AINumbers.co ASU 2023-09 API
The ASU 2023-09 API from AINumbers.co — 1 operation(s) for asu 2023-09.
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OpenAPI Specification
openapi: 3.2.0
info:
title: AINumbers.co Fintech Intelligence Suite ASU 2023-09 API
version: 1.0.0
description: '**1255 fintech intelligence tools** covering ISO 20022, A2A payments, CFPB §1033, EU AI Act, DORA, MiCA, AML/KYC, BaaS, DLT/tokenization, ESG/climate finance, agentic payments (AP2, ACP, x402, Visa TAP, Mastercard Agent Pay), PQC migration, sanctions screening, and OpenChainGraph v0.4 computation chains.
## Transport
> **The live transport is MCP JSON-RPC 2.0 at `https://mcp.ainumbers.co/mcp` — not REST.**
>
> This OpenAPI file is a **descriptive data-room artifact** — a machine-readable index of all tools and their input/output schemas. The REST paths (`POST /v1/tools/{name}`) described here are a projection; they become functional only if the optional REST shim (Area 2 Path B) is deployed.
>
> To call tools today, connect via the official MCP client SDKs. TypeScript: `@modelcontextprotocol/sdk`. Python: `mcp`.
## Architecture
All tools run **entirely client-side** (browser JavaScript). Zero PII. Zero server calls after page load. Deterministic, reproducible outputs. Licensed CC BY 4.0.
OpenChainGraph v0.4 compute-binding nodes additionally run **server-side on the MCP Worker** and emit verifiable artifacts with `execution_hash` (WebCrypto SHA-256 over RFC 8785 canonical JSON).'
contact:
name: Post Oak Labs
url: https://postoaklabs.com
email: tim@postoaklabs.com
license:
name: CC BY 4.0
url: https://creativecommons.org/licenses/by/4.0/
servers:
- url: https://ainumbers.co
description: Static browser-based tool host (DreamHost). Tools run client-side — no REST gateway is active on this origin. See x-mcp for the live MCP endpoint.
tags:
- name: ASU 2023-09
paths:
/v1/tools/calc_taxes_paid_jurisdiction_threshold:
post:
operationId: calc_taxes_paid_jurisdiction_threshold
summary: Taxes Paid by Jurisdiction Threshold Calculator
description: 'Computes each jurisdiction''s share of total income taxes paid net of refunds received and flags the jurisdictions that reach ASU 2023-09''s individual-disaggregation threshold of 5 percent (ASC 740-10-50-23). The comparison is made between the absolute value of each jurisdiction''s net payment or net refund and the absolute value of the total, so a jurisdiction in a net refund position is measured by the size of that refund. Also reports the federal, state and foreign subtotals that ASC 740-10-50-22 requires regardless of any threshold. Verify-only: it reports shares computed from declared inputs and never asserts that a disclosure requirement has been met.
**Tool URL:** https://ainumbers.co/tools/583-taxes-paid-jurisdiction-threshold-calc.html
**AP2/Policy Mandate export:** yes'
tags:
- ASU 2023-09
requestBody:
required: true
content:
application/json:
schema:
type: object
required:
- jurisdictions
properties:
jurisdictions:
type: array
description: Rows of jurisdiction, tier and income taxes paid net of refunds received
declared_total:
type:
- number
- 'null'
description: Total income taxes paid net of refunds, used as the denominator when supplied
threshold_pct:
type: number
description: Disaggregation threshold percentage. ASU 2023-09 states 5.
responses:
'200':
description: Successful tool execution result
content:
application/json:
schema:
type: object
properties:
jurisdictions:
type: array
description: Every assessed jurisdiction, flagged first then ranked by share descending
items:
type: object
properties:
jurisdiction:
type: string
tier:
type: string
enum:
- federal
- state
- foreign
amount:
type: number
absolute_amount:
type: number
share_of_total_pct:
type:
- number
- 'null'
net_refund_position:
type: boolean
separate_disclosure_indicated:
type: boolean
basis:
type: string
enum:
- absolute_value_comparison
- not_assessable_zero_denominator
source_rows:
type: number
category_subtotals:
type: array
description: Federal, state and foreign subtotals required by ASC 740-10-50-22 regardless of any threshold
items:
type: object
properties:
tier:
type: string
label:
type: string
amount:
type: number
jurisdictions:
type: number
share_of_total_pct:
type:
- number
- 'null'
disclosure_required:
type: boolean
reconciliation:
type: object
properties:
basis:
type: string
enum:
- row_sum
- declared_total
row_sum:
type: number
declared_total:
type:
- number
- 'null'
denominator_used:
type: number
difference:
type: number
rows_entered:
type: number
rows_after_combination:
type: number
caveats:
type: array
description: Named conditions that affect how the result should be read, such as a zero or near-zero denominator, a reconciliation difference, or a non-standard threshold
items:
type: string
summary:
type: object
properties:
jurisdictions_assessed:
type: number
above_threshold:
type: number
below_threshold:
type: number
not_assessable:
type: number
net_refund_jurisdictions:
type: number
threshold_pct:
type: number
threshold_boundary:
type: string
enum:
- closed_greater_than_or_equal
comparison_basis:
type: string
enum:
- absolute_value
total_income_taxes_paid_net_of_refunds:
type: number
denominator_basis:
type: string
enum:
- row_sum
- declared_total
x-mcp-tool-name: calc_taxes_paid_jurisdiction_threshold
x-tool-url: https://ainumbers.co/tools/583-taxes-paid-jurisdiction-threshold-calc.html
x-source: manifest
x-ap2-export: true
x-mcp:
transport: MCP JSON-RPC 2.0 (streamable HTTP)
endpoint: https://mcp.ainumbers.co/mcp
protocol_version: '2025-11-25'
authentication: none
registry: co.ainumbers/tools (official MCP registry)
note: Connect any MCP-compatible client (Claude, ChatGPT, custom agent) directly to this endpoint. The REST paths in this file are descriptive only — they do not exist on the live server unless the REST shim is deployed.