{
  "schemaVersion": 1,
  "period": {
    "from": "2026-09-01",
    "to": "2026-09-30"
  },
  "openingMrr": "235.00",
  "new": "0.00",
  "expansion": "50.00",
  "contraction": "-30.00",
  "churn": "-19.00",
  "closingMrr": "236.00",
  "reconciliation": "openingMrr equals the recurring-line subtotal of invoice-lines-2026-09.csv; openingMrr + new + expansion + contraction + churn equals closingMrr",
  "components": [
    {
      "movement": "opening",
      "account_id": "",
      "from_plan": "",
      "to_plan": "",
      "effective_date": "2026-09-01",
      "mrr_delta": "235.00"
    },
    {
      "movement": "new",
      "account_id": "",
      "from_plan": "",
      "to_plan": "",
      "effective_date": "",
      "mrr_delta": "0.00"
    },
    {
      "movement": "expansion",
      "account_id": "ACC-02",
      "from_plan": "Team",
      "to_plan": "Studio",
      "effective_date": "2026-09-16",
      "mrr_delta": "50.00"
    },
    {
      "movement": "contraction",
      "account_id": "ACC-05",
      "from_plan": "Team",
      "to_plan": "Basic",
      "effective_date": "2026-09-16",
      "mrr_delta": "-30.00"
    },
    {
      "movement": "churn",
      "account_id": "ACC-04",
      "from_plan": "Basic",
      "to_plan": "",
      "effective_date": "2026-09-30",
      "mrr_delta": "-19.00"
    },
    {
      "movement": "closing",
      "account_id": "",
      "from_plan": "",
      "to_plan": "",
      "effective_date": "2026-09-30",
      "mrr_delta": "236.00"
    }
  ]
}