{
  "schemaVersion": 1,
  "kitId": "business-restaurant-bakery",
  "restaurant": "Copper Oven Bakery",
  "currency": "CAD",
  "period": {
    "start": "2026-08-20",
    "end": "2026-09-02",
    "days": 14
  },
  "method": "opening inventory at standard cost plus purchases at invoiced cost less closing inventory at standard cost",
  "purchaseSource": {
    "table": "purchases",
    "rowsInPeriod": 24,
    "purchaseDates": [
      "2026-08-26",
      "2026-09-02"
    ],
    "purchaseIds": [
      "PUR-0073",
      "PUR-0074",
      "PUR-0075",
      "PUR-0076",
      "PUR-0077",
      "PUR-0078",
      "PUR-0079",
      "PUR-0080",
      "PUR-0081",
      "PUR-0082",
      "PUR-0083",
      "PUR-0084",
      "PUR-0085",
      "PUR-0086",
      "PUR-0087",
      "PUR-0088",
      "PUR-0089",
      "PUR-0090",
      "PUR-0091",
      "PUR-0092",
      "PUR-0093",
      "PUR-0094",
      "PUR-0095",
      "PUR-0096"
    ]
  },
  "lines": [
    {
      "ingredientId": "ING-01",
      "ingredient": "Bread Flour",
      "stockUnit": "kg",
      "standardUnitCostCad": 1.46,
      "openingQuantity": 197.0,
      "openingValueCad": 287.62,
      "purchasedQuantity": 60.0,
      "purchasedValueCad": 84.04,
      "closingQuantity": 17.41,
      "closingValueCad": 25.42,
      "cogsValueCad": 346.24,
      "recipeUsageQuantity": 237.689,
      "wasteQuantity": 0.65,
      "usageAndWasteAtStandardCad": 347.97,
      "purchasePriceVarianceCad": -3.56,
      "countVarianceQuantity": -1.25,
      "countVarianceAtStandardCad": -1.83,
      "expectedCogsCad": 346.24,
      "roundingResidualCad": 0.0
    },
    {
      "ingredientId": "ING-02",
      "ingredient": "Butter",
      "stockUnit": "kg",
      "standardUnitCostCad": 7.79,
      "openingQuantity": 40.0,
      "openingValueCad": 311.6,
      "purchasedQuantity": 72.0,
      "purchasedValueCad": 550.07,
      "closingQuantity": 85.62,
      "closingValueCad": 666.98,
      "cogsValueCad": 194.69,
      "recipeUsageQuantity": 25.83,
      "wasteQuantity": 0.95,
      "usageAndWasteAtStandardCad": 208.62,
      "purchasePriceVarianceCad": -10.81,
      "countVarianceQuantity": 0.4,
      "countVarianceAtStandardCad": 3.12,
      "expectedCogsCad": 194.69,
      "roundingResidualCad": 0.0
    },
    {
      "ingredientId": "ING-03",
      "ingredient": "Eggs",
      "stockUnit": "each",
      "standardUnitCostCad": 0.35,
      "openingQuantity": 44.0,
      "openingValueCad": 15.4,
      "purchasedQuantity": 84.0,
      "purchasedValueCad": 28.56,
      "closingQuantity": 120.0,
      "closingValueCad": 42.0,
      "cogsValueCad": 1.96,
      "recipeUsageQuantity": 0.0,
      "wasteQuantity": 5.0,
      "usageAndWasteAtStandardCad": 1.75,
      "purchasePriceVarianceCad": -0.84,
      "countVarianceQuantity": -3.0,
      "countVarianceAtStandardCad": -1.05,
      "expectedCogsCad": 1.96,
      "roundingResidualCad": 0.0
    },
    {
      "ingredientId": "ING-04",
      "ingredient": "Sugar",
      "stockUnit": "kg",
      "standardUnitCostCad": 2.03,
      "openingQuantity": 48.0,
      "openingValueCad": 97.44,
      "purchasedQuantity": 96.0,
      "purchasedValueCad": 188.24,
      "closingQuantity": 134.33,
      "closingValueCad": 272.69,
      "cogsValueCad": 12.99,
      "recipeUsageQuantity": 9.52,
      "wasteQuantity": 1.25,
      "usageAndWasteAtStandardCad": 21.86,
      "purchasePriceVarianceCad": -6.64,
      "countVarianceQuantity": 1.1,
      "countVarianceAtStandardCad": 2.23,
      "expectedCogsCad": 12.99,
      "roundingResidualCad": 0.0
    },
    {
      "ingredientId": "ING-05",
      "ingredient": "Dark Chocolate",
      "stockUnit": "kg",
      "standardUnitCostCad": 9.16,
      "openingQuantity": 52.0,
      "openingValueCad": 476.32,
      "purchasedQuantity": 108.0,
      "purchasedValueCad": 960.7,
      "closingQuantity": 149.85,
      "closingValueCad": 1372.63,
      "cogsValueCad": 64.39,
      "recipeUsageQuantity": 8.75,
      "wasteQuantity": 1.05,
      "usageAndWasteAtStandardCad": 89.77,
      "purchasePriceVarianceCad": -28.58,
      "countVarianceQuantity": -0.35,
      "countVarianceAtStandardCad": -3.21,
      "expectedCogsCad": 64.4,
      "roundingResidualCad": -0.01
    },
    {
      "ingredientId": "ING-06",
      "ingredient": "Fresh Yeast",
      "stockUnit": "kg",
      "standardUnitCostCad": 5.2,
      "openingQuantity": 56.0,
      "openingValueCad": 291.2,
      "purchasedQuantity": 120.0,
      "purchasedValueCad": 608.4,
      "closingQuantity": 172.39,
      "closingValueCad": 896.43,
      "cogsValueCad": 3.17,
      "recipeUsageQuantity": 2.66,
      "wasteQuantity": 1.55,
      "usageAndWasteAtStandardCad": 21.89,
      "purchasePriceVarianceCad": -15.6,
      "countVarianceQuantity": 0.6,
      "countVarianceAtStandardCad": 3.12,
      "expectedCogsCad": 3.17,
      "roundingResidualCad": 0.0
    }
  ],
  "totals": {
    "openingValueCad": 1479.58,
    "purchasesValueCad": 2420.01,
    "closingValueCad": 3276.15,
    "cogsCad": 623.44,
    "netSalesCad": 6651.14,
    "foodCostPercent": 9.37
  },
  "notes": [
    "Purchases are the sum of purchases.total_price for every row whose date falls in the period, so this statement reconciles to the shared purchase table exactly.",
    "Opening and closing are valued at a single period standard cost derived from the pack price, which is why a purchase price variance appears as its own line.",
    "The closing quantities are the counted figures in inventory-count-sheet.csv. cogs-report-inconsistent.csv deliberately contradicts one of them."
  ]
}