{
  "schema_version": "d30-trial-balance-independent-v1",
  "classification": "Synthetic independent histories and literal expected financial/status facts authored before implementation; no runtime imports",
  "cases": [
    {
      "id": "T01-September-after-October-reversal",
      "query": {
        "schema_version": "d30-trial-balance-v1",
        "ledger_id": "CB-CLOSE-2026",
        "entity_id": "CB-A",
        "period": "2026-09",
        "currency": "USD",
        "basis": "functional-usd",
        "knowledge_cutoff": "2026-10-02T09:01:00.000Z"
      },
      "groups": [
        {
          "schema_version": "d30-committed-group-v1",
          "group_id": "G-OPEN-USD",
          "kind": "posting",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "available_at": "2026-09-01T00:00:00.001Z",
          "journals": [
            {
              "command": {
                "schema_version": "d30-journal-v1",
                "ledger_id": "CB-CLOSE-2026",
                "entity_id": "CB-A",
                "journal_id": "OPEN-USD",
                "business_operation_id": "B-OPEN-USD",
                "currency": "USD",
                "effective_at": "2026-09-01T00:00:00.000Z",
                "source_available_at": "2026-09-01T00:00:00.000Z",
                "booking_period": "2026-09",
                "legs": [
                  {
                    "account_id": "cash_usd",
                    "side": "debit",
                    "amount_minor": "100000"
                  },
                  {
                    "account_id": "opening_equity_usd",
                    "side": "credit",
                    "amount_minor": "100000"
                  }
                ]
              },
              "sequence": "1",
              "recorded_at": "2026-09-01T00:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
          "schema_version": "d30-committed-group-v1",
          "group_id": "G-OPEN-EUR",
          "kind": "posting",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "available_at": "2026-09-01T00:00:00.003Z",
          "journals": [
            {
              "command": {
                "schema_version": "d30-journal-v1",
                "ledger_id": "CB-CLOSE-2026",
                "entity_id": "CB-A",
                "journal_id": "OPEN-EUR",
                "business_operation_id": "B-OPEN-EUR",
                "currency": "EUR",
                "effective_at": "2026-09-01T00:00:00.002Z",
                "source_available_at": "2026-09-01T00:00:00.002Z",
                "booking_period": "2026-09",
                "legs": [
                  {
                    "account_id": "cash_eur",
                    "side": "debit",
                    "amount_minor": "10000"
                  },
                  {
                    "account_id": "opening_equity_eur",
                    "side": "credit",
                    "amount_minor": "10000"
                  }
                ]
              },
              "sequence": "2",
              "recorded_at": "2026-09-01T00:00:00.002Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
          "schema_version": "d30-committed-group-v1",
          "group_id": "G-SEPT-ACCRUAL",
          "kind": "posting",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "available_at": "2026-10-02T09:00:00.001Z",
          "journals": [
            {
              "command": {
                "schema_version": "d30-journal-v1",
                "ledger_id": "CB-CLOSE-2026",
                "entity_id": "CB-A",
                "journal_id": "SEPT-ACCRUAL",
                "business_operation_id": "B-SEPT-ACCRUAL",
                "currency": "USD",
                "effective_at": "2026-09-30T23:59:59.999Z",
                "source_available_at": "2026-10-02T09:00:00.000Z",
                "booking_period": "2026-09",
                "legs": [
                  {
                    "account_id": "operating_accrual_expense_usd",
                    "side": "debit",
                    "amount_minor": "25000"
                  },
                  {
                    "account_id": "operating_accrual_payable_usd",
                    "side": "credit",
                    "amount_minor": "25000"
                  }
                ]
              },
              "sequence": "3",
              "recorded_at": "2026-10-02T09:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
          "schema_version": "d30-committed-group-v1",
          "group_id": "G-OCT-REVERSAL",
          "kind": "posting",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "available_at": "2026-10-02T09:00:00.011Z",
          "journals": [
            {
              "command": {
                "schema_version": "d30-journal-v1",
                "ledger_id": "CB-CLOSE-2026",
                "entity_id": "CB-A",
                "journal_id": "OCT-REVERSAL",
                "business_operation_id": "B-OCT-REVERSAL",
                "currency": "USD",
                "effective_at": "2026-10-01T00:00:00.000Z",
                "source_available_at": "2026-10-02T09:00:00.010Z",
                "booking_period": "2026-10",
                "legs": [
                  {
                    "account_id": "operating_accrual_payable_usd",
                    "side": "debit",
                    "amount_minor": "25000"
                  },
                  {
                    "account_id": "operating_accrual_expense_usd",
                    "side": "credit",
                    "amount_minor": "25000"
                  }
                ]
              },
              "sequence": "4",
              "recorded_at": "2026-10-02T09:00:00.010Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        }
      ],
      "accounts": [
        {
          "account_id": "cash_usd",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "currency": "USD",
          "account_type": "asset",
          "normal_side": "debit",
          "status": "active"
        },
        {
          "account_id": "opening_equity_usd",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "currency": "USD",
          "account_type": "equity",
          "normal_side": "credit",
          "status": "active"
        },
        {
          "account_id": "operating_accrual_expense_usd",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "currency": "USD",
          "account_type": "expense",
          "normal_side": "debit",
          "status": "active"
        },
        {
          "account_id": "operating_accrual_payable_usd",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "currency": "USD",
          "account_type": "liability",
          "normal_side": "credit",
          "status": "active"
        },
        {
          "account_id": "fee_income_usd",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "currency": "USD",
          "account_type": "income",
          "normal_side": "credit",
          "status": "active"
        },
        {
          "account_id": "interest_payable_usd",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "currency": "USD",
          "account_type": "liability",
          "normal_side": "credit",
          "status": "active"
        },
        {
          "account_id": "other_operating_expense_usd",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "currency": "USD",
          "account_type": "expense",
          "normal_side": "debit",
          "status": "active"
        },
        {
          "account_id": "cash_eur",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "currency": "EUR",
          "account_type": "asset",
          "normal_side": "debit",
          "status": "active"
        },
        {
