{
  "package_id": "firmledge-connected-records-example-v1",
  "origin": "Entirely constructed public demonstration; no real company records.",
  "period": {
    "start": "2026-01-01",
    "end": "2026-01-31",
    "opening_balances": "All accounts zero by construction."
  },
  "currency": "USD",
  "amount_unit": "integer cents",
  "invoice_records": [
    {
      "invoice_id": "INV-001",
      "customer_id": "CUSTOMER001",
      "invoice_amount_cents": 1200000,
      "allocated_receipts_cents": 1000000,
      "open_balance_cents": 200000,
      "receipt_ids": [
        "RCPT001"
      ],
      "journal_ids": [
        "J001",
        "J003"
      ],
      "source_refs": [
        "invoices.csv#invoice_id=INV-001",
        "receipts.csv#receipt_id=RCPT001"
      ],
      "evidence_status": "supported_within_constructed_records"
    },
    {
      "invoice_id": "INV-002",
      "customer_id": "CUSTOMER002",
      "invoice_amount_cents": 800000,
      "allocated_receipts_cents": 800000,
      "open_balance_cents": 0,
      "receipt_ids": [
        "RCPT002"
      ],
      "journal_ids": [
        "J002",
        "J005"
      ],
      "source_refs": [
        "invoices.csv#invoice_id=INV-002",
        "receipts.csv#receipt_id=RCPT002"
      ],
      "evidence_status": "supported_within_constructed_records"
    },
    {
      "invoice_id": "INV-003",
      "customer_id": "CUSTOMER001",
      "invoice_amount_cents": 500000,
      "allocated_receipts_cents": 0,
      "open_balance_cents": 500000,
      "receipt_ids": [],
      "journal_ids": [
        "J004"
      ],
      "source_refs": [
        "invoices.csv#invoice_id=INV-003"
      ],
      "evidence_status": "supported_within_constructed_records"
    }
  ],
  "ar_reconciliation": {
    "opening_ar_cents": 0,
    "invoice_total_cents": 2500000,
    "allocated_receipts_total_cents": 1800000,
    "invoice_backed_open_ar_cents": 700000,
    "manual_ar_debit_cents": 50000,
    "general_ledger_ar_cents": 750000,
    "trial_balance_ar_cents": 750000,
    "gl_to_tb_difference_cents": 0,
    "tb_to_invoice_backed_ar_difference_cents": 50000,
    "source_refs": [
      "journal.csv#account_code=1200",
      "trial-balance.csv#account_code=1200",
      "account-map.csv#account_code=1200"
    ],
    "arithmetic_status": "GL and trial balance agree; invoice-backed open balances are 500 USD lower.",
    "support_status": "unresolved",
    "conclusion": "J006 explains the arithmetic difference. The package does not establish the validity or collectability of that entry; no correction is made."
  },
  "evidence": {
    "supported": [
      "Explicit invoice/receipt IDs link the constructed records.",
      "Each journal entry balances, and all journal account balances agree with the supplied trial balance.",
      "The 500 USD difference is traced to J006; tracing its amount does not substantiate the underlying entry."
    ],
    "inferred": [],
    "unresolved": [
      {
        "issue_id": "GAP001",
        "journal_id": "J006",
        "amount_cents": 50000,
        "missing_support": "No invoice, approval, contract, bank evidence or other supporting document is included for J006.",
        "review_question": "What supports this receivable and the offset to other income?",
        "treatment": "Retain the source entry and disclose the unresolved support gap. Do not infer an error, adjustment or collectible amount."
      }
    ]
  },
  "transformations": [
    {
      "step": "T01",
      "action": "Read decimal USD amounts as exact cents.",
      "change_to_values": "None; representation only."
    },
    {
      "step": "T02",
      "action": "Apply the explicit account-map.csv mapping.",
      "change_to_values": "None; source account codes retained."
    },
    {
      "step": "T03",
      "action": "Join receipts to invoices using supplied invoice_id and journal lines using supplied source_id.",
      "change_to_values": "None; no inferred matching or allocation."
    },
    {
      "step": "T04",
      "action": "Calculate invoice open balances and reconcile their total with the journal and trial balance.",
      "change_to_values": "Derived totals only; J006 retained."
    }
  ],
  "limits": [
    "The support gap is intentionally designed, not observed in empirical company records.",
    "This is not a complete operating company, financial statement package, practitioner-reviewed answer key or model-performance benchmark.",
    "Public demonstration: unsuitable as a private holdout or exclusive evaluation set."
  ]
}