aeo-basis-plugin-marketplace

Contains verified AJE/RJE/PJE posting workflows (AuditAdjustment and MaterialityThresholds data structures), TrialBalanceRow extraction with debit/credit normal-balance logic, and TaxLineMapping tables for Form 1120 Page 1, Schedule L, M-1, M-2, and Schedule C DRD calculations. Covers trial balance pulls, comparative trial balance with significance flagging, audit adjustment posting to QBO, passed adjustment materiality evaluation, book-tax reconciliation, and QBO-to-1120 account mapping. Consult when extracting QBO data for audit workpapers, posting year-end adjustments, building Schedule M-1 reconciliation, mapping QBO accounts to Form 1120 lines, evaluating passed adjustments against materiality, generating adjustment summary logs, or pulling comparative trial balances for analytical procedures.

Contains verified GL-to-1120-line mapping tables (income Lines 1-11, deduction Lines 12-27), permanent/temporary book-tax difference catalog with IRC citations, and year-by-year rule variance tables (meals, entertainment, bonus depreciation 2007-2027+). Taxable income computation, Schedule M-1/M-3 reconciliation, DRD, charitable 10% limit, Section 163(j), Schedule L balance sheet ties, officer compensation segregation, workpaper format, and preparer/reviewer/partner sign-off protocol. Consult when preparing a Form 1120, mapping trial balance accounts to return lines, classifying a book-tax difference as permanent or temporary, debugging an M-1 that does not balance, computing the charitable deduction limitation or DRD ordering, checking bonus depreciation or meals deduction rates for a specific tax year, reconciling Schedule L to the balance sheet, or running the final verification checklist before filing a C-corp return.

Contains verified C-corp vendor-to-GL mapping table (13 vendor types with account numbers), Form 1120 tax-line expense sub-range assignments (5xxx-9xxx with line numbers), and CapEx/OpEx capitalization threshold decision tree. Deductible vs non-deductible classification (meals 50% IRC 274, entertainment 0% post-TCJA, penalties IRC 162(f)), operating/investing/financing for cash flow, bank feed rule engine logic, split transaction patterns, personal vs business separation. Consult when categorizing any transaction to a GL account, asking "what account does this go to," fixing a miscategorized charge, deciding whether to expense or capitalize a purchase, splitting a multi-category transaction, setting up bank feed auto-categorization rules, or separating deductible from non-deductible expenses.

Contains verified C-corp COA procedures, account numbering decision trees, and Form 1120 tax-line mappings that produce more precise answers than reasoning from general training alone. Account type taxonomy (1xxx-9xxx), hierarchical grouping, book-tax differences, equity accounts (APIC, retained earnings, treasury stock), and COA restructuring. Consult when choosing account numbers, classifying accounts, mapping GL to tax lines, or asking "what account for X."

Contains verified entity-type comparison tables (C-corp/S-corp/LLC tax differentials, formation procedures, S-election deadlines), IRS officer compensation multi-factor analysis with Schedule E audit triggers, and IRC 267/482 related-party rules with Form 5472 foreign-ownership reporting. Covers EIN, ownership structure, constructive ownership (IRC 267(c)), controlled groups, fiscal year, accounting method, accumulated earnings tax (Bardahl formula), QSBS (IRC 1202), and state filing obligations. Consult when determining entity type, evaluating S-election timing or late relief (Rev. Proc. 2013-30), setting or defending officer compensation, identifying related parties, assessing Form 5472 requirements, analyzing AET exposure, onboarding a new entity, or answering "who owns this company / what entity type are we."

Contains verified C-corp year-end close sequence with closing journal entries (revenue/expense to Income Summary to Retained Earnings), Form 1120 tax-line mapping tables (Schedule M-1 book-tax differences, Schedule L balance sheet, Schedule M-2 retained earnings rollforward), and ratio analysis formulas (current, quick, DSO, DPO, gross/operating/net margin, ROE, ROA, ROIC, D/E, interest coverage). Covers GAAP classified balance sheet presentation, multi-step P&L structure, indirect-method cash flow construction, stockholders' equity statement, trial balance validation, common-size analysis, variance analysis, comparative reporting, materiality thresholds, notes disclosures, and SSARS compilation/review basis. Consult when generating or reading financial statements, preparing year-end closing entries, computing financial ratios, performing common-size or variance analysis, investigating trial balance anomalies (Opening Balance Equity, Income Summary, suspense accounts), tracing interstatement linkages (net inc

