Leverage / base / 1 to 3 months
whether the cash a business is sitting on includes money that was never its own to spend, and whether the balance of that money is growing. Two legs. Leg A reads tax set-aside COVERAGE: an implied income-tax reserve (the disclosed [redacted]% assumption applied to year-to-date pretax profit, net of income tax already paid or accrued, floored at zero) plus the payroll-liabilities and sales-tax-payable balances, measured against unrestricted cash. Leg B reads trust-fund liability BUILD-UP: payroll and sales-tax liabilities rising across consecutive closes by a material amount.
Exact thresholds, formulas, and severity bands are omitted from this public view. The full methodology, with every figure, is available in the authenticated app.
This signal reports not applicable only when neither exposure can be read at all: no identifiable trust-fund liability, no profit-and-cash context for the reserve leg, and too little payroll-balance history for the build-up leg. A determinate no-exposure result is a pass, not a gap.
The exact thresholds, the formula, and your own figures are in the authenticated app. See it against a real, simulated dataset for Integra Executive Services, our public demo company, or connect your own QuickBooks Online account.