Alex Rajcoomar portfolio

2B Portfolio · Waterloo AFM Analytics

Alex Rajcoomar

Accounting and Financial Management (Analytics), University of WaterlooAccounting and Financial Management, Analytics stream
School of Accounting and Finance, University of Waterloo

Co-op term: January to April 2027

I make arguments you can audit.

Every figure below is counted from the published files by the build, never typed. The notes define each column and state every exception.

Pieces
69
Words
511,988
Figures
206
Tables
856

1,755 sections, every one a link Point at a mark: chords join its document to the documents its prose links, or that link it. 102 such links are recorded. Tap a mark: chords join its document to the documents its prose links, or that link it, and its name opens it. 102 such links are recorded.

Where a mark sits is a rule the build checks: each origin's zone of latitude has the area of its share of the sections, each document is a disc of two thirds of its share's area, settled clear of every other inside its zone, and its sections lie on a spiral inside the disc, the first at the centre and the last at the rim. As a featured row reaches the reading line the sphere turns to face that document.

01

Statement of work

6 featured pieces, then every origin, then the whole. As a row reaches the reading line the sphere turns to face that document.

Notes 1 to 6 ↓
PieceWords1Figures· tables1Tables1
Flagged in HindsightFive Canadian frauds, put back through the forensic screen ex ante5,00822 min4 · 66
0 / 3 Test years flagged at the standard cut-off of −1.78
Crucible CockpitAdversarial claim auditing: decompose, attack, grade what survives6120 · 22
The Brittle NetworkA pre-registered protocol on the Late Bronze Age collapse9,23740 min4 · 1616
IFRS 15 Judgment TrainerSixty-two revenue scenarios, every answer anchored to the Handbook3,9460 · 11
Predictive HistoryThe map, and the method that audits it9,62142 min11 · 1414
The Trillion-Dollar VintageA study edition of the AI capital-cycle adjudication18,61081 min16 · 1515
Independent, 262268,124143 · 146146
Coursework, 362221,76160 · 672672
Personal, 7322,1033 · 3838
All work, 69 pieces511,988206 · 856856

The featured pieces, each read against the same eight questions

02

Two figures, lifted from their pieces

4 lifted on the research shelf
The open diamond marks the mid-anchor the analysis refuses to interpolate.ANCHOR A · realised, from a filerweight 0.40ANCHOR B · constructed, from market pricesweight 0.60 · designated base case$8.99 M revenue per active megawattannualised mean of 9.25 / 8.73 / 8.99 across three quarters,from CoreWeave’s filings [F]÷$50 M all-in build cost per megawattno filer discloses an all-in cost per MW anywhere in theevidence base [S]=18.0% gross revenue yield per year$39.9 M all-in cost per megawatta $3.0 M GB200 NVL72 rack [S] drawing 132 kW gives$22.7 M of accelerator per MW, over the 57% weight [I]÷inverted: revenue over cost$16.7 M revenue per megawatt per year$3.50 per GPU-hour [S] rented around the clock,8,760 hours a year [I]=41.9% gross revenue yield per year0%10%20%30%40%gross revenue yield, annual per cent of installed capitalA · 18.0%B · 41.9%refusedno instrument took it2.3× apart
Evidence

The fork is never closed

The Trillion-Dollar Vintage

Two ways of pricing the same vintage, 2.3 times apart, carried side by side to the end rather than averaged. The refused marker between them is the point: no instrument measured that value, so nothing is drawn there.

Anchor A, realised, from a filerAnchor B, constructed, from market prices

The numbers this figure draws

weight 0.40 · weight 0.60 · designated base case · $8.99 M revenue per active megawatt · annualised mean of 9.25 / 8.73 / 8.99 across three quarters, · $50 M all-in build cost per megawatt · 18.0% gross revenue yield per year · $39.9 M all-in cost per megawatt · a $3.0 M GB200 NVL72 rack [S] drawing 132 kW gives · $22.7 M of accelerator per MW, over the 57% weight [I] · $16.7 M revenue per megawatt per year · $3.50 per GPU-hour [S] rented around the clock, · 8,760 hours a year [I] · 41.9% gross revenue yield per year · 0% · 10% · 20% · 30% · 40% · A · 18.0% · B · 41.9% · 2.3× apart

