{
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  "recorded_on": "2026-10-12",
  "package_version": "3.1.11",
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    "native_commands": 273,
    "browser_checks": 25,
    "finish_checks": 11
  },
  "demos": [
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      "title": "Accounting & inventory",
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      "story": "One inventory business and one separate service business, with exact-cent reports and distinct fictional preparer and reviewer actors.",
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        {
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        {
          "name": "Inventory reports still tie",
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        {
          "name": "Inventory exact cash/profit",
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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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                "cost_cents": 0,
                "source_lines": 0,
                "stock_cost_cents": 0,
                "specialized_cost_cents": 2800,
                "specialized_revenue_cents": 0,
                "total_revenue_cents": 0,
                "total_cost_cents": 2800,
                "has_unattributed_activity": true,
                "scope": "book_wide_unassigned_activity_may_include_other_jobs_or_overhead"
              },
              "method": "reviewed_net_source_line_attribution_plus_posted_stock_cost",
              "period_method": "source_recognition_dates_with_classification_effective_as_of_report_end",
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              "stock_cost_counted_once": true,
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            }
          }
        },
        {
          "id": "close",
          "title": "Reconcile & close",
          "description": "Recorded cash movements match the supplied fictional bank statement; an independent reviewer closes the period.",
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            [
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            ],
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              "September 2026"
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          ],
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            "credits": 239100,
            "assets": 113700,
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            "unclosed_earnings_since_inception": 11200,
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            "profit": 11200,
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        },
        {
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          "facts": [
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      ],
      "scope": "Inventory and service results belong to separate books. The service tax bridge rejects inventory facts and requires specialist handling."
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    {
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        },
        {
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        },
        {
          "name": "Replay reuses posted result without double posting",
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        },
        {
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              "tax_method": "Fictional supplied existing FIFO policy",
              "method_change_reviewed": true
            },
            "native_result": {
              "book_cogs_cents": 5000,
              "calculated_cogs_cents": 5000,
              "calculation_checks_pass": true,
              "checks": {
                "book_cogs_ties": true,
                "cogs_equation_ties": true,
                "ending_inventory_ties": true,
                "method_change_reviewed": true,
                "native_ledger_controls_pass": true
              },
              "kind": "inventory_tax",
              "rule_bundle": {
                "approval": "reference_workpaper_rules_not_filing_certification",
                "nec_thresholds_cents": {
                  "2025": 60000,
                  "2026": 200000
                },
                "not_covered": [
                  "future_year_indexing",
                  "all_1099_misc_box_rules",
                  "entity_income_tax_liability",
                  "state_tax_rates",
                  "MACRS_179_bonus_recapture",
                  "e_filing"
                ],
                "source_urls": [
                  "https://www.irs.gov/businesses/small-businesses-self-employed/am-i-required-to-file-a-form-1099-or-other-information-return",
                  "https://www.irs.gov/publications/p583",
                  "https://www.irs.gov/publications/p538",
                  "https://www.irs.gov/forms-pubs/about-form-3115"
                ],
                "threshold_rule": "payments_at_least_threshold_or_any_backup_withholding",
                "verified_on": "2026-10-10",
                "version": "pw-accounting-tax-workpapers/3.1.4"
              },
              "rule_hash": "c444e8100eb75e9df641f364a8f77cc07f5dd852e55142de484cd2c4410f8800",
              "scope": "Inventory book/tax COGS bridge",
              "tax_liability_computed": false,
              "tax_method": "Fictional supplied existing FIFO policy",
              "transmission_enabled": false,
              "warnings": [
                "book_tax_inventory_policy_is_not_elected_by_this_workpaper",
                "capitalization_eligibility_and_Form_3115_require_specialist_review"
              ]
            },
            "source_bound_inputs": 1,
            "explicit_assumptions": 9,
            "recognition_posted": false,
            "source_correction": false
          },
          "facts": [
            [
              "Checks",
              "8 passed"
            ],
            [
              "Commands",
              "20"
            ]
          ]
        },
        {
          "id": "wp-asset_register",
          "title": "Prepare asset schedule",
          "description": "A reviewed asset worksheet computes period recognition; review alone creates no journal.",
          "state": "passed",
          "checks": [
            {
              "name": "Actual original cleared by configured real scanner",
              "passed": true
            },
            {
              "name": "Native analysis has no posting authority",
              "passed": true
            },
            {
              "name": "Preparer cannot approve own document_packet",
              "passed": true
            },
            {
              "name": "All native calculation checks pass",
              "passed": true
            },
            {
              "name": "Preparer cannot approve own accounting_workpaper",
              "passed": true
            },
            {
              "name": "Preparation/review/export do not post financial entries",
              "passed": true
            },
            {
              "name": "Export is internal and transmission disabled",
              "passed": true
            },
            {
              "name": "Independent fixture expected period_recognition_cents",
              "passed": true
            }
          ],
          "commands": [
            {
              "role": "preparer",
              "operation": "book.create",
              "outcome": "accepted",
              "code": null,
              "ms": 5.05,
              "expectation": "observed"
            },
            {
              "role": "security",
              "operation": "access.initialize",
              "outcome": "accepted",
              "code": null,
              "ms": 2.112,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "journal.prepare",
              "outcome": "accepted",
              "code": null,
              "ms": 2.539,
              "expectation": "observed"
            },
            {
              "role": "reviewer",
              "operation": "journal.post",
              "outcome": "accepted",
              "code": null,
              "ms": 4.674,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "work.control",
              "outcome": "accepted",
              "code": null,
              "ms": 2.23,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "intake.analyze.enqueue",
              "outcome": "accepted",
              "code": null,
              "ms": 2.278,
              "expectation": "observed"
            },
            {
              "role": "worker",
              "operation": "work.claim",
              "outcome": "accepted",
              "code": null,
              "ms": 1.711,
              "expectation": "observed"
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            {
              "role": "worker",
              "operation": "work.run",
              "outcome": "accepted",
              "code": null,
              "ms": 9.19,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "intake.packet.prepare",
              "outcome": "accepted",
              "code": null,
              "ms": 4.371,
              "expectation": "observed"
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            {
              "role": "preparer",
              "operation": "intake.packet.review",
              "outcome": "refused",
              "code": "FORBIDDEN",
              "ms": 1.456,
              "expectation": "expected_guard"
            },
            {
              "role": "reviewer",
              "operation": "intake.packet.review",
              "outcome": "accepted",
              "code": null,
              "ms": 3.692,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "accounting.workpaper.prepare",
              "outcome": "accepted",
              "code": null,
