# Counsel advice — Anchor Marine chapter 11 claim review

## Executive assessment

For Anchor Marine Fabrication, Inc. matter CB-RS-2801, the review identified 16 source-supported exceptions requiring action before 2026-09-04. The assessment concerns Gulfline Steel Supply and the supplied record for Texas.

## Method and record coverage

The review inventoried all 96 production files, read the 33 controlling, corroborating, and control records, searched the email exports, and checked metadata for the designated chain-of-custody sample. Conclusions are limited to the synthetic production supplied for this benchmark matter.

## Findings

### F-01 — scheduled-claim mismatch (critical)

The records do not reconcile for scheduled-claim mismatch: one source states the operative date is 2025-11-26 under control reference CB-RS-2801-A547, while the corroborating source states the acknowledged date is 2025-12-05 under response reference CB-RS-2801-J688.

Primary source: `/workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md`

Corroborating source: `/workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md`

Recommended action: Before 2026-09-04, obtain a signed ratification and update the controlling register; owner: Dominic Alvarez.

### F-02 — duplicate proof of claim (high)

The records do not reconcile for duplicate proof of claim: one source states the controlling amount is $2,105,139.00, while the corroborating source states the reconciliation and counterparty record use $2,126,778.00.

Primary source: `/workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv`

Corroborating source: `/workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv`

Recommended action: Before 2026-09-04, recalculate the exposure and preserve the supporting ledger; owner: Priya Raman.

### F-03 — secured-status defect (high)

The records do not reconcile for secured-status defect: one source states approval is attributed to Lena Varga as the sole authorized reviewer, while the corroborating source states the approval log names Rafael Okafor and contains no entry for Lena Varga.

Primary source: `/workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html`

Corroborating source: `/workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html`

Recommended action: Before 2026-09-04, secure written consent from the authorized decision-maker; owner: Elliot Mercer.

### F-04 — priority classification error (medium)

The records do not reconcile for priority classification error: one source states the item is recorded as closed without exception in CB-RS-2801-D356, while the corroborating source states the later status register marks it open and escalated in CB-RS-2801-M604.

Primary source: `/workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt`

Corroborating source: `/workspace/documents/08_tax/058_tax_executed_instrument.txt`

Recommended action: Before 2026-09-04, issue a corrective notice using the contractually operative method; owner: Talia Brooks.

### F-05 — executory-contract cure dispute (medium)

The records do not reconcile for executory-contract cure dispute: one source states the applicable location is Southern District of Texas Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Texas operations outside Southern District of Texas Bankruptcy Court.

Primary source: `/workspace/documents/02_claims_register/013_claims_register_review_memorandum.json`

Corroborating source: `/workspace/documents/08_tax/061_tax_review_memorandum.json`

Recommended action: Before 2026-09-04, escalate the conflict to the responsible legal and business owners; owner: Jonas Feld.

### F-06 — lease rejection deadline (low)

The records do not reconcile for lease rejection deadline: one source states the threshold is 2% with no stated tolerance, while the corroborating source states the applied threshold is 8% and produced a different exception result.

Primary source: `/workspace/documents/02_claims_register/016_claims_register_status_report.md`

Corroborating source: `/workspace/documents/08_tax/064_tax_status_report.md`

Recommended action: Before 2026-09-04, document the governing interpretation before the deadline; owner: Mei Whitaker.

### F-07 — postpetition invoice (critical)

The records do not reconcile for postpetition invoice: one source states formal notice must use notices-anchor_marine_fabrication_inc@example.test, while the corroborating source states the only delivery record was sent to archive-gulfline_steel_supply@example.test.

Primary source: `/workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml`

Corroborating source: `/workspace/documents/09_litigation/067_litigation_correspondence.eml`

Recommended action: Before 2026-09-04, place the affected population on hold pending reconciliation; owner: Caleb Hassan.

### F-08 — critical-vendor overstatement (high)

The records do not reconcile for critical-vendor overstatement: one source states the governed population contains 144 records through 2025-08-27, while the corroborating source states the certification covers 58 records through 2025-09-26.

Primary source: `/workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml`

Corroborating source: `/workspace/documents/09_litigation/070_litigation_formal_notice.xml`

Recommended action: Before 2026-09-04, amend the closing or response checklist with a dated cure item; owner: Leona Park.

