{
  "schemaVersion": 1,
  "kitId": "business-restaurant-cafe",
  "restaurant": "Juniper Corner Cafe",
  "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": "Coffee Beans",
      "stockUnit": "kg",
      "standardUnitCostCad": 20.27,
      "openingQuantity": 36.0,
      "openingValueCad": 729.72,
      "purchasedQuantity": 56.0,
      "purchasedValueCad": 1087.17,
      "closingQuantity": 79.74,
      "closingValueCad": 1616.33,
      "cogsValueCad": 200.56,
      "recipeUsageQuantity": 10.36,
      "wasteQuantity": 0.65,
      "usageAndWasteAtStandardCad": 223.17,
      "purchasePriceVarianceCad": -47.95,
      "countVarianceQuantity": -1.25,
      "countVarianceAtStandardCad": -25.34,
      "expectedCogsCad": 200.56,
      "roundingResidualCad": 0.0
    },
    {
      "ingredientId": "ING-02",
      "ingredient": "Whole Milk",
      "stockUnit": "l",
      "standardUnitCostCad": 1.83,
      "openingQuantity": 40.0,
      "openingValueCad": 73.2,
      "purchasedQuantity": 68.0,
      "purchasedValueCad": 122.18,
      "closingQuantity": 69.37,
      "closingValueCad": 126.95,
      "cogsValueCad": 68.43,
      "recipeUsageQuantity": 38.08,
      "wasteQuantity": 0.95,
      "usageAndWasteAtStandardCad": 71.42,
      "purchasePriceVarianceCad": -2.26,
      "countVarianceQuantity": 0.4,
      "countVarianceAtStandardCad": 0.73,
      "expectedCogsCad": 68.43,
      "roundingResidualCad": 0.0
    },
    {
      "ingredientId": "ING-03",
      "ingredient": "Oat Drink",
      "stockUnit": "l",
      "standardUnitCostCad": 2.8,
      "openingQuantity": 44.0,
      "openingValueCad": 123.2,
      "purchasedQuantity": 80.0,
      "purchasedValueCad": 216.0,
      "closingQuantity": 60.75,
      "closingValueCad": 170.1,
      "cogsValueCad": 169.1,
      "recipeUsageQuantity": 61.6,
      "wasteQuantity": 0.85,
      "usageAndWasteAtStandardCad": 174.86,
      "purchasePriceVarianceCad": -8.0,
      "countVarianceQuantity": -0.8,
      "countVarianceAtStandardCad": -2.24,
      "expectedCogsCad": 169.1,
      "roundingResidualCad": 0.0
    },
    {
      "ingredientId": "ING-04",
      "ingredient": "Sourdough Bread",
      "stockUnit": "each",
      "standardUnitCostCad": 5.86,
      "openingQuantity": 48.0,
      "openingValueCad": 281.28,
      "purchasedQuantity": 92.0,
      "purchasedValueCad": 521.14,
      "closingQuantity": 33.1,
      "closingValueCad": 193.97,
      "cogsValueCad": 608.45,
      "recipeUsageQuantity": 102.9,
      "wasteQuantity": 6.0,
      "usageAndWasteAtStandardCad": 638.15,
      "purchasePriceVarianceCad": -17.98,
      "countVarianceQuantity": 2.0,
      "countVarianceAtStandardCad": 11.72,
      "expectedCogsCad": 608.45,
      "roundingResidualCad": 0.0
    },
    {
      "ingredientId": "ING-05",
      "ingredient": "Eggs",
      "stockUnit": "each",
      "standardUnitCostCad": 0.32,
      "openingQuantity": 655.0,
      "openingValueCad": 209.6,
      "purchasedQuantity": 104.0,
      "purchasedValueCad": 32.24,
      "closingQuantity": 25.0,
      "closingValueCad": 8.0,
      "cogsValueCad": 233.84,
      "recipeUsageQuantity": 728.0,
      "wasteQuantity": 5.0,
      "usageAndWasteAtStandardCad": 234.56,
      "purchasePriceVarianceCad": -1.04,
      "countVarianceQuantity": -1.0,
      "countVarianceAtStandardCad": -0.32,
      "expectedCogsCad": 233.84,
      "roundingResidualCad": 0.0
    },
    {
      "ingredientId": "ING-06",
      "ingredient": "Avocado",
      "stockUnit": "each",
      "standardUnitCostCad": 1.6,
      "openingQuantity": 79.0,
      "openingValueCad": 126.4,
      "purchasedQuantity": 116.0,
      "purchasedValueCad": 180.96,
      "closingQuantity": 31.0,
      "closingValueCad": 49.6,
      "cogsValueCad": 257.76,
      "recipeUsageQuantity": 161.0,
      "wasteQuantity": 6.0,
      "usageAndWasteAtStandardCad": 267.2,
      "purchasePriceVarianceCad": -4.64,
      "countVarianceQuantity": 3.0,
      "countVarianceAtStandardCad": 4.8,
      "expectedCogsCad": 257.76,
      "roundingResidualCad": 0.0
    }
  ],
  "totals": {
    "openingValueCad": 1543.4,
    "purchasesValueCad": 2159.69,
    "closingValueCad": 2164.95,
    "cogsCad": 1538.14,
    "netSalesCad": 10234.74,
    "foodCostPercent": 15.03
  },
  "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."
  ]
}
