Library / Management Accounting Principles Framework
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Source changed 2026-10-03 05:16:27 UTC · snapshot created 2026-10-03 05:17:06 UTC · last check 2026-10-03 05:16:56 UTC

MA.2:7 - Conformance Checklist

Examine whether the account identifies the resource, capability, unit and window; reconciles supply with relevant uses and restrictions; retains the operating basis of reserve; distinguishes released capability from changed payment; and names the action and conditions needed for a supply change.

These checks assess the explanation. The existence of paid capacity does not establish a feasible schedule or the adequacy of a reserve.