### F-09 — setoff assertion (high)

The records do not reconcile for setoff assertion: one source states the operative date is 2025-10-29 under control reference CB-RS-2801-I639, while the corroborating source states the acknowledged date is 2025-12-03 under response reference CB-RS-2801-R764.

Primary source: `/workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md`

Corroborating source: `/workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md`

Recommended action: Before 2026-09-04, obtain a signed ratification and update the controlling register; owner: Isaac Romero.

### F-10 — guaranty overlap (medium)

The records do not reconcile for guaranty overlap: one source states the controlling amount is $1,133,027.00, while the corroborating source states the reconciliation and counterparty record use $1,292,554.00.

Primary source: `/workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv`

Corroborating source: `/workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv`

Recommended action: Before 2026-09-04, recalculate the exposure and preserve the supporting ledger; owner: Sofia Bennett.

### F-11 — tax priority period (medium)

The records do not reconcile for tax priority period: one source states approval is attributed to Lena Varga as the sole authorized reviewer, while the corroborating source states the approval log names Henry Cho and contains no entry for Lena Varga.

Primary source: `/workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html`

Corroborating source: `/workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html`

Recommended action: Before 2026-09-04, secure written consent from the authorized decision-maker; owner: Adrian Mensah.

### F-12 — DIP budget variance (low)

The records do not reconcile for DIP budget variance: one source states the item is recorded as closed without exception in CB-RS-2801-L863, while the corroborating source states the later status register marks it open and escalated in CB-RS-2801-U781.

Primary source: `/workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt`

Corroborating source: `/workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt`

Recommended action: Before 2026-09-04, issue a corrective notice using the contractually operative method; owner: Willa Novak.

### F-13 — cash-collateral reporting gap (critical)

The records do not reconcile for cash-collateral reporting gap: one source states the applicable location is Southern District of Texas Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Texas operations outside Southern District of Texas Bankruptcy Court.

Primary source: `/workspace/documents/05_cash_management/037_cash_management_review_memorandum.json`

Corroborating source: `/workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json`

Recommended action: Before 2026-09-04, escalate the conflict to the responsible legal and business owners; owner: Theo Laurent.

### F-14 — ballot amount discrepancy (high)

The records do not reconcile for ballot amount discrepancy: one source states the threshold is 15% with no stated tolerance, while the corroborating source states the applied threshold is 22% and produced a different exception result.

Primary source: `/workspace/documents/05_cash_management/040_cash_management_status_report.md`

Corroborating source: `/workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md`

Recommended action: Before 2026-09-04, document the governing interpretation before the deadline; owner: Amara Patel.

### F-15 — notice-address defect (high)

The records do not reconcile for notice-address defect: one source states formal notice must use notices-anchor_marine_fabrication_inc@example.test, while the corroborating source states the only delivery record was sent to archive-gulfline_steel_supply@example.test.

Primary source: `/workspace/documents/06_financing/043_financing_correspondence.eml`

Corroborating source: `/workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml`

Recommended action: Before 2026-09-04, place the affected population on hold pending reconciliation; owner: Henry Cho.

### F-16 — reserve calculation error (medium)

The records do not reconcile for reserve calculation error: one source states the governed population contains 186 records through 2026-02-25, while the corroborating source states the certification covers 56 records through 2026-03-25.

Primary source: `/workspace/documents/06_financing/046_financing_formal_notice.xml`

Corroborating source: `/workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml`

Recommended action: Before 2026-09-04, amend the closing or response checklist with a dated cure item; owner: Nadine Flores.

## Recommended next actions

Sequence the critical and high findings first, assign the named owners, preserve the cited records, and document any resolution in the controlling matter register before the stated deadline.

## Assumptions and limitations

This analysis is confined to task cb100-041-anchor-marine and the supplied synthetic evidence. It does not rely on external facts, does not resolve disputed law, and is not legal advice for a real person or entity.

Before 2026-09-04, obtain a signed ratification and update the controlling register; owner: Dominic Alvarez.

Before 2026-09-04, recalculate the exposure and preserve the supporting ledger; owner: Priya Raman.

Before 2026-09-04, secure written consent from the authorized decision-maker; owner: Elliot Mercer.

Before 2026-09-04, issue a corrective notice using the contractually operative method; owner: Talia Brooks.

Before 2026-09-04, escalate the conflict to the responsible legal and business owners; owner: Jonas Feld.

