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LICENSE-CODE

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+Apache License 2.0
+https://www.apache.org/licenses/LICENSE-2.0

LICENSE-DATA

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+Creative Commons Attribution 4.0 International
+https://creativecommons.org/licenses/by/4.0/

README.md

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+---
+license: cc-by-4.0
+task_categories:
+- question-answering
+- text-generation
+language:
+- en
+tags:
+- finance
+- erp
+- benchmark
+- agents
+- mcp
+- deterministic-evaluation
+pretty_name: LedgerBench-100
+size_categories:
+- n<1K
+---
+
+# LedgerBench-100
+
+LedgerBench-100 is a deterministic corporate-finance agent benchmark: 100 tasks over a
+shared simulated finance world (a D365-shaped ERP, an Odoo-shaped procure-to-pay and
+manufacturing surface, a QBO-style subsidiary ledger, a shared drive, email, document
+management, and frozen real SEC XBRL filings) served through 8 MCP
+servers exposing 66 tools. Tasks are in-fiction persona chat messages;
+the graded answer contract is discovered through the harness server's `reporting_fields`
+tool, the way a real reporting system's schema is read before filing into it.
+
+Grading is fully deterministic and binary — answer checks with typed tolerances, trace
+checks (required servers, reads before submission), and state checks that grade the world
+the agent leaves behind (committed payment runs, paid/rejected partitions, reason codes)
+plus a `writes_only` anti-hack veto. No LLM judge, no network, no clock in the reward path.
+
+## Measured contents
+
+- Tasks: 100 across 22 families: anomaly_triage (1), bank_rec (4), business_brief (3), business_brief_fb (3), cash_app (3), cash_forecast (2), close_mgmt (6), collections_ops (1), cross_system (7), erp_qa (11), erp_qa_fb (5), erpbench (10), expense_audit (4), finance_qa (10), finance_qa_fb (2), fpna (5), journal_entry (2), payment_proposal (2), payment_run (3), pbc (4), threeway_match (5), vendor_master (7)
+- Oracle walk length: min 3 / median 6 / max 104 MCP calls (1515 total)
+- Checks: 434 answer + 257 trace + 264 state = 955 graded checks
+- Context files: 59 seeded documents/inputs (36 unique) across 47 tasks; most context lives inside the world itself (ERP rows, workbooks, emails, filings)
+- Escalated variants: 30 tasks are escalations of a base task also in the release; 25 of them (`doc_mode = "buried"`) deliberately reuse the base persona message verbatim against a harder world — the governing policy must be found among seeded decoy documents — so those prompt texts appear twice by design
+- Prompt uniqueness across the 75 distinct prompts: maximum pairwise 5-shingle Jaccard 0.91411
+
+## What is included
+
+- `data/tasks.jsonl`: apex-accounting-compatible records (`task_id`, `task_name`, `world_id`, `prompt`, `context_files`, `rubric`, `gold_output`, `metadata`).
+- `tasks/`: one readable JSON record per task.
+- `task_files/`: seeded per-task context documents and input files.
+- `world/`: the world source — MCP framework, the eight servers, the deterministic verifier engine, the Streamable HTTP bridge, and the full SQL schema.
+- `trajectories/`: one normalized oracle MCP trajectory per task.
+- `reports/`: measured build and qualification evidence.
+
+The runnable form is the Harbor dataset `blobfishai/ledgerbench-100`: self-contained
+task packs (prepared SQLite world + runtime on a digest-pinned `python:3.12-slim`)
+whose `tests/test.sh` calls a token-gated `/verify` endpoint; the agent container
+never sees the verification token.
+
+## Measured qualification (600 executions)
+
+| Gate | Result |
+|---|---:|
+| Oracle replays | 100/100 reward 1.0 |
+| Deterministic replays (byte-identical reports) | 100/100 |
+
+| Negative control | Executions | False accepts |
+|---|---:|---:|
+| no_submit | 100 | 0 |
+| noop | 100 | 0 |
+| off_task_write | 100 | 0 |
+| wrong_submit | 100 | 0 |
+
+Full per-task evidence is in `reports/qualification.json`; do not infer a model score
+from the oracle trajectories.
+
+## Data provenance and contamination
+
+The company, its customers, vendors, employees, balances, and documents are synthetic
+(FinanceBenchmark-derived journal shapes with synthetic entities). The `filings` surface
+serves frozen real SEC XBRL facts (38 registrants, snapshot-pinned) — real public data,
+included under its own public-domain terms. Task text and gold answers are original to
+this release's source repository. Gold outputs are public, so this release suits
+transparent evaluation and RL experiments rather than secret-test claims.
+
+## Licenses
+
+Task data and documents are CC-BY-4.0. Benchmark code and harnesses are
+Apache-2.0. SEC XBRL facts are US-government public-domain data.

