; external-column Financial Products footnote is integral",
          "rows": [
            {
              "name": "Construction Industries",
              "external_column": 24800,
              "intersegment_column": 260,
              "total_sales": 25060,
              "profit": 4675
            },
            {
              "name": "Resource Industries",
              "external_column": 12185,
              "intersegment_column": 289,
              "total_sales": 12474,
              "profit": 1988
            },
            {
              "name": "Power & Energy",
              "external_column": 27143,
              "intersegment_column": 5058,
              "total_sales": 32201,
              "profit": 6418
            },
            {
              "name": "Financial Products",
              "external_column": 4220,
              "intersegment_column": 0,
              "total_sales": 4220,
              "profit": 966
            }
          ],
          "financial_products_external_column_includes_group_revenue": 712,
          "reportable_sales_total": 73955,
          "all_other_sales": 327,
          "corporate_eliminations_sales": -6693,
          "consolidated_sales": 67589,
          "all_other_external_column": 46,
          "all_other_intersegment_column": 281,
          "corporate_external_column": -805,
          "corporate_intersegment_column": -5888,
          "reportable_profit_total": 14047,
          "profit_reconciling_items": {
            "all_other": -8,
            "cost_centers": -11,
            "corporate_costs": -1006,
            "timing": -175,
            "restructuring": -445,
            "inventory_method": 49,
            "postretirement_benefit": 185,
            "sbc": -230,
            "financing_costs": -180,
            "currency": -81,
            "goodwill_impairment": 0,
            "other_income_expense_method": -470,
            "other_method": -134
          },
          "consolidated_pretax_profit": 11541,
          "interest_expense_excluding_financial_products": 502,
          "other_income": 892,
          "consolidated_operating_profit": 11151
        }
      },
      "teaching_cvp": {
        "source_id": "BFDE-CVP",
        "identity": "OpenStax §3.5 fictional Company A/B example; not actual company observations",
        "unit": "USD",
        "assumptions": "Constant prices and unit variable costs, fixed product mix, unchanged fixed costs within the relevant range; reported income here is model operating income.",
        "companies": [
          {
            "name": "A",
            "sales": 250000,
            "variable_costs": 102000,
            "fixed_costs": 63000,
            "income": 85000
          },
          {
            "name": "B",
            "sales": 315000,
            "variable_costs": 105000,
            "fixed_costs": 125000,
            "income": 85000
          }
        ],
        "sales_changes": [
          0.1,
          -0.2
        ]
      }
    },
    "supplemental": {
      "costco_ppe_original_labels": [
        [
          "land",
          "Land",
          "土地",
          "N/A"
        ],
        [
          "buildings_improvements",
          "Buildings and improvements",
          "建筑及改良",
          "5–50 years"
        ],
        [
          "equipment_fixtures",
          "Equipment and fixtures",
          "设备及装置",
          "3–20 years"
        ],
        [
          "construction_in_progress",
          "Construction in progress",
          "在建工程",
          "N/A"
        ],
        [
          "gross",
          null,
          "原值合计（原表该行无行名）",
          null
        ],
        [
          "accumulated_depreciation_amortization_positive",
          "Accumulated depreciation and amortization",
          "累计折旧摊销（减项）",
          null
        ],
        [
          "net",
          "Property and equipment, net",
          "物业及设备净额",
          null
        ]
      ],
      "cat_ppe_original_labels": [
        [
          "land",
          "Land",
          "土地",
          "—"
        ],
        [
          "buildings",
          "Buildings and land improvements",
          "建筑及土地改良",
          "20–45 years"
        ],
        [
          "machinery_equipment",
          "Machinery, equipment and other",
          "机器、设备及其他",
          "2–10 years"
        ],
        [
          "capitalized_software",
          "Software",
          "软件",
          "3–7 years"
        ],
        [
          "equipment_leased_to_others",
          "Equipment leased to others",
          "出租给他人的设备",
          "1–7 years"
        ],
        [
          "construction_in_progress",
          "Construction-in-process",
          "在建工程",
          "—"
        ],
        [
          "gross",
          "Total property, plant and equipment, at cost",
          "物业厂房设备成本合计",
          null
        ],
        [
          "accumulated_depreciation_positive",
          "Less: Accumulated depreciation",
          "减：累计折旧",
          null
        ],
        [
          "net",
          "Property, plant and equipment–net",
          "物业厂房设备净额",
          null
        ]
      ],
      "costco_receivables_exact_scope": {
        "source_id": "BF-S-COST-FY2025-PDF",
        "locator": "IR PDF printed pp41–42; SEC pp43–44, Receivables, Net",
        "original_categories": [
          "vendor",
          "credit card incentive",
          "reinsurance",
          "third-party pharmacy",
          "other receivables"
        ],
        "explanation_zh": "其他应收主要为对政府的应收，多与税款有关。信用卡奖励应收不是顾客刷卡货款；结算期不超过四天的顾客刷卡货款另依现金政策列示。"
      },
      "costco_lease_2024": {
        "operating_rou_asset": 2617,
        "finance_lease_asset_net": 1433,
        "operating_liability_current": 179,
        "operating_liability_noncurrent": 2375,
        "finance_liability_current": 147,
        "finance_liability_noncurrent": 1351,
        "total_assets": 4050,
        "total_liabilities": 4052,
        "operating_cost": 284,
        "finance_asset_amortization": 97,
        "finance_interest_expense": 58,
        "variable_cost": 163,
        "total_cost_reported": 602,
        "cash_operating_leases": 274,
        "cash_finance_interest": 58,
        "cash_finance_principal": 136,
        "remaining_term": [
          19,
          23
        ],
        "discount_rate_percent": [
          2.67,
          4.59
        ]
      },
      "salesforce_lease_2025": {
        "operating_rou_asset": 2157,
        "operating_liability_current": 579,
        "operating_liability_noncurrent": 2380,
        "finance_lease_asset_gross": 1520,
        "finance_accumulated_amortization_positive": 708,
        "finance_lease_asset_net": 812,
        "finance_liability_current": 337,
        "finance_liability_noncurrent": 341,
        "operating_cost": 684,
        "finance_asset_amortization": 303,
        "finance_interest_expense": 28,
        "cash_operating_leases": 628,
        "cash_finance_interest": 27,
        "cash_finance_principal": 380,
        "remaining_term": [
          7,
          3
        ]
      },
      "intangible_rows": [
        {
          "label_original": "Acquired developed technology",
          "label_zh": "购入已开发技术",
          "gross_open": 2958,
          "gross_change_net": 1838,
          "gross_close": 4796,
          "accum_open": 1753,
          "accum_change_net": 654,
          "accum_close": 2407,
          "net_open": 1205,
          "net_close": 2389,
          "remaining_years": 4.4
        },
        {
          "label_original": "Customer relationships",
          "label_zh": "客户关系",
          "gross_open": 6894,
          "gross_change_net": 1765,
          "gross_close": 8659,
          "accum_open": 3820,
          "accum_change_net": 820,
          "accum_close": 4640,
          "net_open": 3074,
          "net_close": 4019,
          "remaining_years": 6.3
        },
        {
          "label_original": "Other (1)",
          "label_zh": "其他（商号、未开票订单、区域权利）",
          "gross_open": 331,
          "gross_change_net": 353,
          "gross_close": 684,
          "accum_open": 182,
          "accum_change_net": 95,
          "accum_close": 277,
          "net_open": 149,
          "net_close": 407,
          "remaining_years": 2.1
        }
      ],
      "future_amortization": {
        "buckets": [
          "FY2027",
          "FY2028",
          "FY2029",
          "FY2030",
          "FY2031",
          "Thereafter"
        ],
        "amounts": [
          1842,
          1412,
          1104,
          710,
          448,
          1299
        ]
      },
      "cat_profit_rows_original": [
        [
          "all_other",
          "Profit from All Other Segment",
          "其他分部利润"
        ],
        [
          "cost_centers",
          "Cost centers",
          "成本中心"
        ],
        [
          "corporate_costs",
          "Corporate costs",
          "公司共同成本"
        ],
        [
          "timing",
          "Timing",
          "确认时点差异"
        ],
        [
          "restructuring",
          "Restructuring costs",
          "重组成本"
        ],
        [
          "inventory_method",
          "Inventory/cost of sales",
          "存货／销售成本计量"
        ],
        [
          "postretirement_benefit",
          "Postretirement benefit income (expense)",
          "退休后福利收益（费用）"
        ],
        [
          "sbc",
          "Stock-based compensation expense",
          "股权薪酬费用"
        ],
        [
          "financing_costs",
          "Financing costs",
          "融资成本"
        ],
        [
          "currency",
          "Currency",
          "汇率"
        ],
        [
          "goodwill_impairment",
          "Goodwill impairment charge",
          "商誉减值"
        ],
        [
          "other_income_expense_method",
          "Other income/expense methodology differences",
          "其他损益计量方法差异"
        ],
        [
          "other_method",
          "Other methodology differences",
          "其他方法差异"
        ]
      ],
      "cat_segment_costs_2025": {
        "cost_of_goods_sold": [
          18393,
          9018,
          22474,
          0
        ],
        "sga_rd": [
          1902,
          1513,
          3330,
          829
        ],
        "other_segment_items": [
          90,
          -45,
          -21,
          2425
        ]
      },
      "cat_segments_2024": {
        "rows": [
          [
            "Construction Industries",
            25344,
            111,
            25455,
            6165
          ],
          [
            "Resource Industries",
            12100,
            371,
            12471,
            2538
          ],
          [
            "Power & Energy",
            24088,
            4766,
            28854,
            5736
          ],
          [
            "Financial Products Segment",
            4053,
            0,
            4053,
            932
          ]
        ],
        "total_profit": 15371,
        "reconciling": [
          43,
          -1,
          -889,
          133,
          -359,
          33,
          67,
          -223,
          -126,
          145,
          0,
          -740,
          -81
        ],
        "pretax": 13373,
        "revenue": 64809,
        "reportable_revenue": 70833,
        "all_other_revenue": 344,
        "corporate_revenue": -6368
      },
      "cat_segment_name_overrides": {
        "Financial Products": "Financial Products Segment"
      },
      "origins": {
        "costco_lease_2024": "BF-S-COST-FY2025-PDF Note5 printed pp50–51 / PDF pp56–57, reopened 2026-09-21",
        "salesforce_lease_2025": "BBC-C01 Note6 pp75–77, same-session full reading",
        "intangible_rows": "BBC-C01 Note8 pp80–81, same-session full reading",
        "cat_segment_costs_2025": "BBC-C04 Note23 p120, same-session full reading",
        "cat_segments_2024": "BBC-C04 Note23 pp118,120–121; comparatives as recast in FY2025 filing"
      }
    },
    "teaching": {
      "asset": {
        "identity": "Author synthetic example, not company transactions",
        "unit": "teaching currency units",
        "cost": 100,
        "residual": 0,
        "life_months": 60,
        "initial_cash": 150,
        "payment": "2026-01",
        "acquisition": "2026-02",
        "ready": "2026-04",
        "start": "2026-01",
        "months": 12,
        "convention": "Events at month start; same-day acquisition then ready then payment; depreciation at month end starting ready month, full months, no tax/interest/disposal, depreciation expensed in this example."
