{
  "schemaVersion": 1,
  "documentSet": "saas",
  "asOf": "2026-09-08",
  "identities": [
    {
      "id": "recurring-subtotal-equals-opening-mrr",
      "statement": "sum of recurring lines on invoice-lines-2026-09.csv = opening MRR",
      "expected": "235.00"
    },
    {
      "id": "mrr-movement-closes",
      "statement": "opening + new + expansion + contraction + churn = closing MRR",
      "expected": "236.00"
    },
    {
      "id": "closing-mrr-equals-plan-sum",
      "statement": "sum of mrr-closing-by-account.csv = closing MRR",
      "expected": "236.00"
    },
    {
      "id": "invoice-lines-sum-to-invoice-totals",
      "statement": "sum of invoice-lines-2026-09.csv = September invoiced total",
      "expected": "245.00"
    },
    {
      "id": "usage-bill-from-rate-card",
      "statement": "tiered rate card applied to usage-events.csv = usage total",
      "expected": "24.54"
    },
    {
      "id": "billings-equal-recognition",
      "statement": "total billed = total recognised over the whole schedule horizon",
      "expected": "1963.20"
    }
  ],
  "knownDefect": {
    "file": "mrr-movement-unreconciled.csv",
    "statedContraction": "-20.00",
    "correctContraction": "-30.00",
    "difference": "-10.00",
    "cause": "contraction row understated; the closing row was not recalculated"
  }
}