              "ms": 21.03,
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            {
              "role": "preparer",
              "operation": "accounting.workpaper.review",
              "outcome": "refused",
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              "ms": 1.538,
              "expectation": "expected_guard"
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            {
              "role": "reviewer",
              "operation": "accounting.workpaper.review",
              "outcome": "accepted",
              "code": null,
              "ms": 7.462,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "accounting.workpaper.export",
              "outcome": "accepted",
              "code": null,
              "ms": 9.33,
              "expectation": "observed"
            }
          ],
          "ms": 2263.110832995153,
          "output": {
            "inputs": {
              "asset_reference": "Fictional saw",
              "cost": "1200.00",
              "salvage": "0.00",
              "in_service": "2026-09-01",
              "useful_life_months": 12,
              "business_use_percent": "100",
              "policy": "full_month_straight_line_book"
            },
            "native_result": {
              "asset_reference": "Fictional saw",
              "calculation_checks_pass": true,
              "checks": {
                "native_ledger_controls_pass": true,
                "schedule_conserves_total": true
              },
              "cost_cents": 120000,
              "depreciable_book_basis_cents": 120000,
              "kind": "asset_register",
              "period_recognition_cents": 10000,
              "rule_bundle": {
                "approval": "reference_workpaper_rules_not_filing_certification",
                "nec_thresholds_cents": {
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                  "2026": 200000
                },
                "not_covered": [
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                  "all_1099_misc_box_rules",
                  "entity_income_tax_liability",
                  "state_tax_rates",
                  "MACRS_179_bonus_recapture",
                  "e_filing"
                ],
                "source_urls": [
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                  "https://www.irs.gov/publications/p583",
                  "https://www.irs.gov/publications/p538",
                  "https://www.irs.gov/forms-pubs/about-form-3115"
                ],
                "threshold_rule": "payments_at_least_threshold_or_any_backup_withholding",
                "verified_on": "2026-10-10",
                "version": "pw-accounting-tax-workpapers/3.1.4"
              },
              "rule_hash": "c444e8100eb75e9df641f364a8f77cc07f5dd852e55142de484cd2c4410f8800",
              "salvage_cents": 0,
              "schedule": [
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                  "amount_cents": 10000,
                  "date": "2026-09-30",
                  "remaining_cents": 110000
                },
                {
                  "amount_cents": 10000,
                  "date": "2026-10-31",
                  "remaining_cents": 100000
                },
                {
                  "amount_cents": 10000,
                  "date": "2026-11-30",
                  "remaining_cents": 90000
                },
                {
                  "amount_cents": 10000,
                  "date": "2026-12-31",
                  "remaining_cents": 80000
                },
                {
                  "amount_cents": 10000,
                  "date": "2027-01-31",
                  "remaining_cents": 70000
                },
                {
                  "amount_cents": 10000,
                  "date": "2027-02-28",
                  "remaining_cents": 60000
                },
                {
                  "amount_cents": 10000,
                  "date": "2027-03-31",
                  "remaining_cents": 50000
                },
                {
                  "amount_cents": 10000,
                  "date": "2027-04-30",
                  "remaining_cents": 40000
                },
                {
                  "amount_cents": 10000,
                  "date": "2027-05-31",
                  "remaining_cents": 30000
                },
                {
                  "amount_cents": 10000,
                  "date": "2027-06-30",
                  "remaining_cents": 20000
                },
                {
                  "amount_cents": 10000,
                  "date": "2027-07-31",
                  "remaining_cents": 10000
                },
                {
                  "amount_cents": 10000,
                  "date": "2027-08-31",
                  "remaining_cents": 0
                }
              ],
              "scope": "Fixed-asset book depreciation schedule",
              "tax_liability_computed": false,
              "total_scheduled_cents": 120000,
              "transmission_enabled": false,
              "warnings": [
                "book_schedule_only_not_MACRS_179_bonus_or_recapture",
                "full_month_policy_is_an_explicit_book_assumption"
              ]
            },
            "source_bound_inputs": 1,
            "explicit_assumptions": 6,
            "recognition_posted": false,
            "source_correction": false
          },
          "facts": [
            [
              "Checks",
              "8 passed"
            ],
            [
              "Commands",
              "15"
            ]
          ]
        },
        {
          "id": "pack-schedule_c",
          "title": "Review Schedule C pack",
          "description": "Mapped 2025 inputs produce an internal Schedule C preparation pack.",
          "state": "passed",
          "checks": [
            {
              "name": "Actual original cleared by configured real scanner",
              "passed": true
            },
            {
              "name": "Native analysis has no posting authority",
              "passed": true
            },
            {
              "name": "Preparer cannot approve own form_source",
              "passed": true
            },
            {
              "name": "Expected real literal field found",
              "passed": true
            },
            {
              "name": "All native form-pack checks pass",
              "passed": true
            },
            {
              "name": "Preparer cannot approve own form_pack",
              "passed": true
            },
            {
              "name": "Internal pack has no filing authority",
              "passed": true
            },
            {
              "name": "Pack lifecycle leaves ledger unchanged",
              "passed": true
            },
            {
              "name": "Independent expected profit is $1400",
              "passed": true
            }
          ],
          "commands": [
            {
              "role": "preparer",
              "operation": "book.create",
              "outcome": "accepted",
              "code": null,
              "ms": 5.339,
              "expectation": "observed"
            },
            {
              "role": "security",
              "operation": "access.initialize",
              "outcome": "accepted",
              "code": null,
              "ms": 1.916,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "work.control",
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              "code": null,
              "ms": 2.304,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "intake.analyze.enqueue",
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              "code": null,
              "ms": 2.04,
              "expectation": "observed"
            },
            {
              "role": "worker",
              "operation": "work.claim",
              "outcome": "accepted",
              "code": null,
              "ms": 2.012,
              "expectation": "observed"
            },
            {
              "role": "worker",
              "operation": "work.run",
              "outcome": "accepted",
              "code": null,
              "ms": 10.194,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.case.create",
              "outcome": "accepted",
              "code": null,
              "ms": 3.392,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.source.prepare",
              "outcome": "accepted",
              "code": null,
              "ms": 6.955,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.source.review",
              "outcome": "refused",
              "code": "FORBIDDEN",
              "ms": 1.529,
              "expectation": "expected_guard"
            },
            {
              "role": "reviewer",
              "operation": "forms.source.review",
              "outcome": "accepted",
              "code": null,
              "ms": 6.042,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.pack.prepare",
              "outcome": "accepted",
              "code": null,
              "ms": 15.248,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.pack.review",
              "outcome": "refused",
              "code": "FORBIDDEN",
              "ms": 1.645,
              "expectation": "expected_guard"
            },
            {
              "role": "reviewer",
              "operation": "forms.pack.review",
              "outcome": "accepted",
              "code": null,
              "ms": 7.657,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.pack.export",
              "outcome": "accepted",
              "code": null,
              "ms": 9.571,
              "expectation": "observed"
            }
          ],
          "ms": 2255.9484579978744,
          "output": {
            "inputs": {
