API23 / API23v2

Numerical infrastructure for decisions that must hold up.

API23 is a precision-controlled computation system. It preserves computational state, runs demanding numerical work, verifies the result against a defined oracle, and produces a reviewable execution record.

Executive brief See the proof

11/11API23v2 recorded conformance tests passed.

0maximum recorded API23↔API23v2 comparison error.

32,768-bitFP32K arithmetic path exercised in the recorded GEMM run.

79.872MFLOPs executed on real radiographic image data.

Valuation basis used throughout this room

How the value is derived

1 · Technical evidence: establishes what the asset is and what capabilities can be licensed. 2 · ASC 820: supplies the fair-value lens—an orderly market-participant exit price and an appropriate market, income, or cost technique. 3 · ASC 350-30 / ASC 805: govern identifiable-intangible treatment, useful life, impairment, and acquisition-date allocation when those accounting events apply. 4 · IRS: applies to tax basis and allocation in an asset acquisition; section 197 generally provides 15-year amortization for qualifying acquired intangibles, while Form 8594 reports allocation. IRS treatment is not the fair-value conclusion. 5 · rNPV: converts dated license, evaluation, royalty, support, and cost events into probability-adjusted present value.

Primary ASC 820 source · Primary ASC 606 source · IRS Form 4562 / section 197 · IRS Form 8594 allocation · SEC-filed rNPV method

Buyer handoff

Deliverables

API23 can be purchased as a direct production license or packaged for OEM embedding. The direct license is the fastest deployment path; OEM rights are added when a buyer embeds API23 into its own product and redistributes it.

Direct production package

Buyer receives	Purpose
Configured API23/API23v2 runtime	Runs the agreed numerical workload inside the buyer's environment.
Buyer adapter and integration contract	Connects the buyer's model inputs and outputs to the controlled numerical boundary.
Acceptance harness	Replays the named workload, precision path, oracle, and tolerance.
Evidence receipt format	Records result, comparison error, runtime facts, and acceptance status.
Deployment documentation and technical report	Gives engineering, finance, and governance teams the operating and review procedure.

OEM package

OEM addition	What it permits
Redistributable runtime/API rights	Embed API23 inside the OEM's own software product.
Brand and product integration rights	Present the capability as part of the OEM offering under agreed attribution terms.
Downstream deployment rights	Provide the integrated product to the OEM's customers within the agreed field of use.
Release, support, and SLA schedule	Define updates, compatibility, response times, and maintenance responsibilities.
Commercial minimums or usage terms	Price redistribution through an upfront integration fee, annual minimum, usage fee, or negotiated royalty.

When OEM is required

Direct license: use this when the buyer operates API23 internally. OEM license: use this when the buyer embeds API23 in its own product or distributes it to its customers. A normal field-of-use license does not automatically grant redistribution rights.

Current commercial structure

$50,000Fixed evaluation; 30 days; acceptance report and receipt.

$250,000/yearDirect non-exclusive production license for one agreed field of use.

OEMSeparate integration fee, redistribution rights, support schedule, and commercial minimums.

[Derived commercial proposal] OEM scope, pricing, sublicensing, redistribution, and support terms are controlled by a separate executed OEM agreement.

Valuation basis used throughout this room

How the value is derived

Primary ASC 820 source · Primary ASC 606 source · IRS Form 4562 / section 197 · IRS Form 8594 allocation · SEC-filed rNPV method

The executive decision

API23/API23v2 is positioned as licensable financial and algorithmic software infrastructure for quantitative finance, risk, valuation, optimization, scientific computing, and regulated analytics.

Its value is control over numerical behavior: a buyer can define the precision, workload, comparison oracle, and acceptance receipt for a computation instead of receiving an unexplained number from an opaque pipeline.

Public boundary: This page intentionally describes the capability and evidence at a public level. It does not publish source code, private implementation details, internal file locations, or trade-secret mechanics.

Who buys

Quantitative finance teams, risk and valuation groups, financial software vendors, scientific-computing organizations, and enterprises that need auditable numerical workflows.

How it is packaged

Buyer-specific evaluation, field-of-use license, OEM integration, or recurring runtime agreement with an acceptance receipt and controlled technical disclosure.

Valuation basis used throughout this room

How the value is derived

Primary ASC 820 source · Primary ASC 606 source · IRS Form 4562 / section 197 · IRS Form 8594 allocation · SEC-filed rNPV method

Why a buyer needs it

Make important calculations explainable, repeatable, and controllable.

Financial and scientific systems often depend on long-running calculations that are difficult to replay, compare, or defend after the fact. API23 turns the numerical execution itself into a controlled artifact.

Problem

Two environments can produce different results because precision, state handling, rounding, or execution conditions were not explicitly controlled.

API23 utility

Bind precision, workload shape, error budget, and comparison oracle to the execution contract.

