{
  "schemaVersion": 1,
  "generatedAt": "2026-09-08",
  "sourceKits": [
    "accounting-reconciliation",
    "retail-commerce",
    "restaurant-group"
  ],
  "identities": [
    {
      "id": "amortisation",
      "currency": "USD",
      "statement": "Payment equals interest plus capital on every row, capital sums to the principal, and the final balance is zero.",
      "principal": "48000.00",
      "levelPayment": "1479.91",
      "finalPayment": "1479.81",
      "totalInterest": "5276.66",
      "totalRepayable": "53276.66",
      "closingBalance": "0.00"
    },
    {
      "id": "arrangement-fee",
      "currency": "USD",
      "statement": "The arrangement fee is payable on drawdown and is not financed, so it is outside the schedule.",
      "fee": "480.00",
      "financed": false,
      "cashCostOfBorrowing": "5756.66"
    },
    {
      "id": "covenants",
      "currency": "USD",
      "statement": "Two covenants are minimums and two are maximums; headroom is signed in the direction of compliance on all four.",
      "cash": "10236.00",
      "interestCover": "7.48",
      "expenditure": "2064.00",
      "receivablesOutstanding": "800.00"
    },
    {
      "id": "direct-debit",
      "currency": "CAD",
      "statement": "The collections are the supplier invoices in the purchase ledger, collected five days later, and the message control sum equals them.",
      "collections": 8,
      "total": "4077.58",
      "leadDays": 5,
      "firstSequences": 1
    },
    {
      "id": "chargeback-exposure",
      "currency": "USD",
      "statement": "Seller exposure is the capture plus the case fee; the cardholder total is the capture plus tax. They are different numbers.",
      "captured": "135.00",
      "fee": "15.00",
      "netExposure": "150.00",
      "tax": "16.20",
      "cardholderTotal": "151.20"
    }
  ],
  "deliberateDefects": [
    {
      "file": "loan-amortisation-schedule-final-balance-nonzero.csv",
      "defect": "the instalment is rounded down to whole dollars, so the balance after the final payment is 36.15 rather than 0.00",
      "measuredClosingBalance": "36.15",
      "measuredInterestOverstatement": "3.49"
    }
  ]
}