LUCA REPORT

30810137d58f76b84afd 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key176 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key177 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key178 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key179 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key180 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key181 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key182 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key183 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key184 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key185 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key186 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key187 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key188 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key189 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key190 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key191 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key192 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key193 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key194 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key195 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key211 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key196 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key197 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key198 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key203 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key204 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key205 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key206 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key207 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key208 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key209 2024-01-01 2024-12-31 30810137d58f76b84afd report:Key210 2024-01-01 2024-12-31 30810137d58f76b84afd 2024-12-31 30810137d58f76b84afd 2023-12-31 30810137d58f76b84afd 2024-01-01 2024-12-31 iso4217:USD

Component: (Network and Hypercube)
Network	0000 - Transactions (http://luca.pacioli.ai/report/role/Transactions2)
Hypercube	Transactions [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://xbrlsite.com/id

Concept [Aspect]	Period [Aspect]
	2024-01-01 \| 2024-12-31
	Entry [Dimension]
	Key176	Key177	Key178	Key179	Key180	Key181	Key182	Key183	Key184	Key185	Key186	Key187	Key188	Key189	Key190	Key191	Key192	Key193	Key194	Key195	Key211	Key196	Key197	Key198	Key203	Key204	Key205	Key206	Key207	Key208	Key209	Key210	All Entries [Member]
Entry [Set]
Entry Code	JE-201	JE-201	JE-202	JE-202	JE-203	JE-203	JE-204	JE-204	JE-205	JE-205	JE-206	JE-206	JE-206	JE-206	JE-207	JE-207	JE-208	JE-208	JE-209	JE-209	JE-209	JE-209	JE-210	JE-210	JE-223	JE-223	JE-224	JE-224	JE-225	JE-225	JE-226	JE-226
Entry Economic Entity	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd
Entry Date	2024-01-01	2024-01-01	2024-01-02	2024-01-02	2024-01-05	2024-01-05	2024-01-10	2024-01-10	2024-01-15	2024-01-15	2024-01-16	2024-01-16	2024-01-16	2024-01-16	2024-01-20	2024-01-20	2024-01-21	2024-01-21	2024-01-25	2024-01-25	2024-01-25	2024-01-25	2024-01-24	2024-01-24	2024-01-28	2024-01-28	2024-01-28	2024-01-28	2024-01-28	2024-01-28	2024-01-29	2024-01-29
Entry Concept	mini:CashAndCashEquivalents	mini:PaidInCapital	mini:CashAndCashEquivalents	mini:LongtermDebt	mini:PropertyPlantAndEquipment	mini:CashAndCashEquivalents	mini:Inventories	mini:AccountsPayable	mini:CostsOfSales	mini:AccountsPayable	mini:Receivables	mini:Sales	mini:CostsOfSales	mini:Inventories	mini:CashAndCashEquivalents	mini:Receivables	mini:AccountsPayable	mini:CashAndCashEquivalents	mini:LongtermDebt	mini:CashAndCashEquivalents	mini:CashAndCashEquivalents	mini:AccruedExpenses	mini:InterestExpense	mini:AccruedExpenses	mini:CostsOfSales	mini:Inventories	mini:DepreciationAndAmortization	mini:PropertyPlantAndEquipment	mini:PropertyPlantAndEquipment	mini:NonoperatingIncomeExpenses	mini:IncomeTaxExpenseBenefit	mini:AccruedExpenses
Entry Event Type Code	mini:ProceedsFromInvestmentsByOwner	mini:InvestmentsByOwner	mini:ProceedsFromAdditionalLongtermBorrowings	mini:AdditionalLongtermBorrowings	mini:CapitalAdditionsPropertyPlantAndEquipment	mini:PaymentForCapitalAdditionsOfPropertyPlantEquipment	mini:PurchasesOfInventoryForSale	mini:PurchasesInventoryForSaleOnAccount	mini:NetIncomeLoss	mini:PurchasesInventoryForSaleOnAccount	mini:IncreaseInReceivablesFromSalesOnAccount	mini:NetIncomeLoss	mini:NetIncomeLoss	mini:DecreaseInInventoriesFromSales	mini:ProceedsFromCollectionOfReceivables	mini:CollectionOfReceivables	mini:DecreaseFromPaymentAccountsPayable	mini:PaymentOfAccountsPayable	mini:RepaymentLongtermBorrowings	mini:PaymentForReductionOfLongtermBorrowings	mini:PaymentOfInterest	mini:DecreaseFromPaymentOfInterest	mini:NetIncomeLoss	mini:InterestAccrued	mini:NetIncomeLoss	mini:InventoryWrittenOff	mini:NetIncomeLoss	mini:DecreaseFromDepreciationAndAmortization	mini:PropertyPlantAndEquipmentWrittenOff	mini:NetIncomeLoss	mini:NetIncomeLoss	mini:InterestAccrued
Entry Description	Investment by owner to open a lemonade stand.	Investment by owner to open a lemonade stand.	Long term borrowing to purchase refrigerator.	Long term borrowing to purchase refrigerator.	Purchase of refrigerator using cash from additional borrowings.	Purchase of refrigerator using cash from additional borrowings.	Purchase of lemons to put intoinventory on account.	Purchase of lemons to put intoinventory on account.	Payment for contractor to work the lemonade stand.	Payment for contractor to work the lemonade stand.	Sales on account.	Sales on account.	Costs related to sales on account.	Costs related to sales on account.	Collection of accounts receivable.	Collection of accounts receivable.	Payment of accounts payable.	Payment of accounts payable.	Payment of long term debt including accrued interest.	Payment of long term debt including accrued interest.	Payment of long term debt including accrued interest.	Payment of long term debt including accrued interest.	Accrual of interest on debt.	Accrual of interest on debt.	Closing entry. Inventory write offs, adjust to physical.	Closing entry. Inventory write offs, adjust to physical.	Closing entry. Depreciation and amortization expensed.	Closing entry. Depreciation and amortization expensed.	Closing entry. Write of of PPE.	Closing entry. Write of of PPE.	Closing entry. Book taxes.	Closing entry. Book taxes.
Entry Amount	10,000	(10,000)	2,000	(2,000)	1,000	(1,000)	5,000	(5,000)	3,000	(3,000)	8,000	(8,000)	2,000	(2,000)	8,000	(8,000)	7,000	(7,000)	1,000	(1,000)	(150)	150	150	(150)	300	(300)	100	(100)	0	0	400	(400)	0
Entry Currency	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD

