| Key | RuleCode | Sequence | Network | Concept | Formula_ImputeFact | Formula_Source | Formula_Value | Precondition | Commentary |
| 1 | BS-Impute-01 | 1 | BalanceSheet | proof:Liabilities | proof:Liabilities | proof:Equity | $Assets - $Equity | exists($Assets) and exists($Equity) and ($Liabilities eq null) | |
| 2 | BS-Impute-02 | 2 | BalanceSheet | proof:Equity | proof:Equity | proof:Liabilities | $Assets - $Liabilities | exists($Assets) and exists($Liabilities) and ($Equity eq null) | |
| 3 | BS-Impute-03 | 3 | BalanceSheet | proof:Assets | proof:Assets | proof:Equity | $Liabilities + $Equity | exists($Liabilities) and exists($Equity) and ($Assets eq null) |
Tasks (CRUD): CREATE/INSERT | READ | UPDATE | DELETE