# Flux analysis

> Period-over-period variance with commentary that can only quote figures actually in the data.

Section: Continuous bookkeeping · Canonical: https://intubu.intuitivecapital-dai.com/docs/flux-analysis

Close → Flux analysis.

Which accounts moved materially between two periods, and what moved them.

Variances are selected on a dual threshold — a percentage *and* an absolute amount — so a 400% swing on a $12 account does not crowd out a 6% swing on a $400,000 one.

Each variance is then decomposed deterministically: which vendors, customers, projects and entities actually account for the movement. Commentary is drafted from that decomposition and **may contain only figures present in it**.

That constraint is the point. Asked why travel expense rose, a model will happily answer "due to the annual sales conference in March" — fluent, plausible, entirely invented, and about to be signed off by a controller. Here, if the cause is not in the decomposition, the commentary does not claim it.

Commentary is drafted for review and approved by a person before it goes anywhere.