Open the piece
The vertical rule is the accounting boundary; solid marks are what the number counts.Each row is one literature. The line is the accounting boundary, and where it sits is the value judgement.INSIDE THE NUMBEROUTSIDE ITMARKUPSCOGS onlySG&A: advertising,sales, brandPRODUCTIONmarginal private costexternal damages,0.8–5.6× value addedCARBONmonetised atUSD 190 a tonnenot monetised at allTARIFFSthe statutory payerthe economic bearer:~90% US firms and consumersPAYOUTgross payout, 91%equity issuance netted out,50%STANDINGshareholdersany person with an interestin the public benefitREPUTATIONcounterparties, 7.5×strangers, +0.24%,not significantSame question, seven vocabularies: who is inside the number?
Method

Blue is inside the number, red is outside

Whose Losses Count

Seven literatures making the same boundary decision, drawn on one vertical rule. Whatever falls to the right of it is real and appears on no ledger. Open outlines are results not distinguishable from zero, drawn at full size rather than shrunk away.

inside the numberoutside it, on no ledger

The numbers this figure draws

0.8–5.6× value added · USD 190 a tonne · ~90% US firms and consumers · gross payout, 91% · 50% · counterparties, 7.5× · strangers, +0.24%,

Open the piece
03

The statement, drawn to scale 6

Every document on this site, measured from the files themselves rather than estimated.