Component: (Network and Hypercube)
Network	0101 - Support - Trial Balance (http://luca.pacioli.ai/report/role/TrialBalance)
Hypercube	Trial Balance [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Trial Balance [Roll Up]
Cash and Cash Equivalents	$ 10,850	$ 0
Receivables	0	0
Inventories	2,700	0
Property, Plant and Equipment	900	0
Accounts Payable	(1,000)	0
Accrued Expenses	400	0
Long-term Debt	(1,000)	0
Paid In Capital	10,000	0
Retained Earnings	(2,050)	0
Check Sum	$ 0	$ 0

Component: (Network and Hypercube)
Network	0102 - Support - Transactions Groupings (http://luca.pacioli.ai/report/role/Transactions)
Hypercube	Transactions Groupings [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Changes Summary [Roll Up]
Proceeds from Collection of Receivables	$ 8,000
Proceeds from Investments by Owner	10,000
Payment for Distributions to Owner	0
Payment of Accounts Payable	(7,000)
Payment of Interest	(150)
Proceeds from Additional Long-term Borrowings	2,000
Payment for Reduction of Long-term Borrowings	(1,000)
Payment for Capital Additions of Property, Plant and Equipment	(1,000)
Increase in Receivables from Sales on Account	8,000
Collection of Receivables	(8,000)
Additions to Allowance for Bad Debts	0
Bad Debts Written Off	0
Purchases of Inventory for Sale	5,000
Decrease in Inventories from Sales	(2,000)
Inventory Written Off	(300)
Capital Additions of Property, Plant and Equipment	1,000
Decrease from Depreciation and Amortization	(100)
Property, Plant and Equipment Written Off	0
Purchases of Inventory for Sale on Account	(8,000)
Decrease from Payment of Accounts Payable	7,000
Interest Accrued	550
Decrease from Payment of Interest	150
Additional Long-term Borrowings	(2,000)
Repayment of Long-term Borrowings	1,000
Investments by Owner	10,000
Distributions to Owner	0
Net Income (Loss)	(2,050)
Check Sum Changes	$ 0

