Приложение D: Бухгалтерский контекст актива
Accounting Asset Details

{
  "v": "1.1",
  "p": "SOLPDT",
  "h": "0x7a3f8e2c9b1d5a6e4f8c3b2a1d5e7f9c2b4a6d8e",
  "sig": {
    "a": "3mQrP9xYtZv7wK1LmNpQ2rS5tU8vW2xYz4A6B8C0D",
    "n": "5YtXz2M4pQ7rS9tU1vW3xY5zA7bC9dE1fG3hJ5kL7"
  },
  "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_0.5_for_30_days",
      "trl_revocation",
      "market_value_drop_50_percent"
    ],
    "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
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

// Упрощённая логика смарт-контракта
fn calculate_current_nbv(
    initial_cost: u64,
    useful_life_months: u64,
    start_timestamp: i64,
    current_timestamp: i64
) -> u64 {
    let seconds_in_month: u64 = 2_629_743; // 30.44 дня
    let total_life_seconds = useful_life_months * seconds_in_month;
    let elapsed_seconds = (current_timestamp - start_timestamp) as u64;
    
    if elapsed_seconds >= total_life_seconds {
        return 0; // Полностью самортизирован
    }
    
    let amortization = (initial_cost * elapsed_seconds) / total_life_seconds;
    initial_cost - amortization
}

<?xml version="1.0" encoding="UTF-8"?>
<SOLPDT_Asset>
  <InventoryNumber>SOL-PDT-2026-001</InventoryNumber>
  <Name>Цифровое право / AI-Agent Payload</Name>
  <AssetType>НМА</AssetType>
  <InitialCost>150000.00</InitialCost>
  <Currency>RUB</Currency>
  <UsefulLifeMonths>24</UsefulLifeMonths>
  <AmortizationMethod>Линейный</AmortizationMethod>
  <StartDate>2026-04-09</StartDate>
  <MonthlyAmortization>6250.00</MonthlyAmortization>
  <CurrentNBV>100000.00</CurrentNBV>
  <PDT_Score>0.98</PDT_Score>
  <VerificationURI>https://solpdt.com/verify/0x7a3f8e2c</VerificationURI>
  <LastUpdate>2026-04-09T10:30:00Z</LastUpdate>
</SOLPDT_Asset>

"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_0.5_for_30_days",
      "trl_revocation",
      "market_value_drop_50_percent"
    ],
    "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
  }
}