ASU 2023-09 Data Model — Rate Reconciliation SIPOC Process

SIPOC Process Map

Suppliers, Inputs, Process, Outputs, and Customers for the ASU 2023-09 rate reconciliation workflow. Map 8 categories, income taxes paid disaggregation, and 5% threshold calculations through the compliance pipeline.

Data Model Components

The ASU 2023-09 data model captures the full disclosure workflow from source data to filed output.

• Suppliers — ERP systems (SAP, Oracle), provision engines (ONESOURCE, Corptax), and trial balance data
• Inputs — Pretax income, statutory rate, tax adjustments by type, jurisdictional tax payments
• Process — Rate reconciliation categorization, threshold testing, materiality assessment, disclosure formatting
• Outputs — 8-category rate reconciliation table, income taxes paid disaggregation, narrative disclosures
• Customers — SEC filing teams, external auditors, board audit committees, tax directors

Category Mapping Logic

Each tax adjustment flows through a classification engine that maps it to the appropriate ASU 2023-09 category: federal statutory rate, state and local taxes, foreign tax effects, tax credits, permanent differences, changes in valuation allowance, changes in unrecognized tax benefits, or other adjustments. Items exceeding the 5% threshold are individually disclosed.