Buyer outcome

Engineering, risk, and audit teams receive a reproducible result with a receipt showing how it was produced.

Where it fits

Quantitative finance

Use it around valuation, risk, optimization, and scenario workflows where model outputs must be compared across runs and environments.

Scientific and engineering compute

Use it for repeated-state calculations, simulation, transformation, and matrix workflows that need controlled precision and replayable evidence.

Software vendors

Integrate it as a numerical component with a defined interface, buyer-specific acceptance harness, and controlled field-of-use rights.

Governed analytics

Give technical reviewers a trace from workload and precision choice to comparison result without exposing proprietary implementation mechanics.

In one sentence: API23 is for organizations that cannot treat a high-consequence numerical result as an uninspectable black box.

Valuation basis used throughout this room

How the value is derived

Primary ASC 820 source · Primary ASC 606 source · IRS Form 4562 / section 197 · IRS Form 8594 allocation · SEC-filed rNPV method

Measured software evidence

Technical proof

API23 is a numerical execution layer built around a bounded transform, persistent state, controlled precision, exact composition, and an explicit comparison oracle. The proof is the chain from mathematical operator to executable state, conformance tests, real-data workload, and receipt.

Pinpoint utility: where it operates

API23 sits between a buyer's model and its numerical result. It receives a defined workload and precision contract, executes the calculation through the API23/API23v2 state path, compares the result with the buyer's named oracle, and returns the result plus an evidence receipt. It is the controlled numerical layer inside a valuation engine, risk service, optimization job, scientific pipeline, or software product.

Buyer supplies	API23 operates	Buyer receives
Model inputs, operation graph, matrix/tensor shape, precision path, tolerance, and reference/oracle path.	State-preserving transform, wide-precision arithmetic, composition/collapse, deterministic comparison, and fault-boundary checks.	Computed result, error versus oracle, runtime facts, pass/fail acceptance result, and a reproducible receipt.

Operating sequence

Bind: name the workload, dimensions, precision, oracle, and acceptance threshold.
Execute: run the model through the API23 numerical boundary.
Compose: preserve and collapse repeated state transitions without replaying the entire chain.
Compare: calculate error against the declared reference path.
Record: preserve the output, parameters, comparison, and execution facts for engineering, finance, and audit review.

1 · Mathematical operator

y = x / (1 + k × |x|)The retained ZC transform maps input x through parameter k and produces a bounded output state for subsequent composition and verification.

2 · Product layers

Layer	Public technical function	Recorded evidence
Transform	Deterministic scalar state transition used as the numerical primitive.	Exact oracle comparison and finite-output checks.
API23	Precision selection, error-budget handling, deterministic output checking, and C-compatible integration boundary.	Symbolic CPU integration: 6 operations and 2 fault boundaries.
API23v2	Persistent wide-state execution, exact state composition, and repeated-stage collapse.	FP16K/FP32K conformance suite: 11 / 11 passed.
Receipt layer	Records workload, precision, oracle, comparison result, and execution outcome.	10,000 oracle samples; correlation 1.000000000000.

3 · Conformance and oracle results

Test	Recorded result
API23v2 conformance suite	11 / 11 passed
FP16K and FP32K tiny-state retention	Pass
Cancellation and finite-positive H evaluation	Pass
Five-stage state collapse	Zero recorded collapse error
Deep collapse	One-billion-stage O(1) equivalence recorded
API23 ↔ API23v2 exact comparison	Zero recorded maximum error
Single-path error versus double comparison	1.1102230246251565e-16 maximum recorded error
Handshake error versus double comparison	8.881784197001252e-16 maximum recorded error

4 · Real-data execution

Workload field	Recorded value
Input	Two real frontal radiographic images
Matrix shape	320×390 × 390×320
Arithmetic path	FP32K / 32,768-bit arithmetic
Operation count	79,872,000 FLOPs
Recorded runtime	584.954798 seconds
Maximum error versus double comparison path	0

5 · What a buyer can inspect

Before execution

Workload shape, precision path, oracle, error budget, and acceptance threshold are named.

After execution

The result, comparison error, state-composition outcome, runtime facts, and receipt identity are preserved for review.

Technical boundary

The current product is the software/API numerical runtime and its controlled integration boundary. These results demonstrate numerical execution and reproducibility on the recorded workloads; they are not a claim of ASIC silicon performance.

[primary project evidence] Technical white paper, retained conformance receipts, exact-oracle rerun, symbolic CPU integration record, and real-data GEMM execution record.

Valuation basis used throughout this room

How the value is derived

Primary ASC 820 source · Primary ASC 606 source · IRS Form 4562 / section 197 · IRS Form 8594 allocation · SEC-filed rNPV method

Public-safe technical paper

ZC Symbolic Compute and API23/API23v2

Abstract. The system treats numerical computation as a persistent, inspectable state transition rather than a disposable answer. Precision, state, composition behavior, execution boundaries, comparison oracles, and receipts are explicit parts of the workflow.