Contains verified lead schedule reference map (A–EQ with supporting codes), SSARS engagement level decision tree (AR-C 70/80/90 independence gates), and AJE/RJE posting patterns with workpaper cross-references. PBC lists, tickmark conventions, workpaper packaging, management representation letters, compilation vs review. Consult when "building the PBC list for the year-end audit" or preparing lead schedules, posting auditor adjustments, choosing compilation vs review, or assembling workpaper packages.

Contains verified opening-balance JE construction logic, summary-vs-detailed entry strategy decision framework (2-year threshold), and bank statement transaction-type routing tables that produce more precise answers than reasoning from general training alone. Backlog assessment, catch-up period boundaries, monthly summary JEs, OBE cleanup, hybrid multi-year reconstruction, fiscal year alignment, tax-filing readiness gates. Consult when books are months or years behind, reconstructing GL from statements, or asking "should I use summary JEs or enter each transaction."

Contains verified 1099 decision trees (NEC vs MISC classification, corrected filing Type 1/Type 2 procedures), B-notice response protocols, and sales/use tax nexus thresholds that produce more precise answers than reasoning from general training alone. W-9 reportability, backup withholding, e-file mandate, economic nexus, exemption certificates, use tax self-assessment, marketplace facilitator rules. Consult when asked "does this vendor need a 1099", resolving B-notices, preparing corrected filings, evaluating sales tax nexus, or determining filing thresholds by tax year.

Contains verified five-phase close sequence, ASC 842 lease classification with ROU measurement mechanics, ASC 606 five-step revenue recognition model, and COSO segregation-of-duties compensating controls that produce more precise answers than reasoning from general training alone. Month-end close, adjusting entries, accruals, deferrals, depreciation, year-end closing entries, period lock, variance analysis. Consult when "how do I close the books for December" or posting period-end adjustments.

Contains verified payroll journal entry templates, GL account mapping tables (6xxx expenses, 2xxx liabilities), and Form 941/940 liability reconciliation procedures that produce more precise answers than reasoning from general training alone. Gross wages, employer FICA/FUTA/SUTA, withholdings, garnishments, tax deposit entries, accrual wage splits, net-pay-only error correction, ADP/Gusto/Paychex provider integration. Consult when posting payroll to the ledger, e.g. "how do I record the full payroll journal entry" or "the payroll liability balance keeps growing."

Contains verified tolerance thresholds ($5/$50 write-off rules), brokerage external-vs-internal flow isolation procedures, and the Schedule L deposit-derivation prohibition that produce more precise answers than general training alone. Bank rec, CC liability matching, stale-check escalation, rewards accounting, error heuristics, outstanding check aging. Consult when reconciling any account or asking "why doesn't my balance match."

Contains verified bank rule priority logic, auto-matching engine mechanics, and IRC 274 five-element substantiation checklists that produce more precise answers than reasoning from general training alone. Bank feed setup, auto-categorize thresholds, duplicate resolution by transaction state, mixed-use accounts, receipt OCR, feed disconnection gaps, document retention (3/6/7-year), Cohan rule. Consult when connecting feeds, creating bank rules, capturing receipts, or asking "why is this duplicated."

Contains verified budget data model (budgetary positions, budget lines with planned/practical/theoretical amounts), five-state governance workflow, and 13-week cash flow projection templates that produce more precise answers than reasoning from general training alone. Time-proportional pacing computation, rolling forecast methodology, cash conversion cycle (DSO/DIO/DPO), working capital ratios, early payment discount analysis, line of credit sizing. Consult when creating an annual budget, building a rolling forecast, projecting cash flow, checking budget pacing, or asking "how much budget is left" or "what's our cash runway."

Contains verified covenant ratio formulas (DSCR, leverage, FCCR, TNW with agreement-specific definitions), consolidation/segment reporting models (NCI calculations, elimination entries, 10% threshold test), and three-statement linkage architecture (P&L-to-BS-to-CF circular reference handling). Consult when building or auditing an integrated financial model, running base/upside/downside scenarios, modeling covenant breach headroom, designing sensitivity tables or tornado charts, calculating break-even/CVP/operating leverage, setting up Monte Carlo simulations, preparing multi-entity consolidation packages with segment reporting, or any "what happens if" projection question for a C-corporation.