          "account_id": "opening_equity_eur",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "currency": "EUR",
          "account_type": "equity",
          "normal_side": "credit",
          "status": "active"
        }
      ],
      "context": {
        "head": {
          "stream_id": "CLOSE-BOOKS-2026",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "observed_at": "2026-10-02T09:02:00.000Z",
          "head_sequence": "4",
          "receipt_ref": "SOURCE-HEAD-4"
        },
        "genesis": {
          "schema_version": "d30-ledger-genesis-v1",
          "stream_id": "CLOSE-BOOKS-2026",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "opening_sequence": "0",
          "opening_basis": "all-chart-balances-zero",
          "available_at": "2026-08-31T00:00:00.000Z",
          "receipt_ref": "ZERO-ORIGIN"
        },
        "chart_evidence": {
          "schema_version": "d30-chart-evidence-v1",
          "chart_id": "CLOSE-COA",
          "chart_version_ref": "COA-V1",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "available_at": "2026-08-31T00:00:00.000Z",
          "observed_at": "2026-10-02T09:02:00.000Z",
          "account_count": "9",
          "account_ids": [
            "cash_usd",
            "opening_equity_usd",
            "operating_accrual_expense_usd",
            "operating_accrual_payable_usd",
            "fee_income_usd",
            "interest_payable_usd",
            "other_operating_expense_usd",
            "cash_eur",
            "opening_equity_eur"
          ],
          "receipt_ref": "COA-COMPLETE-9"
        },
        "reported_trial_balance": {
          "schema_version": "d30-close-source-v1",
          "evidence_id": "REPORTED-SEPT-V1",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "period": "2026-09",
          "currency": "USD",
          "basis": "functional-usd",
          "knowledge_cutoff": "2026-10-02T09:01:00.000Z",
          "observed_at": "2026-10-02T09:02:00.000Z",
          "head_sequence": "4",
          "receipt_ref": "REPORTED-SOURCE",
          "stream_id": "CLOSE-BOOKS-2026",
          "balance_basis": "cumulative-booking-period-v1",
          "chart_id": "CLOSE-COA",
          "chart_version_ref": "COA-V1",
          "available_at": "2026-10-02T09:01:00.000Z",
          "balances": [
            {
              "account_id": "cash_usd",
              "raw_balance_minor": "100000"
            },
            {
              "account_id": "opening_equity_usd",
              "raw_balance_minor": "-100000"
            },
            {
              "account_id": "operating_accrual_expense_usd",
              "raw_balance_minor": "25000"
            },
            {
              "account_id": "operating_accrual_payable_usd",
              "raw_balance_minor": "-25000"
            },
            {
              "account_id": "fee_income_usd",
              "raw_balance_minor": "0"
            },
            {
              "account_id": "interest_payable_usd",
              "raw_balance_minor": "0"
            },
            {
              "account_id": "other_operating_expense_usd",
              "raw_balance_minor": "0"
            }
          ]
        }
      },
      "expected": {
        "status": "pass",
        "code": "TRIAL_BALANCE_VALIDATED",
        "totals": {
          "debit_movement_minor": "125000",
          "credit_movement_minor": "125000",
          "raw_movement_residual_minor": "0",
          "debit_balance_minor": "125000",
          "credit_balance_minor": "125000",
          "residual_minor": "0",
          "reported_residual_minor": "0",
          "mismatched_account_count": "0",
          "account_count": "7",
          "zero_account_count": "3",
          "abnormal_account_count": "0"
        },
        "lines_by_account": {
          "cash_usd": {
            "raw_balance_minor": "100000",
            "normal_balance_minor": "100000",
            "debit_balance_minor": "100000",
            "credit_balance_minor": "0"
          },
          "opening_equity_usd": {
            "raw_balance_minor": "-100000",
            "normal_balance_minor": "100000",
            "debit_balance_minor": "0",
            "credit_balance_minor": "100000"
          },
          "operating_accrual_expense_usd": {
            "raw_balance_minor": "25000",
            "normal_balance_minor": "25000"
          },
          "operating_accrual_payable_usd": {
            "raw_balance_minor": "-25000",
            "normal_balance_minor": "25000"
          },
          "fee_income_usd": {
            "raw_balance_minor": "0"
          },
          "interest_payable_usd": {
            "raw_balance_minor": "0"
          },
          "other_operating_expense_usd": {
            "raw_balance_minor": "0"
          }
        },
        "source_evidence": {
          "head_sequence": "4",
          "validated_through_sequence": "4",
          "visible_through_sequence": "4",
          "excluded_currency_account_count": "2",
          "excluded_currency_journal_count": "1",
          "excluded_later_booking_journal_count": "1",
          "selected_journal_count": "2"
        }
      }
    },
    {
      "id": "T02-October-cumulative-not-month-volume",
      "query": {
        "schema_version": "d30-trial-balance-v1",
        "ledger_id": "CB-CLOSE-2026",
        "entity_id": "CB-A",
        "period": "2026-10",
        "currency": "USD",
        "basis": "functional-usd",
        "knowledge_cutoff": "2026-11-01T00:00:00.000Z"
      },
      "groups": [
        {
          "schema_version": "d30-committed-group-v1",
          "group_id": "G-OPEN-USD",
          "kind": "posting",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "available_at": "2026-09-01T00:00:00.001Z",
          "journals": [
            {
              "command": {
                "schema_version": "d30-journal-v1",
                "ledger_id": "CB-CLOSE-2026",
                "entity_id": "CB-A",
                "journal_id": "OPEN-USD",
                "business_operation_id": "B-OPEN-USD",
                "currency": "USD",
                "effective_at": "2026-09-01T00:00:00.000Z",
                "source_available_at": "2026-09-01T00:00:00.000Z",
                "booking_period": "2026-09",
                "legs": [
                  {
                    "account_id": "cash_usd",
                    "side": "debit",
                    "amount_minor": "100000"
                  },
                  {
                    "account_id": "opening_equity_usd",
                    "side": "credit",
                    "amount_minor": "100000"
                  }
                ]
              },
              "sequence": "1",
              "recorded_at": "2026-09-01T00:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
          "schema_version": "d30-committed-group-v1",
          "group_id": "G-OPEN-EUR",
          "kind": "posting",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "available_at": "2026-09-01T00:00:00.003Z",
          "journals": [
            {
              "command": {
                "schema_version": "d30-journal-v1",
                "ledger_id": "CB-CLOSE-2026",
                "entity_id": "CB-A",
                "journal_id": "OPEN-EUR",
                "business_operation_id": "B-OPEN-EUR",
                "currency": "EUR",
                "effective_at": "2026-09-01T00:00:00.002Z",
                "source_available_at": "2026-09-01T00:00:00.002Z",
                "booking_period": "2026-09",
                "legs": [
                  {
                    "account_id": "cash_eur",
                    "side": "debit",
                    "amount_minor": "10000"
                  },
                  {
                    "account_id": "opening_equity_eur",
