Review an operating figure
Inspect the stated operands, period, calculation and qualifications before a figure becomes an operating assumption.
FOR CFOs & FINANCE TEAMS
Stand behind the numbers.
Keep the basis.
Trace a reported figure back to the source material it rested on. Inspect the calculation, retain the qualifications and keep unsupported totals visible—so the next reviewer has a basis to work from.
Consulting expertise + software engineering · Selected checks within an agreed scope.
A number can be correctly calculated.
Its composition and next use can still need review.
THE FINANCIAL RESPONSIBILITY AFTER THE ANSWER
A clear number needs
a basis you can inspect.
Start with a financial question inside a scoped operating review or diligence workflow. Keep the supported analysis separate from the conclusion Finance must assess.
Examine an investment assumption
Follow a claim in supplied diligence material back to its recorded basis. Keep gaps and unsupported extensions available for the responsible reviewer.
Carry the context forward
Give a successor, adviser or later review team the record of what the earlier analysis used, checked and left open.
ONE FIGURE / THE COMPOSITION QUESTION
The math can be right.
The total can still be unsupported.
Follow the staffing example from the homepage in more detail. See what supports the annual product and why the separate amount cannot simply be added.
TALLGRASS / FICTIONAL FINANCIAL REVIEWExplore the basis · No live analysis
01 / IDENTIFY THE FIGURES AND THEIR ROLES
A stated amount is a starting point for inspection.
Keep the supplied words, period and context before using an amount in a calculation. An attached reference records the basis; it does not independently verify the statement.
- 11 people
- Headcount stated in the staffing quotation.
- About $54,000 / year
- Approximate annual cost per person, as stated in the same quotation.
- $210,000
- Separate amount, only recorded. Its period and possible overlap remain unresolved.
CONTEXT / NOT ADDITIONAL COST LINES
$450,000 budget · $75,000 board threshold
Fictional walkthrough of a review pattern. This does not run an analysis, verify a real financial statement or authorize a business decision.
STRUCTURE THE WORK / CHECK THE NEXT USE
Keep the financial basis.
Review permission separately.
MCOS structures supported workflows through configured extraction, scoped agent analysis and task-specific protocols. Sentinel addresses the next use of an individual claim.
MCOS / RETAIN THE BASIS
Source. Operands. Qualifications. Refusals.
The L1–L3 foundation structures supplied material and supported analysis. A task-specific L4 protocol shapes the deliverable. Selected calculations can be repeated when the required inputs and check rules are available.
Explore the shared foundationSENTINEL / CLAIM-LEVEL USE CONTROLS
A recorded budget is not spending approval.
Where integrated and configured, Sentinel separates integrity, meaning and current-use authority. A source quotation can be intact while its interpretation or proposed use remains unsupported.
Try the budget-claim exampleChecks, source coverage, exports and enforcement depend on the implemented workflow. Retaining evidence does not establish accounting compliance or make a recommendation correct.
A PRACTICAL PLACE TO START
Bring the decision.
Scope the review around it.
Existing applications offer starting points. Different questions can require new rules, evidence and acceptance checks.
INVESTMENT REVIEW
M&A Diligence
Explore structured review of supplied acquisition material, findings and unresolved diligence questions.
Explore M&A DiligenceOPERATING CONTINUITY
Key Person Audit
Inspect recorded dependencies, knowledge gaps and the qualifications behind a proposed handover.
Explore the KPA exampleYOUR FINANCIAL QUESTION
A scoped engagement
Agree the source material, financial question, selected checks and responsible reviewer before building a new application.
Discuss the requirementSUPPORTING DETAIL / SOFTWARE IMPLEMENTATION COSTS
Keep the cost evidence.
Assess the accounting treatment.
For software builds, agree which cost, development and control records the engagement will supply. Accounting treatment depends on the arrangement and the applicable requirements.
A retained analytical record is not a complete capitalization file. Invoices, time records, project approvals, contractual rights and development evidence may need to be assembled separately for Finance and its accounting advisers.
U.S. GAAP / internal-use software
Determine the applicable guidance and adoption status before assessing costs. ASU 2025-06 changes the start-of-capitalization requirements in ASC 350-40, replacing project-stage references with authorization and funding plus probable completion and intended use, including consideration of significant development uncertainty.
The amendments apply to annual reporting periods beginning after December 15, 2027, and interim periods within them; early adoption is permitted. The update does not establish that a particular engagement qualifies. Read FASB ASU 2025-06 (PDF) — opens in a new tab
IFRS / IAS 38
IAS 38 distinguishes research expenditure, recognized as expense, from development expenditure that meets specified recognition criteria. Software and retained knowledge do not qualify automatically. Read the IFRS Foundation’s IAS 38 overview — opens in a new tab
What does the business retain or control?
Agree the retained record, exports, source access, software use and other rights in the engagement. These are distinct from ownership of the proprietary MCOS runtime. Retention and contractual rights are relevant facts to assess, not an accounting conclusion by themselves.
Explore operational sovereigntyReferences checked 2 November 2026. General information; your finance team and accounting advisers assess the applicable treatment. No automatic capitalization, EBITDA improvement or valuation uplift is claimed.
BRING ONE FIGURE OR FINANCIAL QUESTION
Make the basis inspectable.
Keep the open questions visible.
Agree the sources, selected checks, deliverable and responsible review for a scoped engagement.