{
  "schemaVersion": 1,
  "generatedAt": "2026-09-08",
  "sourceKit": "crm-services",
  "currency": "USD",
  "identities": [
    {
      "id": "sow-allocations",
      "statement": "Each statement of work allocates its full not-to-exceed value across three deliverables.",
      "values": {
        "SOW-2026-01": "2000.00",
        "SOW-2026-02": "3000.00",
        "SOW-2026-03": "4000.00"
      },
      "total": "9000.00"
    },
    {
      "id": "liability-cap",
      "statement": "The liability cap at clause 10.2 equals the sum of the three not-to-exceed values.",
      "cap": "9000.00",
      "sumOfStatementsOfWork": "9000.00"
    },
    {
      "id": "billed-time",
      "statement": "Fees recorded on each project are the project hours at the standard rate, and equal the invoice for that project.",
      "rate": "100.00",
      "byProject": {
        "PROJECT-1": {
          "hours": "16",
          "fees": "1600.00",
          "invoice": "SVCINV-1",
          "invoiceAmount": "1600.00"
        },
        "PROJECT-2": {
          "hours": "24",
          "fees": "2400.00",
          "invoice": "SVCINV-2",
          "invoiceAmount": "2400.00"
        },
        "PROJECT-3": {
          "hours": "32",
          "fees": "3200.00",
          "invoice": "SVCINV-3",
          "invoiceAmount": "3200.00"
        }
      },
      "total": "7200.00"
    },
    {
      "id": "contractor-pay",
      "statement": "Contractor pay is the same hours at the contractor rate, which is a different number from the billed fees and is what the tax set reports.",
      "contractorRate": "60.00",
      "byWorker": {
        "Sample specialist 1": {
          "workerId": "WRK-01",
          "hours": "16",
          "pay": "960.00"
        },
        "Sample specialist 2": {
          "workerId": "WRK-02",
          "hours": "24",
          "pay": "1440.00"
        },
        "Sample specialist 3": {
          "workerId": "WRK-03",
          "hours": "32",
          "pay": "1920.00"
        }
      },
      "total": "4320.00"
    },
    {
      "id": "acceptance-vs-billing",
      "statement": "Accepted deliverable allocation and billed time are different measures of PROJECT-1 and are not expected to be equal.",
      "acceptedAllocation": "1300.00",
      "outstandingAllocation": "700.00",
      "billedTime": "1600.00"
    },
    {
      "id": "expense-cap-history",
      "statement": "The expense cap is 250.00 up to 2026-08-31 and 400.00 from 2026-09-01 under the amendment.",
      "before": "250.00",
      "after": "400.00",
      "effectiveFrom": "2026-09-01"
    }
  ],
  "deliberateDefects": [
    {
      "file": "sow-deliverables-allocation-mismatch.csv",
      "defect": "SOW-2026-03 allocations sum to 3950.00 against a stated not-to-exceed of 4000.00",
      "measuredShortfall": "50.00"
    }
  ]
}