Architecture

The architecture begins with a symbolic transform and state model, adds an executable software path, then adds API23 precision and integration controls and API23v2 exact state composition.

Evidence method

Define the workload and oracle, execute the retained harness, capture the raw result, compare the paths, preserve the receipt, and register the evidence without mixing incompatible workloads.

Recorded results

Publicly summarized evidence includes 11/11 API23v2 conformance tests passed, zero recorded API23↔API23v2 error, and direct wide-precision execution over real image data.

Commercial relevance

The resulting capability is a controlled numerical substrate for financial modeling, risk, valuation, optimization, scientific computing, and other workflows where reproducibility matters.

What the paper establishes

An executable wide-precision software path.
Exact state-composition behavior under the tested conformance contract.
Deterministic evidence receipts and comparison discipline.
A deployable basis for buyer-specific evaluations and field-of-use licensing.

Public boundary: This tab is an executive-safe summary. It does not disclose source code, private implementation mechanics, internal file locations, or trade secrets. Hardware silicon performance and domain-specific production validation require separate evidence.

White paper version: public executive edition · October 2026 · Technical claims are summarized from retained project evidence.

Valuation basis used throughout this room

How the value is derived

Primary ASC 820 source · Primary ASC 606 source · IRS Form 4562 / section 197 · IRS Form 8594 allocation · SEC-filed rNPV method

Accounting view

The portfolio is proprietary software, algorithmic know-how, and related intellectual property. The accounting workstream is organized around the applicable transaction and reporting facts.

Framework	Public-facing purpose
ASC 820	Fair-value measurement; unobservable inputs are treated as Level 3 when applicable.
ASC 350-30	Identifiable intangible-asset analysis, useful life, and impairment workstream.
ASC 805	Identifiable intangible treatment in an acquisition or business combination.
ASC 606	Revenue analysis for licenses, subscriptions, support, and evaluation services.

This is a public accounting framework summary, not an entity-specific GAAP opinion. Final treatment depends on executed agreements, reporting facts, and the reporting entity’s accounting advisers.

Valuation basis used throughout this room

How the value is derived

Primary ASC 820 source · Primary ASC 606 source · IRS Form 4562 / section 197 · IRS Form 8594 allocation · SEC-filed rNPV method

Investment assessment

Valuation assessment

API23 is not valued as one undifferentiated number. The assessment is a vector-to-cash-flow bridge: each value vector identifies a monetizable capability, evidence level, buyer path, timing, and risk. Those dated outputs then feed the rNPV calculation.

Decision rule: Vector evidence determines which commercial scenarios are valid. It is not converted into an invented score or multiplied into a headline valuation.

Value-vector assessment

Vector	What is being assessed	Recorded position	Economic effect
Technical capability	Transform, wide precision, state composition, collapse, and deterministic comparison.	11 / 11 conformance; zero API23↔API23v2 error; one-billion-stage O(1) collapse recorded.	Supports a licensable numerical runtime and technical evaluation.
Execution evidence	Reproducibility on defined workloads and reference oracles.	10,000 oracle samples; correlation 1.000000000000; maximum single-path error 1.1102230246251565e-16.	Supports acceptance-gated buyer diligence and recurring runtime rights.
Integration vector	API boundary, adapter, acceptance harness, receipt, and deployment documentation.	Defined direct-license and OEM deliverable packages.	Creates evaluation, implementation, support, and license revenue paths.
Use-case vector	Finance, risk, valuation, optimization, scientific computing, and governed analytics.	Six identified buyer domains in the product brief.	Creates separate field-of-use scenarios rather than one blended market claim.
Commercial vector	Evaluation, direct production license, and OEM redistribution.	$50,000 evaluation; $250,000/year direct license; OEM separately negotiated.	Provides dated fee, renewal, support, and redistribution cash-flow events.
IP vector	Software, architecture, know-how, integration boundary, receipts, and protected implementation.	Proprietary software/IP asset definition recorded in the data room.	Supports income, market, and cost-approach workstreams.

Loaded calculation receipt

Calculated scenario result

−$795,222.19Current evidence-gated pre-sales scenario rNPV output.

Bridge item	Calculated amount	Why it matters
Discounted expected inflows	$67,929.75	Probability-adjusted and discounted commercial cash inflows from the loaded schedule.
Discounted expected outflows	$863,151.95	Probability-adjusted and discounted costs in the loaded clinical/regulatory/commercial gate schedule.
rNPV	$67,929.75 − $863,151.95 = −$795,222.19	Net risk-adjusted present value of that specific scenario.
Discount rate	28%	Scenario assumption used to discount future events.
Active downstream probability	6%	1.00 × 0.20 × 0.60 × 0.50 after the modeled gates.