reports/build.json

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+{
+  "benchmark": "LedgerBench-100",
+  "checks": {
+    "answer_checks_total": 434,
+    "checks_total": 955,
+    "state_checks_total": 264,
+    "trace_checks_total": 257
+  },
+  "context_files": {
+    "tasks_with_context_files": 47,
+    "total": 59,
+    "unique_sha256": 36
+  },
+  "escalated_variant_pairs": 30,
+  "exact_duplicate_prompts": 25,
+  "family_count": 22,
+  "mcp_servers": 8,
+  "mcp_tools": 66,
+  "prompt_uniqueness": {
+    "maximum_jaccard_5_shingle": 1.0,
+    "pair_indices": [
+      1,
+      2
+    ]
+  },
+  "prompt_uniqueness_excluding_variant_pairs": {
+    "maximum_jaccard_5_shingle": 0.91411,
+    "pair_indices": [
+      23,
+      24
+    ]
+  },
+  "schema_version": "1.0",
+  "task_count": 100,
+  "tasks_per_family": {
+    "anomaly_triage": 1,
+    "bank_rec": 4,
+    "business_brief": 3,
+    "business_brief_fb": 3,
+    "cash_app": 3,
+    "cash_forecast": 2,
+    "close_mgmt": 6,
+    "collections_ops": 1,
+    "cross_system": 7,
+    "erp_qa": 11,
+    "erp_qa_fb": 5,
+    "erpbench": 10,
+    "expense_audit": 4,
+    "finance_qa": 10,
+    "finance_qa_fb": 2,
+    "fpna": 5,
+    "journal_entry": 2,
+    "payment_proposal": 2,
+    "payment_run": 3,
+    "pbc": 4,
+    "threeway_match": 5,
+    "vendor_master": 7
+  },
+  "verifier": {
+    "deterministic": true,
+    "model_calls": 0,
+    "network_calls": 0,
+    "random_calls": 0,
+    "wall_clock_reads_in_reward_path": 0
+  },
+  "version": "1.0.0",
+  "walk_len": {
+    "max": 104,
+    "median": 6,
+    "min": 3,
+    "total": 1515
+  }
+}

task_files/lgr100-001-duplicate-payment-mar/documents/duplicate-payment-control.md

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+# SOP-AP-07 — Duplicate disbursement control
+
+> Contoso Entertainment System USA · Accounts Payable · effective 2026-01-01 · v1.2
+> SIMULATION ONLY
+
+Duplicate payments are the most common avoidable loss in disbursements. Recovery after the
+fact depends on the vendor's goodwill, so the control is preventive: **no payment run is
+committed until its lines have been screened against already-settled history.**
+
+## 1. What counts as a suspected duplicate
+
+An open obligation is a suspected duplicate when it matches an **already-settled** obligation
+from the same vendor on **both**:
+
+- the same purchase-order reference, **and**
+- the same gross amount.
+
+Invoice numbers are not a reliable key. Vendors re-issue paper copies under a different
+number, and AP re-keys them; "OSINV-5521" and "5521-OPS" are the same debt.
+
+## 2. What does NOT count
+
+Matching on amount alone is not a duplicate finding. Vendors legitimately bill the same
+amount twice — recurring services, split deliveries, standard rate cards. **A different PO
+reference means a different obligation, however similar the amount.** Rejecting a valid
+invoice damages the vendor relationship and is treated as a control failure in its own right.
+
+Corroborate before rejecting: the vendor's own statement in the AP mailbox shows what they
+believe they are owed.
+
+## 3. Disposition
+
+A confirmed duplicate is rejected on the run with reason code `duplicate` and referred to the
+AP supervisor for credit. It is **not** deferred — deferring leaves it to be paid next week.
+
+## 4. Scope
+
+This screen runs on every payment proposal, whether or not cash is constrained. A fully
+fundable run is not a safe run.