      },
      "intangible": {
        "identity": "Author synthetic accumulation model, not EPW estimates or Salesforce valuation",
        "unit": "teaching currency units",
        "rd": [
          100,
          120,
          80
        ],
        "sga_excluding_rd": [
          60,
          60,
          60
        ],
        "alpha": 1,
        "gamma": 0.3,
        "delta_r": 0.2,
        "delta_s": 0.2,
        "initial_r": 0,
        "initial_s": 0,
        "order": "Opening stock depreciates first; eligible current investment added at each period end. R&D and SG&A inputs do not overlap."
      },
      "cvp_extension": {
        "identity": "Author optional capacity-step variation; not OpenStax original inputs or CAT facts",
        "sales_change": 0.1,
        "step_enabled": false,
        "threshold": 0.15,
        "step_fixed_cost": 10000
      },
      "retail_cycle": {
        "identity": "Author synthetic inventory/cash-timing example, not Costco days",
        "unit": "teaching currency units and relative days",
        "cost": 100,
        "price": 150,
        "acquire_day": 0,
        "sale_day": 20,
        "collect_day": 23,
        "pay_day": 30,
        "order": "Day start: acquire, sell, collect, pay. Same-day effects follow this explicit convention; cumulative net cash can be negative as a financing-gap measure, not an observed bank balance."
      },
      "subscription_cycle": {
        "identity": "Author synthetic subscription funding example, not actual Salesforce contract",
        "unit": "teaching currency units and relative 30-day months",
        "amount": 120,
        "invoice_day": 0,
        "collection_day": 30,
        "term_months": 12,
        "monthly_cost": 6,
        "month_days": 30,
        "order": "Invoice and unconditional right at day0; each service month completed on day30*n; collection precedes same-day service cash cost. No refunds/tax, no costs before day30. Advances cover remaining service obligations."
      }
    },
    "provenance": {
      "lead_input_sha256": "5300ec0d05b830f8d6aa2ce72fd367beb3dc6bbfe044ff6cd28146e8beb7c68b",
      "lead_input_lines": 209,
      "transcription": "All supplied keys and amounts reproduced semantically; original byte hash identifies connector source, not this JSON serialization. Labels clarified in supplemental, raw observations unchanged.",
      "reference_plan_sha256": "d6a351ea333643dc50af7704a7984a43fb623f24a058db74726b12c418a1494b"
    },
    "canonical_file": "https://ou-liu-red-sugar.github.io/notebook/labs/bf-de/inputs.json"
  },
  "default_outputs": {
    "asset": {
      "identity": "Author synthetic example, not company transactions",
      "unit": "teaching currency units",
      "parameters": {
        "identity": "Author synthetic example, not company transactions",
        "unit": "teaching currency units",
        "cost": 100,
        "residual": 0,
        "life_months": 60,
        "initial_cash": 150,
        "payment": "2026-01",
        "acquisition": "2026-02",
        "ready": "2026-04",
        "start": "2026-01",
        "months": 12,
        "convention": "Events at month start; same-day acquisition then ready then payment; depreciation at month end starting ready month, full months, no tax/interest/disposal, depreciation expensed in this example."
      },
      "monthly_depreciation": 1.6666666666666667,
      "rows": [
        {
          "date": "2026-01-01",
          "event": "期初",
          "cash": 150,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 0,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-01-01",
          "event": "取得前付款：形成预付款",
          "cash": 50,
          "prepaid": 100,
          "cip": 0,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 0,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-01-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 100,
          "cip": 0,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 0,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-02-01",
          "event": "取得控制权：确认在建资源",
          "cash": 50,
          "prepaid": 0,
          "cip": 100,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 100,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-02-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 100,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 100,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-03-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 100,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 100,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-04-01",
          "event": "达到可用状态：在建转入使用中",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 0,
          "net_ppe": 100,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-04-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 1.6666666666666667,
          "net_ppe": 98.33333333333333,
          "accounts_payable": 0,
          "equity": 148.33333333333334,
          "total_assets": 148.33333333333334,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-05-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 3.3333333333333335,
          "net_ppe": 96.66666666666667,
          "accounts_payable": 0,
          "equity": 146.66666666666666,
          "total_assets": 146.66666666666666,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-06-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 5,
          "net_ppe": 95,
          "accounts_payable": 0,
          "equity": 145,
          "total_assets": 145,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-07-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 6.666666666666667,
          "net_ppe": 93.33333333333333,
          "accounts_payable": 0,
          "equity": 143.33333333333334,
          "total_assets": 143.33333333333334,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-08-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 8.333333333333334,
          "net_ppe": 91.66666666666667,
          "accounts_payable": 0,
          "equity": 141.66666666666666,
          "total_assets": 141.66666666666666,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-09-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 10,
          "net_ppe": 90,
          "accounts_payable": 0,
          "equity": 140,
          "total_assets": 140,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-10-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 11.666666666666666,
          "net_ppe": 88.33333333333333,
          "accounts_payable": 0,
          "equity": 138.33333333333334,
          "total_assets": 138.33333333333334,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-11-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 13.333333333333332,
          "net_ppe": 86.66666666666667,
          "accounts_payable": 0,
          "equity": 136.66666666666666,
          "total_assets": 136.66666666666666,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-12-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 14.999999999999998,
          "net_ppe": 85,
          "accounts_payable": 0,
          "equity": 135,
          "total_assets": 135,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        }
      ],
      "ending": {
        "date": "2026-12-末",
        "event": "月末分摊",
        "cash": 50,
        "prepaid": 0,
        "cip": 0,
        "in_use_gross": 100,
        "accumulated_depreciation": 14.999999999999998,
        "net_ppe": 85,
        "accounts_payable": 0,
        "equity": 135,
        "total_assets": 135,
        "period_depreciation": 1.6666666666666667,
        "balance_residual": 0
      }
    },
    "asset_late_payment": {
      "identity": "Author synthetic example, not company transactions",
      "unit": "teaching currency units",
      "parameters": {
        "identity": "Author synthetic example, not company transactions",
        "unit": "teaching currency units",
        "cost": 100,
        "residual": 0,
        "life_months": 60,
        "initial_cash": 150,
        "payment": "2026-06",
        "acquisition": "2026-02",
        "ready": "2026-04",
        "start": "2026-01",
        "months": 12,
        "convention": "Events at month start; same-day acquisition then ready then payment; depreciation at month end starting ready month, full months, no tax/interest/disposal, depreciation expensed in this example."
      },
      "monthly_depreciation": 1.6666666666666667,
      "rows": [
        {
          "date": "2026-01-01",
          "event": "期初",
          "cash": 150,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 0,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-01-末",
          "event": "月末分摊",
          "cash": 150,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 0,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-02-01",
          "event": "取得控制权：确认在建资源",
          "cash": 150,
          "prepaid": 0,
          "cip": 100,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 100,
          "accounts_payable": 100,
          "equity": 150,
          "total_assets": 250,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-02-末",
          "event": "月末分摊",
          "cash": 150,
          "prepaid": 0,
          "cip": 100,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 100,
          "accounts_payable": 100,
          "equity": 150,
          "total_assets": 250,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-03-末",
          "event": "月末分摊",
          "cash": 150,
          "prepaid": 0,
          "cip": 100,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 100,
          "accounts_payable": 100,
          "equity": 150,
          "total_assets": 250,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-04-01",
          "event": "达到可用状态：在建转入使用中",
          "cash": 150,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 0,
          "net_ppe": 100,
          "accounts_payable": 100,
          "equity": 150,
          "total_assets": 250,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-04-末",
          "event": "月末分摊",
          "cash": 150,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 1.6666666666666667,
          "net_ppe": 98.33333333333333,
          "accounts_payable": 100,
          "equity": 148.33333333333334,
          "total_assets": 248.33333333333334,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-05-末",
          "event": "月末分摊",
          "cash": 150,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 3.3333333333333335,
          "net_ppe": 96.66666666666667,
          "accounts_payable": 100,
          "equity": 146.66666666666666,
          "total_assets": 246.66666666666666,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-06-01",
          "event": "付款：结清应付",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 3.3333333333333335,
          "net_ppe": 96.66666666666667,
          "accounts_payable": 0,
          "equity": 146.66666666666666,
          "total_assets": 146.66666666666666,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-06-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 5,
          "net_ppe": 95,
          "accounts_payable": 0,
          "equity": 145,
          "total_assets": 145,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-07-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 6.666666666666667,
          "net_ppe": 93.33333333333333,
          "accounts_payable": 0,
          "equity": 143.33333333333334,
          "total_assets": 143.33333333333334,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-08-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 8.333333333333334,
          "net_ppe": 91.66666666666667,
          "accounts_payable": 0,
          "equity": 141.66666666666666,
          "total_assets": 141.66666666666666,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-09-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 10,
          "net_ppe": 90,
          "accounts_payable": 0,
          "equity": 140,
          "total_assets": 140,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-10-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 11.666666666666666,
          "net_ppe": 88.33333333333333,
          "accounts_payable": 0,
          "equity": 138.33333333333334,
          "total_assets": 138.33333333333334,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-11-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 13.333333333333332,
          "net_ppe": 86.66666666666667,
          "accounts_payable": 0,
          "equity": 136.66666666666666,
          "total_assets": 136.66666666666666,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-12-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 14.999999999999998,
          "net_ppe": 85,
          "accounts_payable": 0,
          "equity": 135,
          "total_assets": 135,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        }
      ],
      "ending": {
        "date": "2026-12-末",
        "event": "月末分摊",
        "cash": 50,
        "prepaid": 0,
        "cip": 0,
        "in_use_gross": 100,
        "accumulated_depreciation": 14.999999999999998,
        "net_ppe": 85,
        "accounts_payable": 0,
        "equity": 135,
        "total_assets": 135,
        "period_depreciation": 1.6666666666666667,
        "balance_residual": 0
      }
    },
    "asset_late_ready": {
      "identity": "Author synthetic example, not company transactions",
      "unit": "teaching currency units",
      "parameters": {
        "identity": "Author synthetic example, not company transactions",
        "unit": "teaching currency units",
        "cost": 100,
        "residual": 0,
        "life_months": 60,
        "initial_cash": 150,
        "payment": "2026-01",
        "acquisition": "2026-02",
        "ready": "2026-07",
        "start": "2026-01",
        "months": 12,
        "convention": "Events at month start; same-day acquisition then ready then payment; depreciation at month end starting ready month, full months, no tax/interest/disposal, depreciation expensed in this example."
