# Verification record — `pk/fbr/annexure-d-depreciation-amortization` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) practice. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-31` ## Why this schema and why now (GOV-5766, "GovSchema Standard Research") This cycle re-scanned `CATALOG.md` fresh first rather than trusting the in-repo state from memory. The immediately preceding GOV-5759 cycle's own `VERIFICATION.md`, and this document's own workbook siblings (`pk/fbr/annual-individual-income-tax-return-it-1b`, `pk/fbr/annual-individual-income-tax-return-it-2`, `pk/fbr/annexure-a-adjustable-tax`, `pk/fbr/annexure-b-manufacturing-trading-profit-loss-account`, `pk/fbr/annexure-c-inadmissible-admissible-deductions`, and `pk/fbr/wealth-statement`), had all explicitly named "Annexes D through F" as this same nine-worksheet workbook's disclosed, open backlog — and the 16-jurisdiction "5 of 6 verticals" gap list had already been re-screened a dead end across five consecutive prior cycles (GOV-5731, GOV-5738, GOV-5745, GOV-5752, GOV-5759). This cycle picked up Annex-D, the next of the three remaining Annexes, rather than re-screening that same jurisdiction list a sixth consecutive time. ## Sources examined - **Document `(id, version)`:** `pk/fbr/annexure-d-depreciation-amortization` / `1.0.0` - **Spec version:** GovSchema `0.3.0` - **Authority:** Federal Board of Revenue (FBR). - **Primary source:** - Direct `.xlsx`: — independently re-fetched this cycle via plain `curl`: HTTP 200, size **104,097 bytes**, sha256 `4e2f9874e9a910713fae9a182fc5c5a578bcfd2649d2031f8144c8b5fba96b9f` — byte-identical to every prior cycle's own recorded figures (GOV-3104, GOV-5731, GOV-5738, GOV-5745, GOV-5752, GOV-5759), confirming no revision. No login/CAPTCHA gate. - Native Office Open XML `.xlsx` (a zip archive of XML parts), not a PDF. No `unzip`/pip/openpyxl available in this environment; unzipped directly with Python's built-in `zipfile` module. Parsed `sheetData` rows directly via Python's `xml.etree.ElementTree` (not a regex pass, learning forward from a prior cycle's own disclosed regex mis-attribution on an adjacent worksheet). - Confirmed via `xl/workbook.xml`'s own `` element that `Annex-D` (`sheetId="15"`) maps to `r:id="rId6"`, which `xl/_rels/workbook.xml.rels` resolves to `xl/worksheets/sheet6.xml` — the worksheet parsed for this document. The workbook's full 9-sheet inventory (`IND (PROP-CG-OS)`, `IND (BUS PLUS)`, `Annex-A` through `Annex-F`, `Wealth Statement`) was re-confirmed identical to every prior cycle's own finding. ## Scope decisions Annex-D ("Depreciation, Initial Allowance, Amortization") is structurally a genuine departure from Annex-A/Annex-B/Annex-C's own flat, single-Amount- column line-item lists: it is a multi-column asset register (`dimension` `A1:IV28`, populated content rows 1–28) with two sections. 1. **Header block is formula-linked to Form IT-2, same as Annex-B/Annex-C.** Row 3's Name cell (`C3`) and row 4's CNIC cell (`C4`) each carry a formula — `IF('[2]IND (BUS PLUS)'!C3="","",'[2]IND (BUS PLUS)'!C3)` and the CNIC equivalent — pulling directly from the `IND (BUS PLUS)` (Form IT-2) worksheet. Tax Year (cell `O3`) is pre-filled `2024`. NTN (cell `O4`) is a genuine direct-entry cell and *is* covered by this worksheet's own `dataValidation` rule (`sqref` includes `O4`), the same shape already disclosed for Annex-B's/Annex-C's own NTN cells; `taxpayerNtn` is modelled with `validation.minimum: 0` accordingly. 2. **Depreciation table (rows 7–19): twelve fixed asset categories (Sr. 1–12) plus a thirteenth summary-shaped row (Sr. 13, row 19, "Tax Depreciation / Initial Allowance for Current Year").** Each category row carries nine printed data columns: WDV (BF) [E], Deletion [F], Addition (Used Previously in Pakistan) [G] with its own Extent of Use [H], Addition (New) [I] with its own Extent of Use [J], a fixed statutory Initial Allowance rate [K] and a fixed statutory Depreciation rate [M] printed per category, the taxpayer's own computed Initial Allowance [L] and Depreciation [N] amounts, and WDV (CF) [O]. Columns K and M are printed constants specific to each category (e.g. Sr. 1 "Building (all types)", Code 3302: 15% initial allowance / 10% depreciation; Sr. 9 "Motor Vehicle (not plying for hire)", Code 33041: 0% initial allowance / 15% depreciation) — plain numeric cells with no formula — and are recorded in each field's own `description` for citation rather than modelled as separate reportable fields, following the same convention already used for this workbook's Annex-A/Annex-B/Annex-C line-item classification codes. Sr. 13's own Rate cells (`K19`/`M19`) are the sole exception on this sheet: they hold the text string `"100%"` rather than a decimal fraction, confirmed and disclosed but not corrected (see Structural findings below). 