Before 2026-09-04, document the governing interpretation before the deadline; owner: Mei Whitaker.

Before 2026-09-04, place the affected population on hold pending reconciliation; owner: Caleb Hassan.

Before 2026-09-04, amend the closing or response checklist with a dated cure item; owner: Leona Park.

Before 2026-09-04, obtain a signed ratification and update the controlling register; owner: Isaac Romero.

Before 2026-09-04, recalculate the exposure and preserve the supporting ledger; owner: Sofia Bennett.

Before 2026-09-04, secure written consent from the authorized decision-maker; owner: Adrian Mensah.

Before 2026-09-04, issue a corrective notice using the contractually operative method; owner: Willa Novak.

Before 2026-09-04, escalate the conflict to the responsible legal and business owners; owner: Theo Laurent.

Before 2026-09-04, document the governing interpretation before the deadline; owner: Amara Patel.

Before 2026-09-04, place the affected population on hold pending reconciliation; owner: Henry Cho.

Before 2026-09-04, amend the closing or response checklist with a dated cure item; owner: Nadine Flores.

Southern District of Texas Bankruptcy Court

Prompt: You are debtor-side restructuring counsel for Anchor Marine Fabrication, Inc. The partner responsible for this matter needs a defensible decision record before the next client call. A vessel fabricator must reconcile steel claims, lien assertions, postpetition deliveries, and disputed critical-vendor payments. Decision due 2026-09-04. Texas law governs; Southern District of Texas Bankruptcy Court is the forum. Prioritize conflicts between signed instruments and later operational records. Work out the defensible position from the matter production and leave an audit-ready exception tracker and concise advice for the supervising lawyer. Keep confirmed conflicts separate from open questions, cite the records that actually control each conclusion, and do not fill gaps with outside facts.

Complete at least 46 successful, argument-specific evidence and output calls.

Find and read the 33 controlling, corroborating, and work-product-control records in full.

Inspect file metadata for the eight designated critical primary records before relying on them.

Confirm the sandbox's allowed document and output roots.

Inventory all 96 records so the relevant sources are discovered among the context records.

Search the production for email evidence that may corroborate or contradict formal records.

Leave only findings.json and advice.md in the output workspace.

Create both final work products through the sandbox MCP surface.

Produce findings.json as a valid JSON object.

Report exactly 16 confirmed exceptions.

Use each stable finding ID exactly once.

Set schema_version to the released matter value '1.0'.

Set task_id to the released matter value 'cb100-041-anchor-marine'.

Set matter_number to the released matter value 'CB-RS-2801'.

Set prepared_for to the released matter value 'Anchor Marine Fabrication, Inc.'.

Set as_of to the released matter value '2026-09-04'.

Include the confirmed F-01 exception for scheduled-claim mismatch.

Preserve F-01's id from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's issue from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's severity from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's primary_source from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's corroborating_source from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Reconcile F-01 using the exact controlled facts ['2025-11-26', 'CB-RS-2801-A547', '2025-12-05', 'CB-RS-2801-J688'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-01's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Dominic Alvarez'] for F-01.

Include the confirmed F-02 exception for duplicate proof of claim.

Preserve F-02's id from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's issue from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's severity from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's primary_source from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's corroborating_source from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Reconcile F-02 using the exact controlled facts ['$2,105,139.00', '$2,126,778.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-02's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Priya Raman'] for F-02.

Include the confirmed F-03 exception for secured-status defect.

Preserve F-03's id from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's issue from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's severity from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's primary_source from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's corroborating_source from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Reconcile F-03 using the exact controlled facts ['Lena Varga', 'Rafael Okafor'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-03's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Elliot Mercer'] for F-03.

Include the confirmed F-04 exception for priority classification error.

Preserve F-04's id from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's issue from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's severity from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's primary_source from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's corroborating_source from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Reconcile F-04 using the exact controlled facts ['closed without exception', 'CB-RS-2801-D356', 'open and escalated', 'CB-RS-2801-M604'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-04's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Talia Brooks'] for F-04.

Include the confirmed F-05 exception for executory-contract cure dispute.

Preserve F-05's id from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's issue from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's severity from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's primary_source from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's corroborating_source from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Reconcile F-05 using the exact controlled facts ['Southern District of Texas Bankruptcy Court', 'Texas'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-05's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Jonas Feld'] for F-05.