      },
      "monthly_depreciation": 1.6666666666666667,
      "rows": [
        {
          "date": "2026-01-01",
          "event": "期初",
          "cash": 150,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 0,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-01-01",
          "event": "取得前付款：形成预付款",
          "cash": 50,
          "prepaid": 100,
          "cip": 0,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 0,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-01-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 100,
          "cip": 0,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 0,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-02-01",
          "event": "取得控制权：确认在建资源",
          "cash": 50,
          "prepaid": 0,
          "cip": 100,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 100,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-02-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 100,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 100,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-03-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 100,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 100,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-04-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 100,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 100,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-05-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 100,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 100,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-06-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 100,
          "in_use_gross": 0,
          "accumulated_depreciation": 0,
          "net_ppe": 100,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-07-01",
          "event": "达到可用状态：在建转入使用中",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 0,
          "net_ppe": 100,
          "accounts_payable": 0,
          "equity": 150,
          "total_assets": 150,
          "period_depreciation": 0,
          "balance_residual": 0
        },
        {
          "date": "2026-07-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 1.6666666666666667,
          "net_ppe": 98.33333333333333,
          "accounts_payable": 0,
          "equity": 148.33333333333334,
          "total_assets": 148.33333333333334,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-08-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 3.3333333333333335,
          "net_ppe": 96.66666666666667,
          "accounts_payable": 0,
          "equity": 146.66666666666666,
          "total_assets": 146.66666666666666,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-09-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 5,
          "net_ppe": 95,
          "accounts_payable": 0,
          "equity": 145,
          "total_assets": 145,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-10-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 6.666666666666667,
          "net_ppe": 93.33333333333333,
          "accounts_payable": 0,
          "equity": 143.33333333333334,
          "total_assets": 143.33333333333334,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-11-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 8.333333333333334,
          "net_ppe": 91.66666666666667,
          "accounts_payable": 0,
          "equity": 141.66666666666666,
          "total_assets": 141.66666666666666,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        },
        {
          "date": "2026-12-末",
          "event": "月末分摊",
          "cash": 50,
          "prepaid": 0,
          "cip": 0,
          "in_use_gross": 100,
          "accumulated_depreciation": 10,
          "net_ppe": 90,
          "accounts_payable": 0,
          "equity": 140,
          "total_assets": 140,
          "period_depreciation": 1.6666666666666667,
          "balance_residual": 0
        }
      ],
      "ending": {
        "date": "2026-12-末",
        "event": "月末分摊",
        "cash": 50,
        "prepaid": 0,
        "cip": 0,
        "in_use_gross": 100,
        "accumulated_depreciation": 10,
        "net_ppe": 90,
        "accounts_payable": 0,
        "equity": 140,
        "total_assets": 140,
        "period_depreciation": 1.6666666666666667,
        "balance_residual": 0
      }
    }
  },
  "prompt": "你正在教 BF-12《资本开支、在建工程与折旧》，材料版本2026-09-21。学习任务：独立重建预付/在建/使用中资产/应付/折旧；核3,890−1,013=2,877并区分5,498现金。\nAgent 接口把 Costco 主线记为 retail；这只是既有教学入口的接口名，不新增正文行业分支。MIT与Costco为核心必读；Caterpillar只在读者展开可选对照后转为必读。optional只有读者启用后才变为必读。先实际打开指定公开原文单元，分页读到单元结束，必要表图核原页，记录标题/版本/位置/范围与当前用途。文献目录、工具返回标题或作者先前已读记录都不能代替本次读取；runtime_reading_log从空数组开始。读取失败先找同版本正式等价原文，仍缺则说明该单元缺口，不凭摘要补讲。\n诊断任务：{\"retail\": \"独立重建预付/在建/使用中资产/应付/折旧；核3,890−1,013=2,877并区分5,498现金。\"}。补充任务：只把付款推迟到2026-06，取得日2026-02、可用日2026-04保持不变；先写3月末和12月末哪些余额改变，再核当年折旧是否改变。\n随后沿本包完整正文、实际输入、静态实验与题解推进一个完整任务，先让读者解释或计算再反馈；已会的基础跳过。默认用Costco比较期和设备教学时钟迁移；Caterpillar只是读者展开后的可选对照，启用后再读其Note1D/Note9。通过尺度：正向状态表平衡，资源未取得时不生成CIP、不提前折旧；差额1,608不自动归因为处置。\n保持真实披露、分析计算、教学模型三种身份，参数只改变模型，不反写真实公司数据。资料不足处不要补造差额或估值。最后明确：读者已经能独立重建什么，换一份材料时还需先核哪些条件？",
  "selected_branch": "retail",
  "required_readings_by_branch": {
    "retail": [
      {
        "source_id": "BFDE-MIT",
        "title": "MIT OCW 15.515 Session 7 — Accounting for Long-lived Assets",
        "authors": [
          "MIT OpenCourseWare"
        ],
        "version": "Fall 2003, 14 slides",
        "access": {
          "kind": "pdf_full_text",
          "uri": "https://ocw.mit.edu/courses/15-515-financial-accounting-fall-2003/c14a0767af3d7544d85e4b20eb6be1bb_lec7.pdf"
        },
        "required_unit": {
          "locator": "slides2–8,11",
          "scope": "采用单元含制造成本路径、分摊和估计变更",
          "purpose": "分开取得、付款、可用及分摊"
        },
        "supports": "成本、资源用途、残值、寿命和分摊。采用制造折旧可能先入库存的路径，不采用旧时代普遍性陈述或租赁政策。",
        "branch": "common"
      },
      {
        "source_id": "BF-S-COST-FY2025-PDF",
        "title": "Costco Wholesale Corporation — FY2025 Annual Report",
        "authors": [
          "Costco Wholesale Corporation"
        ],
        "version": "FY ended 2025-08-31; comparative 2024-09-01; 52 weeks each",
        "access": {
          "kind": "pdf_full_text",
          "uri": "https://s201.q4cdn.com/287523651/files/doc_financials/2025/ar/COST-Annual-Report-2025.pdf"
        },
        "required_unit": {
          "locator": "IR Note1 pp42–43 and CF p39; PDF48–49,45",
          "scope": "完整PPE政策/表和现金购建/补充行",
          "purpose": "重建Costco存量及现金差额"
        },
        "supports": "完整PP&E结构、租赁五视图与经营周转部件。PP&E现金/存量和租赁费用/特定现金的边界保留，混合应收不作为客户DSO。",
        "branch": "common"
      }
    ]
  },
  "required_readings_all_branches": [
    {
      "source_id": "BFDE-MIT",
      "title": "MIT OCW 15.515 Session 7 — Accounting for Long-lived Assets",
      "authors": [
        "MIT OpenCourseWare"
      ],
      "version": "Fall 2003, 14 slides",
      "access": {
        "kind": "pdf_full_text",
        "uri": "https://ocw.mit.edu/courses/15-515-financial-accounting-fall-2003/c14a0767af3d7544d85e4b20eb6be1bb_lec7.pdf"
      },
      "required_unit": {
        "locator": "slides2–8,11",
        "scope": "采用单元含制造成本路径、分摊和估计变更",
        "purpose": "分开取得、付款、可用及分摊"
      },
      "supports": "成本、资源用途、残值、寿命和分摊。采用制造折旧可能先入库存的路径，不采用旧时代普遍性陈述或租赁政策。",
      "branch": "common"
    },
    {
      "source_id": "BF-S-COST-FY2025-PDF",
      "title": "Costco Wholesale Corporation — FY2025 Annual Report",
      "authors": [
        "Costco Wholesale Corporation"
      ],
      "version": "FY ended 2025-08-31; comparative 2024-09-01; 52 weeks each",
      "access": {
        "kind": "pdf_full_text",
        "uri": "https://s201.q4cdn.com/287523651/files/doc_financials/2025/ar/COST-Annual-Report-2025.pdf"
      },
      "required_unit": {
        "locator": "IR Note1 pp42–43 and CF p39; PDF48–49,45",
        "scope": "完整PPE政策/表和现金购建/补充行",
        "purpose": "重建Costco存量及现金差额"
      },
      "supports": "完整PP&E结构、租赁五视图与经营周转部件。PP&E现金/存量和租赁费用/特定现金的边界保留，混合应收不作为客户DSO。",
      "branch": "common"
    }
  ],
  "branch_selection_protocol": "网页已选分支和展开的选读优先；切换后以相应 required_readings_by_branch 的完整数组替换必读，cross/all才读取所有主分支。运行日志从空开始。",
  "experiment_ids": [
    "EXP-BF12-ASSET-CLOCKS"
  ]
}
```

## Supplied entry
我们读资产负债表时，看到的是某一天留下的资源；读现金流量表时，看到的是一段时间里的付款。资本开支正好跨在这两者之间：一笔钱可能已经付出，设备却还没有取得；设备已经取得，也可能还在安装；开始使用以后，成本又会在多个期间分摊。本篇要完成的任务，是沿一项资源建立这些时钟，再用 Costco 的完整物业设备表核出可以重建的存量变化。

主线约需 15–20 分钟，包含一个可操作的设备例和一份真实报表。Caterpillar 的制造与出租设备对照可单独展开。金额、余额与时点是本篇需要的基础，下面就地说明，不要求先读完其他会计章节。

<a id="bf12-clocks"></a>