              "gross_receipts": "2000.00",
              "returns_allowances": "100.00",
              "other_income": "50.00",
              "inventory": {
                "beginning_inventory": "100.00",
                "purchases": "500.00",
                "labor": "0.00",
                "materials": "0.00",
                "other_costs": "0.00",
                "ending_inventory": "150.00",
                "method": "Fictional reviewed FIFO policy",
                "method_reviewed": true
              },
              "expenses": [
                {
                  "id": "e1",
                  "line": "18",
                  "deductible_amount": "100.00",
                  "description": "Supplied office expense"
                }
              ],
              "home_office": "0.00",
              "tax_treatments_reviewed": true,
              "loss_limitations_reviewed": false
            },
            "native_result": {
              "calculation_checks_pass": true,
              "checks": {
                "home_office_not_creating_loss": true,
                "inventory_method_reviewed": true,
                "loss_limitations_reviewed": true,
                "nonnegative_cogs": true,
                "tax_treatments_reviewed": true
              },
              "filing_enabled": false,
              "inventory": {
                "amounts_cents": {
                  "beginning_inventory": 10000,
                  "ending_inventory": 15000,
                  "labor": 0,
                  "materials": 0,
                  "other_costs": 0,
                  "purchases": 50000
                },
                "cogs_cents": 45000,
                "goods_available_cents": 60000,
                "scope": "reviewed input arithmetic; no accounting-method election is made"
              },
              "kind": "schedule_c",
              "lines_cents": {
                "1": 200000,
                "2": 10000,
                "3": 190000,
                "4": 45000,
                "5": 145000,
                "6": 5000,
                "7": 150000,
                "18": 10000,
                "28": 10000,
                "29": 140000,
                "30": 0,
                "31": 140000,
                "35": 10000,
                "36": 50000,
                "37": 0,
                "38": 0,
                "39": 0,
                "40": 60000,
                "41": 15000,
                "42": 45000
              },
              "official_form": false,
              "rule_hash": "c480dc661d783c2a5b7cb41081e2a28ef965f5c57e5f82934d2a70c46e3fbd87",
              "schema": "pw-preparation-packs/3.1.5",
              "source": "https://www.irs.gov/instructions/i1040sc",
              "warnings": [
                "2025 arithmetic workpaper only; no Schedule SE, QBI, at-risk, passive-loss, home-office or depreciation eligibility engine",
                "Deductible expense amounts must already reflect reviewed tax treatment; no blanket deduction percentage is applied",
                "Source records must distinguish personal use, deductible tax expenses and book amounts"
              ],
              "year": 2025
            },
            "source_bound_inputs": 1,
            "explicit_assumptions": 17
          },
          "facts": [
            [
              "Checks",
              "9 passed"
            ],
            [
              "Commands",
              "14"
            ]
          ]
        },
        {
          "id": "pack-cogs",
          "title": "Review COGS pack",
          "description": "Mapped 2025 inventory inputs produce an internal COGS preparation pack.",
          "state": "passed",
          "checks": [
            {
              "name": "Actual original cleared by configured real scanner",
              "passed": true
            },
            {
              "name": "Native analysis has no posting authority",
              "passed": true
            },
            {
              "name": "Preparer cannot approve own form_source",
              "passed": true
            },
            {
              "name": "Expected real literal field found",
              "passed": true
            },
            {
              "name": "All native form-pack checks pass",
              "passed": true
            },
            {
              "name": "Preparer cannot approve own form_pack",
              "passed": true
            },
            {
              "name": "Internal pack has no filing authority",
              "passed": true
            },
            {
              "name": "Pack lifecycle leaves ledger unchanged",
              "passed": true
            },
            {
              "name": "Independent expected COGS is $450",
              "passed": true
            }
          ],
          "commands": [
            {
              "role": "preparer",
              "operation": "book.create",
              "outcome": "accepted",
              "code": null,
              "ms": 5.687,
              "expectation": "observed"
            },
            {
              "role": "security",
              "operation": "access.initialize",
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              "code": null,
              "ms": 2.479,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "work.control",
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              "code": null,
              "ms": 1.958,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "intake.analyze.enqueue",
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              "code": null,
              "ms": 2.201,
              "expectation": "observed"
            },
            {
              "role": "worker",
              "operation": "work.claim",
              "outcome": "accepted",
              "code": null,
              "ms": 1.697,
              "expectation": "observed"
            },
            {
              "role": "worker",
              "operation": "work.run",
              "outcome": "accepted",
              "code": null,
              "ms": 9.011,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.case.create",
              "outcome": "accepted",
              "code": null,
              "ms": 2.946,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.source.prepare",
              "outcome": "accepted",
              "code": null,
              "ms": 6.598,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.source.review",
              "outcome": "refused",
              "code": "FORBIDDEN",
              "ms": 1.508,
              "expectation": "expected_guard"
            },
            {
              "role": "reviewer",
              "operation": "forms.source.review",
              "outcome": "accepted",
              "code": null,
              "ms": 6.093,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.pack.prepare",
              "outcome": "accepted",
              "code": null,
              "ms": 10.887,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.pack.review",
              "outcome": "refused",
              "code": "FORBIDDEN",
              "ms": 1.811,
              "expectation": "expected_guard"
            },
            {
              "role": "reviewer",
              "operation": "forms.pack.review",
              "outcome": "accepted",
              "code": null,
              "ms": 6.793,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.pack.export",
              "outcome": "accepted",
              "code": null,
              "ms": 8.62,
              "expectation": "observed"
            }
          ],
          "ms": 2255.762667002273,
          "output": {
            "inputs": {
              "beginning_inventory": "100.00",
              "purchases": "500.00",
              "labor": "0.00",
              "materials": "0.00",
              "other_costs": "0.00",
              "ending_inventory": "150.00",
              "method": "Fictional reviewed FIFO policy",
              "method_reviewed": true
            },
            "native_result": {
              "amounts_cents": {
                "beginning_inventory": 10000,
                "ending_inventory": 15000,
                "labor": 0,
                "materials": 0,
                "other_costs": 0,
                "purchases": 50000
              },
              "calculation_checks_pass": true,
              "checks": {
                "inventory_method_reviewed": true,
                "nonnegative_cogs": true
              },
              "cogs_cents": 45000,
              "filing_enabled": false,
              "goods_available_cents": 60000,
              "kind": "cogs",
              "official_form": false,
              "rule_hash": "c480dc661d783c2a5b7cb41081e2a28ef965f5c57e5f82934d2a70c46e3fbd87",
              "schema": "pw-preparation-packs/3.1.5",
              "scope": "reviewed input arithmetic; no accounting-method election is made",
              "warnings": [
                "Cost capitalization and inventory method are accountant decisions, not inferred from an invoice"
              ],
              "year": 2025
            },
            "source_bound_inputs": 1,
            "explicit_assumptions": 7
          },
          "facts": [
            [
              "Checks",
              "9 passed"
            ],
            [
              "Commands",
              "14"
            ]
          ]
        },
        {
          "id": "pack-contractor_nec",
          "title": "Review contractor pack",
          "description": "Mapped 2026 source fields and supplied full-year assertions support contractor NEC preparation.",
          "state": "passed",
          "checks": [
            {
              "name": "Actual original cleared by configured real scanner",
              "passed": true
            },
            {
