AccrualIntelligencePlatform.
Accruals are signals of financial obligations. AccrualsX maps, calculates, and governs every obligation across all 9 enterprise value streams.
"Tools evolve. ERPs change. Accruals remain."
AccrualsX brings intelligence to what enterprises owe — composable, ERP-agnostic, and built for the CFO office.
9 Value Streams.
One Intelligence Layer.
Every accrual is anchored to a value stream. Intelligence sits above ERP — composable, agnostic, perpetual.
Strategy & Governance
Flow: Vision
Innovation & Engineering
Flow: Design
Supply & Procurement
Flow: Procure
Operations & Manufacturing
Flow: Produce
Commercial & Customer
Flow: Sell
Service & Asset
Flow: Manage
Finance & Risk
Flow: Record
People & Organization
Flow: Govern
Digital & Data
Flow: Connect
Value Stream 7 (Finance) contains the 780 Accrual Management taxonomy — the core of AIP.
Browse Full Universe →The 780
Accrual Universe.
A structured taxonomy of 100 accrual types organized across 10 groupings. Each code maps to a value stream, industry variant, and country/GAAP standard.
Core accrual principles, policy framework, governance structure
Purchase orders, goods receipt, invoice matching, trade payables
In-transit freight, carrier accruals, import duties, demurrage
Revenue recognition, commission, rebates, volume discounts
Trade settlements, deductions, chargebacks, credit notes
Bonus, vacation, benefits, severance, long-term incentives
WIP, milestone billing, CapEx stage gates, contract costs
Estimates, provisions, contingencies, management overlays
ML-identified obligations, anomaly-based accruals, predictive signals
ERP connectors, API-sourced, cross-system reconciliation
Structure: L1: Value Stream 7 → L2: 780 Accrual Management → L3: 780-00 to 780-99
Open Full Universe →Intelligence
above ERP.
AIP operates as a composable layer above any ERP. SAP, Oracle, or any system — the intelligence layer remains constant. ERPs are execution systems. AIP is the obligation intelligence.
Definition Engine
What is owed and why
Classifies every financial obligation using the 780 taxonomy. Maps accruals to value streams, triggers, and source systems. Creates the structured definition layer above ERP.
Calculation Engine
How much is owed
Applies calculation logic per accrual type — rate × base, allocation, estimate, or formula-driven. Handles US GAAP and IFRS differences. Produces audit-ready amounts.
Lifecycle Engine
When and how it resolves
Tracks each accrual from recognition through reversal or settlement. Monitors aging, open items, and obligation risk. Feeds into continuous close architecture.
Supports: SAP · Oracle · NetSuite · Workday · Any ERP via API
Full AIP Framework →The global Accrual
Intelligence Platform.
AccrualsX.com connects financial obligations across enterprise value streams. Not a tool. Not a product. A global standard for how enterprises understand what they owe.
VISION
Obligation Intelligence Platform — the next evolution beyond accruals to all enterprise obligations.
PHILOSOPHY
Accrual is eternal. Tools are temporary. ERPs are execution systems. Intelligence sits above ERP.
REFERENCE
ControllersManual.com = Finance Intelligence Fabric
AccrualsX.com = Accrual Intelligence Platform