Component: (Network and Hypercube)
Network	1102 - Statement - Balance Sheet (http://luca.pacioli.ai/report/role/BalanceSheet)
Hypercube	Balance Sheet [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Assets [Roll Up]
Current Assets [Roll Up]
Cash and Cash Equivalents	$ 10,850	$ 0
Receivables	0	0
Inventories	2,700	0
Current Assets	13,550	0
Noncurrent Assets [Roll Up]
Property, Plant and Equipment	900	0
Noncurrent Assets	900	0
Assets	$ 14,450	$ 0
Liabilities and Equity [Roll Up]
Liabilities [Roll Up]
Current Liabilities [Roll Up]
Accounts Payable	$ 1,000	$ 0
Accrued Expenses	400	0
Current Liabilities	1,400	0
Noncurrent Liabilities [Roll Up]
Long-term Debt	1,000	0
Noncurrent Liabilities	1,000	0
Liabilities	2,400	0
Equity [Roll Up]
Paid In Capital	10,000	0
Retained Earnings	2,050	0
Equity	12,050	0
Liabilities and Equity	$ 14,450	$ 0

Component: (Network and Hypercube)
Network	1102 - Statement - Income Statement (http://luca.pacioli.ai/report/role/IncomeStatement)
Hypercube	Income Statement [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Net Income (Loss) [Roll Up]
Income (Loss) from Continuing Operations Before Tax [Roll Up]
Operating Income (Loss) [Roll Up]
Gross Profit [Roll Up]
Sales	$ 8,000
Costs of Sales	5,300
Gross Profit (Loss)	2,700
Operating Expenses [Roll Up]
Sales, General, and Administrative Expenses	0
Depreciation and Amortization	100
Operating Expenses	100
Operating Income (Loss)	2,600
Nonoperating Income (Expenses) [Roll Up]
Interest Expense	150
Gain (Loss) on Sale of Property, Plant and Equipment	0
Nonoperating Income (Expenses)	(150)
Income (Loss) from Continuing Operations Before Tax	2,450
Income Tax Expense (Benefit)	400
Net Income (Loss)	$ 2,050

Component: (Network and Hypercube)
Network	1103 - Statement - Cash Flow Statement (http://luca.pacioli.ai/report/role/CashFlowStatement)
Hypercube	Cash Flow Statement [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Net Cash Flow [Roll Up]
Net Cash Flow Operating Activities [Roll Up]
Proceeds from Collection of Receivables	$ 8,000
Payment of Accounts Payable	(7,000)
Net Cash Flow Operating Activities	1,000
Net Cash Flow Financing Activities [Roll Up]
Proceeds from Additional Long-term Borrowings	2,000
Payment for Reduction of Long-term Borrowings	(1,000)
Payment of Interest	150
Proceeds from Investments by Owner	10,000
Payment for Distributions to Owner	0
Net Cash Flow Financing Activities	10,850
Net Cash Flow Investing Activities [Roll Up]
Payment for Capital Additions of Property, Plant and Equipment	(1,000)
Net Cash Flow Investing Activities	(1,000)
Net Cash Flow	$ 10,850
Cash Flow Statement [Roll Forward]
Cash and Cash Equivalents, Beginning Balance	$ 0
Net Cash Flow	10,850
Cash and Cash Equivalents, Ending Balance	$ 10,850

Component: (Network and Hypercube)
Network	1104 - Statement - Statement of Changes in Equity (http://luca.pacioli.ai/report/role/ChangesInEquity)
Hypercube	Statement of Changes in Equity [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Equity [Roll Forward]
Equity, Beginning Balance	$ 0
Investments by Owner	10,000
Distributions to Owner	0
Net Income (Loss)	2,050
Equity, Ending Balance	$ 12,050

Component: (Network and Hypercube)
Network	2110 - Disclosure - Nature of Business Note (http://luca.pacioli.ai/report/role/NatureOfBusiness)
Hypercube	Nature of Business [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Nature of Business [Text Block]	ABC Company operates a pop up lemonade stand.

Component: (Network and Hypercube)
Network	2120 - Disclosure - Basis of Reporting Note (http://luca.pacioli.ai/report/role/BasisOfReporting)
Hypercube	Basis of Reporting [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Basis of Reporting [Text Block]	These financial statements are presented using the MINI financial reporting scheme using US dollars.