3. **Amortization table (rows 22–27): six categories (Sr. 14–19), four printed data columns each.** WDV (BF) [E], Remaining Useful Life [F], Extent of Use [G], and Amortization [H]. Three of these rows (Sr. 14–16) share the identical printed label "Intangible" and the identical FBR classification Code 3305 — a bounded-slot pattern (three blank, identically-labelled repeats of the same category, evidently intended for the taxpayer to list up to three distinct intangible assets) already seen elsewhere in this registry (e.g. the Mauritius CBRD company- formation series); modelled here as three explicitly numbered fields per column (`intangibleAsset1*`/`intangibleAsset2*`/`intangibleAsset3*`) rather than an open-ended array, consistent with that established convention. The remaining three categories are named: "Expenditure providing Long Term Advantage / Benefit" (Sr. 17, Code 330516), "Tax Amortization for Current Year" (Sr. 18, Code 3247), and "Pre-Commencement Expenditure" (Sr. 19, Code 3306). 4. **`dataValidation` coverage is uneven across this sheet's own printed entry cells — every printed cell is still modelled as a field regardless.** The sheet's single `dataValidation` rule (`type="whole"`, `operator="greaterThanOrEqual"`, `formula1=0`, `sqref="E22:F25 E19:G19 H22:H27 E27:F27 I19 E26:G26 O4 E7:I18 L7:L19 N7:O19"`) was independently parsed range-by-range: - Depreciation categories (rows 7–18): WDV(BF)/Deletion/Addition(Used Previously)/Extent of Use(Used Previously)/Addition(New) [E–I] via `E7:I18`; Initial Allowance [L] via `L7:L19`; Depreciation/WDV(CF) [N–O] via `N7:O19`. The "Extent of Use" column for the *New* addition (column J) is **not covered anywhere** in this sqref, for any row on the sheet — a genuine, disclosed asymmetry against its Used-Previously counterpart (column H), which *is* validated for every Depreciation category row except Sr. 13 itself. - Sr. 13 (row 19): WDV(BF)/Deletion/Addition(Used Previously) [E–G] via the standalone `E19:G19` clause, Addition(New) [I] via the standalone `I19` clause, Initial Allowance/Depreciation/WDV(CF) via the same `L7:L19`/`N7:O19` ranges as the twelve ordinary categories — but its own Extent of Use (Used Previously) cell (`H19`) carries **no** validation, unlike every one of the twelve categories above it. - Amortization table: WDV(BF)/Remaining Useful Life [E–F] via `E22:F25` (Sr. 14–17) and the standalone `E27:F27` (Sr. 19); Amortization [H] via `H22:H27` (all six categories). Extent of Use [G] is covered **only** for Sr. 18 ("Tax Amortization for Current Year") via the standalone `E26:G26` clause — not for the three Intangible slots, the Long Term Advantage category, or the Pre-Commencement Expenditure category. Every printed, fillable cell on this sheet is nonetheless modelled as a field regardless of whether it carries a `dataValidation` rule — the rule is treated as an added numeric constraint where present, not a signal of a field's existence — consistent with this workbook's own Annex-A precedent, where an unvalidated NTN cell was still modelled as a field. `validation.minimum: 0` is applied only to the specific fields whose cell the sqref actually covers (`buildingExtentOfUseNew` and its 11 sibling "Extent of Use (New)" fields, and `taxDepreciationInitialAllowanceCurrentYearExtentOfUseUsedPreviously`, carry no `minimum`; the three Intangible slots' and the Long Term Advantage/Pre-Commencement Expenditure categories' own "Extent of Use" fields carry no `minimum`). ## Structural findings disclosed, not corrected 1. **Sr. 13's own Rate cells hold text `"100%"`, not a decimal fraction,** unlike every one of the twelve ordinary Depreciation categories above it (which hold plain decimals, e.g. `0.15`, `0.25`). Confirmed via the raw cell type attribute (`t="s"`, shared-string reference) and not modelled as a field (consistent with every other Rate cell on this sheet), but disclosed here since it is a genuine formatting inconsistency in the source document. 