# section-22

Section 22 receivables election

- Kind: rollover
- Program: Filemark T2 rollover and reorganization preview
- Supported tax years: —
- Strict profile: rollover_preview_exact_v1
- Payload schema version: 7.0.0

## Example request

Send this body to `POST /api/v1/computations/rollovers/section-22`. This example works with or without `payloadContract`.

```json
{
  "inputs": {
    "receivables": {
      "faceValue": 100000,
      "electedAmount": 80000,
      "vendorClaimedS20_1_pBefore": 0,
      "fairMarketValue": null
    },
    "party": {
      "jointElectionFiled": true,
      "soldAllOrSubstantiallyAllBusinessProperty": true,
      "purchaserProposesToContinueBusiness": true,
      "nonArmsLength": false
    }
  }
}
```

## Input cells (10)

Paths are relative to the request's `inputs` object. `[]` marks an array element.

Cells marked **always** require a non-null value in every request. Cells marked **strict** are required when you supply this target's `payloadContract`. See [Run computations](https://docs.filemark.ca/run-computations).

Unknown cells and JSON type mismatches return `400` with the affected cells in the error details.

| Cell | Types | Required | Description |
| --- | --- | --- | --- |
| `party` | array \| boolean \| null \| number \| object \| string |  |  |
| `party.jointElectionFiled` | boolean \| null |  |  |
| `party.nonArmsLength` | boolean \| null |  |  |
| `party.purchaserProposesToContinueBusiness` | boolean \| null |  |  |
| `party.soldAllOrSubstantiallyAllBusinessProperty` | boolean \| null |  |  |
| `receivables` | array \| boolean \| null \| number \| object \| string |  |  |
| `receivables.electedAmount` | null \| number |  |  |
| `receivables.faceValue` | null \| number |  |  |
| `receivables.fairMarketValue` | null \| number |  |  |
| `receivables.vendorClaimedS20_1_pBefore` | null \| number |  |  |

### Strict profile accepted values (6 of 10 cells)

These constraints apply when you supply this target's `payloadContract`. Cells marked **pinned** must equal the listed value. A pinned cell that is not required may be left out.

| Cell | Accepted values |
| --- | --- |
| `party` | `one of null, false, 0, "", []` |
| `receivables` | `one of null, false, 0, "", []` |
| `receivables.electedAmount` | `0 to 600000000000` |
| `receivables.faceValue` | `0 to 600000000000` |
| `receivables.fairMarketValue` | `0 to 600000000000` |
| `receivables.vendorClaimedS20_1_pBefore` | `0 to 600000000000` |

## Output cells (38)

Paths are relative to this target's result object in the response.

| Cell | Types | Description |
| --- | --- | --- |
| `available` | boolean |  |
| `blocking` | boolean |  |
| `citations[].description` | string |  |
| `citations[].key` | string |  |
| `citations[].section` | string |  |
| `citations[].source_url` | string |  |
| `citations[].verified_at` | string |  |
| `citationsApplied[]` | string |  |
| `discount` | number |  |
| `electedAmount` | number |  |
| `faceValue` | number |  |
| `fairMarketValue` | null \| number |  |
| `provisional` | boolean |  |
| `purchaserConsideration` | number |  |
| `purchaserDeemedCostOfDebts69_1_a` | null \| number |  |
| `purchaserInclusion` | null \| number |  |
| `purchaserSuccessorAttributes.debtsDeemedIncludedInPurchaserIncome` | boolean |  |
| `purchaserSuccessorAttributes.purchaserS20_1_lReserveAvailable` | boolean |  |
| `purchaserSuccessorAttributes.purchaserS20_1_pDeductionDenied` | boolean |  |
| `purchaserSuccessorAttributes.vendorPriorS20_1_pDeductionsDeemedTakenByPurchaser` | number |  |
| `ready` | boolean |  |
| `section22GateStatus` | string |  |
| `section69_1Applied` | boolean |  |
| `traps[].body` | string |  |
| `traps[].citationKey` | string |  |
| `traps[].filingDisposition` | string |  |
| `traps[].findingCode` | string |  |
| `traps[].severity` | string |  |
| `traps[].title` | string |  |
| `vendorBusinessLoss` | null \| number |  |
| `vendorConsideration` | number |  |
| `warnings[]` | object |  |
| `warnings[].citationKey` | string |  |
| `warnings[].code` | string |  |
| `warnings[].message` | string |  |
| `warnings[].severity` | string |  |
| `warnings[].filingDisposition` | string |  |
| `warnings[].findingCode` | string |  |