## 1. 同一项设备，至少要保留三个日期

<strong>取得日</strong>回答企业何时取得这项资源以及相应付款义务；<strong>付款日</strong>回答现金何时交给对方；<strong>达到预定可用状态的日期</strong>回答资源何时可以开始提供服务。折旧再把可折旧成本分配到使用期间。把这几个日期分开，不是为了把记账变复杂，而是为了同时回答“有什么”“欠什么”“用了多少”“付了多少”。[^bf12-mit]

例如，企业先付钱、后取得设备，先出现的是预付款；设备已经取得而尚未付款，则出现设备或在建资源与应付款。安装尚未完成时，成本可以留在在建工程；达到可用状态后转为使用中的资产。可折旧成本通常是成本减去估计残值，直线法再除以估计使用期。土地和未达到可用状态的在建项目，不能仅因表上有金额就按同一设备寿命分摊。

这里要再分清<strong>折旧的发生</strong>与<strong>损益表的列报</strong>。用于生产的资产，其折旧可能先进入存货成本，等产品出售再成为销售成本；管理用途资产的折旧通常直接进入相应期间费用。下面的小例子明确把折旧直接计入当期费用，以便我们只观察一条资源的时间关系。[^bf12-mit]

<a id="bf12-experiment"></a>
## 2. 走完一项资源：先付款，再取得，最后投用

这是一个教学合同，不是 Costco 的实际采购。期初现金和权益各为 150。设备全部成本为 100、残值为 0、使用期 60 个月；没有税费、融资利息、处置和其他业务。2026 年 1 月 1 日全额付款，2 月 1 日取得设备控制权并进入安装，4 月 1 日达到可用状态。为使分摊可核算，日期均取月初，从可用月份开始，每个月末计提一个完整月的折旧。

每月折旧为 $d=(100-0)/60=1.666667$。先沿事件看余额，而不是只看年末结果：

| 时点与事项 | 现金 | 预付款 | 在建工程 | 使用中资产原值 | 累计折旧 | 应付 | 权益 |
|---|---:|---:|---:|---:|---:|---:|---:|
| 期初 | 150 | 0 | 0 | 0 | 0 | 0 | 150 |
| 1月付款：现金换成预付款 | 50 | 100 | 0 | 0 | 0 | 0 | 150 |
| 2月取得：预付款转为在建资源 | 50 | 0 | 100 | 0 | 0 | 0 | 150 |
| 4月初可用：在建转入使用中资产 | 50 | 0 | 0 | 100 | 0 | 0 | 150 |
| 4月末：计提首月折旧 | 50 | 0 | 0 | 100 | 1.666667 | 0 | 148.333333 |
| 12月末：共使用9个月 | 50 | 0 | 0 | 100 | 15 | 0 | 135 |

表中累计折旧是资产减项。年末资产合计是 $50+100-15=135$，与权益一致。付款和转固本身没有制造利润或损失；本例的费用在开始使用后逐月出现。

现在只把付款日改为 6 月 1 日。2 月取得资源时，现金仍为 150、在建工程为 100、应付为 100；4 月照常投用、照常折旧；6 月付款才同时减少现金与应付。<strong>在取得日与可用日不变时，延后付款改变的是资金安排，不是这台设备当年被分摊的服务期间。</strong>再把可用日改到 7 月：这次年内只分摊六个月，折旧为 10。两种变式分别改变了不同的时钟。

<div data-experiment-slot="EXP-BF12-ASSET-CLOCKS"></div>

图中“付款→预付款”表示取得前的资金交付；“取得→在建／应付”表示资源和义务的确认；“可用→使用中资产”是资产内部转类；“使用→累计折旧／费用”是跨期分摊。试着先预测哪一列会变，再移动付款月或可用月。取得前不能投用，残值不能高于成本，这两种输入会被拒绝。

<a id="CASE-BFDE-COST-BF12-20260921"></a>
<a id="bf12-costco-ppe"></a>
## 3. 把这套读法放回 Costco 的原表

Costco 的财年分别截至 2025-08-31、2024-09-01，均为 52 周。下表按年报物业及设备附注重排，保留全部分项、累计减项及年限；<strong>单位：百万美元</strong>。使用的是投资者年报 PDF 印刷第 42–43 页、物理第 48–49 页；SEC 10-K 对应位置为第 44–45 页，不混用两个版本的页码。[^bf12-cost]

| 原行 | 中文说明 | 估计年限 | 2025 | 2024 |
|---|---|---|---|---|
| Land | 土地 | N/A | 10,323 | 9,447 |
| Buildings and improvements | 建筑及改良 | 5–50 years | 25,508 | 23,727 |
| Equipment and fixtures | 设备及装置 | 3–20 years | 13,127 | 12,387 |
| Construction in progress | 在建工程 | N/A | 1,882 | 1,389 |
| 〔原表无行名〕 | 原值合计（原表该行无行名） | — | 50,840 | 46,950 |
| Accumulated depreciation and amortization | 累计折旧摊销（减项） | — | (18,931) | (17,918) |
| Property and equipment, net | 物业及设备净额 | — | 31,909 | 29,032 |


先给这些项目找经营位置。土地、建筑和改良支持门店及设施；设备与装置支撑实际作业。在建工程不是另一种现金，而是尚在形成中的资源。公司还说明，某些内部使用软件的开发成本先进入在建，达到预定可用状态后转入设备及装置，按估计寿命摊销。维修保养与增加功能或寿命的改良也有不同处理。这样读，资产行就和“取得—可用—服务”的过程连起来了。[^bf12-cost]

接下来可以做一个完整、但范围明确的计算。令 $G$ 为原值，$A$ 为累计折旧摊销正额，$N=G-A$ 为净额。两期相减仍有 $\Delta N=\Delta G-\Delta A$：

| 存量变化 | 计算 | 百万美元 |
|---|---|---:|
| 原值增加 | 50,840 − 46,950 | 3,890 |
| 累计折旧摊销增加 | 18,931 − 17,918 | 1,013 |
| 净额增加 | 31,909 − 29,032 | 2,877 |
| 核对 | 3,890 − 1,013 | 2,877 |

这张桥回答的是<strong>两张期末表怎样接起来</strong>。它还不是新增、处置、汇兑及转类的完整流量表。累计折旧在处置资产时也可能被移除，所以增加 1,013 不等于当年的折旧费用。现金流量表另列整体折旧摊销 2,426，也不是可以直接替换进这张 PP&E 桥的同范围数字。[^bf12-cf]

现金流量表的 `Additions to property and equipment` 为流出 5,498，比原值增量 3,890 多 1,608。这些原件没有把这 1,608 完整拆开，因此把它保留为待核差额。另一个可确定的事实是，在建余额增加了 $1,882-1,389=493$；如果一年中既有新工程投入、又有项目投用，这个净变化就不会等于“本年新开工”。

做到这里，我们已有正面的判断：Costco 期末已确认的物业设备净额增加 2,877；增长分布在土地、建筑、设备与在建。要继续解释新增门店能力、设备替换或投用进度，应补相应项目和资产流量明细，而不是让这张存量表承担它没有提供的过程数据。

<a id="bf12-cat-ppe"></a>
<details data-agent-option="cat">
<summary>可选对照：Caterpillar 的资产不仅用于自己制造</summary>

Caterpillar FY2025 的 Note 9 保留了“出租给他人的设备”这一行。以下均为年末、百万美元；2025 与 2024 原表分项完整列出。[^bf12-cat]

| 原行 | 中文说明 | 估计年限 | 2025 | 2024 |
|---|---|---|---|---|
| Land | 土地 | — | 616 | 612 |
| Buildings and land improvements | 建筑及土地改良 | 20–45 years | 7,761 | 7,281 |
| Machinery, equipment and other | 机器、设备及其他 | 2–10 years | 13,737 | 12,523 |
| Software | 软件 | 3–7 years | 1,696 | 1,609 |
| Equipment leased to others | 出租给他人的设备 | 1–7 years | 6,004 | 5,701 |
| Construction-in-process | 在建工程 | — | 2,092 | 1,751 |
| Total property, plant and equipment, at cost | 物业厂房设备成本合计 | — | 31,906 | 29,477 |
| Less: Accumulated depreciation | 减：累计折旧 | — | (16,766) | (16,116) |
| Property, plant and equipment–net | 物业厂房设备净额 | — | 15,140 | 13,361 |


从这张表重建的净额变化是 $2,429-650=1,779$。但比这个等式更有业务意义的是：2025 年原值 31,906 中有 6,004 是出租给他人的设备。公司对工厂设备主要使用加速折旧，对主要属于金融产品业务的出租设备则按租期直线分摊，折旧基础扣除估计残值。前者支持制造，后者通过向客户提供设备使用获得收益。把总 PP&E 全部解释成工厂产能，就会丢掉后一种业务。

同一公司的不同用途已经足以提醒我们：寿命和分摊方式应跟着资源怎样提供服务来理解，不能先给整家公司设一个统一折旧率，再让所有资产迁就它。

</details>

<a id="bf12-exercise"></a>
## 4. 独立重建与迁移

<strong>任务。</strong>先不看解析，把教学设备的付款日改为 6 月、取得日保持 2 月、可用日保持 4 月。写出 3 月末和 12 月末的现金、在建／净资产、应付、权益。然后用 Costco 表说明：原值增加、净额增加、购建现金三者各是多少，各自回答什么。

<strong>解析。</strong>3 月末现金 150、在建 100、应付 100、权益 150；资产 250 等于负债加权益。12 月末付款已完成，现金 50、设备净额 85、应付 0、权益 135。折旧仍为九个月共 15。Costco 原值增加 3,890、净额增加 2,877、购建现金流出 5,498；前两者是时点余额差，第三个是期间实际付款。

<strong>迁移。</strong>另一台设备成本 100、残值 10、使用 60 个月，7 月初才可用。在相同月度约定下，当年应分摊多少？

<strong>解析。</strong>可折旧基础 90，每月 1.5，六个月共 9；年末净额 91。改残值改变可分摊总额，改可用日改变本年服务期，改付款日只改变本例的资金与应付时间。现在你可以拿一份新公司的 PP&E 附注，先找资产用途和政策，再重建净额桥，最后检查缺少哪一段流量。

[^bf12-mit]: MIT OCW, *15.515 Financial Accounting, Fall 2003, Session 7: Accounting for Long-lived Assets*，slides 2–8、11；采用成本、分摊及存货成本路径，不采用旧准则或历史行业比例。[原讲义](https://ocw.mit.edu/courses/15-515-financial-accounting-fall-2003/c14a0767af3d7544d85e4b20eb6be1bb_lec7.pdf)。
[^bf12-cost]: Costco FY2025 Annual Report，Note 1 “Property and Equipment, Net”，PDF 印刷 pp42–43／物理 pp48–49。[公司 PDF](https://s201.q4cdn.com/287523651/files/doc_financials/2025/ar/COST-Annual-Report-2025.pdf#page=48)；[SEC 同年度 10-K](https://www.sec.gov/Archives/edgar/data/909832/000090983225000101/cost-20250831.htm)，对应 pp44–45。取得日 2026-09-21；合并口径。
[^bf12-cf]: 同一 Costco 公司 PDF，Consolidated Statements of Cash Flows，印刷 p39／物理 p45；SEC p41。整体 D&A 与购建现金分别为报表原行，非 PP&E 滚动表替代。
[^bf12-cat]: Caterpillar FY2025 Form 10-K，Note 1D pp64–65、Note 9 p89，“Property, plant and equipment”。[SEC 原件](https://www.sec.gov/Archives/edgar/data/18230/000001823026000008/cat-20251231.htm)。取得日 2026-09-21；合并口径，出租设备用途及折旧按原政策。

<script defer src="/notebook/labs/bf-de/reader-adapter.js"></script>


## Additional teaching material
<a id="EXP-BF12-ASSET-CLOCKS"></a>
## BF-12｜资本开支、在建工程与折旧：静态实验

输入身份 `BFDE-SHARED-20260921-v1`。公司金额为百万美元；教学设备、现金例和资本模型为教学金额；CVP 为美元。

### 默认设备：1月付款、2月取得、4月可用

成本100、残值0、寿命60个月、期初现金/权益150。月初事件依取得、可用、付款顺序处理；月底从可用月开始分摊。这里的顺序只处理同日事件，日期先后优先。

### 默认

| 日期 | 事件 | 现金 | 预付 | 在建 | 使用中原值 | 累计折旧 | 应付 | 权益 |
|---|---|---|---|---|---|---|---|---|
| 2026-01-01 | 期初 | 150 | 0 | 0 | 0 | 0 | 0 | 150 |
| 2026-01-01 | 取得前付款：形成预付款 | 50 | 100 | 0 | 0 | 0 | 0 | 150 |
| 2026-01-末 | 月末分摊 | 50 | 100 | 0 | 0 | 0 | 0 | 150 |
| 2026-02-01 | 取得控制权：确认在建资源 | 50 | 0 | 100 | 0 | 0 | 0 | 150 |
| 2026-02-末 | 月末分摊 | 50 | 0 | 100 | 0 | 0 | 0 | 150 |
| 2026-03-末 | 月末分摊 | 50 | 0 | 100 | 0 | 0 | 0 | 150 |
| 2026-04-01 | 达到可用状态：在建转入使用中 | 50 | 0 | 0 | 100 | 0 | 0 | 150 |
| 2026-04-末 | 月末分摊 | 50 | 0 | 0 | 100 | 1.666667 | 0 | 148.333333 |
| 2026-05-末 | 月末分摊 | 50 | 0 | 0 | 100 | 3.333333 | 0 | 146.666667 |
| 2026-06-末 | 月末分摊 | 50 | 0 | 0 | 100 | 5 | 0 | 145 |
| 2026-07-末 | 月末分摊 | 50 | 0 | 0 | 100 | 6.666667 | 0 | 143.333333 |
| 2026-08-末 | 月末分摊 | 50 | 0 | 0 | 100 | 8.333333 | 0 | 141.666667 |
| 2026-09-末 | 月末分摊 | 50 | 0 | 0 | 100 | 10 | 0 | 140 |
| 2026-10-末 | 月末分摊 | 50 | 0 | 0 | 100 | 11.666667 | 0 | 138.333333 |
| 2026-11-末 | 月末分摊 | 50 | 0 | 0 | 100 | 13.333333 | 0 | 136.666667 |
| 2026-12-末 | 月末分摊 | 50 | 0 | 0 | 100 | 15 | 0 | 135 |

### 仅改付款到6月

| 日期 | 事件 | 现金 | 预付 | 在建 | 使用中原值 | 累计折旧 | 应付 | 权益 |
|---|---|---|---|---|---|---|---|---|
| 2026-01-01 | 期初 | 150 | 0 | 0 | 0 | 0 | 0 | 150 |
| 2026-01-末 | 月末分摊 | 150 | 0 | 0 | 0 | 0 | 0 | 150 |
| 2026-02-01 | 取得控制权：确认在建资源 | 150 | 0 | 100 | 0 | 0 | 100 | 150 |
| 2026-02-末 | 月末分摊 | 150 | 0 | 100 | 0 | 0 | 100 | 150 |
| 2026-03-末 | 月末分摊 | 150 | 0 | 100 | 0 | 0 | 100 | 150 |
| 2026-04-01 | 达到可用状态：在建转入使用中 | 150 | 0 | 0 | 100 | 0 | 100 | 150 |
| 2026-04-末 | 月末分摊 | 150 | 0 | 0 | 100 | 1.666667 | 100 | 148.333333 |
| 2026-05-末 | 月末分摊 | 150 | 0 | 0 | 100 | 3.333333 | 100 | 146.666667 |
| 2026-06-01 | 付款：结清应付 | 50 | 0 | 0 | 100 | 3.333333 | 0 | 146.666667 |
| 2026-06-末 | 月末分摊 | 50 | 0 | 0 | 100 | 5 | 0 | 145 |
| 2026-07-末 | 月末分摊 | 50 | 0 | 0 | 100 | 6.666667 | 0 | 143.333333 |
| 2026-08-末 | 月末分摊 | 50 | 0 | 0 | 100 | 8.333333 | 0 | 141.666667 |
| 2026-09-末 | 月末分摊 | 50 | 0 | 0 | 100 | 10 | 0 | 140 |
| 2026-10-末 | 月末分摊 | 50 | 0 | 0 | 100 | 11.666667 | 0 | 138.333333 |
| 2026-11-末 | 月末分摊 | 50 | 0 | 0 | 100 | 13.333333 | 0 | 136.666667 |
| 2026-12-末 | 月末分摊 | 50 | 0 | 0 | 100 | 15 | 0 | 135 |

### 仅改可用到7月

| 日期 | 事件 | 现金 | 预付 | 在建 | 使用中原值 | 累计折旧 | 应付 | 权益 |
|---|---|---|---|---|---|---|---|---|
| 2026-01-01 | 期初 | 150 | 0 | 0 | 0 | 0 | 0 | 150 |
