# DenQAI Canonical Corpus and Calculation Standard Version: 2026.07.1 Effective: July 24, 2026 Status: Controlling governance standard for the six supplied research sources and the public DenQAI educational tools ## 1. Purpose This standard consolidates the six DenQAI source files into one governed research system. It does not rewrite or destroy the originals. It identifies what each source contributes, which older methods are superseded, how claims and calculations must be documented, what data public tools may accept, and when an idea is only educational or requires professional and infrastructure review. Public DenQAI content must resolve through the current: 1. corpus manifest; 2. claim and source register; 3. glossary; 4. calculation contracts; 5. capability and privacy classification; 6. correction log. An older source file may still generate a question or preserve useful research. It does not override a current claim record, calculation version, privacy boundary, or publication block. ## 2. Source manifest | Record | Source | Status | Public use | Controlling treatment | |---|---|---|---|---| | CORPUS-SRC-01 | Buildout, operations, and revenue-cycle library | Partly verified | Internal research appendix | Preserve buildout, contingency, change, bank-cash, accessibility, infection-prevention, and operating failure-mode research. Supersede the single production-to-cash tree, aggregate scores, and repeated roadmaps. | | CORPUS-SRC-02 | Dental knowledge library master | Partly verified | Internal research appendix | Preserve source notes, definitions, observation-versus-interpretation discipline, and evidence concepts. Public claims must resolve through the current claim register and glossary. | | CORPUS-SRC-03 | Practice acquisition and independent-growth library | Partly verified | Internal research appendix | Preserve buyer-repeatability, owner clinical compensation, purchasing transparency, and independent-infrastructure research. Supersede multiplicative retention, weighted scores, and working-capital valuation shortcuts. | | CORPUS-SRC-04 | “The Endangered Private Dental Practice” article | Rejected as a publishable record | Do not publish as written | Preserve founder motivation and research questions. Split any future use into a consented first-person founder essay and a separately sourced system analysis. | | CORPUS-SRC-05 | Patient growth, associates, and specialty-acquisition library | Partly verified | Internal research appendix | Preserve denominator discipline, access funnels, capacity constraints, mentorship, specialty handoff, and referral closure. Supersede specialty earnings shortcuts, scheduling-control tiers, and hidden surveillance concepts. | | CORPUS-SRC-06 | Transaction stack, lenders, brokers, and independent-ownership library | Partly verified | Internal research appendix | Preserve representation, compensation, information flow, occupancy, succession, and hypothetical shared-infrastructure questions. Supersede broker scores, moralized categories, point-estimate capacity, and unspecified nominal/PV comparisons. | ## 3. Claim-level evidence standard A claim cannot be assigned one global evidence grade. Every consequential public claim must record these independent axes: | Axis | Required question | |---|---| | Source kind | What is the source: law, court, government, professional guidance, research, trade press, firsthand account, forum, vendor, target record, or DenQAI method? | | Support relationship | Does this source directly support, partly support, contextualize, contradict, or fail to support this exact claim? | | Verification state | What has been verified, partly verified, left unverified, or disputed? | | Authority for claim | Is the source binding, official nonbinding guidance, professional guidance, research, a target record, experience, opinion, or method? | | Jurisdiction | Where does it apply: federal, state, local, payer, contract, target, or not applicable? | | Recency | What are the source date, effective period, reviewed-on date, and next-review date? | | Commercial interest | Is an interest disclosed, identified, not identified after review, or unknown? | | Publication use | May it support a public fact, bounded example, internal research, design hypothesis, or no publication? | Required claim fields: - claim ID and exact wording; - scope and exclusions; - source ID and direct locator; - all eight evidence axes; - contradiction or uncertainty; - reviewer role; - reviewed-on and next-review dates; - correction impact if the claim changes. “Official,” “verified,” “current,” and “supports” are not interchangeable. ## 4. Capability and privacy classification Every feature concept must be classified before implementation: - **Local educational worksheet:** browser-only and no account, upload, or server copy. It still prohibits unnecessary patient, employee, credential, and