task_files/lgr100-006-brief-caterpillar/documents/template--business-brief.md

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+# Business Brief Template (FIN-TPL-002)
+
+> SIMULATION ONLY
+
+Required sections for a counterparty credit brief presented to the treasury committee:
+
+1. **Company overview** — what they do, scale, segment mix.
+2. **Public financial position** — key balance-sheet items with reporting period and form
+   cited (long-term debt, equity, liquidity measures).
+3. **Leverage & trend** — long-term debt-to-equity per year and the 3-year average
+   (average of the yearly ratios, not ratio of averages).
+4. **Internal relationship** — do we already trade with them? Check both customer AND
+   vendor masters in the ERP; state the account id or "none".
+5. **Risk flags & recommendation** — analyst judgment, clearly separated from cited data.
+
+Numbers must come from tool calls (ERP or filings snapshot), never from memory.

task_files/lgr100-007-brief-caterpillar-esc-burie-quiet/documents/template--business-brief.md

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+# Business Brief Template (FIN-TPL-002)
+
+> SIMULATION ONLY
+
+Required sections for a counterparty credit brief presented to the treasury committee:
+
+1. **Company overview** — what they do, scale, segment mix.
+2. **Public financial position** — key balance-sheet items with reporting period and form
+   cited (long-term debt, equity, liquidity measures).
+3. **Leverage & trend** — long-term debt-to-equity per year and the 3-year average
+   (average of the yearly ratios, not ratio of averages).
+4. **Internal relationship** — do we already trade with them? Check both customer AND
+   vendor masters in the ERP; state the account id or "none".
+5. **Risk flags & recommendation** — analyst judgment, clearly separated from cited data.
+
+Numbers must come from tool calls (ERP or filings snapshot), never from memory.

task_files/lgr100-008-brief-caterpillar-v2/documents/policy--counterparty-credit.md

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+# Counterparty Credit Policy (TRS-POL-011)
+
+> SIMULATION ONLY
+
+**Effective:** 2026-01-01 · **Owner:** Treasury · **Version:** 1.1
+
+Leverage bands for counterparty credit briefs, applied to the **long-term
+debt-to-equity ratio of the most recent completed fiscal year**:
+
+| Band | LT debt / equity | Committee treatment |
+|---|---|---|
+| conservative | below 1.0 | standard terms |
+| **moderate** | 1.0 – 3.0 inclusive | standard terms, annual review |
+| over-levered | above 3.0 | enhanced review, security required |
+
+Rules:
+1. Ratios are computed from reported 10-K figures (equity including noncontrolling
+   interests); average-of-yearly-ratios for trend, never ratio-of-averages.
+2. The classification uses the latest completed fiscal year alone; the 3-year average is
+   context, not the classifier input.
+3. Any counterparty that is also an active customer or vendor in our ERP requires a
+   relationship note in the brief.

task_files/lgr100-008-brief-caterpillar-v2/documents/template--business-brief.md

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+# Business Brief Template (FIN-TPL-002)
+
+> SIMULATION ONLY
+
+Required sections for a counterparty credit brief presented to the treasury committee:
+
+1. **Company overview** — what they do, scale, segment mix.
+2. **Public financial position** — key balance-sheet items with reporting period and form
+   cited (long-term debt, equity, liquidity measures).
+3. **Leverage & trend** — long-term debt-to-equity per year and the 3-year average
+   (average of the yearly ratios, not ratio of averages).
+4. **Internal relationship** — do we already trade with them? Check both customer AND
+   vendor masters in the ERP; state the account id or "none".
+5. **Risk flags & recommendation** — analyst judgment, clearly separated from cited data.
+
+Numbers must come from tool calls (ERP or filings snapshot), never from memory.

