Capitalised€41,800.00
Expensed — post-launch support€6,200.00
Auditability
A number is not finished until it can be defended.
The answer is only half the work. The other half is the day someone with authority asks why the number exists — and you have to reconstruct the reasoning, the evidence, and who allowed it. MAIA keeps that half. Not a log line that something ran. The reasoning itself, open to challenge.
Challenge it before it lands
A judgment you can challenge before it reaches the books.
A €48,000 invoice is not simply posted. MAIA proposes a treatment, shows why, opens the evidence behind each step, names what would reverse the decision — and refuses to approve what it has no authority to approve. Work through it.
Invoice INV-4471 · Bregenz Systems GmbH
Implementation of the finance module — total €48,000.00
MAIA proposes
Why capitalise €41,800?
- The invoice separates implementation work from post-launch support.
- The statement of work ties €41,800 to approved configuration and build for a named finance module.
- The work took place after project approval and before the module was ready for use.
- Company policy capitalises directly-attributable implementation costs above the threshold.
- The €6,200 support line falls after go-live and is excluded from capitalisation.
Approve & post — refused. MAIA can
prepare the judgment and the evidence pack, but €41,800 exceeds the authority it was granted.
Routed to the controller.
Illustrative sample data. The point is not that MAIA always capitalises this kind of invoice — it is that the judgment can be inspected before it becomes part of the books.
What the demo showed
Its judgment can be examined. Its confidence cannot become truth.
It reasoned, it showed the basis, it named the conditions that would reverse it — and it still could not post what it had no authority to post. That is the difference between an answer and a defensible one. The record it leaves is permanent: append-only, reconcilable to the source, and never quietly rewritten after the fact.
- Every figure traces to the document it came from.
- The reasoning stands on its own — no re-run required to check it.
- A wrong call is corrected by a new, traceable entry, never by editing history.
The audit trail is not something you build later. It is what MAIA leaves behind.