Accounting Evidence EnginePrototypeprototype-0.1.0

Disclosure Evidence Monitor

Inspect bounded SEC filing evidence with the verbatim excerpt in control, structured accounting coding, explicit deterministic rules, visible review provenance, and no implied model authority.

  1. AuthoritySourceVerbatim bounded excerpt or public identifier
  2. ComparatorDeterministic baselineVersioned rule IDs, terms, and exclusions
  3. InterpretationStructured model outputInactive in this prototype
  4. ControlReview and releaseStatus, errors, metrics, version
Evidence explorer

Filter the filing record

The prototype contains a small source-checked sample, not an exhaustive company review. Filters operate only on records already present in this release; no arbitrary company lookup or URL retrieval occurs.

Choose interpretation layer

Showing 5 of 5 evidence items. Deterministic baseline is visible.

Prototype sample: 5 selected 10-K evidence items from 4 U.S. public companies, filed 2024-07-30 through 2025-07-30. The sample exercises the inspection workflow; it is not representative or exhaustive.

Microsoft CorporationMSFT · CIK 0000789019
AI strategy and adoption
Verbatim filing excerpt
We offer supercomputing power for AI at scale to run large workloads, complemented by our rapidly expanding portfolio of AI cloud services (including the latest models) and hardware, which includes custom-built silicon and strong partnerships with chip manufacturers.
Deterministic baseline and accounting coding

Rule candidate

Research use note (release-authored, not filing text): Distinguishes broad AI positioning from a disclosure that identifies operating infrastructure and product capacity.

Review: source-checked · source-check@1Error category: none assignedRelease: prototype-0.1.0
Walmart Inc.WMT · CIK 0000104169
Human capitalTraining and reskilling
Verbatim filing excerpt
An important part of our focus is to provide opportunities for associates to grow and learn.
Deterministic baseline and accounting coding

Rule candidate

Research use note (release-authored, not filing text): Codes a human-capital learning commitment separately from quantified training expenditure or outcome evidence.

Review: source-checked · source-check@1Error category: none assignedRelease: prototype-0.1.0
Enphase Energy, Inc.ENPH · CIK 0001463101
RestructuringWorkforce reductions
Verbatim filing excerpt
In November 2024, we announced the 2024 Restructuring Plan, which includes a reduction of our workforce of full-time employees and contractors by approximately 17 percent, which will continue to be implemented until the first half of 2025.
Deterministic baseline and accounting coding

Rule candidate

Research use note (release-authored, not filing text): Connects a named restructuring program to workforce scope and implementation timing without treating the disclosure as a causal or assurance conclusion.

Review: source-checked · source-check@1Error category: none assignedRelease: prototype-0.1.0
Alphabet Inc.GOOGL · CIK 0001652044
Human capitalTraining and reskilling
Verbatim filing excerpt
We provide a variety of high quality training and support to managers to build and strengthen their capabilities-–ranging from courses for new managers, to learning resources that help them provide feedback and manage performance, to coaching and individual support.
Deterministic baseline and accounting coding

Rule candidate

Research use note (release-authored, not filing text): Identifies the target of training and the capability-building objective while leaving expenditure and effectiveness unclaimed.

Review: source-checked · source-check@1Error category: none assignedRelease: prototype-0.1.0
Microsoft CorporationMSFT · CIK 0000789019
AI strategy and adoption
Verbatim filing excerpt
Microsoft is a technology company committed to making digital technology and artificial intelligence (“AI”) available broadly and doing so responsibly, with a mission to empower every person and every organization on the planet to achieve more.
Deterministic baseline and accounting coding

Rule candidate

Research use note (release-authored, not filing text): Codes whether AI is presented as an operating strategy rather than only as a generic risk-factor reference.

Review: source-checked · source-check@1Error category: none assignedRelease: prototype-0.1.0
Illustrative cross-year excerpts

Selected Microsoft AI disclosure language

These excerpts come from different filing locators and describe different disclosure objects. They demonstrate traceable wording inspection only; the prototype does not code them as an added, removed, or changed disclosure.

10-K · 2024-06-30

Microsoft Corporation

Microsoft is a technology company committed to making digital technology and artificial intelligence (“AI”) available broadly and doing so responsibly, with a mission to empower every person and every organization on the planet to achieve more.

Comparison note (release-authored, not filing text): This 2024 overview excerpt and the selected 2025 infrastructure excerpt come from different filing locators; they illustrate wording specificity and are not coded as a disclosure change.

Verify in SEC filing
10-K · 2025-06-30

Microsoft Corporation

We offer supercomputing power for AI at scale to run large workloads, complemented by our rapidly expanding portfolio of AI cloud services (including the latest models) and hardware, which includes custom-built silicon and strong partnerships with chip manufacturers.

Comparison note (release-authored, not filing text): This 2025 infrastructure excerpt and the selected 2024 overview excerpt come from different filing locators; they illustrate wording specificity and are not coded as a disclosure change.

Verify in SEC filing
Method boundary

What the active rule layer means

The rule layer identifies candidates for inspection through versioned rule IDs, matched terms, and exclusion evidence. It reports no probability or quality score and makes no conclusion about completeness or materiality.

Topic definitions are explicit

  • Human capital: Disclosure about employees as an operating resource, including workforce composition, development, retention, and organizational capability.
  • Restructuring: A defined reorganization, exit, disposal, rightsizing, or cost-reduction program with an identified operational or accounting consequence.
  • Workforce reductions: Disclosure of an announced, initiated, or completed reduction in employees, positions, or workforce capacity.
  • Training and reskilling: Disclosure of programs or investments intended to build, update, or redeploy employee skills and managerial capability.
  • Recruiting capacity: Disclosure about the ability, constraint, or infrastructure involved in attracting and hiring employees.
  • AI strategy and adoption: Disclosure that connects artificial intelligence to products, operations, infrastructure, investment, or strategic priorities.
  • AI-related risk: Disclosure of operational, governance, legal, financial-reporting, cybersecurity, or workforce risk arising from AI systems or adoption.

Model output remains unavailable

The model view is intentionally rendered as “Not run.” It has no provider, model ID, prompt version, confidence, latency, cost, or summary because no fixed release and benchmark exist.

Scope boundary

Evidence inspection, not automated judgment

This prototype does not provide investment recommendations, assurance opinions, causal conclusions, unrestricted prompting, arbitrary URL retrieval, confidential uploads, or user accounts. Missing extracted evidence does not establish that a disclosure is absent.