"""Readable acquisition, consolidation, and XBRL identity bridge."""


def money(amount: float) -> str:
    """Format dollars with commas and parentheses."""
    number = f"{abs(amount):,.0f}"
    return "$(" + number + ")" if amount < 0 else "$" + number


consideration_and_nci = 650_000.0 + 150_000.0 + 120_000.0
identifiable_net_assets = 1_200_000.0 - 350_000.0
goodwill = consideration_and_nci - identifiable_net_assets
consolidated_assets = 4_000_000.0 + 1_200_000.0 - 800_000.0 - 60_000.0 + 100_000.0

facts = [
    ("Revenue", "Cedar Trail", "Year 5", "USD", ()),
    ("Revenue", "Cedar Trail", "Year 5", "USD", (("ProductAxis", "Trail"),)),
    ("Revenue", "Cedar Trail", "Year 5", "USD", ()),
]
duplicate_count = len(facts) - len(set(facts))

print("Cedar Trail — acquisition and consolidation")
for label, value in [
    ("Consideration and NCI", consideration_and_nci),
    ("Identifiable net assets", identifiable_net_assets),
    ("Goodwill", goodwill),
    ("Consolidated assets", consolidated_assets),
]:
    print(f"{label:<34} {money(value):>14}")
print(f"{'Complete facts inspected':<34} {len(facts):>14,d}")
print(f"{'Complete-key duplicates':<34} {duplicate_count:>14,d}")
ok = (goodwill, consolidated_assets, duplicate_count) == (70_000, 4_440_000, 1)
print("\nControls:", "PASS" if ok else "FAIL")
print("Boundary: no tag selection, valuation, or control conclusion is performed.")