{
  "schemaVersion": 1,
  "documentSet": "ecommerce",
  "asOf": "2026-09-08",
  "counts": {
    "orders": 12,
    "refunds": 4,
    "settlementLines": 41,
    "jurisdictions": 6
  },
  "identities": [
    {
      "id": "taxable-equals-subtotal-less-discount",
      "statement": "merchandise_subtotal - discount_total = taxable_amount on every order",
      "holds": true
    },
    {
      "id": "settlement-lines-sum-to-net",
      "statement": "sum(settlement-transactions.amount_usd) = net_payable_usd",
      "expected": "661.01"
    },
    {
      "id": "payout-reconciliation",
      "statement": "gross_sales - total_fees - refunds = net_payable",
      "expected": "661.01"
    },
    {
      "id": "fx-single-conversion",
      "statement": "round_half_up(net_payable_usd * fx_rate) = deposit_amount_eur",
      "expected": "603.17"
    },
    {
      "id": "net-tax-due",
      "statement": "tax_collected - tax_refunded = net_tax_due",
      "expected": "88.88"
    }
  ],
  "totals": {
    "grossSalesUsd": "922.00",
    "totalFeesUsd": "180.99",
    "refundsUsd": "80.00",
    "netPayableUsd": "661.01",
    "depositEur": "603.17",
    "taxCollected": "96.34",
    "taxRefunded": "7.46",
    "netTaxDue": "88.88"
  },
  "knownDefect": {
    "file": "settlement-payout-fx-rounding-mismatch.csv",
    "statedDepositEur": "603.19",
    "correctDepositEur": "603.17",
    "differenceEur": "0.02",
    "cause": "each settlement line converted and rounded to cents before summing"
  }
}