| 2026-01-01 | 取得前付款：形成预付款 | 50 | 100 | 0 | 0 | 0 | 0 | 150 |
| 2026-01-末 | 月末分摊 | 50 | 100 | 0 | 0 | 0 | 0 | 150 |
| 2026-02-01 | 取得控制权：确认在建资源 | 50 | 0 | 100 | 0 | 0 | 0 | 150 |
| 2026-02-末 | 月末分摊 | 50 | 0 | 100 | 0 | 0 | 0 | 150 |
| 2026-03-末 | 月末分摊 | 50 | 0 | 100 | 0 | 0 | 0 | 150 |
| 2026-04-末 | 月末分摊 | 50 | 0 | 100 | 0 | 0 | 0 | 150 |
| 2026-05-末 | 月末分摊 | 50 | 0 | 100 | 0 | 0 | 0 | 150 |
| 2026-06-末 | 月末分摊 | 50 | 0 | 100 | 0 | 0 | 0 | 150 |
| 2026-07-01 | 达到可用状态：在建转入使用中 | 50 | 0 | 0 | 100 | 0 | 0 | 150 |
| 2026-07-末 | 月末分摊 | 50 | 0 | 0 | 100 | 1.666667 | 0 | 148.333333 |
| 2026-08-末 | 月末分摊 | 50 | 0 | 0 | 100 | 3.333333 | 0 | 146.666667 |
| 2026-09-末 | 月末分摊 | 50 | 0 | 0 | 100 | 5 | 0 | 145 |
| 2026-10-末 | 月末分摊 | 50 | 0 | 0 | 100 | 6.666667 | 0 | 143.333333 |
| 2026-11-末 | 月末分摊 | 50 | 0 | 0 | 100 | 8.333333 | 0 | 141.666667 |
| 2026-12-末 | 月末分摊 | 50 | 0 | 0 | 100 | 10 | 0 | 140 |

每一行检查现金+预付+在建+使用中原值−累计折旧=应付+权益。取得前可用、残值高于成本、非正寿命、非有限数字均拒绝；现金不足不自动融资。真实Costco净存量桥为3,890−1,013=2,877，现金购建5,498另列，1,608不归因。


## Experiment inputs and static equivalents
```json
[
  {
    "id": "EXP-BF12-ASSET-CLOCKS",
    "title": "资本开支、在建工程与折旧：同源实验",
    "anchor": "bf12-experiment",
    "description": "取得、可用、付款按真实月份排序，同月依此次序；月末才折旧。取得前付款为预付；取得未付为应付。月折旧=(cost-residual)/life_months，使用期满停止；本例当期费用化。",
    "inputs": {
      "input_id": "BFDE-SHARED-20260921-v1",
      "source": "https://ou-liu-red-sugar.github.io/notebook/labs/bf-de/inputs.json",
      "identity": "历史观察与教学设定分别标识",
      "values": {
        "schema_version": "BFDE-1.0",
        "input_id": "BFDE-SHARED-20260921-v1",
        "revised": "2026-09-21",
        "historical": {
          "scope": [
            "BF-12",
            "BF-13",
            "BF-14",
            "BF-18",
            "BF-17",
            "BF-16"
          ],
          "retrieved_on": "2026-09-21",
          "identity": "Historical financial-statement observations; teaching cases are separately labelled. Values are not stock valuation inputs.",
          "costco": {
            "source_id": "BF-S-COST-FY2025-PDF",
            "unit": "USD million",
            "periods": [
              "2025-08-31",
              "2024-09-01"
            ],
            "fiscal_weeks": [
              52,
              52
            ],
            "ppe": {
              "locator": "FY2025 annual-report PDF printed pp42–43; PDF pp48–49",
              "land": [
                10323,
                9447
              ],
              "buildings_improvements": [
                25508,
                23727
              ],
              "equipment_fixtures": [
                13127,
                12387
              ],
              "construction_in_progress": [
                1882,
                1389
              ],
              "gross": [
                50840,
                46950
              ],
              "accumulated_depreciation_amortization_positive": [
                18931,
                17918
              ],
              "net": [
                31909,
                29032
              ]
            },
            "flows": {
              "locator": "Printed pp35,39; PDF pp41,45",
              "net_sales": [
                269912,
                249625
              ],
              "merchandise_costs": [
                239886,
                222358
              ],
              "cash_ppe_additions_outflow_positive": [
                5498,
                4710
              ],
              "consolidated_depreciation_amortization": [
                2426,
                2237
              ],
              "capex_included_in_liabilities_supplemental_noncash": [
                193,
                203
              ],
              "cashflow_inventory_adjustment": [
                559,
                -2068
              ],
              "cashflow_accounts_payable_adjustment": [
                404,
                1938
              ],
              "cfo": [
                13335,
                11339
              ]
            },
            "working_capital": {
              "locator": "Printed p37 balance sheet; pp41–42 Receivables, Net; p39 cash flow",
              "inventory": [
                18116,
                18647
              ],
              "accounts_payable": [
                19783,
                19421
              ],
              "receivables_net": [
                3203,
                2721
              ],
              "deferred_membership_fees": [
                2854,
                2501
              ],
              "receivables_identity": "Includes vendor, credit-card, reinsurance and tax receivables; do not use total as customer credit-sale receivables.",
              "payable_days_denominator": "Merchandise costs proxy, not independently observed credit purchases."
            },
            "leases_2025": {
              "locator": "Note5 printed pp50–51; PDF pp56–57; policy printed p43",
              "operating_rou_asset": 2725,
              "finance_lease_asset_net": 1488,
              "finance_asset_balance_sheet_location": "Other long-term assets",
              "operating_liability_current": 208,
              "operating_liability_noncurrent": 2460,
              "finance_liability_current": 78,
              "finance_liability_noncurrent": 1401,
              "operating_cost": 271,
              "finance_asset_amortization": 102,
              "finance_interest_expense": 63,
              "variable_cost": 182,
              "total_cost_reported": 618,
              "cash_operating_leases": 255,
              "cash_finance_interest": 58,
              "cash_finance_principal": 147,
              "cash_scope": "Cash paid for amounts included in measurement of lease liabilities; not total lease cash payments including variable payments.",
              "new_modified_operating_rou": 294,
              "new_modified_finance_rou": 131,
              "remaining_term_years_operating_finance": [
                20,
                25
              ],
              "payment_buckets": [
                "FY2026",
                "FY2027",
                "FY2028",
                "FY2029",
                "FY2030",
                "Thereafter"
              ],
              "operating_payments": [
                267,
                250,
                235,
                204,
                184,
                2451
              ],
              "operating_payments_total": 3591,
              "operating_interest_deduction": 923,
              "operating_liability": 2668,
              "finance_payments": [
                133,
                132,
                135,
                122,
                109,
                1780
              ],
              "finance_payments_total": 2411,
              "finance_interest_deduction": 932,
              "finance_liability": 1479,
              "signed_not_commenced_payments_excluded": 1094,
              "future_operating_sublease_income_not_netted": 92
            }
          },
          "salesforce": {
            "source_id": "BBC-C01",
            "unit": "USD million",
            "periods": [
              "2026-01-31",
              "2025-01-31"
            ],
            "income": {
              "locator": "Consolidated Statements of Operations p58 including notes1–2; MD&A Research and Development",
              "total_revenue": [
                41525,
                37895
              ],
              "rd_expense": [
                5993,
                5493
              ],
              "rd_sbc_included": [
                1162,
                1091
              ],
              "acquired_intangibles_amortization_cost_of_revenue": [
                692,
                750
              ],
              "acquired_intangibles_amortization_sales_marketing": [
                995,
                901
              ]
            },
            "working_capital": {
              "locator": "Balance sheet p57; Note2 Unearned Revenue p71; MD&A seasonal nature pp39–40",
              "accounts_receivable_net": [
                14339,
                11945
              ],
              "unearned_revenue": [
                24317,
                20743
              ],
              "unearned_opening_2026": 20743,
              "billings_and_other_2026": 45099,
              "revenue_over_time_2026": 39041,
              "revenue_point_in_time_2026": 2484,
              "unearned_acquired_informatica": 651,
              "identity": "Billings and other includes FX, contract assets and business combinations; neither cash receipts nor organic billings."
