{
  "schemaVersion": 1,
  "documentSet": "professional-services",
  "asOf": "2026-09-08",
  "counts": {
    "timeEntries": 24,
    "projects": 3,
    "invoices": 3,
    "deals": 12,
    "expenseLines": 6
  },
  "identities": [
    {
      "id": "time-multiplies-out",
      "statement": "hours * hourly_rate = billable_amount on every time entry",
      "expected": "7200.00"
    },
    {
      "id": "invoices-equal-time",
      "statement": "sum(invoice-register.amount) = sum(timesheet-export.billable_amount)",
      "expected": "7200.00"
    },
    {
      "id": "retainer-closes-at-nil",
      "statement": "deposit - draws = 0.00 and the draws equal SVCINV-1 plus SVCINV-2",
      "expected": "0.00"
    },
    {
      "id": "wip-rollforward-closes",
      "statement": "opening_wip + time_added + transferred_to_billed = closing_wip",
      "expected": "0.00"
    },
    {
      "id": "expense-allocation",
      "statement": "sum(expense-claim.amount by project) = expenses on project-profitability",
      "expected": "221.57"
    },
    {
      "id": "won-deals-equal-project-budgets",
      "statement": "sum(pipeline amount where stage = won) = sum(project budgets)",
      "expected": "9000.00"
    }
  ],
  "totals": {
    "billableUsd": "7200.00",
    "invoicedUsd": "7200.00",
    "retainerAppliedUsd": "4000.00",
    "outstandingUsd": "3200.00",
    "wipAtCutoffUsd": "4500.00",
    "expensesUsd": "221.57",
    "costUsd": "4397.57",
    "marginUsd": "2802.43",
    "pipelineUsd": "34500.00",
    "weightedPipelineUsd": "15825.00"
  },
  "knownDefect": {
    "file": "expense-claim-mileage-rate-drift.csv",
    "statedRatePerKm": "0.62",
    "rateActuallyApplied": "0.58",
    "differenceUsd": "9.44",
    "cause": "mileage amounts computed at the superseded rate while the rate column was updated"
  }
}