task_files/lgr100-012-deduction-coding-mar/documents/copper-ridge-po.md

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+# Purchase Order CR-PO-8841 — Copper Ridge Retail
+
+> Customer purchase order, received 2026-01-12 · SIMULATION ONLY
+
+**Supplier:** Contoso Entertainment System USA
+**Ship to:** Copper Ridge Retail, Distribution Centre 4
+
+| Line | Item | Qty | Unit price | Extended |
+|---|---|---|---|---|
+| 1 | CES-AV-220 audio panel | 1,000 | **38.00** | 38,000.00 |
+| 2 | Freight (prepaid & added) | — | — | 2,000.00 |
+| | | | **PO total** | **40,000.00** |
+
+Pricing per the 2026 annual agreement, tier 3 (1,000+ units): **USD 38.00 per unit**.
+Any invoice presented above the tier price will be paid at the tier price pending correction.

task_files/lgr100-012-deduction-coding-mar/documents/deduction-policy.md

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+# SOP-AR-06 — Coding and routing customer deductions
+
+> Contoso Entertainment System USA · Accounts Receivable · effective 2026-01-01 · v3.0
+> SIMULATION ONLY
+
+A deduction is the difference between what was invoiced and what the customer paid. Every
+deduction is coded to exactly one reason and routed to the owning team. The reason-code
+taxonomy, each code's validity, owner and disposition live in the ERP entity
+`DeductionReasons` — read it, do not memorise it.
+
+## 1. Code from evidence, never from the remittance narrative
+
+The reason a customer *states* is the least reliable input we have. It is written by their AP
+clerk, often from a template, and it is frequently wrong even when the deduction itself is
+justified. Code from what the documents show: the order, the contract, the delivery evidence.
+
+Where the stated reason and the evidence disagree, the evidence governs, and the deduction is
+coded to what actually happened.
+
+## 2. Materiality
+
+Deductions **below USD 250.00** are coded `write_off_immaterial` and written off without
+investigation, **whatever reason is stated**. Chasing them costs more than they recover. This
+test is applied first, before any evidential analysis.
+
+## 3. Disposition
+
+| Validity | Consequence |
+|---|---|
+| valid claim | concede — issue a credit memo for the deduction |
+| not a valid claim | charge back to the customer and pursue through the owning team |
+
+The two totals are reported separately: conceded amount and chargeback amount. They are
+different lines in the AR bridge and must not be netted.
+
+## 4. Absence of evidence
+
+A deduction with no supporting documentation of any kind is not a claim we can assess. It is
+coded `unauthorized` and charged back. The customer may supply evidence later and reopen it.

task_files/lgr100-012-deduction-coding-mar/documents/sable-finch-allowance.md

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+# 2026 Trade Agreement — Sable & Finch (extract)
+
+> Contract SF-TA-2026, clause 7 · effective 2026-01-01 · SIMULATION ONLY
+
+**Clause 7 — Q1 promotional allowance.** In consideration of end-cap placement during the
+Q1 promotional window, Customer is entitled to an allowance of **10% of net invoiced value**
+on qualifying shipments made between 1 January and 31 March 2026.
+
+Customer may take the allowance **at the time of payment** by deducting it from the invoice;
+no prior credit memo is required. Contoso issues a confirming credit memo on receipt.

