{
  "schemaVersion": 1,
  "generatedAt": "2026-09-08",
  "sourceKit": "inventory-manufacturing",
  "currency": "USD",
  "identities": [
    {
      "id": "explosion",
      "statement": "Extended quantity is quantity per parent times parent quantity, and the leaf totals equal the model material requirements.",
      "productionOrder": "BUILD-1",
      "orderQuantity": 2,
      "leafTotals": {
        "LEG": 8,
        "SCREW": 24,
        "PANEL": 2
      },
      "modelRequirements": {
        "LEG": 8,
        "PANEL": 2,
        "SCREW": 24
      }
    },
    {
      "id": "cost-roll-up",
      "statement": "Leaf material plus added value is the standard cost of a finished unit.",
      "leafMaterial": "25.20",
      "addedValue": "14.80",
      "standardCost": "40.00"
    },
    {
      "id": "work-order-cost",
      "statement": "Material plus labour plus absorbed overhead equals the standard cost of the output, so the variance is zero.",
      "material": "50.40",
      "labour": "18.50",
      "overhead": "11.10",
      "orderCost": "80.00",
      "standardCost": "80.00",
      "variance": "0.00"
    },
    {
      "id": "routing",
      "statement": "Setup is charged once per order and run time per unit, so total minutes are setup plus run times quantity.",
      "setupMinutes": 10,
      "runMinutesPerUnit": 10,
      "orderQuantity": 2,
      "totalMinutes": 30
    },
    {
      "id": "inspection",
      "statement": "A reading passes only when it lies between both limits inclusive, and one characteristic has a unilateral tolerance whose lower limit is its nominal.",
      "readings": 25,
      "failures": 2,
      "failingCharacteristics": [
        "CH-3",
        "CH-5"
      ],
      "unilateralCharacteristic": "CH-5",
      "unilateralLowerLimit": "1.600"
    },
    {
      "id": "scrap-and-yield",
      "statement": "Component scrap replaced before assembly does not reduce finished-goods yield.",
      "componentScrapUnits": 2,
      "componentScrapValue": "6.00",
      "finishedGoodsYieldPercent": "100.00"
    }
  ],
  "deliberateDefects": [
    {
      "file": "bill-of-materials-explosion-rollup-mismatch.csv",
      "defect": "the SCREW line under BASE carries an extended quantity of 12 where quantity per parent times parent quantity is 16",
      "measuredShortfallUnits": 4,
      "measuredShortfallValue": "0.40"
    }
  ]
}