# Poker cash-out accounting examples

Created 2026-09-05 by GTO Gecko. These original synthetic examples support the
article at https://gtogecko.com/blog/poker-cash-out.

## Scope

This is deterministic arithmetic, not a poker simulation or an operator audit.
No customer data, real offers, private ranges or random samples were used.
There are ten single-pot accounting cases and three rounded-input cases.
The examples use USD solely as a readable unit. The net pot is 100 dollars,
from 104 dollars gross less 4 dollars rake. Further deductions are excluded.

Expected pot share is win probability plus half of the tie probability in a
heads-up equal-split model. Expected award is net pot times that share; a fee
of f times the expected award leaves a fixed award of (1-f) times the award.
Previously invested money is not deducted in these award columns.

The sensitivity grid contains equities 20%, 50%, 80% and hypothetical fees 1%, 2%, 5%.
An extra case has 40% win, 20% tie, 40% loss, hence 50% equity. This generic tie
calculation does not assert any specific operator's tied-hand implementation.

The three precision cases use exact equities 59.51%, 60%, 60.49% and a 2% fee.
Displayed equity is rounded to a whole percent and quotes to a cent, half up.
These are declared worksheet conventions, not verified client rounding rules.
No Monte Carlo error, hand evaluation, future betting, range assumptions,
side pots, multiway splits, insurance contract, bankroll or utility model is used.

## Files and reproduction

Download all eight files to one folder: generate.py, verify.mjs, scenarios.csv,
rounding.csv, results.json, award-flow.svg, README.md, MANIFEST.sha256.
Requirements: Python 3.11 or later and Node 22 or later; no third-party packages.

```
python generate.py
node verify.mjs --require-manifest
```

The Python standard-library generator uses Decimal arithmetic and deterministically
rewrites the two CSVs and JSON. The independent Node verifier uses integer
arithmetic and separate expected cases. It checks numeric results, row/schema
integrity, JSON/CSV parity and the supplied integrity manifest. The manifest covers
every other file in this folder; LF line endings preserve cross-platform hashes.
No seed applies. The SVG summarizes the 50%-equity, 2%-fee row; values are also
available as article prose and a semantic HTML table.

## Evidence boundary

The current PokerStars .com feature page described a 2% fee on hand value after
rake when accessed 2026-09-05: https://www.pokerstars.com/poker/all-in-cash-out/.
The 1% and 5% grid columns are sensitivity settings, not current operator offers.
Terms, market availability, eligibility and rounding require separate verification.
This package does not connect to an account or certify a real offer.

Original code, synthetic data and diagram: copyright 2026 GTO Solutions AS;
permission granted to use and adapt this package with attribution to the article.