{
  "schemaVersion": 1,
  "kitId": "business-restaurant-catering",
  "restaurant": "Willow Event Kitchen",
  "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": "Basmati Rice",
      "stockUnit": "kg",
      "standardUnitCostCad": 2.48,
      "openingQuantity": 68.0,
      "openingValueCad": 168.64,
      "purchasedQuantity": 72.0,
      "purchasedValueCad": 170.89,
      "closingQuantity": 16.77,
      "closingValueCad": 41.59,
      "cogsValueCad": 297.94,
      "recipeUsageQuantity": 121.334,
      "wasteQuantity": 0.65,
      "usageAndWasteAtStandardCad": 302.52,
      "purchasePriceVarianceCad": -7.67,
      "countVarianceQuantity": -1.25,
      "countVarianceAtStandardCad": -3.1,
      "expectedCogsCad": 297.95,
      "roundingResidualCad": -0.01
    },
    {
      "ingredientId": "ING-02",
      "ingredient": "Chicken Breast",
      "stockUnit": "kg",
      "standardUnitCostCad": 9.34,
      "openingQuantity": 53.0,
      "openingValueCad": 495.02,
      "purchasedQuantity": 84.0,
      "purchasedValueCad": 770.04,
      "closingQuantity": 21.37,
      "closingValueCad": 199.6,
      "cogsValueCad": 1065.46,
      "recipeUsageQuantity": 115.08,
      "wasteQuantity": 0.95,
      "usageAndWasteAtStandardCad": 1083.72,
      "purchasePriceVarianceCad": -14.52,
      "countVarianceQuantity": 0.4,
      "countVarianceAtStandardCad": 3.74,
      "expectedCogsCad": 1065.46,
      "roundingResidualCad": 0.0
    },
    {
      "ingredientId": "ING-03",
      "ingredient": "Chickpeas",
      "stockUnit": "kg",
      "standardUnitCostCad": 2.599765,
      "openingQuantity": 46.0,
      "openingValueCad": 119.59,
      "purchasedQuantity": 96.0,
      "purchasedValueCad": 240.96,
      "closingQuantity": 22.19,
      "closingValueCad": 57.69,
      "cogsValueCad": 302.86,
      "recipeUsageQuantity": 118.16,
      "wasteQuantity": 0.85,
      "usageAndWasteAtStandardCad": 309.4,
      "purchasePriceVarianceCad": -8.62,
      "countVarianceQuantity": -0.8,
      "countVarianceAtStandardCad": -2.08,
      "expectedCogsCad": 302.86,
      "roundingResidualCad": 0.0
    },
    {
      "ingredientId": "ING-04",
      "ingredient": "Carrots",
      "stockUnit": "kg",
      "standardUnitCostCad": 1.69,
      "openingQuantity": 49.0,
      "openingValueCad": 82.81,
      "purchasedQuantity": 108.0,
      "purchasedValueCad": 176.36,
      "closingQuantity": 25.53,
      "closingValueCad": 43.15,
      "cogsValueCad": 216.02,
      "recipeUsageQuantity": 131.32,
      "wasteQuantity": 1.25,
      "usageAndWasteAtStandardCad": 224.04,
      "purchasePriceVarianceCad": -6.16,
      "countVarianceQuantity": 1.1,
      "countVarianceAtStandardCad": 1.86,
      "expectedCogsCad": 216.02,
      "roundingResidualCad": 0.0
    },
    {
      "ingredientId": "ING-05",
      "ingredient": "Yogurt",
      "stockUnit": "kg",
      "standardUnitCostCad": 3.21,
      "openingQuantity": 52.0,
      "openingValueCad": 166.92,
      "purchasedQuantity": 120.0,
      "purchasedValueCad": 373.72,
      "closingQuantity": 129.3,
      "closingValueCad": 415.05,
      "cogsValueCad": 125.59,
      "recipeUsageQuantity": 41.3,
      "wasteQuantity": 1.05,
      "usageAndWasteAtStandardCad": 135.94,
      "purchasePriceVarianceCad": -11.48,
      "countVarianceQuantity": -0.35,
      "countVarianceAtStandardCad": -1.12,
      "expectedCogsCad": 125.58,
      "roundingResidualCad": 0.01
    },
    {
      "ingredientId": "ING-06",
      "ingredient": "Service Tray",
      "stockUnit": "each",
      "standardUnitCostCad": 1.2,
      "openingQuantity": 56.0,
      "openingValueCad": 67.2,
      "purchasedQuantity": 132.0,
      "purchasedValueCad": 154.44,
      "closingQuantity": 102.4,
      "closingValueCad": 122.88,
      "cogsValueCad": 98.76,
      "recipeUsageQuantity": 82.6,
      "wasteQuantity": 6.0,
      "usageAndWasteAtStandardCad": 106.32,
      "purchasePriceVarianceCad": -3.96,
      "countVarianceQuantity": 3.0,
      "countVarianceAtStandardCad": 3.6,
      "expectedCogsCad": 98.76,
      "roundingResidualCad": 0.0
    }
  ],
  "totals": {
    "openingValueCad": 1100.18,
    "purchasesValueCad": 1886.41,
    "closingValueCad": 879.96,
    "cogsCad": 2106.63,
    "netSalesCad": 28781.9,
    "foodCostPercent": 7.32
  },
  "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."
  ]
}