              "name": "Native analysis has no posting authority",
              "passed": true
            },
            {
              "name": "Preparer cannot approve own form_source",
              "passed": true
            },
            {
              "name": "Expected real literal field found",
              "passed": true
            },
            {
              "name": "All native form-pack checks pass",
              "passed": true
            },
            {
              "name": "Preparer cannot approve own form_pack",
              "passed": true
            },
            {
              "name": "Internal pack has no filing authority",
              "passed": true
            },
            {
              "name": "Pack lifecycle leaves ledger unchanged",
              "passed": true
            }
          ],
          "commands": [
            {
              "role": "preparer",
              "operation": "book.create",
              "outcome": "accepted",
              "code": null,
              "ms": 16.743,
              "expectation": "observed"
            },
            {
              "role": "security",
              "operation": "access.initialize",
              "outcome": "accepted",
              "code": null,
              "ms": 12.014,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "work.control",
              "outcome": "accepted",
              "code": null,
              "ms": 1.886,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "intake.analyze.enqueue",
              "outcome": "accepted",
              "code": null,
              "ms": 2.152,
              "expectation": "observed"
            },
            {
              "role": "worker",
              "operation": "work.claim",
              "outcome": "accepted",
              "code": null,
              "ms": 1.666,
              "expectation": "observed"
            },
            {
              "role": "worker",
              "operation": "work.run",
              "outcome": "accepted",
              "code": null,
              "ms": 11.995,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.case.create",
              "outcome": "accepted",
              "code": null,
              "ms": 2.823,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.source.prepare",
              "outcome": "accepted",
              "code": null,
              "ms": 7.556,
              "expectation": "observed"
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            {
              "role": "preparer",
              "operation": "forms.source.review",
              "outcome": "refused",
              "code": "FORBIDDEN",
              "ms": 1.891,
              "expectation": "expected_guard"
            },
            {
              "role": "reviewer",
              "operation": "forms.source.review",
              "outcome": "accepted",
              "code": null,
              "ms": 6.698,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.pack.prepare",
              "outcome": "accepted",
              "code": null,
              "ms": 11.702,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.pack.review",
              "outcome": "refused",
              "code": "FORBIDDEN",
              "ms": 1.589,
              "expectation": "expected_guard"
            },
            {
              "role": "reviewer",
              "operation": "forms.pack.review",
              "outcome": "accepted",
              "code": null,
              "ms": 7.349,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.pack.export",
              "outcome": "accepted",
              "code": null,
              "ms": 9.211,
              "expectation": "observed"
            }
          ],
          "ms": 2297.6571659964975,
          "output": {
            "inputs": {
              "vendors": [
                {
                  "id": "v1",
                  "name": "Fictional vendor",
                  "classification": "reportable_nonemployee_service",
                  "w9_reviewed": true
                }
              ],
              "payments": [
                {
                  "id": "p1",
                  "vendor_id": "v1",
                  "date": "2026-09-01",
                  "channel": "direct",
                  "amount": "2000.00",
                  "backup_withheld": "0.00"
                }
              ],
              "full_year_complete": true
            },
            "native_result": {
              "calculation_checks_pass": true,
              "checks": {
                "classification:v1": true,
                "full_year_complete": true,
                "w9_reviewed:v1": true
              },
              "filing_enabled": false,
              "kind": "contractor_nec",
              "official_form": false,
              "rule_hash": "c480dc661d783c2a5b7cb41081e2a28ef965f5c57e5f82934d2a70c46e3fbd87",
              "schema": "pw-preparation-packs/3.1.5",
              "source": "https://www.irs.gov/businesses/small-businesses-self-employed/am-i-required-to-file-a-form-1099-or-other-information-return",
              "threshold_cents": 200000,
              "vendors": [
                {
                  "backup_withheld_cents": 0,
                  "compensation_box": "1a",
                  "name": "Fictional vendor",
                  "network_cents": 0,
                  "payment_ids": [
                    "p1"
                  ],
                  "reportable_cents": 200000,
                  "reporting_trigger": true,
                  "threshold_cents": 200000,
                  "vendor_id": "v1"
                }
              ],
              "warnings": [
                "NEC-only classified service-payment workpaper; not a full information-return obligation engine",
                "2026 cash tips and overtime are included subsets, never added again to compensation",
                "direct sales, golden parachutes, exemptions, corrections and state filing require separate review",
                "No government-form PDF, recipient-copy certification or electronic transmission"
              ],
              "year": 2026
            },
            "source_bound_inputs": 1,
            "explicit_assumptions": 10
          },
          "facts": [
            [
              "Checks",
              "8 passed"
            ],
            [
              "Commands",
              "14"
            ]
          ]
        },
        {
          "id": "filing-guard",
          "title": "Check filing boundary",
          "description": "The native transmission command returns the expected unimplemented guard.",
          "state": "passed",
          "checks": [
            {
              "name": "Preparer cannot self-post",
              "passed": true
            },
            {
              "name": "Replay reuses posted result without double posting",
              "passed": true
            },
            {
              "name": "Tax authority transmission explicitly unimplemented",
              "passed": true
            }
          ],
          "commands": [
            {
              "role": "preparer",
              "operation": "book.create",
              "outcome": "accepted",
              "code": null,
              "ms": 5.606,
              "expectation": "observed"
            },
            {
              "role": "security",
              "operation": "access.initialize",
              "outcome": "accepted",
              "code": null,
              "ms": 2.441,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "journal.prepare",
              "outcome": "accepted",
              "code": null,
              "ms": 2.056,
              "expectation": "observed"
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            {
              "role": "preparer",
              "operation": "journal.post",
              "outcome": "refused",
              "code": "FORBIDDEN",
              "ms": 2.071,
              "expectation": "expected_guard"
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            {
              "role": "reviewer",
              "operation": "journal.post",
              "outcome": "accepted",
              "code": null,
              "ms": 4.753,
              "expectation": "observed"
            },
            {
              "role": "reviewer",
              "operation": "journal.post",
              "outcome": "accepted",
              "code": null,
              "ms": 1.096,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "filing.prepare",
              "outcome": "accepted",
              "code": null,
              "ms": 3.776,
              "expectation": "observed"
            },
            {
              "role": "reviewer",
              "operation": "filing.review",
              "outcome": "accepted",
              "code": null,
              "ms": 3.809,
              "expectation": "observed"
            },
            {
              "role": "reviewer",
              "operation": "filing.submit",
              "outcome": "refused",
              "code": "TAX_AUTHORITY_TRANSMISSION_NOT_IMPLEMENTED",
              "ms": 2.126,
              "expectation": "expected_guard"
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            "filing_implemented": false,
            "submission": false,
            "native_guard": "TAX_AUTHORITY_TRANSMISSION_NOT_IMPLEMENTED"
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          "facts": [
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              "3 passed"
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            [
              "Commands",
              "9"
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          ]
        }
      ],
      "scope": "Internal preparation and specialist handoff. No complete tax liability, official return or tax-authority transmission."
