Accounting Equation and SFAC 6 Represented in Fluent

[Charles Hoffman]

I have a huge favor to ask.  I am a certified public accountant (i.e. not a knowledge engineer) and I am trying to correctly represent two very simple, basic accounting related models in the CNL of Fluent Editor.  I have represented this information using XBRL (which I know) and using Prolog (which people on a Prolog group helped me with).  That is represented here:

http://xbrlsite.azurewebsites.net/2019/core/master-ae/Documentation.pdf

The "pseudo code" of what I am trying to represent it this which I know is wrong:

Asset is-a element.
Liabilities is-a element.
Equity is-a element.

Every asset is-a debit.
Every liability is-a credit.
Every equity is-a credit.

Assets = Liabilities + Equity.

Every balance-sheet is a structure.

Balance-Sheet has-part Assets.
Balance-Sheet has-part Liabilities.
Balance-Sheet has-part Equity.


Microsoft is-a economic-entity.

Microsoft has assets equal-to '$5,000'.
Microsoft has liabilities equal-to '$1,000'.
Microsoft has equity equal-to '$4,000'.

Any help getting this simple logical model represented correctly in the Fluent Editor would be greatly appreciated.

The second model, which is only slightly more complicated (10 elements, 3 rules, 3 structures) is SFAC 6 and is described here:

http://xbrlsite.azurewebsites.net/2019/core/core-sfac6/Documentation.pdf

What I am using this information for is to help professional accountants understand the difference between syntax and semantics.  I am working with a group at OMG (Object Management Group) that is creating the Standard Business Report Model (SBRM) which allows a business report to be converted into literally any syntax.

I would be happy to explain more if people are interested.

Cheers,

Charlie

https://www.linkedin.com/in/charleshoffmancpa/