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Solve the following problem using Python, implementing the functions described below, one line at a time
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Description:
 def _evaluate_cut(transition, cut, unpartitioned_account, direction=Direction.BIDIRECTIONAL):
 """Find the |AcSystemIrreducibilityAnalysis| for a given cut."""

    cut_transition = transition.apply_cut(cut)
    partitioned_account = account(cut_transition, direction)

    log.debug("Finished evaluating %s.", cut)
    alpha = account_distance(unpartitioned_account, partitioned_account)

    return AcSystemIrreducibilityAnalysis(
        alpha=round(alpha, config.PRECISION),
        direction=direction,
        account=unpartitioned_account,
        partitioned_account=partitioned_account,
        transition=transition,
        cut=cut)