511,988 words
Independent Crucible Run B: the maturity-wall thesis · 60,153 wordsCrucible Run B: the maturity-wal… 60,153 Crucible Run C: the goodwill-impairment thesis · 53,066 wordsCrucible Run C: the goodwill-imp… 53,066 The Five Shall Paragraphs · 19,112 wordsThe Five Shall Paragraphs 19,112 The Trillion-Dollar Vintage · 18,610 wordsThe Trillion-Dollar Vintage 18,610 Crucible Run 0: the Bank of Canada backtest · 18,597 wordsCrucible Run 0: the Bank of Cana… 18,597 The Price of Divergence · 11,964 wordsThe Price of Divergence 11,964 Predictive History: the withdrawn first edition · 11,697 wordsPredictive History: the withdraw… 11,697 Predictive History · 9,621 wordsPredictive History 9,621 The Brittle Network · 9,237 wordsThe Brittle Network 9,237 Whose Losses Count · 6,960 wordsWhose Losses Count 6,960 Global Spending and Wealth · 6,521 wordsGlobal Spending and Wealth 6,521 Not Significant · 6,319 wordsNot Significant 6,319 The tax base nobody discloses · 5,781 wordsThe tax base nobody discloses 5,781 The Delayed Test · 5,377 wordsThe Delayed Test 5,377 Flagged in Hindsight · 5,008 wordsFlagged in Hindsight 5,008 Zakaria's Putin, Audited · 4,145 wordsZakaria's Putin, Audited 4,145 IFRS 15 Judgment Trainer · 3,946 wordsIFRS 15 Judgment Trainer 3,946 IFRS 15 Item Bank: Verification and Backfill · 2,986 wordsIFRS 15 Item Bank: Verification… 2,986 Epistemic Quality Directive · 2,549 wordsEpistemic Quality Directive 2,549 The Calibrated Mind · 1,876 wordsThe Calibrated Mind 1,876 Does chronic caffeine spend your heartbeat budget faster? · 1,434 wordsDoes chronic caffeine spend your… 1,434 US and Canada Legal Architecture · 1,342 wordsUS and Canada Legal Architecture 1,342 Personal interest How to Judge a President · 7,043 wordsHow to Judge a President 7,043 Unité 1: Au Café · 4,675 wordsUnité 1: Au Café 4,675 The Portable Kit · 4,241 wordsThe Portable Kit 4,241 Unidad 1: En el Café · 3,000 wordsUnidad 1: En el Café 3,000 Attention, Worked on Paper · 2,100 wordsAttention, Worked on Paper 2,100 Coursework AFM 291 Chapter 10 · 19,010 wordsAFM 291 Chapter 10 19,010 AFM 291 Revenue Atlas · 18,870 wordsAFM 291 Revenue Atlas 18,870 AFM 291 Key Takeaways · 14,480 wordsAFM 291 Key Takeaways 14,480 AFM 291 Interactive Study System · 14,208 wordsAFM 291 Interactive Study System 14,208 AFM 291 Chapter 6 · 14,106 wordsAFM 291 Chapter 6 14,106 AFM 291 Chapter 2 · 13,383 wordsAFM 291 Chapter 2 13,383 AFM 291 Chapter 9 · 12,749 wordsAFM 291 Chapter 9 12,749 AFM 291 Chapter 3 · 12,438 wordsAFM 291 Chapter 3 12,438 AFM 291 Chapter 4 · 11,917 wordsAFM 291 Chapter 4 11,917 AFM 291 Chapter 1 · 11,099 wordsAFM 291 Chapter 1 11,099 Business Law for Accountants · 10,196 wordsBusiness Law for Accountants 10,196 AFM 291 Inventory and Gap Map · 7,032 wordsAFM 291 Inventory and Gap Map 7,032 ECON 102 Master Visual Reference · 5,908 wordsECON 102 Master Visual Reference 5,908 Revenue Recognition · 5,323 wordsRevenue Recognition 5,323 AFM 291 Financial Assets II · 4,507 wordsAFM 291 Financial Assets II 4,507 AFM 291 Property, Plant and Equipment · 4,442 wordsAFM 291 Property, Plant and Equi… 4,442 AFM 291 Watch-Along Workbook · 4,287 wordsAFM 291 Watch-Along Workbook 4,287 AFM 291 Study Plan · 4,000 wordsAFM 291 Study Plan 4,000 AFM 291 Financial Assets I · 3,959 wordsAFM 291 Financial Assets I 3,959 AFM 291 Reconciliation · 3,932 wordsAFM 291 Reconciliation 3,932 AFM 291 Case Guide: AceSpin Inc. · 3,547 wordsAFM 291 Case Guide: AceSpin Inc. 3,547 AFM 291 Case Guide: Debt Investments · 3,368 wordsAFM 291 Case Guide: Debt Investm… 3,368 AFM 241 Exam Study Reference · 3,141 wordsAFM 241 Exam Study Reference 3,141 AFM 291 Case Guide: Equity Investments · 3,121 wordsAFM 291 Case Guide: Equity Inves… 3,121 ECON 102 Interactive Exam Trainer · 2,614 wordsECON 102 Interactive Exam Trainer 2,614 AFM 291 Midterm Field Manual · 2,470 wordsAFM 291 Midterm Field Manual 2,470 AFM 291 Journal Entry Reference · 1,329 wordsAFM 291 Journal Entry Reference 1,329 AFM 274 Chapter 17 · 1,230 wordsAFM 274 Chapter 17 1,230
The numbers behind the figure
Every document at or above 1,200 rendered words, with the word count each square is drawn from. 3 of the 8 interactive tools reach that floor and are drawn; the other 5 hold their content in code rather than prose and are not.
PieceKindWords
Independent266,301
Crucible Run B: the maturity-wall thesisReference60,153
Crucible Run C: the goodwill-impairment thesisReference53,066
The Five Shall ParagraphsReference19,112
The Trillion-Dollar VintageEssay18,610
Crucible Run 0: the Bank of Canada backtestReference18,597
The Price of DivergenceReference11,964
Predictive History: the withdrawn first editionReference11,697
Predictive HistoryEssay9,621
The Brittle NetworkReference9,237
Whose Losses CountEssay6,960
Global Spending and WealthEssay6,521
Not SignificantEssay6,319
The tax base nobody disclosesReference5,781
The Delayed TestEssay5,377
Flagged in HindsightEssay5,008
Zakaria's Putin, AuditedEssay4,145
IFRS 15 Judgment TrainerTool3,946
IFRS 15 Item Bank: Verification and BackfillReference2,986
Epistemic Quality DirectiveReference2,549
The Calibrated MindReference1,876
Does chronic caffeine spend your heartbeat budget faster?Essay1,434
US and Canada Legal ArchitectureReference1,342
Personal interest21,059
How to Judge a PresidentEssay7,043
Unité 1: Au CaféReference4,675
The Portable KitReference4,241
Unidad 1: En el CaféReference3,000
Attention, Worked on PaperReference2,100
Coursework216,666
AFM 291 Chapter 10Reference · AFM 29119,010
AFM 291 Revenue AtlasReference · AFM 29118,870
AFM 291 Key TakeawaysReference · AFM 29114,480
AFM 291 Interactive Study SystemTool · AFM 29114,208
AFM 291 Chapter 6Reference · AFM 29114,106
AFM 291 Chapter 2Reference · AFM 29113,383
AFM 291 Chapter 9Reference · AFM 29112,749
AFM 291 Chapter 3Reference · AFM 29112,438
AFM 291 Chapter 4Reference · AFM 29111,917
AFM 291 Chapter 1Reference · AFM 29111,099
Business Law for AccountantsReference · Business law10,196
AFM 291 Inventory and Gap MapReference · AFM 2917,032
ECON 102 Master Visual ReferenceReference · ECON 1025,908
Revenue RecognitionReference · AFM 2915,323
AFM 291 Financial Assets IIReference · AFM 2914,507
AFM 291 Property, Plant and EquipmentReference · AFM 2914,442
AFM 291 Watch-Along WorkbookReference · AFM 2914,287
AFM 291 Study PlanReference · AFM 2914,000
AFM 291 Financial Assets IReference · AFM 2913,959
AFM 291 ReconciliationReference · AFM 2913,932
AFM 291 Case Guide: AceSpin Inc.Reference · AFM 2913,547
AFM 291 Case Guide: Debt InvestmentsReference · AFM 2913,368
AFM 241 Exam Study ReferenceReference · AFM 2413,141
AFM 291 Case Guide: Equity InvestmentsReference · AFM 2913,121
ECON 102 Interactive Exam TrainerTool · ECON 1022,614
AFM 291 Midterm Field ManualReference · AFM 2912,470
AFM 291 Journal Entry ReferenceReference · AFM 2911,329
AFM 274 Chapter 17Reference · AFM 2741,230
04