                    "side": "credit",
                    "amount_minor": "10000"
                  }
                ]
              },
              "sequence": "2",
              "recorded_at": "2026-09-01T00:00:00.002Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
          "schema_version": "d30-committed-group-v1",
          "group_id": "G-SEPT-ACCRUAL",
          "kind": "posting",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "available_at": "2026-10-02T09:00:00.001Z",
          "journals": [
            {
              "command": {
                "schema_version": "d30-journal-v1",
                "ledger_id": "CB-CLOSE-2026",
                "entity_id": "CB-A",
                "journal_id": "SEPT-ACCRUAL",
                "business_operation_id": "B-SEPT-ACCRUAL",
                "currency": "USD",
                "effective_at": "2026-09-30T23:59:59.999Z",
                "source_available_at": "2026-10-02T09:00:00.000Z",
                "booking_period": "2026-09",
                "legs": [
                  {
                    "account_id": "operating_accrual_expense_usd",
                    "side": "debit",
                    "amount_minor": "25000"
                  },
                  {
                    "account_id": "operating_accrual_payable_usd",
                    "side": "credit",
                    "amount_minor": "25000"
                  }
                ]
              },
              "sequence": "3",
              "recorded_at": "2026-10-02T09:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
          "schema_version": "d30-committed-group-v1",
          "group_id": "G-OCT-REVERSAL",
          "kind": "posting",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "available_at": "2026-10-02T09:00:00.011Z",
          "journals": [
            {
              "command": {
                "schema_version": "d30-journal-v1",
                "ledger_id": "CB-CLOSE-2026",
                "entity_id": "CB-A",
                "journal_id": "OCT-REVERSAL",
                "business_operation_id": "B-OCT-REVERSAL",
                "currency": "USD",
                "effective_at": "2026-10-01T00:00:00.000Z",
                "source_available_at": "2026-10-02T09:00:00.010Z",
                "booking_period": "2026-10",
                "legs": [
                  {
                    "account_id": "operating_accrual_payable_usd",
                    "side": "debit",
                    "amount_minor": "25000"
                  },
                  {
                    "account_id": "operating_accrual_expense_usd",
                    "side": "credit",
                    "amount_minor": "25000"
                  }
                ]
              },
              "sequence": "4",
              "recorded_at": "2026-10-02T09:00:00.010Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        }
      ],
      "accounts": [
        {
          "account_id": "cash_usd",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "currency": "USD",
          "account_type": "asset",
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          "status": "active"
        },
        {
          "account_id": "opening_equity_usd",
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          "account_type": "equity",
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          "status": "active"
        },
        {
          "account_id": "operating_accrual_expense_usd",
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        },
        {
          "account_id": "operating_accrual_payable_usd",
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        },
        {
          "account_id": "fee_income_usd",
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          "account_type": "income",
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          "status": "active"
        },
        {
          "account_id": "interest_payable_usd",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
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          "account_type": "liability",
          "normal_side": "credit",
          "status": "active"
        },
        {
          "account_id": "other_operating_expense_usd",
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          "currency": "USD",
          "account_type": "expense",
          "normal_side": "debit",
          "status": "active"
        },
        {
          "account_id": "cash_eur",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "currency": "EUR",
          "account_type": "asset",
          "normal_side": "debit",
          "status": "active"
        },
        {
          "account_id": "opening_equity_eur",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "currency": "EUR",
          "account_type": "equity",
          "normal_side": "credit",
          "status": "active"
        }
      ],
      "context": {
        "head": {
          "stream_id": "CLOSE-BOOKS-2026",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "observed_at": "2026-11-01T01:00:00.000Z",
          "head_sequence": "4",
          "receipt_ref": "SOURCE-HEAD-4"
        },
        "genesis": {
          "schema_version": "d30-ledger-genesis-v1",
          "stream_id": "CLOSE-BOOKS-2026",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "opening_sequence": "0",
          "opening_basis": "all-chart-balances-zero",
          "available_at": "2026-08-31T00:00:00.000Z",
          "receipt_ref": "ZERO-ORIGIN"
        },
        "chart_evidence": {
          "schema_version": "d30-chart-evidence-v1",
          "chart_id": "CLOSE-COA",
          "chart_version_ref": "COA-V1",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "available_at": "2026-08-31T00:00:00.000Z",
          "observed_at": "2026-11-01T01:00:00.000Z",
          "account_count": "9",
          "account_ids": [
            "cash_usd",
            "opening_equity_usd",
            "operating_accrual_expense_usd",
            "operating_accrual_payable_usd",
            "fee_income_usd",
            "interest_payable_usd",
            "other_operating_expense_usd",
            "cash_eur",
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          ],
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    },
    {
      "id": "T03-prior-effective-October-booking-excluded-September",
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        },
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        },
        {
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        },
        {
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        },
        {
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        },
        {
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        },
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        },
        {
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        },
        {
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          "account_type": "equity",
          "normal_side": "credit",
          "status": "active"
        }
      ],
      "context": {
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        },
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          "stream_id": "CLOSE-BOOKS-2026",
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          "available_at": "2026-08-31T00:00:00.000Z",
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        },
        "chart_evidence": {
          "schema_version": "d30-chart-evidence-v1",
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            "operating_accrual_expense_usd",
            "operating_accrual_payable_usd",