confidential transaction data. - **Hypothetical educational ideal:** describes transparent governance or infrastructure. It is not a current service, safe harbor, membership, or authority to operate. - **Future secure service:** blocked until security, contracts, access, retention, deletion, incident response, privacy, and any applicable business-associate duties are designed and independently reviewed. - **Professional workflow:** requires qualified legal, tax, accounting, lending, clinical, employment, privacy, security, construction, or valuation judgment. - **Prohibited input:** patient-identifiable records, unredacted agreements or financial records, credentials, unnecessary employee personal data, or recordings without a lawful disclosed workflow. Public tools must not imply a current cooperative, GPO, shared fee database, collective payer negotiation, secure document room, patient work queue, employee scoring system, marketplace, brokerage, or professional approval unless that capability actually exists and its controls are independently reviewed. ## 5. Calculation and metric contract Every decision-impacting metric must state: 1. decision purpose; 2. unit; 3. numerator; 4. denominator, or “none”; 5. event date or event basis; 6. measurement window; 7. inclusions; 8. exclusions; 9. source and evidence state; 10. rounding and invalid-input behavior; 11. known failure modes; 12. formula and schema version. A calculation must not: - average away a failed safety check; - mix counts and dollars; - mix service, posting, receipt, deposit, bank-clear, and payment periods without a bridge; - treat clinical compensation as ownership return; - treat household reserve as practice funding; - treat a promised rebate as received; - treat rollover face value as closing cash; - convert practical control, patient stewardship, or clinical autonomy into a dollar score. ## 6. Controlling formula versions ### Acquisition transfer — v2.0.0 Steady-state buyer-repeatable collections use five visible, non-overlapping dollar adjustments: Seller collections − seller-only and nonrecurring collections − buyer clinical-model exclusions − documented patient/referral loss ± buyer payer and fee effect − separate collection loss = buyer-repeatable collections First-year deferred cash and prior-service receipts are a separate timing bridge. Ordinary operating cost, restored labor, restored nonlabor, recurring capital reserve, owner clinical compensation, debt service, transaction costs, immediate capital, transition reserve, opening working capital, practice operating reserve, practice funding, and household reserve remain separate. The former stacked-retention method is superseded. Version-1 project files are not silently migrated because overlapping percentage assumptions cannot be converted into unique dollar lines without new evidence. ### Revenue cycle — v2.0.0 Net production = gross production − contractual adjustments − other adjustments and write-offs. Receivable-bridge expected receipts = net production + opening A/R − closing A/R. Current-service receipts and prior-service receipts reconcile to attributed receipts. Insurance, patient, membership, and other receipt channels form a separate channel total. Refunds and chargebacks reduce receipts. Opening and closing deposits in transit reconcile net receipts to bank-cleared cash. Operating payments, owner clinical compensation, debt, capital, tax, distributions, reserve transfers, outside funding, and closing operating cash remain separate. Claim counts never enter dollar arithmetic. Version-1 project files are not silently migrated because the former schema omitted required periods and bridges. ### Specialty or pre-sale buyer-repeatable cash — v3.1.0 ```text Seller reported collections − seller-only or nonrecurring activity − buyer clinical-model exclusions − patient and referral loss ± buyer payer and fee effect − collection loss = buyer-repeatable steady-state collections ``` First-year cash receipts then add prior-service receipts legally transferred and subtract current-service receipts deferred beyond the period. Prepayments, credit balances, working capital, practice reserves, and assumed obligations remain in separate closing and sources-and-uses schedules. ```text Buyer-repeatable steady-state collections − normalized nonclinical operating expense − market clinical compensation for every provider − replacement management cost − recurring capital reserve = practice return before financing and tax ``` Acquisition debt, interest, buyer tax, household spending, and working-capital funding remain outside operating return. ### Purchasing — v2.0.0 Documented landed cost = item spend + shipping + tax + documented processing/rush fees − rebates actually received. Documented unit cost = documented landed cost ÷ stated usable units. Receiving