Include the confirmed F-06 exception for lease rejection deadline.

Preserve F-06's id from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's issue from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's severity from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's primary_source from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's corroborating_source from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Reconcile F-06 using the exact controlled facts ['2%', '8%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-06's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Mei Whitaker'] for F-06.

Include the confirmed F-07 exception for postpetition invoice.

Preserve F-07's id from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's issue from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's severity from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's primary_source from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's corroborating_source from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Reconcile F-07 using the exact controlled facts ['notices-anchor_marine_fabrication_inc@example.test', 'archive-gulfline_steel_supply@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-07's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Caleb Hassan'] for F-07.

Include the confirmed F-08 exception for critical-vendor overstatement.

Preserve F-08's id from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's issue from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's severity from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's primary_source from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's corroborating_source from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Reconcile F-08 using the exact controlled facts ['144 records', '2025-08-27', '58 records', '2025-09-26'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-08's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Leona Park'] for F-08.

Include the confirmed F-09 exception for setoff assertion.

Preserve F-09's id from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's issue from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's severity from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's primary_source from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's corroborating_source from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Reconcile F-09 using the exact controlled facts ['2025-10-29', 'CB-RS-2801-I639', '2025-12-03', 'CB-RS-2801-R764'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-09's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Isaac Romero'] for F-09.

Include the confirmed F-10 exception for guaranty overlap.

Preserve F-10's id from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's issue from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's severity from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's primary_source from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's corroborating_source from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Reconcile F-10 using the exact controlled facts ['$1,133,027.00', '$1,292,554.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-10's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Sofia Bennett'] for F-10.

Include the confirmed F-11 exception for tax priority period.

Preserve F-11's id from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's issue from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's severity from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's primary_source from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's corroborating_source from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Reconcile F-11 using the exact controlled facts ['Lena Varga', 'Henry Cho'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-11's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Adrian Mensah'] for F-11.

Include the confirmed F-12 exception for DIP budget variance.

Preserve F-12's id from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's issue from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's severity from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's primary_source from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's corroborating_source from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Reconcile F-12 using the exact controlled facts ['closed without exception', 'CB-RS-2801-L863', 'open and escalated', 'CB-RS-2801-U781'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-12's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Willa Novak'] for F-12.

Include the confirmed F-13 exception for cash-collateral reporting gap.

Preserve F-13's id from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's issue from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's severity from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's primary_source from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's corroborating_source from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Reconcile F-13 using the exact controlled facts ['Southern District of Texas Bankruptcy Court', 'Texas'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-13's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Theo Laurent'] for F-13.

Include the confirmed F-14 exception for ballot amount discrepancy.

Preserve F-14's id from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's issue from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's severity from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's primary_source from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's corroborating_source from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Reconcile F-14 using the exact controlled facts ['15%', '22%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-14's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Amara Patel'] for F-14.

Include the confirmed F-15 exception for notice-address defect.

Preserve F-15's id from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's issue from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's severity from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's primary_source from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's corroborating_source from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Reconcile F-15 using the exact controlled facts ['notices-anchor_marine_fabrication_inc@example.test', 'archive-gulfline_steel_supply@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-15's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Henry Cho'] for F-15.

Include the confirmed F-16 exception for reserve calculation error.

Preserve F-16's id from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's issue from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's severity from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's primary_source from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's corroborating_source from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Reconcile F-16 using the exact controlled facts ['186 records', '2026-02-25', '56 records', '2026-03-25'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-16's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-04', 'Nadine Flores'] for F-16.

Include the 'Executive assessment' decision section in advice.md.

Include the 'Method and record coverage' decision section in advice.md.

Include the 'Findings' decision section in advice.md.

Include the 'Recommended next actions' decision section in advice.md.

Include the 'Assumptions and limitations' decision section in advice.md.

Explain F-01 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-02 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-03 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-04 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-05 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-06 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-07 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-08 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-09 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-10 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-11 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-12 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-13 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-14 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-15 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-16 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Do not claim the production has no issues or that every record is consistent.

The CB-RS-2801 production contains independently maintained records; a defensible answer must preserve each supported conflict and its cure owner.