            },
            "leases_2026": {
              "locator": "Note6 Leases and Other Commitments pp75–77; Note1 Leases pp67–68",
              "operating_rou_asset": 2003,
              "finance_lease_asset_gross": 1427,
              "finance_accumulated_amortization_positive": 813,
              "finance_lease_asset_net": 614,
              "finance_asset_balance_sheet_location": "Property and equipment",
              "operating_liability_current": 548,
              "operating_liability_noncurrent": 2189,
              "finance_liability_current": 275,
              "finance_liability_noncurrent": 260,
              "operating_cost": 614,
              "finance_asset_amortization": 375,
              "finance_interest_expense": 25,
              "cash_operating_leases": 695,
              "cash_finance_interest": 25,
              "cash_finance_principal": 367,
              "remaining_term_years_operating_finance": [
                7,
                3
              ],
              "payment_buckets": [
                "FY2027",
                "FY2028",
                "FY2029",
                "FY2030",
                "FY2031",
                "Thereafter"
              ],
              "operating_payments": [
                615,
                571,
                493,
                338,
                268,
                790
              ],
              "operating_payments_total": 3075,
              "operating_interest_deduction": 338,
              "operating_liability": 2737,
              "finance_payments": [
                289,
                120,
                76,
                58,
                26,
                0
              ],
              "finance_payments_total": 569,
              "finance_interest_deduction": 34,
              "finance_liability": 535
            },
            "informatica_2025_ppa": {
              "locator": "Note7 Informatica, Inc., pp77–79",
              "acquisition_period": "November 2025",
              "status": "Preliminary purchase-price allocation at FY2026 filing; measurement period not complete",
              "consideration_components": {
                "cash": 9538,
                "preexisting_relationship": 62,
                "assumed_equity_purchase_component": 36
              },
              "consideration_total": 9636,
              "assets": {
                "cash": 1405,
                "receivables": 233,
                "ppe": 128,
                "operating_rou": 27,
                "other_assets": 149,
                "goodwill": 5257,
                "identifiable_intangibles": 3818
              },
              "liabilities_positive": {
                "payables_accruals_current": 221,
                "unearned_revenue": 651,
                "operating_lease_liabilities": 30,
                "other_noncurrent": 36,
                "deferred_tax_liability": 443
              },
              "intangibles": [
                {
                  "name": "Cloud developed technology",
                  "amount": 1350,
                  "life_years": 7
                },
                {
                  "name": "Other developed technology",
                  "amount": 270,
                  "life_years": 3
                },
                {
                  "name": "Customer relationships",
                  "amount": 1840,
                  "life_years": 10
                },
                {
                  "name": "Trade names",
                  "amount": 79,
                  "life_years": 4
                },
                {
                  "name": "Backlog",
                  "amount": 279,
                  "life_years": 2
                }
              ],
              "assumed_equity_fair_value": 330,
              "assumed_equity_future_service_component": 294
            },
            "intangible_roll": {
              "locator": "Note8 pp80–81; addition/retirement columns are net movements, not gross acquisition or amortization flows",
              "gross_opening": 10183,
              "additions_and_retirements_net": 3956,
              "gross_closing": 14139,
              "accum_amortization_opening_positive": 5755,
              "expense_and_retirements_net_positive": 1569,
              "accum_amortization_closing_positive": 7324,
              "net_opening": 4428,
              "net_closing": 6815,
              "goodwill_opening": 51283,
              "regrello": 704,
              "informatica": 5257,
              "other_acquisitions_adjustments": 697,
              "goodwill_closing": 57941
            },
            "segment_identity": "One operating segment; Note1 p63 CODM assesses consolidated net income. Product offering revenue categories are not separately reported operating segments."
          },
          "caterpillar": {
            "source_id": "BBC-C04",
            "unit": "USD million",
            "periods": [
              "2025-12-31",
              "2024-12-31"
            ],
            "comparative_identity": "2024 figures as retrospectively adjusted in FY2025 filing after July 1, 2025 segment changes",
            "ppe": {
              "locator": "Note9 p89; Note1D pp64–65",
              "land": [
                616,
                612
              ],
              "buildings": [
                7761,
                7281
              ],
              "machinery_equipment": [
                13737,
                12523
              ],
              "capitalized_software": [
                1696,
                1609
              ],
              "equipment_leased_to_others": [
                6004,
                5701
              ],
              "construction_in_progress": [
                2092,
                1751
              ],
              "gross": [
                31906,
                29477
              ],
              "accumulated_depreciation_positive": [
                16766,
                16116
              ],
              "net": [
                15140,
                13361
              ],
              "consolidated_depreciation": [
                2093,
                1983
              ],
              "cat_financial_leased_to_others_depreciation": [
                699,
                722
              ]
            },
            "operating_profit_bridge": {
              "locator": "MD&A p33 Consolidated Operating Profit Comparison, original chart cat-20251231_g4.jpg; Definitions pp36–38",
              "opening_2024": 13072,
              "drivers": {
                "sales_volume_including_product_mix": 1218,
                "price_realization": -817,
                "manufacturing_costs": -2148,
                "sga_rd": -336,
                "currency": -32,
                "financial_products": 49,
                "restructuring": -85,
                "other": 230
              },
              "closing_2025": 11151,
              "bridge_identity": "Company historical attribution, not structural marginal profit coefficients."
            },
            "revenue_bridge": {
              "locator": "MD&A p31 Sales and Revenues Comparison",
              "opening_2024": 64809,
              "drivers": {
                "sales_volume": 3389,
                "price_realization": -817,
                "currency": 45,
                "financial_products": 163
              },
              "closing_2025": 67589
            },
            "segments_2025": {
              "locator": "Note23 pp115–121; external-column Financial Products footnote is integral",
              "rows": [
                {
                  "name": "Construction Industries",
                  "external_column": 24800,
                  "intersegment_column": 260,
                  "total_sales": 25060,
                  "profit": 4675
                },
                {
                  "name": "Resource Industries",
                  "external_column": 12185,
                  "intersegment_column": 289,
                  "total_sales": 12474,
                  "profit": 1988
                },
                {
                  "name": "Power & Energy",
                  "external_column": 27143,
                  "intersegment_column": 5058,
                  "total_sales": 32201,
                  "profit": 6418
                },
                {
                  "name": "Financial Products",
                  "external_column": 4220,
                  "intersegment_column": 0,
                  "total_sales": 4220,
                  "profit": 966
                }
              ],
              "financial_products_external_column_includes_group_revenue": 712,
              "reportable_sales_total": 73955,
              "all_other_sales": 327,
              "corporate_eliminations_sales": -6693,
              "consolidated_sales": 67589,
              "all_other_external_column": 46,
              "all_other_intersegment_column": 281,
              "corporate_external_column": -805,
              "corporate_intersegment_column": -5888,
              "reportable_profit_total": 14047,
              "profit_reconciling_items": {
                "all_other": -8,
                "cost_centers": -11,
                "corporate_costs": -1006,
                "timing": -175,
                "restructuring": -445,
                "inventory_method": 49,
                "postretirement_benefit": 185,
                "sbc": -230,
                "financing_costs": -180,
                "currency": -81,
                "goodwill_impairment": 0,
                "other_income_expense_method": -470,
                "other_method": -134
              },
              "consolidated_pretax_profit": 11541,
              "interest_expense_excluding_financial_products": 502,
              "other_income": 892,
              "consolidated_operating_profit": 11151
            }
          },
          "teaching_cvp": {
            "source_id": "BFDE-CVP",
            "identity": "OpenStax §3.5 fictional Company A/B example; not actual company observations",
            "unit": "USD",
            "assumptions": "Constant prices and unit variable costs, fixed product mix, unchanged fixed costs within the relevant range; reported income here is model operating income.",
            "companies": [
              {
                "name": "A",
                "sales": 250000,
                "variable_costs": 102000,
                "fixed_costs": 63000,
                "income": 85000
              },
              {
                "name": "B",
                "sales": 315000,
                "variable_costs": 105000,
                "fixed_costs": 125000,
                "income": 85000
              }
            ],
            "sales_changes": [
              0.1,
              -0.2
            ]
          }
        },
        "supplemental": {
          "costco_ppe_original_labels": [
            [
              "land",
              "Land",
              "土地",
              "N/A"
            ],
            [
              "buildings_improvements",
              "Buildings and improvements",
              "建筑及改良",
              "5–50 years"
            ],
            [
              "equipment_fixtures",
              "Equipment and fixtures",
              "设备及装置",
              "3–20 years"
            ],
            [
              "construction_in_progress",
              "Construction in progress",
              "在建工程",
              "N/A"
            ],
            [
              "gross",
              null,
              "原值合计（原表该行无行名）",
              null
            ],
            [
              "accumulated_depreciation_amortization_positive",
              "Accumulated depreciation and amortization",
              "累计折旧摊销（减项）",
              null
            ],
            [
              "net",
              "Property and equipment, net",
              "物业及设备净额",
              null
            ]
          ],
          "cat_ppe_original_labels": [
            [
              "land",
              "Land",
              "土地",
              "—"
            ],
            [
              "buildings",
              "Buildings and land improvements",
              "建筑及土地改良",
              "20–45 years"
            ],
            [
              "machinery_equipment",
              "Machinery, equipment and other",
              "机器、设备及其他",
              "2–10 years"
            ],
            [
              "capitalized_software",
              "Software",
              "软件",
              "3–7 years"
            ],
            [
              "equipment_leased_to_others",
              "Equipment leased to others",
              "出租给他人的设备",
              "1–7 years"
            ],
            [
              "construction_in_progress",
              "Construction-in-process",
              "在建工程",
              "—"
            ],
            [
              "gross",
              "Total property, plant and equipment, at cost",
              "物业厂房设备成本合计",
              null
            ],
            [
              "accumulated_depreciation_positive",
              "Less: Accumulated depreciation",
              "减：累计折旧",
              null
            ],
            [
              "net",
              "Property, plant and equipment–net",
              "物业厂房设备净额",
              null
            ]
          ],
          "costco_receivables_exact_scope": {
            "source_id": "BF-S-COST-FY2025-PDF",
            "locator": "IR PDF printed pp41–42; SEC pp43–44, Receivables, Net",
            "original_categories": [
              "vendor",
              "credit card incentive",
              "reinsurance",
              "third-party pharmacy",
              "other receivables"
            ],
            "explanation_zh": "其他应收主要为对政府的应收，多与税款有关。信用卡奖励应收不是顾客刷卡货款；结算期不超过四天的顾客刷卡货款另依现金政策列示。"
          },
          "costco_lease_2024": {
            "operating_rou_asset": 2617,
            "finance_lease_asset_net": 1433,
            "operating_liability_current": 179,
            "operating_liability_noncurrent": 2375,
            "finance_liability_current": 147,
            "finance_liability_noncurrent": 1351,
            "total_assets": 4050,
            "total_liabilities": 4052,
            "operating_cost": 284,
            "finance_asset_amortization": 97,
            "finance_interest_expense": 58,
            "variable_cost": 163,
            "total_cost_reported": 602,
            "cash_operating_leases": 274,
            "cash_finance_interest": 58,
            "cash_finance_principal": 136,
            "remaining_term": [
              19,
              23
            ],
            "discount_rate_percent": [
              2.67,
              4.59
            ]
          },
          "salesforce_lease_2025": {
            "operating_rou_asset": 2157,
            "operating_liability_current": 579,
            "operating_liability_noncurrent": 2380,
            "finance_lease_asset_gross": 1520,
            "finance_accumulated_amortization_positive": 708,
            "finance_lease_asset_net": 812,
            "finance_liability_current": 337,
            "finance_liability_noncurrent": 341,
            "operating_cost": 684,
            "finance_asset_amortization": 303,
            "finance_interest_expense": 28,
            "cash_operating_leases": 628,
            "cash_finance_interest": 27,