labor, storage, waste, returns/problem handling, downtime, recurring service, installation/training, and optional exit remain separate scenario lines. Version-1 files are not silently migrated because they labeled modeled operating effects as landed-cost facts. ### Succession — v2.0.0 Ownership value present value equals: - net cash at closing; - plus expected after-tax present value of seller notes, holdbacks, earnouts, and rollover equity; - plus post-close ownership cash; - plus net terminal proceeds after separately entered disposition cost; - less transition cost, operating friction, and expected guarantee loss. Earned clinical compensation remains separate. Contingent components may be set to zero. All paths use one horizon. Version-1 files require re-entry because terminal disposition cost was not a required field. ### Entry and team controls — v3.1.0 Entry retains nine evidence or fit dimensions and every safety check separately. It returns no composite build, buy, or market score and no recommended path. Team continuity reports people, roles, backups, vacancies, voluntarily disclosed exits, verified competency, documented workflows, training hours, denial-action days, and unworked A/R percentages in their natural units. It does not grade employees or infer retirement from age. ## 7. Canonical owner-facing terminology Prefer: - supporting document — not controlling record; - safety check — not non-averaged gate; - saveable project file — not unexplained JSON bundle; - required file structure — not schema in the ordinary user path; - support relationship and verification state — not a single evidence grade; - pause, renegotiate, or walk away — not break condition; - documented landed cost — not a combined invoice-and-scenario total; - first-year cash timing — not permanent retention loss. Technical and legacy terms remain in the glossary only where needed for compatibility and adviser review. ## 8. Regulatory maintenance snapshot Reviewed July 24, 2026: - The FTC’s 2024 amended Negative Option Rule was vacated on July 8, 2025; the FTC published a new advance notice of proposed rulemaking in 2026. A withdrawn or vacated rule must not be presented as controlling. Source: - The U.S. Department of Labor published a 2026 proposed rule concerning employee or independent-contractor classification and proposed rescinding and replacing the 2024 rule. Proposed text is not final law. Source: - HHS’s HIPAA Security Rule update remains a proposed rule; HHS states that the current Security Rule remains in effect while rulemaking continues. Source: These records require dated review. DenQAI does not convert a proposal, withdrawal, inquiry, or agency webpage into transaction-specific legal advice. ## 9. Release and migration rules - Patch: presentation or non-output behavior; arithmetic is unchanged. - Minor: backward-compatible optional output or input support. - Major: arithmetic, units, interpretation, or required inputs change. For a major version: 1. publish the old defect or ambiguity; 2. publish the replacement formula and metric contract; 3. preserve the prior file version; 4. refuse silent migration when a required new line cannot be derived; 5. provide re-entry instructions; 6. update the readable workbook and advanced export together; 7. test formulas, file validation, privacy blocking, spreadsheet safety, routes, links, metadata, and accessibility structure; 8. state which prior decisions may change. ## 10. Acceptance criteria A consolidated DenQAI release passes only when: - all six sources have one canonical record; - every public claim has a claim-level source record or is clearly labeled DenQAI method, bounded example, opinion, or hypothetical ideal; - the article remains blocked as written; - current major formula versions match the site, project-file parser, workbook, calculation-contract page, corpus manifest, and tests; - older incompatible local files are rejected with a plain-language explanation; - composite entry, broker, vendor, payer, employee, team, and safety scores are absent; - readable PDF/print and Excel outputs precede raw CSV; - workbook formulas contain no reference, division, value, name, or unavailable-data errors; - privacy screens and formula-safe exports pass adversarial tests; - public product status does not overstate current services or legal authority; - the correction log identifies decision impact. ## 11. Maintenance - Recheck fast-changing legal, regulatory, payer, tax, labor, privacy, and security records on their recorded schedule and before material reuse. - Recheck stable primary methods at least annually or when the issuer changes them. - Treat an expired review date as stale, not false. - Record contradictions; do not delete them to preserve a preferred narrative. - Correct the smallest reproducible claim or formula and state whether the owner’s decision could change.