    },
    {
      "id": "firm",
      "title": "Firm workflow & handoff",
      "subtitle": "Source correction, recognition draft and reviewer posting, tracked completion, monthly work and recorded handoff, verified recovery.",
      "story": "Selected native scenarios, each using its own isolated fictional book. Reviewed source fields and explicit assumptions remain visible.",
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          "name": "Actual original cleared by configured real scanner",
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        {
          "name": "Native analysis has no posting authority",
          "passed": true
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        {
          "name": "Preparer cannot approve own document_packet",
          "passed": true
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        {
          "name": "All native calculation checks pass",
          "passed": true
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        {
          "name": "Preparer cannot approve own accounting_workpaper",
          "passed": true
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        {
          "name": "Preparation/review/export do not post financial entries",
          "passed": true
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        {
          "name": "Export is internal and transmission disabled",
          "passed": true
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        {
          "name": "Independent fixture expected period_recognition_cents",
          "passed": true
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        {
          "name": "Preparer cannot approve own document_packet",
          "passed": true
        },
        {
          "name": "Old packet is superseded after review",
          "passed": true
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        {
          "name": "Superseded source blocks old workpaper export",
          "passed": true
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        {
          "name": "Actual original cleared by configured real scanner",
          "passed": true
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        {
          "name": "Native analysis has no posting authority",
          "passed": true
        },
        {
          "name": "Preparer cannot approve own document_packet",
          "passed": true
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        {
          "name": "All native calculation checks pass",
          "passed": true
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        {
          "name": "Preparer cannot approve own accounting_workpaper",
          "passed": true
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        {
          "name": "Preparation/review/export do not post financial entries",
          "passed": true
        },
        {
          "name": "Export is internal and transmission disabled",
          "passed": true
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        {
          "name": "Independent fixture expected period_recognition_cents",
          "passed": true
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        {
          "name": "Recognition draft does not post",
          "passed": true
        },
        {
          "name": "Reviewer posts exactly $100 expense",
          "passed": true
        },
        {
          "name": "Old ledger-bound export is now stale",
          "passed": true
        },
        {
          "name": "Actual original cleared by configured real scanner",
          "passed": true
        },
        {
          "name": "Native analysis has no posting authority",
          "passed": true
        },
        {
          "name": "Preparer cannot approve own form_source",
          "passed": true
        },
        {
          "name": "Preparer cannot approve own jev_plan",
          "passed": true
        },
        {
          "name": "Synthetic advisory makes zero provider calls",
          "passed": true
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        {
          "name": "Advisory is not accounting evidence",
          "passed": true
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        {
          "name": "Preparer cannot approve own flow_task",
          "passed": true
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        {
          "name": "Tracked task completes without financial authority",
          "passed": true
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        {
          "name": "Advisory/task did not change posted financial ledger",
          "passed": true
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        {
          "name": "Monthly generation creates two jobs and does not duplicate",
          "passed": true
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        {
          "name": "Recorded handoff reaches delivered state",
          "passed": true
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        {
          "name": "Firm task actions do not change ledger",
          "passed": true
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        {
          "name": "Preparer cannot self-post",
          "passed": true
        },
        {
          "name": "Replay reuses posted result without double posting",
          "passed": true
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        {
          "name": "Restored encrypted rows decrypt to identical report",
          "passed": true
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        {
          "name": "Native exported book ZIP verifies",
          "passed": true
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      "commands": [
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          "role": "preparer",
          "operation": "book.create",
          "outcome": "accepted",
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          "ms": 6.869,
          "expectation": "observed"
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        {
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          "operation": "journal.prepare",
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        {
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          "role": "preparer",
          "operation": "intake.packet.prepare",
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          "ms": 3.826,
          "expectation": "observed"
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        {
          "role": "preparer",
          "operation": "intake.packet.review",
          "outcome": "refused",
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          "ms": 1.5,
          "expectation": "expected_guard"
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        {
          "role": "reviewer",
          "operation": "intake.packet.review",
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          "ms": 3.207,
          "expectation": "observed"
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        {
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        {
          "role": "preparer",
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        {
          "role": "reviewer",
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          "ms": 8.468,
          "expectation": "observed"
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          "operation": "intake.packet.prepare",
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          "ms": 4.12,
          "expectation": "observed"
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        {
          "role": "preparer",
          "operation": "intake.packet.review",
          "outcome": "refused",
          "code": "FORBIDDEN",
          "ms": 1.528,
          "expectation": "expected_guard"
        },
        {
          "role": "reviewer",
          "operation": "intake.packet.review",
          "outcome": "accepted",
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          "ms": 3.504,
          "expectation": "observed"
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        {
          "role": "preparer",
          "operation": "accounting.workpaper.export",
          "outcome": "refused",
          "code": "REVIEWED_PACKET_REQUIRED",
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          "expectation": "expected_guard"
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        {
          "role": "preparer",
          "operation": "book.create",
          "outcome": "accepted",
          "code": null,
          "ms": 4.741,
          "expectation": "observed"
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        {
          "role": "security",
          "operation": "access.initialize",
          "outcome": "accepted",
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          "ms": 1.828,
          "expectation": "observed"
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        {
          "role": "preparer",
          "operation": "journal.prepare",
          "outcome": "accepted",
          "code": null,
          "ms": 1.952,
          "expectation": "observed"
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        {
          "role": "reviewer",
          "operation": "journal.post",
          "outcome": "accepted",
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          "ms": 5.37,
          "expectation": "observed"
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        {
          "role": "preparer",