Component: (Network and Hypercube)
Network	4000 - Disclosure - Significant Accounting Policies (http://luca.pacioli.ai/report/role/SignificantAccountingPoliciesTextBlocks)
Hypercube	Significant Accounting Policies [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Cash and Cash Equivalents Policies [Text Block]	Cash and cash equivalents consists of a bank demand deposit.
Receivables Policies [Text Block]	Accounts receivable are extended to all customers. Bad debts are written off after 90 days.
Inventories Policies [Text Block]	Inventory consists of lemons and is values at the lower of cost or market value using the FIFO method.
Property, Plant, and Equipment Policies [Text Block]	Property, plant, and equipment consists of refrigeration equipment that is depreciated over five years using the straight line method.
Accounts Payable Policies [Text Block]	Accounts payable consists of invoices received from suppliers which have not been paid as of the balance sheet date.
Long-term Debt Policies [Text Block]	Long term debt consists of a note payable with a local bank secured by the equipment financed.
Revenue Recognition Policies [Text Block]	Revenues is recognized when earned using accrual accounting.

Component: (Network and Hypercube)
Network	6110 - Disclosure - Cash and Cash Equivalents Roll Forward (http://luca.pacioli.ai/report/role/CashAndCashEquivalents)
Hypercube	Cash and Cash Equivalents Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Cash and Cash Equivalents [Roll Forward]
Cash and Cash Equivalents, Beginning Balance	$ 0
Proceeds from Collection of Receivables	8,000
Payment of Accounts Payable	(7,000)
Payment of Interest	(150)
Proceeds from Additional Long-term Borrowings	2,000
Payment for Reduction of Long-term Borrowings	(1,000)
Payment for Capital Additions of Property, Plant and Equipment	(1,000)
Proceeds from Investments by Owner	10,000
Payment for Distributions to Owner	0
Cash and Cash Equivalents, Ending Balance	$ 10,850

Component: (Network and Hypercube)
Network	6120 - Disclosure - Receivables Roll Forward (http://luca.pacioli.ai/report/role/Receivables)
Hypercube	Receivables Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Receivables [Roll Forward]
Receivables, Beginning Balance	$ 0
Increase in Receivables from Sales on Account	8,000
Collection of Receivables	(8,000)
Additions to Allowance for Bad Debts	0
Bad Debts Written Off	0
Receivables, Ending Balance	$ 0

Component: (Network and Hypercube)
Network	6130 - Disclosure - Inventories Roll Forward (http://luca.pacioli.ai/report/role/Inventories)
Hypercube	Inventories Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Inventories [Roll Forward]
Inventories, Beginning Balance	$ 0
Purchases of Inventory for Sale	5,000
Decrease in Inventories from Sales	(2,000)
Inventory Written Off	(300)
Inventories, Ending Balance	$ 2,700

Component: (Network and Hypercube)
Network	6140 - Disclosure - Property, Plant, and Equipment Roll Forward (http://luca.pacioli.ai/report/role/PropertyPlantAndEquipment)
Hypercube	Property, Plant and Equipment Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Property, Plant and Equipment [Roll Forward]
Property, Plant and Equipment, Beginning Balance	$ 0
Capital Additions of Property, Plant and Equipment	1,000
Decrease from Depreciation and Amortization	(100)
Property, Plant and Equipment Written Off	0
Property, Plant and Equipment, Ending Balance	$ 900

Component: (Network and Hypercube)
Network	7110 - Disclosure - Accounts Payable Roll Forward (http://luca.pacioli.ai/report/role/AccountsPayable)
Hypercube	Accounts Payable Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Accounts Payable [Roll Forward]
Accounts Payable, Beginning Balance	$ 0
Purchases of Inventory for Sale on Account	8,000
Decrease from Payment of Accounts Payable	(7,000)
Accounts Payable, Ending Balance	$ 1,000

Component: (Network and Hypercube)
Network	7115 - Disclosure - Accrued Expenses Roll Forward (http://luca.pacioli.ai/report/role/AccruedExpenses)
Hypercube	Accrued Expenses Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Accrued Expenses [Roll Forward]
Accrued Expenses, Beginning Balance	$ 0
Interest Accrued	550
Decrease from Payment of Interest	(150)
Accrued Expenses, Ending Balance	$ 400

