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About BusinessCalc R2R Standards

BusinessCalc delivers open-source, deterministic financial engines for fixed asset accounting, inventory valuation, and general ledger reporting.

Accounting Standards & IRS Codification Compliance

All R2R calculations strictly adhere to authoritative accounting standards:

  • US GAAP ASC 360: Property, Plant, and Equipment financial depreciation and impairment.
  • IRS Publication 946: MACRS GDS percentage tables (3/5/7/15/20-Year) and Section 179 expensing rules.
  • US GAAP ASC 330: Inventory valuation standards (FIFO, LIFO, Weighted Average Cost, LCNRV).
  • US GAAP ASC 842: Lease capitalization and right-of-use (ROU) asset amortization.