2. **Three identically-labelled "Intangible" / Code 3305 rows (Sr. 14–16).** Independently confirmed via the raw shared-strings table that all three rows cite the exact same string index for both the description and the code — not a transcription error on this cycle's own part, but a genuine repeat in the source form itself. 3. **`mergeCells` block (17 entries) contains one wide merge (`J21:O27`) spanning otherwise-unused space to the right of the Amortization table** — confirmed empty of any text, formula, or value via the raw `sheetData` and not modelled, consistent with this sheet's own printed layout leaving that region blank for visual balance rather than data entry. 4. **Sr. numbering (1–19) is continuous across both the Depreciation and Amortization tables, with rows 20–21 being the Amortization table's own header rows rather than a numbering skip** — the first of this workbook's own Annex worksheets reviewed so far with continuous Sr. numbering across a section boundary (cf. Annex-A's Sr. 7 skip and Annex-B's Sr. 49 skip, both within a single section). 5. **Row 28's own bare "Signature:" (cell A28) / "Date:" (cell N28) footer carries no accompanying declaration paragraph**, the same shape already disclosed for Annex-A's and Annex-C's own footers — modelled as a single optional `declarationDate` field, no `documents[]` attestation entry. ## Conformance fixtures (Phase 3) 8 fixtures committed under `conformance/pk/fbr/annexure-d-depreciation-amortization/1.0.0/`: 2 valid scenarios plus 6 mutation-control fixtures, each derived from one of the valid fixtures by a single targeted mutation. All 8 were run against a from-scratch, ephemeral field-by-field conformance checker (derived directly from this schema's own `fields[]`, not committed to the repo) before being finalized: - `valid-few-categories.json` (a taxpayer reporting one Depreciation category — Building, new addition only — and one Intangible amortization slot) — **0 errors**. - `valid-full-schedule.json` (a taxpayer reporting every one of the 146 fields — all thirteen Depreciation-table categories and all six Amortization-table categories, plus a signed `declarationDate`) — **0 errors**. - `mutation-control-missing-required-field.json` (drops `taxYear`) — **exactly 1 error**. - `mutation-control-missing-required-cnic.json` (drops `taxpayerCnic`) — **exactly 1 error**. - `mutation-control-invalid-cnic-pattern.json` (sets `taxpayerCnic` to an 11-digit value) — **exactly 1 error**. - `mutation-control-negative-depreciation-amount.json` (sets `buildingDepreciation` to a negative amount, violating `minimum: 0`) — **exactly 1 error**. - `mutation-control-negative-amortization-amount.json` (sets `taxAmortizationCurrentYearAmortization` to a negative amount) — **exactly 1 error**. - `mutation-control-negative-ntn.json` (sets `taxpayerNtn` to a negative value) — **exactly 1 error**. ## Structural validation - `node tools/validate.mjs` — **699/699** (full registry, this document included). - `node tools/validate-ajv.mjs` (ajv 2020-12 against `spec/v0.3`) — **699/699**. - `node tools/verify-sources.mjs registry/pk/fbr/annexure-d-depreciation-amortization/1.0.0` — 1 directory, 3 URLs checked, **0 warnings**, **0 failures**. - `npm run build-index` re-run in `tools/govschema-client/` to regenerate `registry-index.json` with this document included (699 entries). ## Maturity `structural-reference`: the source workbook's own printed "Annex-D" (Depreciation, Initial Allowance, Amortization) structure — identification block and all nineteen named asset/amortization categories across both tables with their per-column fields — is fully transcribed from the genuine, currently-served official Tax Year 2024 edition (a fillable Excel workbook, not a government online-filing system), but no live filing through FBR's own IRIS e-filing channel was attempted. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Islamic Republic of Pakistan or the Federal Board of Revenue.