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            "other_operating_expense_usd",
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          ],
          "receipt_ref": "COA-COMPLETE-9"
        },
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          "available_at": "2026-10-02T09:01:00.000Z",
          "balances": [
            {
              "account_id": "cash_usd",
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            },
            {
              "account_id": "opening_equity_usd",
              "raw_balance_minor": "-100100"
            },
            {
              "account_id": "operating_accrual_expense_usd",
              "raw_balance_minor": "25000"
            },
            {
              "account_id": "operating_accrual_payable_usd",
              "raw_balance_minor": "-25000"
            },
            {
              "account_id": "fee_income_usd",
              "raw_balance_minor": "0"
            },
            {
              "account_id": "interest_payable_usd",
              "raw_balance_minor": "0"
            },
            {
              "account_id": "other_operating_expense_usd",
              "raw_balance_minor": "0"
            }
          ]
        }
      },
      "expected": {
        "status": "fail",
        "code": "TRIAL_BALANCE_PROJECTION_MISMATCH",
        "totals": {
          "reported_residual_minor": "0",
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          "reported_credit_balance_minor": "125100",
          "mismatched_account_count": "2"
        },
        "lines_by_account": {
          "cash_usd": {
            "difference_minor": "100"
          },
          "opening_equity_usd": {
            "difference_minor": "-100"
          }
        }
      }
    },
    {
      "id": "T07-wrong-economic-account-in-both-books-and-report",
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        "schema_version": "d30-trial-balance-v1",
        "ledger_id": "CB-CLOSE-2026",
        "entity_id": "CB-A",
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        "currency": "USD",
        "basis": "functional-usd",
        "knowledge_cutoff": "2026-10-02T09:01:00.000Z"
      },
      "groups": [
        {
          "schema_version": "d30-committed-group-v1",
          "group_id": "G-OPEN-USD",
          "kind": "posting",
          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "available_at": "2026-09-01T00:00:00.001Z",
          "journals": [
            {
              "command": {
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                "booking_period": "2026-09",
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                  },
                  {
                    "account_id": "opening_equity_usd",
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                    "amount_minor": "100000"
                  }
                ]
              },
              "sequence": "1",
              "recorded_at": "2026-09-01T00:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
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            {
              "command": {
                "schema_version": "d30-journal-v1",
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                  },
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                    "account_id": "opening_equity_eur",
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                ]
              },
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              "recorded_at": "2026-09-01T00:00:00.002Z",
              "adjustment_reason": ""
            }
          ],
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        },
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          "ledger_id": "CB-CLOSE-2026",
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          "journals": [
            {
              "command": {
                "schema_version": "d30-journal-v1",
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                "currency": "USD",
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                "source_available_at": "2026-10-02T09:00:00.000Z",
                "booking_period": "2026-09",
                "legs": [
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                    "amount_minor": "25000"
                  },
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                    "amount_minor": "25000"
                  }
                ]
              },
              "sequence": "3",
              "recorded_at": "2026-10-02T09:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
          "schema_version": "d30-committed-group-v1",
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            {
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                "schema_version": "d30-journal-v1",
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                ]
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            }
          ],
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        },
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        },
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        },
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      ],
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          "ledger_id": "CB-CLOSE-2026",
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          "available_at": "2026-08-31T00:00:00.000Z",
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        },
        "chart_evidence": {
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            "opening_equity_usd",
            "operating_accrual_expense_usd",
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            "other_operating_expense_usd",
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            "opening_equity_eur"
          ],
          "receipt_ref": "COA-COMPLETE-9"
        },
        "reported_trial_balance": {
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          "chart_version_ref": "COA-V1",
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              "raw_balance_minor": "-100000"
            },
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            {
              "account_id": "operating_accrual_payable_usd",
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            {
              "account_id": "fee_income_usd",
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            },
            {
              "account_id": "interest_payable_usd",
              "raw_balance_minor": "0"
            },
            {
              "account_id": "other_operating_expense_usd",
              "raw_balance_minor": "25000"
            }
          ]
        }
      },
      "expected": {
        "status": "pass",
        "code": "TRIAL_BALANCE_VALIDATED",
        "totals": {
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          "credit_movement_minor": "125000",
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          "debit_balance_minor": "125000",
          "credit_balance_minor": "125000",
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          "account_count": "7",
          "zero_account_count": "3",
          "abnormal_account_count": "0"
        },
        "lines_by_account": {
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            "raw_balance_minor": "0"
          },
          "other_operating_expense_usd": {
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          }
        }
      },
      "detection_limit": "Balanced valid account coding in both source and report can pass; this is not proof the economic expense classification was appropriate."