Interpretation: This negative number is the output of the loaded evidence-gated scenario, not the value of the API23 software/IP asset. It is negative because the schedule carries $863,151.95 of discounted expected outflows against $67,929.75 of discounted expected inflows. The owner-stated Tier 1 asset assessment of $2.5M is shown separately; it is not replaced by this scenario output.

[primary local receipt] rnpv_counterparty_receipt_20261015.json · [typed test card] rnpv_counterparty_test_card_20261015.json · status: scenario model, not market valuation.

Assessment anchors

Anchor	Amount / status	Use in assessment
Owner-stated Tier 1 assessment	$2.5M	Owner-provided assessment of the Tier 1 asset; not a substitute for a dated rNPV schedule.
External technology-IP rNPV benchmark	$17.2M–$62.4M	Public market-reference vector from an SEC-filed algorithmic software/IP disclosure; not API23 value.
External software-IP fair-value anchor	$19.5104M	SEC-filed ASC 820 Level-3 software-IP reference; corroborative, not API23 rNPV.
API23 project-specific rNPV	Not asserted	Requires API23-specific dated revenue, cost, probability, timing, and discount-rate inputs.

rNPV legend

Read the equation without guesswork

rNPV = Σ [CF_e × P_e / (1 + r)^t_e] − Σ [C_e × P_e / (1 + r)^t_e]Risk-adjusted present value of dated inflows minus risk-adjusted present value of dated outflows.

Symbol	Meaning	API23 example
rNPV	Risk-adjusted net present value at the valuation date.	The economic value produced by the loaded commercial scenario; not automatically fair value or tax basis.
e	A dated commercial or investment event.	Evaluation delivery, annual license renewal, OEM milestone, support payment, or integration cost.
CF_e	Nominal cash inflow from event e before probability and discounting.	Evaluation fee, annual license fee, royalty, or support revenue.
C_e	Nominal cash outflow tied to event e.	Integration, support, legal, deployment, or other agreed delivery cost.
P_e	Probability that the event is reached and its cash flow occurs.	Probability of signing, renewal, OEM adoption, or milestone completion; event-specific, not one static multiplier.
t_e	Time from valuation date to event e.	Measured in the schedule's stated years or fractions of a year.
r	Risk-adjusted discount rate.	Must be supported by the selected market, financing, and technology-risk assumptions.
Σ	Sum across all dated events in the schedule.	Every inflow and outflow remains separately traceable in the receipt.

Do not conflate: ASC 820 fair value is a market-participant exit-price conclusion; IRS treatment addresses tax allocation and amortization; rNPV is the probability-weighted economic model. A negotiated price may differ from all three.

How the vectors become rNPV

Vector → scenario

For each vector, define the buyer, field of use, product form, price, adoption event, support obligation, probability of reaching that event, and date.

Scenario → rNPV

Calculate each dated cash flow as probability × cash flow ÷ (1 + discount rate)^time, then subtract probability-weighted dated outflows.

rNPV = Σ [CF_e × P(reach e) / (1 + r)^t_e] − Σ [Cost_e × P(reach e) / (1 + r)^t_e]

[primary local valuation method] API23_SEC_RNPV_METHOD_20261015.md · [primary public filings] SEC-filed rNPV and software-IP fair-value references linked below · [user-provided assessment] Tier 1 $2.5M.

Public method sources

SEC-filed technology-IP rNPV reference · SEC-filed software-IP fair-value reference · SEC-filed rNPV method

Valuation basis used throughout this room

How the value is derived

Primary ASC 820 source · Primary ASC 606 source · IRS Form 4562 / section 197 · IRS Form 8594 allocation · SEC-filed rNPV method

Commercial packaging

Fixed evaluation

$50,000 fixed fee · 30 calendar days

50% at kickoff and 50% on delivery of the accepted evaluation report.

Annual production license

$250,000 / year · 12-month term

Paid annually in advance for one agreed field of use.

What the buyer receives

Configured runtime/API rights, buyer adapter, acceptance harness, standard updates, controlled support, reproducible receipts, and technical reporting.

Evaluation and license terms

Term	Included position
Evaluation	One workload, one baseline comparison, one acceptance card, and one final readout.
Annual license	Non-exclusive, 12-month, field-of-use production rights; renewal requires an executed order form.
IP and source	No source-code transfer, patent transfer, trade-secret disclosure, or ownership transfer.
Data	Buyer data remains buyer-controlled; handling and deletion terms are stated in the order form.
Enterprise/OEM	Separate pricing and terms apply for additional fields of use, sublicensing, redistribution, or OEM embedding.

[Derived commercial proposal] Fee and terms are a proposed API23 offer established for this public brief; the executed order form controls.

Request the evaluation and license order form