Confirm the scope
Define the entities and periods in scope, then check that the required records are complete and current.
OUR APPROACHDesigned by accountants.
Designed by accountants.
A framework for AI.
The accounting treatment of a payment depends on its contract and service period. Rebelix Ontology connects accounting knowledge with company policies, giving AI a reference for interpreting transactions.
ACCOUNTING CONTEXTAccounting knowledge
Accounting knowledge
for interpreting transactions.
We connect the parties and terms of a transaction with the period it belongs to. Contracts, supporting records, accounting policies, and review notes help explain how it was recorded.
Accounting OntologyStructured accounting expertise
CONCEPTS & RELATIONSHIPSTransactions and
Transactions and
their supporting records.
We define relationships between entities, counterparties, contracts, evidence, accounts, and periods—a common structure for understanding what each record means.
PARTIESEntities, Counterparties
EVIDENCEContracts, Evidence
Parties and transaction terms
TRANSACTION MEANINGRebelix OntologyRights, Obligations, Economic events
Recognition, Measurement, Interpretation
RECORDINGAccounts, Periods
REPORTINGFinancial and management metrics
ACCOUNTING JUDGMENTCompany policies
Company policies
and transaction terms.
We connect applicable accounting standards with company policies and define what to review for each transaction. Matters requiring professional judgment receive separate review.
A structure for judgmentBusiness-specific
01
Accounting standards
Recognition, Measurement, Presentation
02
Company policies
Chart of accounts, Close policies, Management criteria
03
Transaction review
Contract terms, Accounting period, Exceptions
Professional review
Review the evidence behind matters requiring judgment
APPLICATION AREASConsistent criteria
Consistent criteria
across accounting tasks.
Close, profitability analysis, cash management, and tax work should use consistent interpretations of the same transaction. We connect the records and criteria each task relies on.
Common accounting structureConcepts, Relationships, Criteria
Close & reporting
Account classification, Accounting period
Profitability analysis
Revenue & costs, Business units
Cash & working capital
Payment terms, Balances
Tax & filings
Transaction categories, Review requirements
IN CONTEXTAn annual subscription paid upfront.
An annual subscription paid upfront.
When is it an expense?
For an annual subscription paid in advance, the payment date and service period are different. The contract and company policies inform expense timing and the treatment of prepayments.
- 01 / EVIDENCE
Contract & payment
What service does the payment cover, and for how long?
- 02 / JUDGMENT
Period & policy
Which periods should reflect the expense?
- 03 / APPLICATION
Close & reporting
What supports the balance and expense in the report?
An illustration of the knowledge model. Actual treatment depends on contract terms and the applicable accounting standards.
OUR OPERATING PRINCIPLES
How we check and document the work.
The ontology defines relationships and criteria. Calculations and reconciliations follow separate procedures, while significant accounting and tax judgments require professional review.
Resolve missing or conflicting information
Identify missing records, conflicting criteria, and items needing further explanation, then follow up with your team.
Assign review responsibilities
Agree which items need review and the professional responsible, then discuss significant judgments with their supporting evidence.
Record why things change
Record why information, criteria, or judgments changed so the reasoning can be revisited in subsequent work.