    },
    {
      "id": "T08-closed-account-historical-legs-remain",
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        "ledger_id": "CB-CLOSE-2026",
        "entity_id": "CB-A",
        "period": "2026-09",
        "currency": "USD",
        "basis": "functional-usd",
        "knowledge_cutoff": "2026-10-02T09:01:00.000Z"
      },
      "groups": [
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          "kind": "posting",
          "ledger_id": "CB-CLOSE-2026",
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          "available_at": "2026-09-01T00:00:00.001Z",
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            {
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                "currency": "USD",
                "effective_at": "2026-09-01T00:00:00.000Z",
                "source_available_at": "2026-09-01T00:00:00.000Z",
                "booking_period": "2026-09",
                "legs": [
                  {
                    "account_id": "cash_usd",
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                    "amount_minor": "100000"
                  },
                  {
                    "account_id": "opening_equity_usd",
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                    "amount_minor": "100000"
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                ]
              },
              "sequence": "1",
              "recorded_at": "2026-09-01T00:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
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          "ledger_id": "CB-CLOSE-2026",
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            {
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                "business_operation_id": "B-OPEN-EUR",
                "currency": "EUR",
                "effective_at": "2026-09-01T00:00:00.002Z",
                "source_available_at": "2026-09-01T00:00:00.002Z",
                "booking_period": "2026-09",
                "legs": [
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                    "account_id": "cash_eur",
                    "side": "debit",
                    "amount_minor": "10000"
                  },
                  {
                    "account_id": "opening_equity_eur",
                    "side": "credit",
                    "amount_minor": "10000"
                  }
                ]
              },
              "sequence": "2",
              "recorded_at": "2026-09-01T00:00:00.002Z",
              "adjustment_reason": ""
            }
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          "correction": null
        },
        {
          "schema_version": "d30-committed-group-v1",
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            {
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                "effective_at": "2026-10-01T00:00:00.000Z",
                "source_available_at": "2026-10-02T09:00:00.010Z",
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                  },
                  {
                    "account_id": "operating_accrual_expense_usd",
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                ]
              },
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              "recorded_at": "2026-10-02T09:00:00.010Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        }
      ],
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        {
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        },
        {
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        },
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        },
        {
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        },
        {
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        },
        {
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        },
        {
          "account_id": "cash_eur",
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        },
        {
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        }
      ],
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        },
        "chart_evidence": {
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              "account_id": "cash_usd",
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            },
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            },
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            },
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              "account_id": "operating_accrual_payable_usd",
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            },
            {
              "account_id": "fee_income_usd",
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            },
            {
              "account_id": "interest_payable_usd",
              "raw_balance_minor": "0"
            },
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              "account_id": "other_operating_expense_usd",
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            },
            {
              "account_id": "cash_usd",
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            }
          ]
        }
      },
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        "status": "rejected",
        "code": "DUPLICATE_REPORTED_ACCOUNT"
      }
    },
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        "basis": "functional-usd",
        "knowledge_cutoff": "2026-10-02T09:01:00.000Z"
      },
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                "schema_version": "d30-journal-v1",
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                "effective_at": "2026-09-01T00:00:00.000Z",
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                  {
                    "account_id": "opening_equity_usd",
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                ]
              },
              "sequence": "1",
              "recorded_at": "2026-09-01T00:00:00.000Z",
              "adjustment_reason": ""
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          ],
          "correction": null
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                "effective_at": "2026-09-01T00:00:00.002Z",
                "source_available_at": "2026-09-01T00:00:00.002Z",
                "booking_period": "2026-09",
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                    "account_id": "opening_equity_eur",
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                ]
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              "recorded_at": "2026-09-01T00:00:00.002Z",
              "adjustment_reason": ""
            }
          ],
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                "effective_at": "2026-09-30T23:59:59.999Z",
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                "booking_period": "2026-09",
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                ]
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              "adjustment_reason": ""
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          ],
          "correction": null
        },
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                ]
              },
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              "adjustment_reason": ""
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          "correction": null
        }
      ],
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        },
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        {
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        {
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        {
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      ],
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          "opening_basis": "all-chart-balances-zero",
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          "receipt_ref": "ZERO-ORIGIN"
        },
        "chart_evidence": {
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          "available_at": "2026-08-31T00:00:00.000Z",
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          "account_count": "9",
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            "opening_equity_usd",
            "operating_accrual_expense_usd",
            "operating_accrual_payable_usd",
            "fee_income_usd",
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            "other_operating_expense_usd",
            "cash_eur",
            "opening_equity_eur"
          ],
          "receipt_ref": "COA-COMPLETE-9"
        },
        "reported_trial_balance": {