Component: (Network and Hypercube)
Network	7120 - Disclosure - Long-term Debt Roll Forward (http://luca.pacioli.ai/report/role/LongTermDebt)
Hypercube	Long-term Debt Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Long-term Debt [Roll Forward]
Long-term Debt, Beginning Balance	$ 0
Additional Long-term Borrowings	2,000
Repayment of Long-term Borrowings	(1,000)
Long-term Debt, Ending Balance	$ 1,000

Component: (Network and Hypercube)
Network	7130 - Disclosure - Paid In Capital Roll Forward (http://luca.pacioli.ai/report/role/PaidInCapital)
Hypercube	Paid In Capital Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Paid In Capital [Roll Forward]
Paid In Capital, Beginning Balance	$ 0
Investments by Owner	10,000
Distributions to Owner	0
Paid In Capital, Ending Balance	$ 10,000

Component: (Network and Hypercube)
Network	7140 - Disclosure - Retained Earnings Roll Forward (http://luca.pacioli.ai/report/role/RetainedEarnings)
Hypercube	Retained Earnings Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Retained Earnings [Roll Forward]
Retained Earnings, Beginning Balance	$ 0
Net Income (Loss)	2,050
Retained Earnings, Ending Balance	$ 2,050

Component: (Network and Hypercube)
Network	8110 - Disclosure - Cash and Cash Equivalents Subclassifications (http://luca.pacioli.ai/report/role/CashAndCashEquivalentsDetail)
Hypercube	Cash and Cash Equivalents Subclassifications [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Cash and Cash Equivalents [Roll Up]
Cash	$ 10,850	$ 0
Cash Equivalents	0	0
Cash and Cash Equivalents	$ 10,850	$ 0

Component: (Network and Hypercube)
Network	8120 - Disclosure - Receivables Subclassifications (http://luca.pacioli.ai/report/role/ReceivablesDetail)
Hypercube	Receivables Subclassifications [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Receivables [Roll Up]
Trade Receivables	$ 0	$ 0
Other Receivables	0	0
Receivables	$ 0	$ 0

Component: (Network and Hypercube)
Network	8130 - Disclosure - Inventories Subclassifications (http://luca.pacioli.ai/report/role/InventoriesDetail)
Hypercube	Inventories Subclassifications [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Inventories [Roll Up]
Finished Goods	$ 0	$ 0
Work in Progress	0	0
Raw Material	2,700	0
Inventories	$ 2,700	$ 0

Component: (Network and Hypercube)
Network	8150 - Disclosure - Property, Plant, and Equipment Subclassifications (http://luca.pacioli.ai/report/role/PropertyPlantAndEquipmentDetail)
Hypercube	Property, Plant and Equipment Subclassifications [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Property, Plant and Equipment [Roll Up]
Property, Plant and Equipment, Gross [Roll Up]
Land	$ 0	$ 0
Buildings	0	0
Equipment	1,000	0
Property, Plant and Equipment, Gross	1,000	0
Accumulated Depreciation	100	0
Property, Plant and Equipment	$ 900	$ 0

Component: (Network and Hypercube)
Network	8160 - Disclosure - Accounts Payable Subclassifications (http://luca.pacioli.ai/report/role/AccountsPayableDetail)
Hypercube	Accounts Payable Subclassifications [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Accounts Payable [Roll Up]
Trade Payables	$ 1,000	$ 0
Other Payables	0	0
Accounts Payable	$ 1,000	$ 0

Component: (Network and Hypercube)
Network	8170 - Disclosure - Long-term Debt Subclassifications (http://luca.pacioli.ai/report/role/LongTermDebtDetail)
Hypercube	Long-term Debt Subclassifications [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Long-term [Roll Up]
Mortgage Loans	$ 0	$ 0
Other Secured Loans	1,000	0
Long-term Debt	$ 1,000	$ 0

Component: (Network and Hypercube)
Network	8180 - Disclosure - Long-term Debt Maturities (http://luca.pacioli.ai/report/role/LongTermDebtMaturities)
Hypercube	Long-term Debt Maturities [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Long-term Debt Maturities [Roll Up]
Matures in One Year	$ 1,000	$ 0
Matures in Two Years	0	0
Matures in Three Years	0	0
Matures in Four Years	0	0
Matures in Five Years	0	0
Matures Thereafter	0	0
Long-term Debt	$ 1,000	$ 0