# Counsel advice — Birch Aviation lease reconciliation

## Executive assessment

For Birch Regional Aviation LLC matter CB-RS-2802, the review identified 16 source-supported exceptions requiring action before 2026-09-08. The assessment concerns Skyframe Aircraft Leasing and the supplied record for Virginia.

## Method and record coverage

The review inventoried all 96 production files, read the 33 controlling, corroborating, and control records, searched the email exports, and checked metadata for the designated chain-of-custody sample. Conclusions are limited to the synthetic production supplied for this benchmark matter.

## Findings

### F-01 — scheduled-claim mismatch (critical)

The records do not reconcile for scheduled-claim mismatch: one source states the operative date is 2025-09-10 under control reference CB-RS-2802-A350, while the corroborating source states the acknowledged date is 2025-10-04 under response reference CB-RS-2802-J257.

Primary source: `/workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md`

Corroborating source: `/workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md`

Recommended action: Before 2026-09-08, obtain a signed ratification and update the controlling register; owner: Priya Raman.

### F-02 — duplicate proof of claim (high)

The records do not reconcile for duplicate proof of claim: one source states the controlling amount is $3,295,696.00, while the corroborating source states the reconciliation and counterparty record use $3,587,892.00.

Primary source: `/workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv`

Corroborating source: `/workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv`

Recommended action: Before 2026-09-08, recalculate the exposure and preserve the supporting ledger; owner: Elliot Mercer.

### F-03 — secured-status defect (high)

The records do not reconcile for secured-status defect: one source states approval is attributed to Samuel Kim as the sole authorized reviewer, while the corroborating source states the approval log names Dominic Alvarez and contains no entry for Samuel Kim.

Primary source: `/workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html`

Corroborating source: `/workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html`

Recommended action: Before 2026-09-08, secure written consent from the authorized decision-maker; owner: Talia Brooks.

### F-04 — priority classification error (medium)

The records do not reconcile for priority classification error: one source states the item is recorded as closed without exception in CB-RS-2802-D750, while the corroborating source states the later status register marks it open and escalated in CB-RS-2802-M634.

Primary source: `/workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt`

Corroborating source: `/workspace/documents/08_tax/058_tax_executed_instrument.txt`

Recommended action: Before 2026-09-08, issue a corrective notice using the contractually operative method; owner: Jonas Feld.

### F-05 — executory-contract cure dispute (medium)

The records do not reconcile for executory-contract cure dispute: one source states the applicable location is Eastern District of Virginia Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Virginia operations outside Eastern District of Virginia Bankruptcy Court.

Primary source: `/workspace/documents/02_claims_register/013_claims_register_review_memorandum.json`

Corroborating source: `/workspace/documents/08_tax/061_tax_review_memorandum.json`

Recommended action: Before 2026-09-08, escalate the conflict to the responsible legal and business owners; owner: Mei Whitaker.

### F-06 — lease rejection deadline (low)

The records do not reconcile for lease rejection deadline: one source states the threshold is 15% with no stated tolerance, while the corroborating source states the applied threshold is 22% and produced a different exception result.

Primary source: `/workspace/documents/02_claims_register/016_claims_register_status_report.md`

Corroborating source: `/workspace/documents/08_tax/064_tax_status_report.md`

Recommended action: Before 2026-09-08, document the governing interpretation before the deadline; owner: Caleb Hassan.

### F-07 — postpetition invoice (critical)

The records do not reconcile for postpetition invoice: one source states formal notice must use notices-birch_regional_aviation_llc@example.test, while the corroborating source states the only delivery record was sent to archive-skyframe_aircraft_leasing@example.test.

Primary source: `/workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml`

Corroborating source: `/workspace/documents/09_litigation/067_litigation_correspondence.eml`

Recommended action: Before 2026-09-08, place the affected population on hold pending reconciliation; owner: Leona Park.

### F-08 — critical-vendor overstatement (high)

The records do not reconcile for critical-vendor overstatement: one source states the governed population contains 148 records through 2025-08-31, while the corroborating source states the certification covers 48 records through 2025-09-20.

Primary source: `/workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml`

Corroborating source: `/workspace/documents/09_litigation/070_litigation_formal_notice.xml`

Recommended action: Before 2026-09-08, amend the closing or response checklist with a dated cure item; owner: Isaac Romero.

### F-09 — setoff assertion (high)

The records do not reconcile for setoff assertion: one source states the operative date is 2026-01-11 under control reference CB-RS-2802-I833, while the corroborating source states the acknowledged date is 2026-02-09 under response reference CB-RS-2802-R917.