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          "receipt_ref": "REPORTED-SOURCE",
          "stream_id": "CLOSE-BOOKS-2026",
          "balance_basis": "cumulative-booking-period-v1",
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          "chart_version_ref": "COA-V1",
          "available_at": "2026-10-02T09:01:00.000Z",
          "balances": [
            {
              "account_id": "cash_usd",
              "raw_balance_minor": "100000"
            },
            {
              "account_id": "opening_equity_usd",
              "raw_balance_minor": "-100000"
            },
            {
              "account_id": "operating_accrual_expense_usd",
              "raw_balance_minor": "25000"
            },
            {
              "account_id": "operating_accrual_payable_usd",
              "raw_balance_minor": "-25000"
            },
            {
              "account_id": "fee_income_usd",
              "raw_balance_minor": "0"
            },
            {
              "account_id": "interest_payable_usd",
              "raw_balance_minor": "0"
            },
            {
              "account_id": "other_operating_expense_usd",
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            {
              "account_id": "cash_usd",
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          ]
        }
      },
      "expected": {
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        "code": "REPORTED_ACCOUNT_CONFLICT"
      }
    },
    {
      "id": "T28-stale-reported-visible-head",
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        "period": "2026-09",
        "currency": "USD",
        "basis": "functional-usd",
        "knowledge_cutoff": "2026-10-02T09:01:00.000Z"
      },
      "groups": [
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          "schema_version": "d30-committed-group-v1",
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              "command": {
                "schema_version": "d30-journal-v1",
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                "business_operation_id": "B-OPEN-USD",
                "currency": "USD",
                "effective_at": "2026-09-01T00:00:00.000Z",
                "source_available_at": "2026-09-01T00:00:00.000Z",
                "booking_period": "2026-09",
                "legs": [
                  {
                    "account_id": "cash_usd",
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                    "amount_minor": "100000"
                  },
                  {
                    "account_id": "opening_equity_usd",
                    "side": "credit",
                    "amount_minor": "100000"
                  }
                ]
              },
              "sequence": "1",
              "recorded_at": "2026-09-01T00:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
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                "business_operation_id": "B-OPEN-EUR",
                "currency": "EUR",
                "effective_at": "2026-09-01T00:00:00.002Z",
                "source_available_at": "2026-09-01T00:00:00.002Z",
                "booking_period": "2026-09",
                "legs": [
                  {
                    "account_id": "cash_eur",
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                    "amount_minor": "10000"
                  },
                  {
                    "account_id": "opening_equity_eur",
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                    "amount_minor": "10000"
                  }
                ]
              },
              "sequence": "2",
              "recorded_at": "2026-09-01T00:00:00.002Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
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              "command": {
                "schema_version": "d30-journal-v1",
                "ledger_id": "CB-CLOSE-2026",
                "entity_id": "CB-A",
                "journal_id": "SEPT-ACCRUAL",
                "business_operation_id": "B-SEPT-ACCRUAL",
                "currency": "USD",
                "effective_at": "2026-09-30T23:59:59.999Z",
                "source_available_at": "2026-10-02T09:00:00.000Z",
                "booking_period": "2026-09",
                "legs": [
                  {
                    "account_id": "operating_accrual_expense_usd",
                    "side": "debit",
                    "amount_minor": "25000"
                  },
                  {
                    "account_id": "operating_accrual_payable_usd",
                    "side": "credit",
                    "amount_minor": "25000"
                  }
                ]
              },
              "sequence": "3",
              "recorded_at": "2026-10-02T09:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
          "schema_version": "d30-committed-group-v1",
          "group_id": "G-OCT-REVERSAL",
          "kind": "posting",
          "ledger_id": "CB-CLOSE-2026",
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      ],
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          "account_count": "9",
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            "opening_equity_usd",
            "operating_accrual_expense_usd",
            "operating_accrual_payable_usd",
            "fee_income_usd",
            "interest_payable_usd",
            "other_operating_expense_usd",
            "cash_eur",
            "opening_equity_eur"
          ],
          "receipt_ref": "COA-COMPLETE-9",
          "unknown": true
        },
        "reported_trial_balance": {
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          "knowledge_cutoff": "2026-10-02T09:01:00.000Z",
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          "receipt_ref": "REPORTED-SOURCE",
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          "balance_basis": "cumulative-booking-period-v1",
          "chart_id": "CLOSE-COA",
          "chart_version_ref": "COA-V1",
          "available_at": "2026-10-02T09:01:00.000Z",
          "balances": [
            {
              "account_id": "cash_usd",
              "raw_balance_minor": "100000"
            },
            {
              "account_id": "opening_equity_usd",
              "raw_balance_minor": "-100000"
            },
            {
              "account_id": "operating_accrual_expense_usd",
              "raw_balance_minor": "25000"
            },
            {
              "account_id": "operating_accrual_payable_usd",
              "raw_balance_minor": "-25000"
            },
            {
              "account_id": "fee_income_usd",
              "raw_balance_minor": "0"
            },
            {
              "account_id": "interest_payable_usd",
              "raw_balance_minor": "0"
            },
            {
              "account_id": "other_operating_expense_usd",
              "raw_balance_minor": "0"
            }
          ]
        }
      },
      "expected": {
        "status": "rejected",
        "code": "INVALID_CHART_EVIDENCE"
      }
    },
    {
      "id": "T46-genesis-free-balance-field",
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        "schema_version": "d30-trial-balance-v1",
        "ledger_id": "CB-CLOSE-2026",
        "entity_id": "CB-A",
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        "basis": "functional-usd",
        "knowledge_cutoff": "2026-10-02T09:01:00.000Z"
      },
      "groups": [
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          "ledger_id": "CB-CLOSE-2026",
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            {
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                "schema_version": "d30-journal-v1",
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                "business_operation_id": "B-OPEN-USD",
                "currency": "USD",
                "effective_at": "2026-09-01T00:00:00.000Z",
                "source_available_at": "2026-09-01T00:00:00.000Z",
                "booking_period": "2026-09",
                "legs": [
                  {
                    "account_id": "cash_usd",
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                    "amount_minor": "100000"
                  },
                  {
                    "account_id": "opening_equity_usd",
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                    "amount_minor": "100000"
                  }
                ]
              },
              "sequence": "1",
              "recorded_at": "2026-09-01T00:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
          "schema_version": "d30-committed-group-v1",