          "operation": "work.control",
          "outcome": "accepted",
          "code": null,
          "ms": 1.932,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "intake.analyze.enqueue",
          "outcome": "accepted",
          "code": null,
          "ms": 2.233,
          "expectation": "observed"
        },
        {
          "role": "worker",
          "operation": "work.claim",
          "outcome": "accepted",
          "code": null,
          "ms": 1.794,
          "expectation": "observed"
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        {
          "role": "worker",
          "operation": "work.run",
          "outcome": "accepted",
          "code": null,
          "ms": 8.959,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "intake.packet.prepare",
          "outcome": "accepted",
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          "ms": 4.07,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "intake.packet.review",
          "outcome": "refused",
          "code": "FORBIDDEN",
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          "expectation": "expected_guard"
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        {
          "role": "reviewer",
          "operation": "intake.packet.review",
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          "expectation": "observed"
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          "role": "preparer",
          "operation": "accounting.workpaper.prepare",
          "outcome": "accepted",
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          "ms": 20.602,
          "expectation": "observed"
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        {
          "role": "preparer",
          "operation": "accounting.workpaper.review",
          "outcome": "refused",
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          "expectation": "expected_guard"
        },
        {
          "role": "reviewer",
          "operation": "accounting.workpaper.review",
          "outcome": "accepted",
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          "ms": 6.929,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "accounting.workpaper.export",
          "outcome": "accepted",
          "code": null,
          "ms": 9.512,
          "expectation": "observed"
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        {
          "role": "preparer",
          "operation": "accounting.workpaper.journal.prepare",
          "outcome": "accepted",
          "code": null,
          "ms": 7.62,
          "expectation": "observed"
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        {
          "role": "reviewer",
          "operation": "journal.post",
          "outcome": "accepted",
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          "ms": 9.249,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "accounting.workpaper.export",
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          "code": "STALE_WORKPAPER_LEDGER",
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          "expectation": "expected_guard"
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        {
          "role": "preparer",
          "operation": "book.create",
          "outcome": "accepted",
          "code": null,
          "ms": 5.217,
          "expectation": "observed"
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        {
          "role": "security",
          "operation": "access.initialize",
          "outcome": "accepted",
          "code": null,
          "ms": 1.889,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "work.control",
          "outcome": "accepted",
          "code": null,
          "ms": 2.232,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "intake.analyze.enqueue",
          "outcome": "accepted",
          "code": null,
          "ms": 2.147,
          "expectation": "observed"
        },
        {
          "role": "worker",
          "operation": "work.claim",
          "outcome": "accepted",
          "code": null,
          "ms": 1.748,
          "expectation": "observed"
        },
        {
          "role": "worker",
          "operation": "work.run",
          "outcome": "accepted",
          "code": null,
          "ms": 8.656,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "forms.case.create",
          "outcome": "accepted",
          "code": null,
          "ms": 3.269,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "forms.source.prepare",
          "outcome": "accepted",
          "code": null,
          "ms": 8.163,
          "expectation": "observed"
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        {
          "role": "preparer",
          "operation": "forms.source.review",
          "outcome": "refused",
          "code": "FORBIDDEN",
          "ms": 1.793,
          "expectation": "expected_guard"
        },
        {
          "role": "reviewer",
          "operation": "forms.source.review",
          "outcome": "accepted",
          "code": null,
          "ms": 7.149,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "jev.plan.prepare",
          "outcome": "accepted",
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          "ms": 235.488,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "jev.plan.simulate",
          "outcome": "accepted",
          "code": null,
          "ms": 136.838,
          "expectation": "observed"
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        {
          "role": "preparer",
          "operation": "jev.plan.review",
          "outcome": "refused",
          "code": "FORBIDDEN",
          "ms": 1.918,
          "expectation": "expected_guard"
        },
        {
          "role": "reviewer",
          "operation": "jev.plan.review",
          "outcome": "accepted",
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          "ms": 74.434,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "flow.task.accept",
          "outcome": "accepted",
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          "ms": 65.531,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "flow.task.submit",
          "outcome": "accepted",
          "code": null,
          "ms": 18.395,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "flow.task.review",
          "outcome": "refused",
          "code": "FORBIDDEN",
          "ms": 1.67,
          "expectation": "expected_guard"
        },
        {
          "role": "reviewer",
          "operation": "flow.task.review",
          "outcome": "accepted",
          "code": null,
          "ms": 17.649,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "flow.case.read",
          "outcome": "accepted",
          "code": null,
          "ms": 36.213,
          "expectation": "observed"
        },
        {
          "role": "preparer",
          "operation": "book.create",
          "outcome": "accepted",
          "code": null,
          "ms": 5.648,
          "expectation": "observed"
        },
        {
          "role": "security",
          "operation": "access.initialize",
          "outcome": "accepted",
          "code": null,
          "ms": 2.233,
          "expectation": "observed"
        },
        {
          "role": "preparer",
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              "warnings": [
                "book_schedule_only_not_MACRS_179_bonus_or_recapture",
                "full_month_policy_is_an_explicit_book_assumption"
              ]
            },
            "source_bound_inputs": 1,
            "explicit_assumptions": 6,
            "recognition_posted": true,
            "source_correction": false
          },
          "facts": [
            [
              "Checks",
              "11 passed"
            ],
            [
              "Commands",
              "18"
            ]
          ]
        },
        {
          "id": "tracked-work",
          "title": "Complete tracked work",
          "description": "The explicitly synthetic advisory fixture proposes work. Reviewed source completion is separately tracked; no provider is called.",
          "state": "passed",
          "checks": [
            {
              "name": "Actual original cleared by configured real scanner",
              "passed": true
            },
            {
              "name": "Native analysis has no posting authority",
              "passed": true
            },
            {
              "name": "Preparer cannot approve own form_source",
              "passed": true
            },
            {
              "name": "Preparer cannot approve own jev_plan",
              "passed": true
            },
            {
              "name": "Synthetic advisory makes zero provider calls",
              "passed": true
            },
            {
              "name": "Advisory is not accounting evidence",
              "passed": true
            },
            {
              "name": "Preparer cannot approve own flow_task",
              "passed": true
            },
            {
              "name": "Tracked task completes without financial authority",
              "passed": true
            },
            {
              "name": "Advisory/task did not change posted financial ledger",
              "passed": true
            }
          ],
          "commands": [
            {
              "role": "preparer",
              "operation": "book.create",
              "outcome": "accepted",
              "code": null,
              "ms": 5.217,
              "expectation": "observed"
            },