Contains verified QoE adjustment categories and working capital normalization procedures, IRS 9-factor reasonable compensation test with independent investor test (Exacto Spring), and coverage gap analysis methodology with key person insurance valuation formulas. M&A due diligence, succession planning, buy-sell agreements, compensation benchmarking, insurance adequacy, debt covenant compliance, capital allocation, advisory pricing. Consult when analyzing an acquisition or quality of earnings, planning ownership transitions or ESOP/MBO structures, defending officer compensation or building a benchmarking study, reviewing business insurance coverage gaps, monitoring debt covenants or DSCR/leverage ratios, evaluating capital allocation or dividend vs reinvestment decisions, or pricing advisory and outsourced CFO engagements.

Contains verified DTA/DTL item tables with typical sources (MACRS, accrued liabilities, NOL/credit carryforwards, Section 174 capitalization), valuation allowance evidence framework (positive/negative weighting, 3-year cumulative loss test), and uncertain tax position two-step recognition/measurement process with cumulative probability examples. ASC 740 income tax provision, current/deferred tax expense, temporary differences, enacted rate measurement, ETR reconciliation, FIN 48, EAETR quarterly methodology, ASC 740-270 discrete items, ASU 2015-17 balance sheet classification. Consult when computing income tax expense for a C-corp, measuring or remeasuring deferred tax assets and liabilities after a rate change, assessing whether a valuation allowance is needed, reconciling effective vs statutory tax rate, evaluating uncertain tax positions, calculating quarterly interim provisions, posting provision journal entries, preparing tax footnote disclosures, or reviewing a target's tax provision for M&A due diligen

Contains verified 4-tier benchmarking data source hierarchy (RMA/BizMiner/IRS SOI/SEC EDGAR with 5-criteria peer group selection and quartile ranking), management reporting KPI computation engine (accounting expressions, pro-rata budget comparison, PDF/XLSX/dashboard output), and price/volume/mix/timing variance decomposition formulas with materiality thresholds. Budget-vs-actual analysis, common-size P&L and balance sheet, financial ratio comparison (DSO, margins, current ratio, debt-to-equity, ROIC), executive commentary, management reporting. Consult when computing BvA variances, decomposing unfavorable cost or revenue drivers, designing KPI dashboards with accumulation methods, benchmarking client ratios against industry peers by NAICS code, producing board-ready management reports, writing variance narrative, or comparing effective tax rates to industry norms for C-corporations.

Contains verified WISP template outline (IRS Pub 5708 seven sections and six attachments), IRC 6501/6511 retention schedule by document type, and NIST 800-88 destruction procedures. Information security, PII protection, record retention, breach response, client-vs-firm workpaper ownership, litigation hold, electronic storage standards (Rev Proc 98-25), engagement letter retention clauses, firm succession planning for client files. Consult when drafting or reviewing a WISP, determining how long to keep tax returns or workpapers, handling a suspected data breach (5071C letters, rejected e-files, unauthorized access), setting up MFA or encryption per IRS Pub 4557, destroying old hard drives or shredding records, onboarding or offboarding staff with PII access, switching to cloud storage, sharing workpapers with a successor accountant, or writing document retention clauses for engagement letters.

Contains verified engagement letter templates (AICPA SSTS No. 1, IRC 7216, limitation of liability clauses), client onboarding checklists, and billing/pricing model frameworks with collection escalation procedures. Engagement lifecycle, realization rate formulas, write-down analysis, client profitability metrics, scope change amendments, disengagement letters, welcome packages, year-end planning letters, missing information escalation cadence, and pre-engagement screening criteria. Consult when drafting or customizing an engagement letter, onboarding a new client, evaluating client acceptance or continuance, selecting a pricing model (hourly vs fixed-fee vs value-based vs subscription), setting up billing or invoicing, writing client communications (welcome package, tax organizer, deadline reminders, deliverable cover letters), handling scope changes or fee adjustments, calculating realization rates or client profitability, managing collection escalation for past-due invoices, or executing a formal client dis