          "group_id": "G-OPEN-EUR",
          "kind": "posting",
          "ledger_id": "CB-CLOSE-2026",
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            {
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                "schema_version": "d30-journal-v1",
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                "business_operation_id": "B-OPEN-EUR",
                "currency": "EUR",
                "effective_at": "2026-09-01T00:00:00.002Z",
                "source_available_at": "2026-09-01T00:00:00.002Z",
                "booking_period": "2026-09",
                "legs": [
                  {
                    "account_id": "cash_eur",
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                    "amount_minor": "10000"
                  },
                  {
                    "account_id": "opening_equity_eur",
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                    "amount_minor": "10000"
                  }
                ]
              },
              "sequence": "2",
              "recorded_at": "2026-09-01T00:00:00.002Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
          "schema_version": "d30-committed-group-v1",
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            {
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                "schema_version": "d30-journal-v1",
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                "effective_at": "2026-09-30T23:59:59.999Z",
                "source_available_at": "2026-10-02T09:00:00.000Z",
                "booking_period": "2026-09",
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                  },
                  {
                    "account_id": "operating_accrual_payable_usd",
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                    "amount_minor": "25000"
                  }
                ]
              },
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              "recorded_at": "2026-10-02T09:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
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          "schema_version": "d30-committed-group-v1",
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                "effective_at": "2026-10-01T00:00:00.000Z",
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                  },
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                    "account_id": "operating_accrual_expense_usd",
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                ]
              },
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              "recorded_at": "2026-10-02T09:00:00.010Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        }
      ],
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        },
        {
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        },
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        },
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        },
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        },
        {
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        },
        {
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        },
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      ],
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        },
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        },
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          "chart_version_ref": "COA-V1",
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          "balances": [
            {
              "account_id": "cash_usd",
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            },
            {
              "account_id": "opening_equity_usd",
              "raw_balance_minor": "-100000"
            },
            {
              "account_id": "operating_accrual_expense_usd",
              "raw_balance_minor": "25000"
            },
            {
              "account_id": "operating_accrual_payable_usd",
              "raw_balance_minor": "-25000"
            },
            {
              "account_id": "fee_income_usd",
              "raw_balance_minor": "0"
            },
            {
              "account_id": "interest_payable_usd",
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            },
            {
              "account_id": "other_operating_expense_usd",
              "raw_balance_minor": "0"
            }
          ]
        }
      },
      "expected": {
        "status": "rejected",
        "code": "INVALID_GENESIS"
      }
    },
    {
      "id": "T47-reported-entity-scope-mismatch",
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        "period": "2026-09",
        "currency": "USD",
        "basis": "functional-usd",
        "knowledge_cutoff": "2026-10-02T09:01:00.000Z"
      },
      "groups": [
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                "business_operation_id": "B-OPEN-USD",
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                "effective_at": "2026-09-01T00:00:00.000Z",
                "source_available_at": "2026-09-01T00:00:00.000Z",
                "booking_period": "2026-09",
                "legs": [
                  {
                    "account_id": "cash_usd",
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                  },
                  {
                    "account_id": "opening_equity_usd",
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                    "amount_minor": "100000"
                  }
                ]
              },
              "sequence": "1",
              "recorded_at": "2026-09-01T00:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
          "schema_version": "d30-committed-group-v1",
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                "schema_version": "d30-journal-v1",
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                "currency": "EUR",
                "effective_at": "2026-09-01T00:00:00.002Z",
                "source_available_at": "2026-09-01T00:00:00.002Z",
                "booking_period": "2026-09",
                "legs": [
                  {
                    "account_id": "cash_eur",
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                  },
                  {
                    "account_id": "opening_equity_eur",
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                ]
              },
              "sequence": "2",
              "recorded_at": "2026-09-01T00:00:00.002Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
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                "business_operation_id": "B-SEPT-ACCRUAL",
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                "effective_at": "2026-09-30T23:59:59.999Z",
                "source_available_at": "2026-10-02T09:00:00.000Z",
                "booking_period": "2026-09",
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                  {
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                  },
                  {
                    "account_id": "operating_accrual_payable_usd",
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                  }
                ]
              },
              "sequence": "3",
              "recorded_at": "2026-10-02T09:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
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                "effective_at": "2026-10-01T00:00:00.000Z",
                "source_available_at": "2026-10-02T09:00:00.010Z",
                "booking_period": "2026-10",
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                  {
                    "account_id": "operating_accrual_payable_usd",
                    "side": "debit",
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                  },
                  {
                    "account_id": "operating_accrual_expense_usd",
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                    "amount_minor": "25000"
                  }
                ]
              },
              "sequence": "4",
              "recorded_at": "2026-10-02T09:00:00.010Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        }
      ],
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        },
        {
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        },
        {
          "account_id": "operating_accrual_expense_usd",
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        },
        {
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        },
        {
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        },