            {
              "role": "security",
              "operation": "access.initialize",
              "outcome": "accepted",
              "code": null,
              "ms": 1.889,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "work.control",
              "outcome": "accepted",
              "code": null,
              "ms": 2.232,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "intake.analyze.enqueue",
              "outcome": "accepted",
              "code": null,
              "ms": 2.147,
              "expectation": "observed"
            },
            {
              "role": "worker",
              "operation": "work.claim",
              "outcome": "accepted",
              "code": null,
              "ms": 1.748,
              "expectation": "observed"
            },
            {
              "role": "worker",
              "operation": "work.run",
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              "code": null,
              "ms": 8.656,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.case.create",
              "outcome": "accepted",
              "code": null,
              "ms": 3.269,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.source.prepare",
              "outcome": "accepted",
              "code": null,
              "ms": 8.163,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "forms.source.review",
              "outcome": "refused",
              "code": "FORBIDDEN",
              "ms": 1.793,
              "expectation": "expected_guard"
            },
            {
              "role": "reviewer",
              "operation": "forms.source.review",
              "outcome": "accepted",
              "code": null,
              "ms": 7.149,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "jev.plan.prepare",
              "outcome": "accepted",
              "code": null,
              "ms": 235.488,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "jev.plan.simulate",
              "outcome": "accepted",
              "code": null,
              "ms": 136.838,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "jev.plan.review",
              "outcome": "refused",
              "code": "FORBIDDEN",
              "ms": 1.918,
              "expectation": "expected_guard"
            },
            {
              "role": "reviewer",
              "operation": "jev.plan.review",
              "outcome": "accepted",
              "code": null,
              "ms": 74.434,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "flow.task.accept",
              "outcome": "accepted",
              "code": null,
              "ms": 65.531,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "flow.task.submit",
              "outcome": "accepted",
              "code": null,
              "ms": 18.395,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "flow.task.review",
              "outcome": "refused",
              "code": "FORBIDDEN",
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              "expectation": "expected_guard"
            },
            {
              "role": "reviewer",
              "operation": "flow.task.review",
              "outcome": "accepted",
              "code": null,
              "ms": 17.649,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "flow.case.read",
              "outcome": "accepted",
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              "ms": 36.213,
              "expectation": "observed"
            }
          ],
          "ms": 2824.010874988744,
          "output": {
            "mode": "explicit_builtin_synthetic_advisory",
            "live_provider": false,
            "task_completion": "Native accepted task completed using reviewed source evidence; see saved checks."
          },
          "facts": [
            [
              "Checks",
              "9 passed"
            ],
            [
              "Commands",
              "19"
            ]
          ]
        },
        {
          "id": "practice",
          "title": "Review & record handoff",
          "description": "Closed periods, monthly plan, duplicate-safe generation, questions, review and locally recorded delivery.",
          "state": "passed",
          "checks": [
            {
              "name": "Monthly generation creates two jobs and does not duplicate",
              "passed": true
            },
            {
              "name": "Recorded handoff reaches delivered state",
              "passed": true
            },
            {
              "name": "Firm task actions do not change ledger",
              "passed": true
            }
          ],
          "commands": [
            {
              "role": "preparer",
              "operation": "book.create",
              "outcome": "accepted",
              "code": null,
              "ms": 5.648,
              "expectation": "observed"
            },
            {
              "role": "security",
              "operation": "access.initialize",
              "outcome": "accepted",
              "code": null,
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              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "period.create",
              "outcome": "accepted",
              "code": null,
              "ms": 2.245,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "journal.prepare",
              "outcome": "accepted",
              "code": null,
              "ms": 2.39,
              "expectation": "observed"
            },
            {
              "role": "reviewer",
              "operation": "journal.post",
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              "ms": 4.461,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "statement.import",
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              "ms": 2.39,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "reconciliation.prepare",
              "outcome": "accepted",
              "code": null,
              "ms": 2.86,
              "expectation": "observed"
            },
            {
              "role": "reviewer",
              "operation": "reconciliation.review",
              "outcome": "accepted",
              "code": null,
              "ms": 2.692,
              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "trust.scope.save",
              "outcome": "accepted",
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              "ms": 2.149,
              "expectation": "observed"
            },
            {
              "role": "reviewer",
              "operation": "trust.scope.review",
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            },
            {
              "role": "reviewer",
              "operation": "period.close",
              "outcome": "accepted",
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              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "statement.import",
              "outcome": "accepted",
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              "expectation": "observed"
            },
            {
              "role": "preparer",
              "operation": "reconciliation.prepare",
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            },
            {
              "role": "reviewer",
              "operation": "reconciliation.review",
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              "ms": 3.209,
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            },
            {
              "role": "preparer",
              "operation": "trust.scope.save",
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            {
              "role": "reviewer",
              "operation": "trust.scope.review",
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            },
            {
              "role": "reviewer",
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            },
            {
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            },
            {
              "role": "preparer",
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            },
            {
              "role": "preparer",
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            {
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          ],
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              "books": [
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              "plans": [
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                  "client_code": "FICT-DEMO",
                  "template": "monthly_bookkeeping",
                  "state": "active",
                  "preparer_id": "15ef62bb-a797-4397-94af-176eb0e1a78f",
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                  "book_name": "Fictional monthly firm work",
                  "template": "monthly_bookkeeping",
                  "start": "2026-09-01",
                  "end": "2026-09-30",
                  "due": "2026-10-10",
                  "due_basis": "firm_service_target_not_tax_deadline",
                  "state": "ready",
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                  "answered_questions": 0,
                  "overdue": true,
                  "assigned_to_me": true,
                  "is_my_client_action": false,
                  "preparer_id": "15ef62bb-a797-4397-94af-176eb0e1a78f",
                  "reviewer_id": "09cfb593-2c05-4751-bfb0-a508359c7215",
                  "prepare_minutes": 90,
                  "review_minutes": 30
