The scenario
Granite Peak Fabrication Inc closes July 2026 and records straight-line depreciation of 1,041.67 USD on a CNC mill. Nothing is paid to anyone — this is recognition, not settlement.
How FORAY models it
The record is a single Accrual. Its formula block carries the computation method (F17), a salted formula identifier (F18), the named inputs (F19) and the numeric output (F20). The period the recognition covers is flat on the element: period start (F13) and period end (F14).
The formula identifier proves definition retention — the declared formula is fixed at origination and provable unaltered years later.
What to observe in the record
- The method note rides in the element’s residue (
F25) — recorded and hashed with the rest of the record. - The formula inputs are an object keyed by input name; the output is a number.
- No Action exists and none is implied: an adjusting entry settles nothing.
The record
Wire 4.2 record
This record is a teaching example, emitted by the FORAY generator (template accrual-led-depreciation) — not hand-written. No blockchain anchoring has occurred or is implied; anchor-related fields are placeholders. Parties, amounts, and dates are illustrative. Wire keys are catalog codes (F-codes); the readable names used in the prose above are the implementer register, which never appears in hashed bytes.
{
"F1": "GL_2026_07_DEPR_EQUIP_009",
"F2": "GL_2026_07_DEPR_EQUIP_009",
"F3": "Granite Peak Fabrication Inc",
"F7": 1041.67,
"F8": "USD",
"F26": "depreciation_adjusting_entry",
"schema_version": "4.2",
"timestamp": "2026-07-31T23:59:00Z",
"arrangements": [],
"accruals": [
{
"F4": "equipment_depreciation",
"F7": 1041.67,
"F13": "2026-07-01T00:00:00Z",
"F14": "2026-07-31T23:59:59Z",
"F17": "Calculated",
"F18": "hash_8c2e5f7a1b4d90362718a5c4e7f0b2d5",
"F19": {
"asset_cost": 62500,
"salvage_value": 0,
"useful_life_months": 60
},
"F20": 1041.67,
"F22": [],
"F25": {
"method_note": "Straight-line, month 14 of 60, CNC mill asset 4471"
},
"id": "ACC_DEPR_CNC_2026_07"
}
],
"anticipations": [],
"actions": [],
"component_hashes": {
"accruals": "sha256:PLACEHOLDER"
},
"merkle_root": "sha256:PLACEHOLDER",
"blockchain_anchor": {
"anchored_at": null,
"block_height": null,
"confirmation_time_ms": null,
"kaspa_tx_id": null
}
}Canonical form — the hashed bytes
The canonical byte form is a single line: F-coded members in ascending numeric order, envelope members in their ruled enumeration, one legal spelling per number. The hash below is computed over exactly the bytes shown — copy the line into any SHA-256 tool to reproduce it.
{"F1":"GL_2026_07_DEPR_EQUIP_009","F2":"GL_2026_07_DEPR_EQUIP_009","F3":"Granite Peak Fabrication Inc","F7":1041.67,"F8":"USD","F26":"depreciation_adjusting_entry","schema_version":"4.2","timestamp":"2026-07-31T23:59:00Z","arrangements":[],"accruals":[{"F4":"equipment_depreciation","F7":1041.67,"F13":"2026-07-01T00:00:00Z","F14":"2026-07-31T23:59:59Z","F17":"Calculated","F18":"hash_8c2e5f7a1b4d90362718a5c4e7f0b2d5","F19":{"asset_cost":62500,"salvage_value":0,"useful_life_months":60},"F20":1041.67,"F22":[],"F25":{"method_note":"Straight-line, month 14 of 60, CNC mill asset 4471"},"id":"ACC_DEPR_CNC_2026_07"}],"anticipations":[],"actions":[],"component_hashes":{"accruals":"sha256:PLACEHOLDER"},"merkle_root":"sha256:PLACEHOLDER","blockchain_anchor":{"anchored_at":null,"block_height":null,"confirmation_time_ms":null,"kaspa_tx_id":null}}Canonical-bytes SHA-256: 5bd00ccf1c8f3c940469c890bbee52af203a29d764f90341b0bf77a12ea89cc2
Validated against the live validator (POST /api/validate-foray): 0 errors, 0 warnings.