        {
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        },
        {
          "account_id": "other_operating_expense_usd",
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        },
        {
          "account_id": "cash_eur",
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        },
        {
          "account_id": "opening_equity_eur",
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        }
      ],
      "context": {
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          "entity_id": "CB-A",
          "observed_at": "2026-10-02T09:02:00.000Z",
          "head_sequence": "4",
          "receipt_ref": "SOURCE-HEAD-4"
        },
        "genesis": {
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          "ledger_id": "CB-CLOSE-2026",
          "entity_id": "CB-A",
          "opening_sequence": "0",
          "opening_basis": "all-chart-balances-zero",
          "available_at": "2026-08-31T00:00:00.000Z",
          "receipt_ref": "ZERO-ORIGIN"
        },
        "chart_evidence": {
          "schema_version": "d30-chart-evidence-v1",
          "chart_id": "CLOSE-COA",
          "chart_version_ref": "COA-V1",
          "ledger_id": "CB-CLOSE-2026",
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            "operating_accrual_payable_usd",
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            "opening_equity_eur"
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          "receipt_ref": "REPORTED-SOURCE",
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              "account_id": "cash_usd",
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            },
            {
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              "raw_balance_minor": "-100000"
            },
            {
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            },
            {
              "account_id": "operating_accrual_payable_usd",
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            },
            {
              "account_id": "fee_income_usd",
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            },
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              "account_id": "interest_payable_usd",
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            },
            {
              "account_id": "other_operating_expense_usd",
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            }
          ]
        }
      },
      "expected": {
        "status": "rejected",
        "code": "SCOPE_MISMATCH"
      }
    },
    {
      "id": "T48-account-currency-contradicts-accepted-leg",
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        "knowledge_cutoff": "2026-10-02T09:01:00.000Z"
      },
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                "booking_period": "2026-09",
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                    "account_id": "opening_equity_usd",
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                ]
              },
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              "recorded_at": "2026-09-01T00:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
        {
          "schema_version": "d30-committed-group-v1",
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            {
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                "schema_version": "d30-journal-v1",
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                "effective_at": "2026-09-01T00:00:00.002Z",
                "source_available_at": "2026-09-01T00:00:00.002Z",
                "booking_period": "2026-09",
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                  },
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                    "account_id": "opening_equity_eur",
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                    "amount_minor": "10000"
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                ]
              },
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              "recorded_at": "2026-09-01T00:00:00.002Z",
              "adjustment_reason": ""
            }
          ],
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        },
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          "schema_version": "d30-committed-group-v1",
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                "schema_version": "d30-journal-v1",
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                "booking_period": "2026-09",
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                    "account_id": "operating_accrual_payable_usd",
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                ]
              },
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              "recorded_at": "2026-10-02T09:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        },
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          "schema_version": "d30-committed-group-v1",
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                ]
              },
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              "recorded_at": "2026-10-02T09:00:00.010Z",
              "adjustment_reason": ""
            }
          ],
          "correction": null
        }
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        },
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      ],
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        "chart_evidence": {
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          "balances": [
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              "account_id": "cash_usd",
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            {
              "account_id": "opening_equity_usd",
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            },
            {
              "account_id": "operating_accrual_expense_usd",
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            },
            {
              "account_id": "operating_accrual_payable_usd",
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            },
            {
              "account_id": "fee_income_usd",
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            {
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              "account_id": "other_operating_expense_usd",
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          ]
        }
      },
      "expected": {
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        "code": "CURRENCY_MISMATCH"
      }
    },
    {
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        "knowledge_cutoff": "2028-03-01T00:00:00.000Z"
      },
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                "booking_period": "2026-09",
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                ]
              },
              "sequence": "1",
              "recorded_at": "2026-09-01T00:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
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                ]
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            }
          ],
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                ]
              },
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              "recorded_at": "2026-10-02T09:00:00.000Z",
              "adjustment_reason": ""
            }
          ],
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                ]
              },
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              "recorded_at": "2026-10-02T09:00:00.010Z",
              "adjustment_reason": ""
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        {
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        }
      ],
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        },
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        },
        "chart_evidence": {
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    },
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              "recorded_at": "2026-10-02T09:00:00.010Z",
              "adjustment_reason": ""
            },
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              "command": {
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            }
          ],
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            "original_journal_id": "SEPT-ACCRUAL",
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          }
        }
      ],
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        }
      }
    }
  ]
}