                },
                {
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                  "book_name": "Fictional monthly firm work",
                  "template": "monthly_bookkeeping",
                  "start": "2026-08-01",
                  "end": "2026-08-31",
                  "due": "2026-09-10",
                  "due_basis": "firm_service_target_not_tax_deadline",
                  "state": "delivered",
                  "open_questions": 0,
                  "answered_questions": 0,
                  "overdue": false,
                  "assigned_to_me": true,
                  "is_my_client_action": false,
                  "preparer_id": "15ef62bb-a797-4397-94af-176eb0e1a78f",
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                  "review_minutes": 30
                }
              ],
              "team": [
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                  "label": "Owner \u00b7 c4d1e6",
                  "roles": [
                    "owner"
                  ],
                  "book_ids": [
                    "924a2ce9-0368-4245-8669-80bb76c85032"
                  ]
                },
                {
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                  "label": "Preparer \u00b7 15ef62",
                  "roles": [
                    "preparer"
                  ],
                  "book_ids": [
                    "924a2ce9-0368-4245-8669-80bb76c85032"
                  ]
                },
                {
                  "id": "09cfb593-2c05-4751-bfb0-a508359c7215",
                  "label": "Reviewer \u00b7 09cfb5",
                  "roles": [
                    "reviewer"
                  ],
                  "book_ids": [
                    "924a2ce9-0368-4245-8669-80bb76c85032"
                  ]
                }
              ],
              "counts": {
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                "waiting_client": 0,
                "returned": 0,
                "ready_review": 0,
                "ready_delivery": 0,
                "in_progress": 0,
                "ready": 1,
                "paused": 0,
                "delivered": 1,
                "cancelled": 0
              },
              "total_jobs": 2,
              "projection_complete_within_authorized_scope": true,
              "unscoped_books_excluded": 0,
              "as_of": "2026-10-12T18:43:29.491779Z",
              "client_answers_included": false,
              "llm_calls": 0,
              "measured_effort_minutes": null,
              "measured_cost_per_close": null,
              "scope": "explicit_book_grants_within_authenticated_tenant",
              "real_client_approved": false
            },
            "external_message_sent": false,
            "recipient_acknowledgment": false
          },
          "facts": [
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              "Checks",
              "3 passed"
            ],
            [
              "Commands",
              "24"
            ]
          ]
        },
        {
          "id": "export-recovery",
          "title": "Verify record recovery",
          "description": "An isolated encrypted-store snapshot decrypts to an identical report; the native book ZIP verifies.",
          "state": "passed",
          "checks": [
            {
              "name": "Preparer cannot self-post",
              "passed": true
            },
            {
              "name": "Replay reuses posted result without double posting",
              "passed": true
            },
            {
              "name": "Restored encrypted rows decrypt to identical report",
              "passed": true
            },
            {
              "name": "Native exported book ZIP verifies",
              "passed": true
            }
          ],
          "commands": [
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              "role": "preparer",
              "operation": "book.create",
              "outcome": "accepted",
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            },
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            },
            {
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            },
            {
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            },
            {
              "role": "reviewer",
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            },
            {
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            }
          ],
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            "zip_verified": true,
            "profile": "Consistent isolated synthetic SQLite snapshot; full stopped-state/password backup utility tested separately.",
            "restored_totals": {
              "debits": 100000,
              "credits": 100000,
              "assets": 100000,
              "liabilities": 0,
              "contributed_equity": 100000,
              "unclosed_earnings_since_inception": 0,
              "revenue": 0,
              "expenses": 0,
              "profit": 0,
              "cash": 100000,
              "ar": 0,
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            }
          },
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            ],
            [
              "Commands",
              "7"
            ]
          ]
        }
      ],
      "scope": "Tracked advisory uses the explicit native synthetic fixture with zero provider calls. Delivery is recorded locally; recipient acknowledgment and real client admission remain open."
    }
  ],
  "verification": {
    "browser_checks": [
      {
        "name": "Exactly three main demo cards",
        "passed": true
      },
      {
        "name": "Advanced individual demos collapsed by default",
        "passed": true
      },
      {
        "name": "All 31 individual demos remain available",
        "passed": true
      },
      {
        "name": "Accounting showcase completes real native core workflow",
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      },
      {
        "name": "Accounting has all 26 expected checks",
        "passed": true
      },
      {
        "name": "Accounting exact independent stock/profit values",
        "passed": true
      },
      {
        "name": "showcase-tax selects only its allowlisted steps",
        "passed": true
      },
      {
        "name": "showcase-tax all selected native steps pass",
        "passed": true
      },
      {
        "name": "showcase-tax combined result state passes",
        "passed": true
      },
      {
        "name": "showcase-tax visible selected step count",
        "passed": true
      },
      {
        "name": "showcase-tax command/check/time stats recorded",
        "passed": true
      },
      {
        "name": "showcase-tax aggregate download contains all real outputs and traces",
        "passed": true
      },
      {
        "name": "showcase-tax individual native inspection available",
        "passed": true
      },
      {
        "name": "showcase-firm selects only its allowlisted steps",
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      },
      {
        "name": "showcase-firm all selected native steps pass",
        "passed": true
      },
      {
        "name": "showcase-firm combined result state passes",
        "passed": true
      },
      {
        "name": "showcase-firm visible selected step count",
        "passed": true
      },
      {
        "name": "showcase-firm command/check/time stats recorded",
        "passed": true
      },
      {
        "name": "showcase-firm aggregate download contains all real outputs and traces",
        "passed": true
      },
      {
        "name": "showcase-firm individual native inspection available",
        "passed": true
      },
      {
        "name": "Advanced individual demos expand on demand",
        "passed": true
      },
      {
        "name": "Advanced search remains functional",
        "passed": true
      },
      {
        "name": "Three cards fit mobile without horizontal overflow",
        "passed": true
      },
      {
        "name": "No browser script errors",
        "passed": true
      },
      {
        "name": "No unintended failed or blocked showcase steps",
        "passed": true
      }
    ],
    "finish_checks": [
      {
        "name": "Only three primary launch buttons on the default library",
        "passed": true
      },
      {
        "name": "History and unavailable paths are collapsed with advanced demos",
        "passed": true
      },
      {
        "name": "All saved showcase cards retain passed stats after reload",
        "passed": true
      },
      {
        "name": "Grouped request rejects DEMO_ID_INVALID",
        "passed": true
      },
      {
        "name": "Grouped request rejects DEMO_ID_REQUIRED",
        "passed": true
      },
      {
        "name": "Grouped mutation requires CSRF",
        "passed": true
      },
      {
        "name": "Invalid grouped requests create no phantom runs",
        "passed": true
      },
      {
        "name": "Saved tax showcase reopens with all seven steps",
        "passed": true
      },
      {
        "name": "Collapsed advanced history can be reopened",
        "passed": true
      },
      {
        "name": "Final mobile layout has no overflow",
        "passed": true
      },
      {
        "name": "All grouped runs have durable batch identity and passed state",
        "passed": true
      }
    ]
  }
}