task_files/lgr100-015-cesp-four-week/documents/sop--cash-forecast-assumptions.md

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+# Cash Forecast Assumptions (TRS-SOP-004)
+
+> SIMULATION ONLY
+
+**Owner:** Treasury · **Version:** 1.0 · **Effective:** 2026-01-01
+
+Direct-method weekly forecast, weeks run Monday–Sunday.
+
+1. **Receipts:** open customer invoices are collected in the week of their due date
+   (no earlier, no later). Ignore invoices already past due at the forecast start unless
+   they fall inside the forecast window.
+2. **Disbursements:** open vendor invoices are paid in the week of their due date.
+3. **Payroll:** funded on the calendar dates in the payroll calendar (people.ops file on
+   the shared drive); include only dates inside the forecast window.
+4. Net cash per week = receipts − disbursements − payroll. No opening-balance roll-in;
+   the forecast reports flows, not balances.

task_files/lgr100-016-cesp-four-week-esc-burie-quiet/documents/sop--cash-forecast-assumptions.md

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+# Cash Forecast Assumptions (TRS-SOP-004)
+
+> SIMULATION ONLY
+
+**Owner:** Treasury · **Version:** 1.0 · **Effective:** 2026-01-01
+
+Direct-method weekly forecast, weeks run Monday–Sunday.
+
+1. **Receipts:** open customer invoices are collected in the week of their due date
+   (no earlier, no later). Ignore invoices already past due at the forecast start unless
+   they fall inside the forecast window.
+2. **Disbursements:** open vendor invoices are paid in the week of their due date.
+3. **Payroll:** funded on the calendar dates in the payroll calendar (people.ops file on
+   the shared drive); include only dates inside the forecast window.
+4. Net cash per week = receipts − disbursements − payroll. No opening-balance roll-in;
+   the forecast reports flows, not balances.

task_files/lgr100-017-period-lock-correction/documents/period-close-policy.md

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+# SOP-GL-05 — Period close and reopening
+
+> Contoso Entertainment System USA · Controllership · effective 2026-01-01 · v1.4
+> SIMULATION ONLY
+
+## 1. Period statuses
+
+| Status | Meaning |
+|---|---|
+| `open` | postings accepted |
+| `on_hold` | close in progress; only the close team's own adjusting entries, by exception |
+| `closed` | hard locked; the ERP refuses postings and no exception exists |
+
+Check `FiscalPeriods` before dating any journal. Do not infer a period's status from the
+calendar — the close calendar and the calendar month diverge routinely.
+
+## 2. Corrections to a closed period
+
+A misstatement discovered after a period is closed is **never** forced back into that period.
+Statutory reporting for a closed period has been filed; reopening it is a controller-level
+decision requiring an audit memo, and is not available to staff accountants.
+
+The correction is booked **in the earliest period that is currently `open`**, with the
+originating period named in the journal description so the audit trail connects them. Skip
+any period that is `on_hold` — an in-flight close is not a parking space for corrections.
+
+## 3. Reclassifications
+
+A coding correction moves the amount between expense accounts. It is a reclass, not a new
+expense: the debit and credit are both expense lines and the entry nets to zero P&L impact.
+Do not reverse and re-raise; book the reclass directly.
+
+## 4. Authority
+
+Reclasses below the staff-accountant delegation-of-authority threshold post directly. Above
+it, they stage for approval like any other journal.

task_files/lgr100-018-period-lock-correction-esc-burie-quiet/documents/period-close-policy.md

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+# SOP-GL-05 — Period close and reopening
+
+> Contoso Entertainment System USA · Controllership · effective 2026-01-01 · v1.4
+> SIMULATION ONLY
+
+## 1. Period statuses
+
+| Status | Meaning |
+|---|---|
+| `open` | postings accepted |
+| `on_hold` | close in progress; only the close team's own adjusting entries, by exception |
+| `closed` | hard locked; the ERP refuses postings and no exception exists |
+
+Check `FiscalPeriods` before dating any journal. Do not infer a period's status from the
+calendar — the close calendar and the calendar month diverge routinely.
+
+## 2. Corrections to a closed period
+
+A misstatement discovered after a period is closed is **never** forced back into that period.
+Statutory reporting for a closed period has been filed; reopening it is a controller-level
+decision requiring an audit memo, and is not available to staff accountants.
+
+The correction is booked **in the earliest period that is currently `open`**, with the
+originating period named in the journal description so the audit trail connects them. Skip
+any period that is `on_hold` — an in-flight close is not a parking space for corrections.
+
+## 3. Reclassifications
+
+A coding correction moves the amount between expense accounts. It is a reclass, not a new
+expense: the debit and credit are both expense lines and the entry nets to zero P&L impact.
+Do not reverse and re-raise; book the reclass directly.
+
+## 4. Authority
+
+Reclasses below the staff-accountant delegation-of-authority threshold post directly. Above
+it, they stage for approval like any other journal.