Interactive tools

Things you use rather than read. Each opens and runs in the browser; 3 install to a phone home screen.

8 tools
  1. 01

    Morphogenesis

    A laboratory of emergent pattern, computed live

    IndependentRuns in the browser

  2. 02

    IFRS 15 Judgment Trainer

    Sixty-two revenue scenarios, every answer anchored to the Handbook

    IndependentRuns in the browser

  3. 03

    Daily Learning Cockpit

    Prediction log, spaced rotation, calibration

    IndependentInstalls to a phone

  4. 04

    Law Arena

    Business law for accountants

    CourseworkInstalls to a phone

  5. 05

    Skill Forge

    AFM 291 drill engine

    CourseworkInstalls to a phone

  6. 06

    AFM 291 Interactive Study System

    Intermediate Financial Accounting 1

    CourseworkRuns in the browser

  7. 07

    AFM 291 Practice Arena

    Timed question practice

    CourseworkRuns in the browser

  8. 08

    ECON 102 Interactive Exam Trainer

    Macroeconomics practice

    CourseworkRuns in the browser

05

Notes to the statement

  1. Basis of measurement. Words are the text of the rendered page after its own scripts have run, with script, style and noscript blocks removed and collapsed answers included. A figure is a top-level drawing covering at least 6,000 square units. A table is a table. All three are counted in a headless browser after the page's own scripts have run. Minutes are the one figure on this page that is derived rather than counted: words divided by 230 words per minute, rounded. A page under 1,200 rendered words carries none, and neither does an interactive tool. The definitions in full.
  2. Origin. Independent means I chose the question and finished it without a course asking for it: 26 pieces, the 6 above and 20 more on the research shelf. Coursework means built while taking one of 5 courses, for the assessment that was coming: 36 pieces, built from my course materials with AI assistance and then verified. Anything built alongside a course is filed as coursework even where the question was my own.
  3. Personal. 7 pieces read and written for their own sake, with no claim on either shelf. They are counted above and listed in the library, not here.
  4. Exceptions. No piece loads a typeface from another origin; nothing on the site makes an external request. 14 pieces render under 1,200 words and are counted above but not drawn in the figure; together they hold 7,962 words. 3 run transcripts are measured but not listed. The 8 interactive tools sit on the shelf of the course or research that produced them and are counted once. The exceptions, by name.
  5. The index. 1,746 section headings and 8 whole tools from the 69 documents, and the author's own anchor: 1,755 marks placed on one sphere, every mark a link. The Atlas.
  6. The drawing. The statement drawn to scale above, one square 500 words, solid for independent work, an open outline for coursework, lighter for personal. The square never rescales, so a long piece is long on the page.

A note on the material

These are my own artefacts, written by me for my own use. They are not course materials, not official solutions, and not a substitute for the standards themselves. Where a figure or a rule matters, check the primary source: the CPA Canada Handbook, the Income Tax Act, or the CRA.

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