Primary source: `/workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md`

Corroborating source: `/workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md`

Recommended action: Before 2026-09-08, obtain a signed ratification and update the controlling register; owner: Sofia Bennett.

### F-10 — guaranty overlap (medium)

The records do not reconcile for guaranty overlap: one source states the controlling amount is $5,991,033.00, while the corroborating source states the reconciliation and counterparty record use $6,068,566.00.

Primary source: `/workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv`

Corroborating source: `/workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv`

Recommended action: Before 2026-09-08, recalculate the exposure and preserve the supporting ledger; owner: Adrian Mensah.

### F-11 — tax priority period (medium)

The records do not reconcile for tax priority period: one source states approval is attributed to Samuel Kim as the sole authorized reviewer, while the corroborating source states the approval log names Micah Sullivan and contains no entry for Samuel Kim.

Primary source: `/workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html`

Corroborating source: `/workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html`

Recommended action: Before 2026-09-08, secure written consent from the authorized decision-maker; owner: Willa Novak.

### F-12 — DIP budget variance (low)

The records do not reconcile for DIP budget variance: one source states the item is recorded as closed without exception in CB-RS-2802-L633, while the corroborating source states the later status register marks it open and escalated in CB-RS-2802-U764.

Primary source: `/workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt`

Corroborating source: `/workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt`

Recommended action: Before 2026-09-08, issue a corrective notice using the contractually operative method; owner: Theo Laurent.

### F-13 — cash-collateral reporting gap (critical)

The records do not reconcile for cash-collateral reporting gap: one source states the applicable location is Eastern District of Virginia Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Virginia operations outside Eastern District of Virginia Bankruptcy Court.

Primary source: `/workspace/documents/05_cash_management/037_cash_management_review_memorandum.json`

Corroborating source: `/workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json`

Recommended action: Before 2026-09-08, escalate the conflict to the responsible legal and business owners; owner: Amara Patel.

### F-14 — ballot amount discrepancy (high)

The records do not reconcile for ballot amount discrepancy: one source states the threshold is 2% with no stated tolerance, while the corroborating source states the applied threshold is 8% and produced a different exception result.

Primary source: `/workspace/documents/05_cash_management/040_cash_management_status_report.md`

Corroborating source: `/workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md`

Recommended action: Before 2026-09-08, document the governing interpretation before the deadline; owner: Henry Cho.

### F-15 — notice-address defect (high)

The records do not reconcile for notice-address defect: one source states formal notice must use notices-birch_regional_aviation_llc@example.test, while the corroborating source states the only delivery record was sent to archive-skyframe_aircraft_leasing@example.test.

Primary source: `/workspace/documents/06_financing/043_financing_correspondence.eml`

Corroborating source: `/workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml`

Recommended action: Before 2026-09-08, place the affected population on hold pending reconciliation; owner: Nadine Flores.

### F-16 — reserve calculation error (medium)

The records do not reconcile for reserve calculation error: one source states the governed population contains 171 records through 2025-05-06, while the corroborating source states the certification covers 47 records through 2025-05-25.

Primary source: `/workspace/documents/06_financing/046_financing_formal_notice.xml`

Corroborating source: `/workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml`

Recommended action: Before 2026-09-08, amend the closing or response checklist with a dated cure item; owner: Micah Sullivan.

## Recommended next actions

Sequence the critical and high findings first, assign the named owners, preserve the cited records, and document any resolution in the controlling matter register before the stated deadline.

## Assumptions and limitations

This analysis is confined to task cb100-042-birch-aviation and the supplied synthetic evidence. It does not rely on external facts, does not resolve disputed law, and is not legal advice for a real person or entity.

Before 2026-09-08, obtain a signed ratification and update the controlling register; owner: Priya Raman.

Before 2026-09-08, recalculate the exposure and preserve the supporting ledger; owner: Elliot Mercer.

Before 2026-09-08, secure written consent from the authorized decision-maker; owner: Talia Brooks.

Before 2026-09-08, issue a corrective notice using the contractually operative method; owner: Jonas Feld.

Before 2026-09-08, escalate the conflict to the responsible legal and business owners; owner: Mei Whitaker.

Before 2026-09-08, document the governing interpretation before the deadline; owner: Caleb Hassan.