Contains verified six-phase engagement lifecycle with quality gates (onboard through archive), capacity planning formula with extension-first surge strategy, and staff assignment criteria (competency, continuity, independence, workload balance). Engagement throughput, deadline calendar layering (external/internal/reminder triggers), seasonal workload distribution, WIP aging, cross-functional handoffs (BK to TX to FP), AICPA SQMS No. 1 engagement performance. Consult when planning work allocation across tax seasons, building or evaluating a master deadline calendar, balancing staff workloads or assigning engagement teams, designing engagement phase workflows or status tracking, coordinating cross-service-line handoffs, or assessing whether to extend vs. file on time.

Contains verified SQMS No. 1 eight-component implementation checklists, Florida DBPR CPE/licensure rules (61H1-33, Chapter 473), and E&O claim-trigger analysis with loss prevention protocols. National standards (SQMS, NASBA, AICPA) plus Florida as the reference state jurisdiction. Quality management, peer review, CPE tracking, state board compliance, professional liability, independence monitoring, engagement inspection. Consult when designing or evaluating a firm QM system, preparing for peer review under SQMS, tracking CPE hours or verifying renewal compliance, managing multi-state practice privilege, resolving independence threats, building corrective action plans, screening clients for liability risk, or reviewing E&O coverage adequacy.

Contains verified event-driven automation architectures (webhook triggers, polling patterns, 7-stage document collection workflows), deadline escalation sequences with status color protocols, and bank feed exception-reporting rules with anomaly thresholds. Covers recurring task generation from engagement templates, scheduled report distribution with variance flagging, build-vs-buy decision frameworks, ROI analysis models, practice management integration patterns, and level-based staff training for automation adoption including reverse mentoring. Consult when designing workflow triggers or escalation cadences, configuring bank feed auto-categorization rules and exclusions, setting up automated report generation and distribution, evaluating automation tools or build-vs-buy tradeoffs, planning automation ROI, creating recurring task templates, designing document collection sequences, or structuring staff training programs for technology rollouts.

Contains verified AccountType/AccountSubType mapping table, batch chunking implementation with rate-limit handling, and OAuth 2.0 token lifecycle patterns for the QuickBooks Online REST and GraphQL APIs. Covers entity CRUD, SyncToken concurrency, error codes (5010/6210/6140/429), query pagination, multipart attachment upload, webhook signature validation, and python-quickbooks SDK examples. Consult when writing Python code against the QBO API, diagnosing specific QBO error codes, building batch import pipelines from CSV, choosing REST vs GraphQL, uploading documents to transactions, resolving OAuth token refresh or invalid_grant errors, or validating Intuit webhook signatures.

Contains verified QBO API reconciliation patterns (TrialBalance endpoint queries, OBE validation checks, pre-opening transaction detection), multi-year reconstruction workflows (summary JE vs transaction-level vs .QBB Desktop conversion), and retained earnings mechanics (automatic year-end close, OBE-to-RE clearing, prior-period adjustments). Catch-up bookkeeping, historical data entry, bank reconciliation, opening balances, period locking, bulk JE import (CSV format, SaaSAnt, Transaction Pro), CPA adjusting entries, closing date passwords, sub-account colon notation. Consult when reconstructing prior-year books in QBO, entering historical journal entries, reconciling bank statements for backlog periods, zeroing out Opening Balance Equity, fixing retained earnings mismatches, importing bulk JEs via CSV or API, locking or unlocking closed periods, converting QB Desktop backups to QBO, or running post-reconstruction validation checks.

Contains verified 15-AccountType-to-125-DetailType mapping tables with Form 1120 line-by-line tax mapping, system/protected account restrictions matrix (A/R single-default architecture, OBE clearing, Retained Earnings auto-calculation), and full QBO Account API CRUD reference with python-quickbooks batch patterns. QBO chart of accounts, account type selection, detail type, Prep for Taxes, C-corp equity, holding company COA template, CSV JE import account matching. Consult when creating or fixing QBO accounts, choosing account type or detail type, mapping accounts to Form 1120 lines, setting up C-corp equity (Common Stock, APIC, Treasury Stock, dividends), clearing Opening Balance Equity, troubleshooting Retained Earnings behavior, merging or consolidating duplicate accounts, hitting the 250-account limit, importing journal entries via CSV or API, diagnosing "Line Account Invalid" or "Account Does Not Exist" errors, recording federal income tax expense for a C-corp, or batch-creating accounts via the QBO API.