            "cash_finance_principal": 380,
            "remaining_term": [
              7,
              3
            ]
          },
          "intangible_rows": [
            {
              "label_original": "Acquired developed technology",
              "label_zh": "购入已开发技术",
              "gross_open": 2958,
              "gross_change_net": 1838,
              "gross_close": 4796,
              "accum_open": 1753,
              "accum_change_net": 654,
              "accum_close": 2407,
              "net_open": 1205,
              "net_close": 2389,
              "remaining_years": 4.4
            },
            {
              "label_original": "Customer relationships",
              "label_zh": "客户关系",
              "gross_open": 6894,
              "gross_change_net": 1765,
              "gross_close": 8659,
              "accum_open": 3820,
              "accum_change_net": 820,
              "accum_close": 4640,
              "net_open": 3074,
              "net_close": 4019,
              "remaining_years": 6.3
            },
            {
              "label_original": "Other (1)",
              "label_zh": "其他（商号、未开票订单、区域权利）",
              "gross_open": 331,
              "gross_change_net": 353,
              "gross_close": 684,
              "accum_open": 182,
              "accum_change_net": 95,
              "accum_close": 277,
              "net_open": 149,
              "net_close": 407,
              "remaining_years": 2.1
            }
          ],
          "future_amortization": {
            "buckets": [
              "FY2027",
              "FY2028",
              "FY2029",
              "FY2030",
              "FY2031",
              "Thereafter"
            ],
            "amounts": [
              1842,
              1412,
              1104,
              710,
              448,
              1299
            ]
          },
          "cat_profit_rows_original": [
            [
              "all_other",
              "Profit from All Other Segment",
              "其他分部利润"
            ],
            [
              "cost_centers",
              "Cost centers",
              "成本中心"
            ],
            [
              "corporate_costs",
              "Corporate costs",
              "公司共同成本"
            ],
            [
              "timing",
              "Timing",
              "确认时点差异"
            ],
            [
              "restructuring",
              "Restructuring costs",
              "重组成本"
            ],
            [
              "inventory_method",
              "Inventory/cost of sales",
              "存货／销售成本计量"
            ],
            [
              "postretirement_benefit",
              "Postretirement benefit income (expense)",
              "退休后福利收益（费用）"
            ],
            [
              "sbc",
              "Stock-based compensation expense",
              "股权薪酬费用"
            ],
            [
              "financing_costs",
              "Financing costs",
              "融资成本"
            ],
            [
              "currency",
              "Currency",
              "汇率"
            ],
            [
              "goodwill_impairment",
              "Goodwill impairment charge",
              "商誉减值"
            ],
            [
              "other_income_expense_method",
              "Other income/expense methodology differences",
              "其他损益计量方法差异"
            ],
            [
              "other_method",
              "Other methodology differences",
              "其他方法差异"
            ]
          ],
          "cat_segment_costs_2025": {
            "cost_of_goods_sold": [
              18393,
              9018,
              22474,
              0
            ],
            "sga_rd": [
              1902,
              1513,
              3330,
              829
            ],
            "other_segment_items": [
              90,
              -45,
              -21,
              2425
            ]
          },
          "cat_segments_2024": {
            "rows": [
              [
                "Construction Industries",
                25344,
                111,
                25455,
                6165
              ],
              [
                "Resource Industries",
                12100,
                371,
                12471,
                2538
              ],
              [
                "Power & Energy",
                24088,
                4766,
                28854,
                5736
              ],
              [
                "Financial Products Segment",
                4053,
                0,
                4053,
                932
              ]
            ],
            "total_profit": 15371,
            "reconciling": [
              43,
              -1,
              -889,
              133,
              -359,
              33,
              67,
              -223,
              -126,
              145,
              0,
              -740,
              -81
            ],
            "pretax": 13373,
            "revenue": 64809,
            "reportable_revenue": 70833,
            "all_other_revenue": 344,
            "corporate_revenue": -6368
          },
          "cat_segment_name_overrides": {
            "Financial Products": "Financial Products Segment"
          },
          "origins": {
            "costco_lease_2024": "BF-S-COST-FY2025-PDF Note5 printed pp50–51 / PDF pp56–57, reopened 2026-09-21",
            "salesforce_lease_2025": "BBC-C01 Note6 pp75–77, same-session full reading",
            "intangible_rows": "BBC-C01 Note8 pp80–81, same-session full reading",
            "cat_segment_costs_2025": "BBC-C04 Note23 p120, same-session full reading",
            "cat_segments_2024": "BBC-C04 Note23 pp118,120–121; comparatives as recast in FY2025 filing"
          }
        },
        "teaching": {
          "asset": {
            "identity": "Author synthetic example, not company transactions",
            "unit": "teaching currency units",
            "cost": 100,
            "residual": 0,
            "life_months": 60,
            "initial_cash": 150,
            "payment": "2026-01",
            "acquisition": "2026-02",
            "ready": "2026-04",
            "start": "2026-01",
            "months": 12,
            "convention": "Events at month start; same-day acquisition then ready then payment; depreciation at month end starting ready month, full months, no tax/interest/disposal, depreciation expensed in this example."
          },
          "intangible": {
            "identity": "Author synthetic accumulation model, not EPW estimates or Salesforce valuation",
            "unit": "teaching currency units",
            "rd": [
              100,
              120,
              80
            ],
            "sga_excluding_rd": [
              60,
              60,
              60
            ],
            "alpha": 1,
            "gamma": 0.3,
            "delta_r": 0.2,
            "delta_s": 0.2,
            "initial_r": 0,
            "initial_s": 0,
            "order": "Opening stock depreciates first; eligible current investment added at each period end. R&D and SG&A inputs do not overlap."
          },
          "cvp_extension": {
            "identity": "Author optional capacity-step variation; not OpenStax original inputs or CAT facts",
            "sales_change": 0.1,
            "step_enabled": false,
            "threshold": 0.15,
            "step_fixed_cost": 10000
          },
          "retail_cycle": {
            "identity": "Author synthetic inventory/cash-timing example, not Costco days",
            "unit": "teaching currency units and relative days",
            "cost": 100,
            "price": 150,
            "acquire_day": 0,
            "sale_day": 20,
            "collect_day": 23,
            "pay_day": 30,
            "order": "Day start: acquire, sell, collect, pay. Same-day effects follow this explicit convention; cumulative net cash can be negative as a financing-gap measure, not an observed bank balance."
          },
          "subscription_cycle": {
            "identity": "Author synthetic subscription funding example, not actual Salesforce contract",
            "unit": "teaching currency units and relative 30-day months",
            "amount": 120,
            "invoice_day": 0,
            "collection_day": 30,
            "term_months": 12,
            "monthly_cost": 6,
            "month_days": 30,
            "order": "Invoice and unconditional right at day0; each service month completed on day30*n; collection precedes same-day service cash cost. No refunds/tax, no costs before day30. Advances cover remaining service obligations."
          }
        },
        "provenance": {
          "lead_input_sha256": "5300ec0d05b830f8d6aa2ce72fd367beb3dc6bbfe044ff6cd28146e8beb7c68b",
          "lead_input_lines": 209,
          "transcription": "All supplied keys and amounts reproduced semantically; original byte hash identifies connector source, not this JSON serialization. Labels clarified in supplemental, raw observations unchanged.",
          "reference_plan_sha256": "d6a351ea333643dc50af7704a7984a43fb623f24a058db74726b12c418a1494b"
        }
      }
    },
    "outputs": {
      "default": {
        "asset": {
          "identity": "Author synthetic example, not company transactions",
          "unit": "teaching currency units",
          "parameters": {
            "identity": "Author synthetic example, not company transactions",
            "unit": "teaching currency units",
            "cost": 100,
            "residual": 0,
            "life_months": 60,
            "initial_cash": 150,
            "payment": "2026-01",
            "acquisition": "2026-02",
            "ready": "2026-04",
            "start": "2026-01",
            "months": 12,
            "convention": "Events at month start; same-day acquisition then ready then payment; depreciation at month end starting ready month, full months, no tax/interest/disposal, depreciation expensed in this example."
          },
          "monthly_depreciation": 1.6666666666666667,
          "rows": [
            {
              "date": "2026-01-01",
              "event": "期初",
              "cash": 150,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 0,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-01-01",
              "event": "取得前付款：形成预付款",
              "cash": 50,
              "prepaid": 100,
              "cip": 0,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 0,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-01-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 100,
              "cip": 0,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 0,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-02-01",
              "event": "取得控制权：确认在建资源",
              "cash": 50,
              "prepaid": 0,
              "cip": 100,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 100,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-02-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 100,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 100,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-03-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 100,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 100,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-04-01",
              "event": "达到可用状态：在建转入使用中",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 0,
              "net_ppe": 100,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-04-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 1.6666666666666667,
              "net_ppe": 98.33333333333333,
              "accounts_payable": 0,
              "equity": 148.33333333333334,
              "total_assets": 148.33333333333334,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-05-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 3.3333333333333335,
              "net_ppe": 96.66666666666667,
              "accounts_payable": 0,
              "equity": 146.66666666666666,
              "total_assets": 146.66666666666666,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-06-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 5,
              "net_ppe": 95,
              "accounts_payable": 0,
              "equity": 145,
              "total_assets": 145,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-07-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 6.666666666666667,
              "net_ppe": 93.33333333333333,
              "accounts_payable": 0,
              "equity": 143.33333333333334,
              "total_assets": 143.33333333333334,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-08-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 8.333333333333334,
              "net_ppe": 91.66666666666667,
              "accounts_payable": 0,
              "equity": 141.66666666666666,
              "total_assets": 141.66666666666666,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-09-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 10,
              "net_ppe": 90,
              "accounts_payable": 0,
              "equity": 140,
              "total_assets": 140,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-10-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 11.666666666666666,
              "net_ppe": 88.33333333333333,
              "accounts_payable": 0,
              "equity": 138.33333333333334,
              "total_assets": 138.33333333333334,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-11-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 13.333333333333332,
              "net_ppe": 86.66666666666667,
              "accounts_payable": 0,
              "equity": 136.66666666666666,
              "total_assets": 136.66666666666666,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-12-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 14.999999999999998,
              "net_ppe": 85,
              "accounts_payable": 0,
              "equity": 135,
              "total_assets": 135,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            }
          ],
          "ending": {
            "date": "2026-12-末",
            "event": "月末分摊",
            "cash": 50,
            "prepaid": 0,
            "cip": 0,
            "in_use_gross": 100,
            "accumulated_depreciation": 14.999999999999998,
            "net_ppe": 85,
            "accounts_payable": 0,
            "equity": 135,
            "total_assets": 135,
            "period_depreciation": 1.6666666666666667,
            "balance_residual": 0
          }
        },
        "asset_late_payment": {
          "identity": "Author synthetic example, not company transactions",
          "unit": "teaching currency units",
          "parameters": {
            "identity": "Author synthetic example, not company transactions",
            "unit": "teaching currency units",
            "cost": 100,
            "residual": 0,
            "life_months": 60,
            "initial_cash": 150,
            "payment": "2026-06",
            "acquisition": "2026-02",
            "ready": "2026-04",
            "start": "2026-01",
            "months": 12,
            "convention": "Events at month start; same-day acquisition then ready then payment; depreciation at month end starting ready month, full months, no tax/interest/disposal, depreciation expensed in this example."
