{
  "schemaVersion": 1,
  "kitId": "business-restaurant-pizzeria",
  "restaurant": "Ember Lane Pizza",
  "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": "Pizza Flour",
      "stockUnit": "kg",
      "standardUnitCostCad": 1.8,
      "openingQuantity": 241.0,
      "openingValueCad": 433.8,
      "purchasedQuantity": 64.0,
      "purchasedValueCad": 110.46,
      "closingQuantity": 17.5,
      "closingValueCad": 31.5,
      "cogsValueCad": 512.76,
      "recipeUsageQuantity": 285.6,
      "wasteQuantity": 0.65,
      "usageAndWasteAtStandardCad": 515.25,
      "purchasePriceVarianceCad": -4.74,
      "countVarianceQuantity": -1.25,
      "countVarianceAtStandardCad": -2.25,
      "expectedCogsCad": 512.76,
      "roundingResidualCad": 0.0
    },
    {
      "ingredientId": "ING-02",
      "ingredient": "Mozzarella",
      "stockUnit": "kg",
      "standardUnitCostCad": 8.430435,
      "openingQuantity": 99.0,
      "openingValueCad": 834.61,
      "purchasedQuantity": 76.0,
      "purchasedValueCad": 628.5,
      "closingQuantity": 21.15,
      "closingValueCad": 178.3,
      "cogsValueCad": 1284.81,
      "recipeUsageQuantity": 153.3,
      "wasteQuantity": 0.95,
      "usageAndWasteAtStandardCad": 1300.39,
      "purchasePriceVarianceCad": -12.21,
      "countVarianceQuantity": 0.4,
      "countVarianceAtStandardCad": 3.37,
      "expectedCogsCad": 1284.81,
      "roundingResidualCad": 0.0
    },
    {
      "ingredientId": "ING-03",
      "ingredient": "Crushed Tomatoes",
      "stockUnit": "kg",
      "standardUnitCostCad": 2.799883,
      "openingQuantity": 44.0,
      "openingValueCad": 123.19,
      "purchasedQuantity": 88.0,
      "purchasedValueCad": 237.6,
      "closingQuantity": 23.25,
      "closingValueCad": 65.1,
      "cogsValueCad": 295.69,
      "recipeUsageQuantity": 107.1,
      "wasteQuantity": 0.85,
      "usageAndWasteAtStandardCad": 302.25,
      "purchasePriceVarianceCad": -8.79,
      "countVarianceQuantity": -0.8,
      "countVarianceAtStandardCad": -2.24,
      "expectedCogsCad": 295.7,
      "roundingResidualCad": -0.01
    },
    {
      "ingredientId": "ING-04",
      "ingredient": "Pepperoni",
      "stockUnit": "kg",
      "standardUnitCostCad": 12.39,
      "openingQuantity": 48.0,
      "openingValueCad": 594.72,
      "purchasedQuantity": 100.0,
      "purchasedValueCad": 1198.64,
      "closingQuantity": 127.69,
      "closingValueCad": 1582.08,
      "cogsValueCad": 211.28,
      "recipeUsageQuantity": 20.16,
      "wasteQuantity": 1.25,
      "usageAndWasteAtStandardCad": 265.27,
      "purchasePriceVarianceCad": -40.36,
      "countVarianceQuantity": 1.1,
      "countVarianceAtStandardCad": 13.63,
      "expectedCogsCad": 211.28,
      "roundingResidualCad": 0.0
    },
    {
      "ingredientId": "ING-05",
      "ingredient": "Basil",
      "stockUnit": "kg",
      "standardUnitCostCad": 12.816667,
      "openingQuantity": 52.0,
      "openingValueCad": 666.47,
      "purchasedQuantity": 112.0,
      "purchasedValueCad": 1394.64,
      "closingQuantity": 159.2,
      "closingValueCad": 2040.41,
      "cogsValueCad": 20.7,
      "recipeUsageQuantity": 3.402,
      "wasteQuantity": 1.05,
      "usageAndWasteAtStandardCad": 57.06,
      "purchasePriceVarianceCad": -40.83,
      "countVarianceQuantity": -0.35,
      "countVarianceAtStandardCad": -4.49,
      "expectedCogsCad": 20.72,
      "roundingResidualCad": -0.02
    },
    {
      "ingredientId": "ING-06",
      "ingredient": "Pizza Box",
      "stockUnit": "each",
      "standardUnitCostCad": 0.55,
      "openingQuantity": 1338.0,
      "openingValueCad": 735.9,
      "purchasedQuantity": 124.0,
      "purchasedValueCad": 66.34,
      "closingQuantity": 31.0,
      "closingValueCad": 17.05,
      "cogsValueCad": 785.19,
      "recipeUsageQuantity": 1428.0,
      "wasteQuantity": 6.0,
      "usageAndWasteAtStandardCad": 788.7,
      "purchasePriceVarianceCad": -1.86,
      "countVarianceQuantity": 3.0,
      "countVarianceAtStandardCad": 1.65,
      "expectedCogsCad": 785.19,
      "roundingResidualCad": 0.0
    }
  ],
  "totals": {
    "openingValueCad": 3388.69,
    "purchasesValueCad": 3636.18,
    "closingValueCad": 3914.44,
    "cogsCad": 3110.43,
    "netSalesCad": 25954.5,
    "foodCostPercent": 11.98
  },
  "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."
  ]
}