{"schema":"https://ver.cy/schemas/card/1.0.0","id":"vr.tr.sum","code":"thing-sum","url":"https://ver.cy/models/thing/sum/","name":"sum","alternateNames":["gain","financial gain","gross","revenue","receipts","box office","paper profit","winnings","win","profits","cash surrender value","contribution"],"kind":"thing","status":"published","version":"0.2.0-wave.1","language":"en","classifiers":{"family":"Thing Registry","category":"Society, people and institutions","entryKind":"noun.possession","plane":"SOC","domain":["SOC.ECO"],"industry":[],"navPath":"","tags":[],"facets":{"substance":"social","origin":"conceptual","agency":"inert","mobility":"not-applicable","scale":"not-applicable","affordances":["observable"]}},"whatItIs":"A quantity of money, such as a payment, revenue, receipts or gain.","purpose":"Let an agent state sums of money with currency, date, basis (gross or net) and source, and avoid mixing different kinds of amount.","scope":{"in":[],"out":[],"boundaries":[]},"distinguishingFeatures":["An amount of money, not the money itself","Needs currency and date","Gross and net differ","Paper profit is unrealised"],"structure":{"bundles":[{"id":"amount","name":"Amount","description":"How much, in what.","layers":[{"id":"value","name":"Value and currency","description":"Number and code.","findings":[{"id":"value-finding","name":"Amount","description":"The amount and currency.","questions":[{"text":"What is the amount, in which currency?","kind":"measurement"},{"text":"How precise is it?","kind":"measurement"}]}]},{"id":"basis","name":"Basis","description":"Gross or net.","findings":[{"id":"basis-finding","name":"Basis","description":"Gross, net, before or after tax.","questions":[{"text":"Is the sum gross or net, before or after tax?","kind":"definition"},{"text":"What was deducted?","kind":"measurement"}]}]}]},{"id":"context","name":"Context","description":"What the sum is.","layers":[{"id":"kind","name":"Kind","description":"Revenue, payment, gain.","findings":[{"id":"kind-finding","name":"Kind","description":"The kind of sum.","questions":[{"text":"Is this revenue, a payment, a gain or something else?","kind":"definition"},{"text":"For what period?","kind":"definition"}]}]},{"id":"source","name":"Source","description":"Where the figure comes from.","findings":[{"id":"source-finding","name":"Source","description":"The source.","questions":[{"text":"From which document or account does the sum come?","kind":"provenance"},{"text":"Is it audited?","kind":"provenance"}]}]}]},{"id":"comparison","name":"Comparison","description":"Comparing sums.","layers":[{"id":"conversion","name":"Conversion","description":"Currency conversion.","findings":[{"id":"conversion-finding","name":"Conversion","description":"Rate and date used.","questions":[{"text":"Which exchange rate and date convert it?","kind":"provenance"},{"text":"Does conversion distort the comparison?","kind":"boundary"}]}]},{"id":"inflation","name":"Inflation","description":"Real terms.","findings":[{"id":"inflation-finding","name":"Real value","description":"Inflation adjustment.","questions":[{"text":"Should the sum be adjusted for inflation?","kind":"boundary"},{"text":"Using which index?","kind":"provenance"}]}]}]},{"id":"verification","name":"Verification","description":"Checking sums.","layers":[{"id":"reconcile","name":"Reconciliation","description":"Matching records.","findings":[{"id":"reconcile-finding","name":"Reconciliation","description":"Matching to records.","questions":[{"text":"Does the sum reconcile with the underlying records?","kind":"measurement"},{"text":"What explains differences?","kind":"definition"}]}]},{"id":"realisation","name":"Realisation","description":"Paper vs realised.","findings":[{"id":"realisation-finding","name":"Realisation","description":"Whether gains are realised.","questions":[{"text":"Is this gain realised or only on paper?","kind":"boundary"},{"text":"When would it be taxed?","kind":"boundary"}]}]}]}]},"agentConduct":{"may":["Report sums with currency, date and whether gross or net.","Adjust sums for inflation when comparing across years and say so."],"mustNot":["Report a sum without its currency.","Mix gross and net figures.","Present paper gains as realised.","Alter recorded sums in accounts."],"requiresHuman":["Committing, paying or writing off a sum on someone's behalf."]},"ethics":{"considerations":["Misstated sums mislead people about money that matters to their lives."],"affectedParties":["Payers and payees","Investors and savers"]},"owners":{"steward":"Whoever holds or owes it; accounting records document it.","roles":[],"masterSystems":[]},"relations":[{"target":"oewn-13350663-n","type":"parent","note":"registry parent class"},{"target":"money","type":"related","note":"the medium"},{"target":"payment","type":"related","note":"transfers"},{"target":"financial statement","type":"related","note":"accounts"},{"target":"mathematical sum","type":"related","note":"a result of addition"}],"interaction":{"identity":{"applicability":"required","items":["Vercy registry: vr.tr.sum","Open English WordNet: oewn-13352213-n","ISO 4217 currency code: three letters currency of the sum"]},"properties":{"applicability":"not-applicable","items":[]},"recognition":{"applicability":"optional","items":["Currency symbol or code with a number","Labels such as gross, net, revenue, profit","Box office and receipts are sums of takings","A number with a currency, in a document, account or statement."]},"capabilities":{"applicability":"required","items":["state and record it","add, compare and convert it","report it, in accounts","verify it, against records"]},"hazards":{"applicability":"required","items":["Missing currency","Mixing gross and net","Comparing nominal sums across years without inflation adjustment","Presenting paper gains as realised"]},"interfaces":{"applicability":"required","items":["Accounting standards such as IFRS on revenue recognition","Tax law defining taxable amounts"]},"context":{"applicability":"required","items":["Expressing how much money is involved in a transaction, account or report.","gross and net sums","revenue and receipts","gains and profits, realised or on paper","box office takings"]}},"sources":[{"title":"Open English WordNet 2024, synset oewn-13352213-n","url":"https://en-word.net/id/oewn-13352213-n","note":"sense and gloss of the concept"},{"title":"Wiktionary: sum","url":"https://en.wiktionary.org/wiki/sum","note":"word senses and usage"}],"openQuestions":["Should revenue, profit and gain be separate entries?","How should agents always attach currency and date?","How should inflation-adjusted figures be marked?"],"resources":{"spec":"/models/things/publications/thing-sum/spec.json"},"provenance":{"origin":"thing registry research (pass 2)","builtFrom":["models/things/publications/thing-sum/spec.json"],"providers":["Claude"],"researchStatus":"unreviewed","generatedAt":"2026-09-11T05:00:01Z","builder":"tools/build_cards.py@1.0.0"},"completeness":{"sections":{"classifiers":"filled","whatItIs":"filled","purpose":"filled","distinguishingFeatures":"filled","structure":"filled","agentConduct":"filled","ethics":"filled","owners":"filled","relations":"filled","interaction.identity":"filled","interaction.properties":"not-applicable","interaction.recognition":"filled","interaction.capabilities":"filled","interaction.hazards":"filled","interaction.interfaces":"filled","interaction.context":"filled","sources":"filled"},"notes":{"_gate":"Published through the thing publication gate 1.0 on 2026-10-07T12:16:35+00:00: completeness 1.00; sense: WordNet gloss; 2 live sources; review by codex: pass","interaction.properties":"Plane SOC: no invented physical properties."},"score":1.0}}