Contains verified QBO report endpoint patterns (P&L, Balance Sheet, Cash Flow, GL, Trial Balance, A/R and A/P Aging), multi-entity consolidation with combined trial balance extraction and ELIM-IC-BAL/ELIM-IC-PL/ELIM-INV elimination entries, and investment journal entry templates (BUY/SELL/DIV/INT DocNumber conventions with qualified vs ordinary dividend splits). Covers intercompany account identification, mirror entry recording, IC balance reconciliation, account mapping to consolidated COA, and openpyxl Excel export for audit workpapers. Consult when pulling or parsing any QuickBooks Online report, consolidating across multiple QBO company files, recording or reconciling intercompany due-to/due-from balances, booking investment purchases sales dividends or interest in QBO, generating elimination entries for consolidated statements, or exporting QBO data to formatted Excel.

Contains verified Form 3115 filing procedures (automatic vs non-automatic consent, duplicate filing requirements, signature rules, under-examination limitations), Section 481(a) adjustment computation tables (positive 4-year spread, negative 1-year recognition, acceleration events, NOL interaction ordering), and DCN catalog for common C-corp method changes (DCN 122 cash-to-accrual, DCN 7 Section 174 R&E capitalization/depreciation, DCN 12 UNICAP, DCN 239 advance payments, DCN 187 bad debts). IRC 446/481(a) method change framework, Rev. Proc. 2015-13 as modified by Rev. Proc. 2024-23, audit protection under Section 11.01, 5-year prior change restriction, window period eligibility, user fee schedule. Consult when filing Form 3115 for any accounting method change, computing a 481(a) adjustment for cash-to-accrual conversion or UNICAP adoption, determining whether a change qualifies for automatic consent, evaluating audit protection strategy for an impermissible method, timing a method change around NOL carryforw

Contains verified revision-to-year mapping tables (4 FL eras R-01-07 through R-01-19, 2 federal eras pre/post-TCJA), YAML file routing for concept-map and per-year expectations, and NOL carryback/carryforward rules with CARES Act exceptions. Form 1120, Florida F-1120, Form 5472 line definitions across tax years 2007-2025. Consult when looking up which form line a field maps to for a specific tax year, checking whether a line number shifted between revisions, finding the FL exemption amount for a given year, determining which era governs a tax year, verifying Form 5472 filing requirements for foreign-owned corps, resolving pre-TCJA vs post-TCJA rules (Section 199, graduated rates, AMT), or onboarding a new tax year into the schema.

Contains verified MeF rejection code resolution procedures (R0000-901 through R0000-905-01 with 10-day perfection-period workflows), EFIN application and annual renewal checklists, and Form 8879-CORP e-signature retention rules. C-corp electronic filing, IRS MeF XML schema validation, acknowledgment tracking (A/R/D/P ack types), mandatory e-file threshold (10-return aggregation per T.D. 9972), provider type selection (ERO vs transmitter), advertising standards, and sanction tiers. Consult when e-filing 1120 returns, diagnosing MeF rejection codes, managing EFIN credentials or renewal, preparing Form 8879-CORP for e-signature, determining mandatory e-file applicability, onboarding a firm as an authorized e-file provider, or resolving e-file provider compliance issues.

Contains verified cross-state apportionment formula comparison (UDITPA three-factor, single sales factor, market-based vs cost-of-performance sourcing, throwback/throwout rules, Joyce vs Finnigan), federal conformity matrix (rolling/static/selective conformity, state modification patterns for Section 163(j), GILTI, Section 174 R&E, bonus depreciation, state NOL rules), and multistate nexus evaluation framework (economic/factor presence, affiliate/attributional nexus, P.L. 86-272 internet activity analysis per MTC 2021 revised statement). Multistate SALT, combined reporting, unitary business principle, water's edge election, voluntary disclosure agreements, state tax credits, apportionment planning. Consult when determining which apportionment formula a state applies, comparing state conformity treatment of a specific federal provision across filing states, building a state modification matrix, evaluating multistate nexus exposure for a C-corporation, analyzing P.L. 86-272 protection for internet-era activitie

