Приложение D: Бухгалтерский контекст актива
Accounting Asset Details

{
  "v": "1.1",
  "p": "SOLPDT",
  "h": "0x7a3f8e2c9b1d5a6e4f8c3b2a1d5e7f9c2b4a6d8e",
  "sig": {
    "a": "3mQrP9xYtZv7wK1LmNpQ2rS5tU8vW2xYz4A6B8C0D"
  },
  "d": {
    "s": 0.98,
    "dr": 0.01,
    "accounting_asset_details": {
      // Содержимое согласно настоящему Приложению
    }
  },
  "nma": true,
  "uri": "https://solpdt.com/verify/0x7a3f8e2c"
}

"accounting_asset_details": {
  "asset_classification": "intangible_digital_rights",
  "inventory_number": "SOL-PDT-2026-001",
  "recognition_criteria": {
    "identifiability": "unique_payload_v2_id",
    "control_proof": "sig.a_ownership_verification",
    "future_economic_benefits": "expected_revenue_stream"
  },
  "valuation_parameters": {
    "initial_cost_basis": "historical_transaction_value",
    "valuation_method": "cost_model",
    "revaluation_enabled": false,
    "initial_cost": {
      "amount": 150000.00,
      "currency": "RUB",
      "rate_source": "Pyth-Network-Mainnet",
      "rate_snapshot_tx": "5kP9xYtZv7wK1LmNpQ2rS5tU8vW2xYz4A6B8C0D"
    }
  },
  "amortization_policy": {
    "useful_life_months": 24,
    "amortization_method": "straight_line",
    "residual_value": 0.00,
    "start_date_trigger": "first_settlement_timestamp",
    "start_date": null
  },
  "impairment_test": {
    "frequency": "monthly",
    "trigger_conditions": [
      "pdt_score_below_threshold_for_period",
      "trl_revocation",
      "market_value_drop_significantly"
    ],
    "last_test_timestamp": null,
    "last_test_result": null
  },
  "erp_integration": {
    "sync_enabled": true,
    "erp_system": null,
    "sync_endpoint_url": null,
    "last_sync_timestamp": null
  },
  "audit_trail": {
    "created_at": null,
    "created_by_tx": null,
    "updated_at": null,
    "updated_by_tx": null,
    "version": 1
  }
}

Ежемесячная амортизация = (initial_cost.amount - residual_value) / useful_life_months

// Входные данные (пример)
const initialCost = 150000.00;      // RUB
const residualValue = 0.00;         // RUB
const usefulLifeMonths = 24;        // месяца

// Расчёт
const monthlyAmortization = (initialCost - residualValue) / usefulLifeMonths;
// Результат: 6250.00 RUB в месяц

// Накопленная амортизация через N месяцев
const elapsedMonths = 8;
const accumulatedAmortization = monthlyAmortization * elapsedMonths;
// Результат: 50000.00 RUB

// Остаточная стоимость (Net Book Value)
const nbv = initialCost - accumulatedAmortization;
// Результат: 100000.00 RUB

"accounting_asset_details": {
  "asset_classification": "intangible_digital_rights",
  "inventory_number": "SOL-PDT-2026-042",
  "recognition_criteria": {
    "identifiability": "unique_payload_v2_id",
    "control_proof": "sig.a_ownership_verification",
    "future_economic_benefits": "expected_revenue_stream"
  },
  "valuation_parameters": {
    "initial_cost_basis": "historical_transaction_value",
    "valuation_method": "cost_model",
    "revaluation_enabled": false,
    "initial_cost": {
      "amount": 150000.00,
      "currency": "RUB",
      "rate_source": "Pyth-Network-Mainnet",
      "rate_snapshot_tx": "5kP9xYtZv7wK1LmNpQ2rS5tU8vW2xYz4A6B8C0D"
    }
  },
  "amortization_policy": {
    "useful_life_months": 24,
    "amortization_method": "straight_line",
    "residual_value": 0.00,
    "start_date_trigger": "first_settlement_timestamp",
    "start_date": "2026-04-09T10:30:00Z"
  },
  "impairment_test": {
    "frequency": "monthly",
    "trigger_conditions": [
      "pdt_score_below_threshold_for_period",
      "trl_revocation"
    ],
    "last_test_timestamp": "2026-04-09T10:30:00Z",
    "last_test_result": "passed"
  },
  "erp_integration": {
    "sync_enabled": true,
    "erp_system": "1C_Enterprise_8.3",
    "sync_endpoint_url": "https://erp.company.ru/solpdt/webhook",
    "last_sync_timestamp": null
  },
  "audit_trail": {
    "created_at": "2026-04-09T10:30:00Z",
    "created_by_tx": "3mQrP9xYtZv7wK1LmNpQ2rS5tU8vW2xYz4A6B8C0D",
    "updated_at": null,
    "updated_by_tx": null,
    "version": 1
  }
}