Before 2026-09-08, place the affected population on hold pending reconciliation; owner: Leona Park.

Before 2026-09-08, amend the closing or response checklist with a dated cure item; owner: Isaac Romero.

Before 2026-09-08, obtain a signed ratification and update the controlling register; owner: Sofia Bennett.

Before 2026-09-08, recalculate the exposure and preserve the supporting ledger; owner: Adrian Mensah.

Before 2026-09-08, secure written consent from the authorized decision-maker; owner: Willa Novak.

Before 2026-09-08, issue a corrective notice using the contractually operative method; owner: Theo Laurent.

Before 2026-09-08, escalate the conflict to the responsible legal and business owners; owner: Amara Patel.

Before 2026-09-08, document the governing interpretation before the deadline; owner: Henry Cho.

Before 2026-09-08, place the affected population on hold pending reconciliation; owner: Nadine Flores.

Before 2026-09-08, amend the closing or response checklist with a dated cure item; owner: Micah Sullivan.

Eastern District of Virginia Bankruptcy Court

Prompt: You are debtor-side restructuring counsel for Birch Regional Aviation LLC. A late document production changed the factual picture, and the matter team needs the entire record reconciled from first principles. Aircraft and gate leases carry cure disputes, guaranties, and notice addresses that changed shortly before the petition date. Decision due 2026-09-08. Virginia law governs; Eastern District of Virginia Bankruptcy Court is the forum. Separate confirmed exceptions from items that merely require follow-up. Work out the defensible position from the matter production and leave an audit-ready exception tracker and concise advice for the supervising lawyer. Keep confirmed conflicts separate from open questions, cite the records that actually control each conclusion, and do not fill gaps with outside facts.

Complete at least 46 successful, argument-specific evidence and output calls.

Find and read the 33 controlling, corroborating, and work-product-control records in full.

Inspect file metadata for the eight designated critical primary records before relying on them.

Confirm the sandbox's allowed document and output roots.

Inventory all 96 records so the relevant sources are discovered among the context records.

Search the production for email evidence that may corroborate or contradict formal records.

Leave only findings.json and advice.md in the output workspace.

Create both final work products through the sandbox MCP surface.

Produce findings.json as a valid JSON object.

Report exactly 16 confirmed exceptions.

Use each stable finding ID exactly once.

Set schema_version to the released matter value '1.0'.

Set task_id to the released matter value 'cb100-042-birch-aviation'.

Set matter_number to the released matter value 'CB-RS-2802'.

Set prepared_for to the released matter value 'Birch Regional Aviation LLC'.

Set as_of to the released matter value '2026-09-08'.

Include the confirmed F-01 exception for scheduled-claim mismatch.

Preserve F-01's id from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's issue from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's severity from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's primary_source from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's corroborating_source from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Reconcile F-01 using the exact controlled facts ['2025-09-10', 'CB-RS-2802-A350', '2025-10-04', 'CB-RS-2802-J257'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-01's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Priya Raman'] for F-01.

Include the confirmed F-02 exception for duplicate proof of claim.

Preserve F-02's id from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's issue from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's severity from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's primary_source from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's corroborating_source from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Reconcile F-02 using the exact controlled facts ['$3,295,696.00', '$3,587,892.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-02's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Elliot Mercer'] for F-02.

Include the confirmed F-03 exception for secured-status defect.

Preserve F-03's id from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's issue from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's severity from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's primary_source from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's corroborating_source from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Reconcile F-03 using the exact controlled facts ['Samuel Kim', 'Dominic Alvarez'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-03's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Talia Brooks'] for F-03.

Include the confirmed F-04 exception for priority classification error.

Preserve F-04's id from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's issue from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's severity from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's primary_source from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's corroborating_source from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Reconcile F-04 using the exact controlled facts ['closed without exception', 'CB-RS-2802-D750', 'open and escalated', 'CB-RS-2802-M634'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-04's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Jonas Feld'] for F-04.

Include the confirmed F-05 exception for executory-contract cure dispute.

Preserve F-05's id from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's issue from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's severity from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's primary_source from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's corroborating_source from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Reconcile F-05 using the exact controlled facts ['Eastern District of Virginia Bankruptcy Court', 'Virginia'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-05's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Mei Whitaker'] for F-05.