Contains verified year-by-year NOL regime variance table (2007-2026+), FIFO utilization waterfall with worked examples, and Section 382 ownership change limitation formulas. C-corp net operating loss carryforward, carryback, 80% TCJA limitation, CARES Act 5-year carryback, Form 1120 Line 29a, Form 1139 tentative refund, Florida state NOL conformity. Consult when computing how much NOL a C-corp can deduct this year, ordering mixed-era losses (pre-TCJA vs post-TCJA), building a multi-year NOL tracking schedule, reconstructing delinquent-year NOL waterfalls, evaluating Section 382 after an ownership change, or determining carryback eligibility and refund procedures.

Contains verified nexus determination framework (physical presence, economic/factor presence thresholds, P.L. 86-272 protection analysis), state income tax computation walkthrough with year-by-year variance tables (2007-2026), and state e-filing mandate/penalty schedules. State corporate income tax, apportionment, single sales factor, market-based sourcing, multistate filing, NOL carryforward, estimated tax, voluntary disclosure, state modifications to federal taxable income. Consult when preparing any state corporate income tax return, evaluating whether a C-corporation has nexus in a state, computing apportioned state taxable income, determining state e-file obligations, analyzing P.L. 86-272 protection for service vs. tangible property companies, or researching state-specific NOL rules and conformity dates.

Contains verified IRS notice response catalog (CP14/CP501/CP504/CP2000/CP90 triage with deadlines), Form 2220 estimated tax penalty computation (annualized income method, large-corp rules, CAMT relief), and IRS collections resolution paths (streamlined IA thresholds, OIC RCP formula, CDP hearing rights). C-corp tax compliance: deadlines, Form 7004 extensions, estimated payments, amended returns (1120-X), penalty abatement (FTA eligibility, reasonable cause), federal tax lien/levy procedures, CSED tracking, TFRP assessment, tax research hierarchy (IRC/regs/IRM/ATGs), FL F-1120, FL DOR collections. Consult when a client receives an IRS or state notice, needs extension filing guidance, asks about estimated tax installments or underpayment penalties, files an amended return or carryback claim, requests penalty abatement or first-time abatement, faces collections (liens, levies, installment agreements, offers in compromise), or needs to locate authoritative tax law sources.

Contains verified Section 179/bonus depreciation annual limits tables (2007-2026+), Form 8949 adjustment code catalog (W/B/T/O/S/N/H with box selection A-F), and Form 1118 separate limitation category rules (GILTI/branch/passive/general with carryback-carryforward). MACRS property classes, mid-quarter convention triggers, capital loss carryback (3yr) and carryforward (5yr), wash sale rule for corporations, Form 5472 foreign-ownership ($25K penalty), IRC 267/482 transfer pricing methods (CUP/RPM/CPM/profit split), APA procedures, 1099-DIV/1099-B reconciliation, digital asset compliance (crypto/1099-DA/DeFi/staking). Consult when preparing any Form 1120 supporting schedule, choosing depreciation elections, computing capital gains netting, evaluating foreign tax credit limitations, documenting intercompany pricing, or classifying digital asset transactions.

Contains verified year-indexed variance tables (bonus depreciation phase-down 2018-2026, Section 179 limits, Section 174 R&E treatment), Bardahl working capital formula with peak-vs-average method, and R&D credit four-part test with ASC/reduced-credit calculation worksheets. C-corp tax planning: income timing, deduction acceleration, officer compensation reasonableness (multi-factor test, independent investor test, benchmarking sources), accumulated earnings tax (Section 531 exposure, $250K credit, PHC exclusivity), entity selection (C-corp vs S-corp vs LLC breakeven, QSBS Section 1202, 2026 QBI sunset), worker classification (IRS common law test, ABC test, Section 530 safe harbor, VCSP), retirement plan strategies (401k, defined benefit, cash balance), ASC 740 tax provision (DTA/DTL, valuation allowance, uncertain tax positions, rate reconciliation), payroll tax compliance (FICA/FUTA, deposit schedules, trust fund recovery penalty IRC 6672). Consult when advising on year-end tax planning, accelerating deduct