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Practical finance utilities

Tools

A disciplined way to use calculators, checklists and reference data in finance decisions.

A finance tool is useful only when its definition, inputs and assumptions are visible. Use this page as a practical check before relying on a calculator, model, checklist or benchmark.

A five-point tool check

  1. Frame the decision. State the question the output must help answer and who owns that decision.
  2. Define every measure. Confirm the formula, period, unit, scope and exclusions before entering data.
  3. Trace the inputs. Record the source, extraction date, owner and any manual adjustment.
  4. Test the assumptions. Run a reasonable range instead of treating one estimate as certain.
  5. Record the outcome. Save the version used, the decision made and the condition that would trigger a review.

Minimum decision record

FieldWhat to capture
DecisionThe action, owner and decision date.
DefinitionThe formula, unit, period and boundary.
EvidenceSource, access date and any transformation applied.
AssumptionsKnown estimates, dependencies and sensitivity range.
Review triggerThe event or threshold that requires the decision to be revisited.

Use the supporting resources

Read the Finance Circuit Methodology for our evidence approach, or browse decision resources by subject and format.

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Browse topics Planning & Performance Budgeting, forecasting, FP&A, performance management, scenarios, business cases, and capital-allocation decisions. Accounting & Close Close, consolidation, reporting, audit, tax operations, controls, accounting standards, and reconciliations. AP, AR & Billing Invoicing, collections, payables, receivables, billing, cash application, and payment operations.