          },
          "monthly_depreciation": 1.6666666666666667,
          "rows": [
            {
              "date": "2026-01-01",
              "event": "期初",
              "cash": 150,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 0,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-01-末",
              "event": "月末分摊",
              "cash": 150,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 0,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-02-01",
              "event": "取得控制权：确认在建资源",
              "cash": 150,
              "prepaid": 0,
              "cip": 100,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 100,
              "accounts_payable": 100,
              "equity": 150,
              "total_assets": 250,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-02-末",
              "event": "月末分摊",
              "cash": 150,
              "prepaid": 0,
              "cip": 100,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 100,
              "accounts_payable": 100,
              "equity": 150,
              "total_assets": 250,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-03-末",
              "event": "月末分摊",
              "cash": 150,
              "prepaid": 0,
              "cip": 100,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 100,
              "accounts_payable": 100,
              "equity": 150,
              "total_assets": 250,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-04-01",
              "event": "达到可用状态：在建转入使用中",
              "cash": 150,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 0,
              "net_ppe": 100,
              "accounts_payable": 100,
              "equity": 150,
              "total_assets": 250,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-04-末",
              "event": "月末分摊",
              "cash": 150,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 1.6666666666666667,
              "net_ppe": 98.33333333333333,
              "accounts_payable": 100,
              "equity": 148.33333333333334,
              "total_assets": 248.33333333333334,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-05-末",
              "event": "月末分摊",
              "cash": 150,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 3.3333333333333335,
              "net_ppe": 96.66666666666667,
              "accounts_payable": 100,
              "equity": 146.66666666666666,
              "total_assets": 246.66666666666666,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-06-01",
              "event": "付款：结清应付",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 3.3333333333333335,
              "net_ppe": 96.66666666666667,
              "accounts_payable": 0,
              "equity": 146.66666666666666,
              "total_assets": 146.66666666666666,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-06-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 5,
              "net_ppe": 95,
              "accounts_payable": 0,
              "equity": 145,
              "total_assets": 145,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-07-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 6.666666666666667,
              "net_ppe": 93.33333333333333,
              "accounts_payable": 0,
              "equity": 143.33333333333334,
              "total_assets": 143.33333333333334,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-08-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 8.333333333333334,
              "net_ppe": 91.66666666666667,
              "accounts_payable": 0,
              "equity": 141.66666666666666,
              "total_assets": 141.66666666666666,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-09-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 10,
              "net_ppe": 90,
              "accounts_payable": 0,
              "equity": 140,
              "total_assets": 140,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-10-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 11.666666666666666,
              "net_ppe": 88.33333333333333,
              "accounts_payable": 0,
              "equity": 138.33333333333334,
              "total_assets": 138.33333333333334,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-11-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 13.333333333333332,
              "net_ppe": 86.66666666666667,
              "accounts_payable": 0,
              "equity": 136.66666666666666,
              "total_assets": 136.66666666666666,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-12-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 14.999999999999998,
              "net_ppe": 85,
              "accounts_payable": 0,
              "equity": 135,
              "total_assets": 135,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            }
          ],
          "ending": {
            "date": "2026-12-末",
            "event": "月末分摊",
            "cash": 50,
            "prepaid": 0,
            "cip": 0,
            "in_use_gross": 100,
            "accumulated_depreciation": 14.999999999999998,
            "net_ppe": 85,
            "accounts_payable": 0,
            "equity": 135,
            "total_assets": 135,
            "period_depreciation": 1.6666666666666667,
            "balance_residual": 0
          }
        },
        "asset_late_ready": {
          "identity": "Author synthetic example, not company transactions",
          "unit": "teaching currency units",
          "parameters": {
            "identity": "Author synthetic example, not company transactions",
            "unit": "teaching currency units",
            "cost": 100,
            "residual": 0,
            "life_months": 60,
            "initial_cash": 150,
            "payment": "2026-01",
            "acquisition": "2026-02",
            "ready": "2026-07",
            "start": "2026-01",
            "months": 12,
            "convention": "Events at month start; same-day acquisition then ready then payment; depreciation at month end starting ready month, full months, no tax/interest/disposal, depreciation expensed in this example."
          },
          "monthly_depreciation": 1.6666666666666667,
          "rows": [
            {
              "date": "2026-01-01",
              "event": "期初",
              "cash": 150,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 0,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-01-01",
              "event": "取得前付款：形成预付款",
              "cash": 50,
              "prepaid": 100,
              "cip": 0,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 0,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-01-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 100,
              "cip": 0,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 0,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-02-01",
              "event": "取得控制权：确认在建资源",
              "cash": 50,
              "prepaid": 0,
              "cip": 100,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 100,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-02-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 100,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 100,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-03-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 100,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 100,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-04-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 100,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 100,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-05-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 100,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 100,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-06-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 100,
              "in_use_gross": 0,
              "accumulated_depreciation": 0,
              "net_ppe": 100,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-07-01",
              "event": "达到可用状态：在建转入使用中",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 0,
              "net_ppe": 100,
              "accounts_payable": 0,
              "equity": 150,
              "total_assets": 150,
              "period_depreciation": 0,
              "balance_residual": 0
            },
            {
              "date": "2026-07-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 1.6666666666666667,
              "net_ppe": 98.33333333333333,
              "accounts_payable": 0,
              "equity": 148.33333333333334,
              "total_assets": 148.33333333333334,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-08-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 3.3333333333333335,
              "net_ppe": 96.66666666666667,
              "accounts_payable": 0,
              "equity": 146.66666666666666,
              "total_assets": 146.66666666666666,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-09-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 5,
              "net_ppe": 95,
              "accounts_payable": 0,
              "equity": 145,
              "total_assets": 145,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-10-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 6.666666666666667,
              "net_ppe": 93.33333333333333,
              "accounts_payable": 0,
              "equity": 143.33333333333334,
              "total_assets": 143.33333333333334,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-11-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 8.333333333333334,
              "net_ppe": 91.66666666666667,
              "accounts_payable": 0,
              "equity": 141.66666666666666,
              "total_assets": 141.66666666666666,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            },
            {
              "date": "2026-12-末",
              "event": "月末分摊",
              "cash": 50,
              "prepaid": 0,
              "cip": 0,
              "in_use_gross": 100,
              "accumulated_depreciation": 10,
              "net_ppe": 90,
              "accounts_payable": 0,
              "equity": 140,
              "total_assets": 140,
              "period_depreciation": 1.6666666666666667,
              "balance_residual": 0
            }
          ],
          "ending": {
            "date": "2026-12-末",
            "event": "月末分摊",
            "cash": 50,
            "prepaid": 0,
            "cip": 0,
            "in_use_gross": 100,
            "accumulated_depreciation": 10,
            "net_ppe": 90,
            "accounts_payable": 0,
            "equity": 140,
            "total_assets": 140,
            "period_depreciation": 1.6666666666666667,
            "balance_residual": 0
          }
        }
      },
      "all_defaults_file": "https://ou-liu-red-sugar.github.io/notebook/labs/bf-de/default-results.json"
    },
    "algorithm": "取得、可用、付款按真实月份排序，同月依此次序；月末才折旧。取得前付款为预付；取得未付为应付。月折旧=(cost-residual)/life_months，使用期满停止；本例当期费用化。",
    "boundaries": "正向状态表平衡，资源未取得时不生成CIP、不提前折旧；差额1,608不自动归因为处置。",
    "local_url": "/notebook/labs/bf-de/interactions.html#EXP-BF12-ASSET-CLOCKS",
    "static_equivalent": {
      "html": "https://ou-liu-red-sugar.github.io/notebook/labs/bf-de/static.html#EXP-BF12-ASSET-CLOCKS",
      "markdown": "https://ou-liu-red-sugar.github.io/notebook/labs/bf-de/static-equivalents.md"
    }
  }
]
```

## Sources
- [Caterpillar Inc. FY2025 Form 10-K](https://www.sec.gov/Archives/edgar/data/18230/000001823026000008/cat-20251231.htm): 制造库存四阶段、部分LIFO与FIFO可比调整，以及NCI利润/权益归属；公司同时包含Financial Products。
- [Costco Wholesale Corporation · 2025 Annual Report（股东年报 PDF）](https://s201.q4cdn.com/287523651/files/doc_financials/2025/ar/COST-Annual-Report-2025.pdf): Costco 2025 股东年报中的完整合并报表及附注。与 SEC HTML 版使用同一组财务披露，但排版页码不同：资产负债表为印刷第37页、PDF第43页。
- [MIT OCW 15.515 Session 7 — Accounting for Long-lived Assets](https://ocw.mit.edu/courses/15-515-financial-accounting-fall-2003/c14a0767af3d7544d85e4b20eb6be1bb_lec7.pdf): 成本、资源用途、残值、寿命和分摊。采用制造折旧可能先入库存的路径，不采用旧时代普遍性陈述或租赁政策。

## Content relations
```json
[
  {
    "from": "zh-bf12",
    "relation": "part_of",
    "to": "business-capital",
    "reason": "主要 topic 归属"
  },
  {
    "from": "zh-bf12",
    "relation": "supported_by",
    "to": "BF-S-COST-FY2025-PDF",
    "reason": "指定原文支持本篇采用范围；不扩展为整份原件已读",
    "locator": [
      "IR PDF printed pp35,37,39 / physical pp41,43,45; SEC pp37,39,41",
      "IR Note1 Receivables pp41–42, PPE pp42–43, leases p43, costs/vendor p46; SEC corresponding +2 printed pages",
      "IR Note5 pp50–51 / physical pp56–57; SEC Note5 pp52–53"
    ],
    "scope": "完整PP&E结构、租赁五视图与经营周转部件。PP&E现金/存量和租赁费用/特定现金的边界保留，混合应收不作为客户DSO。"
  },
  {
    "from": "zh-bf12",
    "relation": "supported_by",
    "to": "BFDE-MIT",
    "reason": "指定原文支持本篇采用范围；不扩展为整份原件已读",
    "locator": [
      "Slides2–8,11; matching diagram slide2"
    ],
    "scope": "成本、资源用途、残值、寿命和分摊。采用制造折旧可能先入库存的路径，不采用旧时代普遍性陈述或租赁政策。"
  },
  {
    "from": "zh-bf12",
    "relation": "supported_by",
    "to": "BBC-C04",
    "reason": "指定原文支持本篇采用范围；不扩展为整份原件已读",
    "locator": [
      "Note1D pp64–65; Note9 p89",
      "MD&A pp31–35; Definitions pp36–38",
      "Note23 A/B/C pp115–118; profit p120; pretax reconciliation p121"
    ],
    "scope": "制造与出租资产用途、公司历史驱动定义、报告分部到收入/税前利润的完整桥。不得把volume包含的组合效果当结构性贡献率。"
  },
  {
    "from": "zh-bf12",
    "relation": "illustrated_by",
    "to": "CASE-BFDE-COST-BF12-20260921",
    "reason": "固定期间的教学案例，不指向动态最新研究"
  },
  {
    "from": "bf12-experiment",
    "relation": "illustrated_by",
    "to": "EXP-BF12-ASSET-CLOCKS",
    "reason": "取得、可用、付款按真实月份排序，同月依此次序；月末才折旧。取得前付款为预付；取得未付为应付。月折旧=(cost-residual)/life_months，使用期满停止；本例当期费用化。",
    "at_section": "bf12-experiment",
    "conditions": "正向状态表平衡，资源未取得时不生成CIP、不提前折旧；差额1,608不自动归因为处置。"
  }
]
```

## Related entries

## Optional reading path
拆一份企业财报: step 6/14
沿设备时钟区分取得、付款、投用和折旧，再恢复真实PP&E桥。
有形资源的记录边界厘清后，比较内部形成和购入的无形资源。
Next: [无形资源、研发与商誉](https://ou-liu-red-sugar.github.io/zh/notebook/intangible-resources-rd-and-goodwill/)