{
  "schemaVersion": 1,
  "documentSet": "accounting",
  "asOf": "2026-09-08",
  "currency": "USD",
  "identities": [
    {
      "id": "ledger-balances",
      "statement": "sum(debit) = sum(credit) in the GL export",
      "expected": "22464.00"
    },
    {
      "id": "trial-balance-balances",
      "statement": "trial balance debit total = credit total",
      "expected": "13100.00"
    },
    {
      "id": "cash-ties-to-bank",
      "statement": "trial balance account 1000 = bank statement closing balance",
      "expected": "10236.00"
    },
    {
      "id": "receivables-tie-to-ageing",
      "statement": "trial balance account 1100 = aged debtors outstanding total",
      "expected": "800.00"
    },
    {
      "id": "bank-reconciles",
      "statement": "every statement line matches one cash ledger line; difference 0.00",
      "expected": "0.00"
    },
    {
      "id": "payment-control-sum",
      "statement": "pain.001 CtrlSum = sum of InstdAmt = aged creditors total",
      "expected": "2064.00"
    }
  ],
  "knownDefects": [
    {
      "file": "trial-balance-out-of-balance.csv",
      "difference": "1250.00",
      "cause": "account 5200 overstated"
    },
    {
      "file": "journal-batch-unbalanced.csv",
      "difference": "45.00",
      "cause": "JB-2026-08-02 credit line understated"
    },
    {
      "file": "bank-statement-mt940-bad-closing-balance.txt",
      "difference": "100.00",
      "cause": ":62F: and :64: overstate the closing balance"
    },
    {
      "file": "bank-statement-camt053-entry-count-mismatch.xml",
      "difference": "206.00",
      "cause": "NbOfNtries declares 24 but the final Ntry is missing"
    },
    {
      "file": "gl-feed-fixed-width-short-record.txt",
      "difference": "0.00",
      "cause": "record 5 is 119 characters, one short of the declared 120"
    }
  ]
}