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            "account_id": "fee_income_usd",
            "ledger_id": "CB-GENERAL",
            "entity_id": "CB-A",
            "currency": "USD",
            "account_type": "income",
            "normal_side": "credit",
            "status": "active"
          },
          {
            "account_id": "interest_expense_usd",
            "ledger_id": "CB-GENERAL",
            "entity_id": "CB-A",
            "currency": "USD",
            "account_type": "expense",
            "normal_side": "debit",
            "status": "active"
          },
          {
            "account_id": "opening_equity_usd",
            "ledger_id": "CB-GENERAL",
            "entity_id": "CB-A",
            "currency": "USD",
            "account_type": "equity",
            "normal_side": "credit",
            "status": "active"
          },
          {
            "account_id": "unallocated_receipts_usd",
            "ledger_id": "CB-GENERAL",
            "entity_id": "CB-A",
            "currency": "USD",
            "account_type": "liability",
            "normal_side": "credit",
            "status": "active"
          },
          {
            "account_id": "cash_eur",
            "ledger_id": "CB-GENERAL",
            "entity_id": "CB-A",
            "currency": "EUR",
            "account_type": "asset",
            "normal_side": "debit",
            "status": "active"
          },
          {
            "account_id": "deposits_ada_eur",
            "ledger_id": "CB-GENERAL",
            "entity_id": "CB-A",
            "currency": "EUR",
            "account_type": "liability",
            "normal_side": "credit",
            "status": "active"
          },
          {
            "account_id": "closed_deposits_usd",
            "ledger_id": "CB-GENERAL",
            "entity_id": "CB-A",
            "currency": "USD",
            "account_type": "liability",
            "normal_side": "credit",
            "status": "closed"
          },
          {
            "account_id": "other_entity_cash_usd",
            "ledger_id": "CB-OTHER",
            "entity_id": "CB-B",
            "currency": "USD",
            "account_type": "asset",
            "normal_side": "debit",
            "status": "active"
          }
        ],
        "context": {
          "head": {
            "stream_id": "CB-GENERAL-EXPORT-V1",
            "ledger_id": "CB-GENERAL",
            "entity_id": "CB-A",
            "observed_at": "2026-10-24T12:00:00.000Z",
            "head_sequence": "4097",
            "receipt_ref": "RECEIPT-HEAD-5"
          },
          "checkpoint_registry": []
        }
      },
      "expected": {
        "code": "INVALID_GROUP"
      }
    }
  ]
}
