Worked end to end
Illustrative scenarios
Illustrative
Each scenario runs a made-up but realistic token-built asset through the whole lifecycle, from measurement to disclosure, so the standards can be seen working together rather than in isolation. Every figure in every scenario is an illustrative example, not real company data, and each page says so at the top and in every table.
How to read a scenario Illustrative example
Each scenario names the asset, builds its initial carrying amount from an illustrative token ledger, defends a useful life and method, applies any impairment, and ends at the carrying-value roll-forward it would disclose. The figures are chosen to be realistic in shape, not to represent any real entity.
Capitalised support copilot
A fine-tuned support copilot built from the token ledger, amortised straight-line, with its roll-forward.
Deprecated model impairment
A model deprecated mid-life, the IAS 36 review, and the write-down to recoverable amount.
Token-consumption amortisation
A units-of-production schedule keyed to a token-consumption forecast.