Include the confirmed F-06 exception for lease rejection deadline.

Preserve F-06's id from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's issue from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's severity from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's primary_source from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's corroborating_source from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Reconcile F-06 using the exact controlled facts ['15%', '22%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-06's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Caleb Hassan'] for F-06.

Include the confirmed F-07 exception for postpetition invoice.

Preserve F-07's id from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's issue from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's severity from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's primary_source from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's corroborating_source from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Reconcile F-07 using the exact controlled facts ['notices-birch_regional_aviation_llc@example.test', 'archive-skyframe_aircraft_leasing@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-07's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Leona Park'] for F-07.

Include the confirmed F-08 exception for critical-vendor overstatement.

Preserve F-08's id from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's issue from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's severity from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's primary_source from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's corroborating_source from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Reconcile F-08 using the exact controlled facts ['148 records', '2025-08-31', '48 records', '2025-09-20'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-08's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Isaac Romero'] for F-08.

Include the confirmed F-09 exception for setoff assertion.

Preserve F-09's id from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's issue from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's severity from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's primary_source from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's corroborating_source from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Reconcile F-09 using the exact controlled facts ['2026-01-11', 'CB-RS-2802-I833', '2026-02-09', 'CB-RS-2802-R917'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-09's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Sofia Bennett'] for F-09.

Include the confirmed F-10 exception for guaranty overlap.

Preserve F-10's id from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's issue from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's severity from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's primary_source from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's corroborating_source from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Reconcile F-10 using the exact controlled facts ['$5,991,033.00', '$6,068,566.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-10's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Adrian Mensah'] for F-10.

Include the confirmed F-11 exception for tax priority period.

Preserve F-11's id from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's issue from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's severity from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's primary_source from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's corroborating_source from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Reconcile F-11 using the exact controlled facts ['Samuel Kim', 'Micah Sullivan'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-11's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Willa Novak'] for F-11.

Include the confirmed F-12 exception for DIP budget variance.

Preserve F-12's id from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's issue from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's severity from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's primary_source from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's corroborating_source from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Reconcile F-12 using the exact controlled facts ['closed without exception', 'CB-RS-2802-L633', 'open and escalated', 'CB-RS-2802-U764'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-12's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Theo Laurent'] for F-12.

Include the confirmed F-13 exception for cash-collateral reporting gap.

Preserve F-13's id from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's issue from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's severity from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's primary_source from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's corroborating_source from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Reconcile F-13 using the exact controlled facts ['Eastern District of Virginia Bankruptcy Court', 'Virginia'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-13's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Amara Patel'] for F-13.

Include the confirmed F-14 exception for ballot amount discrepancy.

Preserve F-14's id from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's issue from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's severity from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's primary_source from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's corroborating_source from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Reconcile F-14 using the exact controlled facts ['2%', '8%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-14's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Henry Cho'] for F-14.

Include the confirmed F-15 exception for notice-address defect.

Preserve F-15's id from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's issue from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's severity from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's primary_source from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's corroborating_source from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Reconcile F-15 using the exact controlled facts ['notices-birch_regional_aviation_llc@example.test', 'archive-skyframe_aircraft_leasing@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-15's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Nadine Flores'] for F-15.

Include the confirmed F-16 exception for reserve calculation error.

Preserve F-16's id from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's issue from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's severity from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's primary_source from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's corroborating_source from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Reconcile F-16 using the exact controlled facts ['171 records', '2025-05-06', '47 records', '2025-05-25'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-16's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-08', 'Micah Sullivan'] for F-16.

Include the 'Executive assessment' decision section in advice.md.

Include the 'Method and record coverage' decision section in advice.md.

Include the 'Findings' decision section in advice.md.

Include the 'Recommended next actions' decision section in advice.md.

Include the 'Assumptions and limitations' decision section in advice.md.

Explain F-01 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-02 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-03 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-04 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-05 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-06 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-07 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-08 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-09 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-10 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-11 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-12 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-13 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-14 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-15 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-16 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Do not claim the production has no issues or that every record is consistent.

Reconcile controlling and corroborating records

The CB-RS-2802 production contains independently maintained records; a defensible answer must preserve each supported conflict and its cure owner.

Timestamp recency does not establish legal priority, execution, or approval authority.

Report primary records without reconciliation

Primary records alone conceal the operational conflicts that create the actionable exceptions.