task_files/lgr100-019-revenue-recognition-tieout/documents/policy--revenue-recognition-tieout.md

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+# RAP-04 — Revenue recognition tie-out
+
+> Contoso Entertainment System USA · Revenue Accounting · effective 2026-01-01 · v2.1
+> SIMULATION ONLY
+
+Every contract in the FY26 contract register is tied out against its recognition schedule
+before the register is released to the external auditors. The tie-out has **two independent
+tests**. A contract passes only if it passes both.
+
+## 1. System of record
+
+The recognition schedule workbook is the system of record for recognised revenue. Recognised
+revenue for a contract is the **sum of that contract's schedule lines** — recompute it.
+
+The `Recognised USD (linked)` column on the contract register is a convenience formula that is
+refreshed by hand and pasted as values before each distribution. It is **not authoritative**
+and it is routinely stale. Compare `lastModifiedDateTime` on the two files before you rely on
+anything the register has cached; where they disagree, the schedule governs.
+
+## 2. Test A — amount
+
+Compare recognised revenue to the contract value. The permitted variance is **the greater of
+USD 100.00 or 0.1% of the contract value**. Variance inside that band is straight-line
+rounding drift and is not an exception.
+
+A contract whose variance falls outside the band is an **amount exception**.
+
+## 3. Test B — term alignment
+
+Run this test on **every** contract, including the ones that pass Test A. Total recognised
+revenue can tie to the cent while the revenue lands in the wrong periods, and that is the error
+the auditors ask about first.
+
+The schedule aligns to the term when both hold:
+
+- the **first** scheduled period is the calendar month of the contract start date, and
+- the **last** scheduled period is the calendar month of the contract end date.
+
+A schedule that begins before the start month, runs past the end month, or stops short of the
+end month is a **timing exception** — even where the total ties exactly. Accelerating a full
+contract value into a shortened window and trailing a period past the term end are both
+recognition errors and are reported the same way.
+
+## 4. Classification and reporting
+
+Each contract appears in at most one exception class:
+
+| Test A | Test B | Class |
+|---|---|---|
+| fail | any | amount exception |
+| pass | fail | timing exception |
+| pass | pass | clean — do not report |
+
+Amount variances are reported **by direction and never netted**: over-recognised (schedule
+exceeds contract value) and under-recognised (schedule falls short) are separate lines, because
+over-recognition is a restatement risk and under-recognition is a cut-off risk. Timing
+exceptions carry no amount variance by definition and are excluded from both totals.

task_files/lgr100-020-revenue-recognition-tieout-esc-burie-quiet/documents/policy--revenue-recognition-tieout.md

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+# RAP-04 — Revenue recognition tie-out
+
+> Contoso Entertainment System USA · Revenue Accounting · effective 2026-01-01 · v2.1
+> SIMULATION ONLY
+
+Every contract in the FY26 contract register is tied out against its recognition schedule
+before the register is released to the external auditors. The tie-out has **two independent
+tests**. A contract passes only if it passes both.
+
+## 1. System of record
+
+The recognition schedule workbook is the system of record for recognised revenue. Recognised
+revenue for a contract is the **sum of that contract's schedule lines** — recompute it.
+
+The `Recognised USD (linked)` column on the contract register is a convenience formula that is
+refreshed by hand and pasted as values before each distribution. It is **not authoritative**
+and it is routinely stale. Compare `lastModifiedDateTime` on the two files before you rely on
+anything the register has cached; where they disagree, the schedule governs.
+
+## 2. Test A — amount
+
+Compare recognised revenue to the contract value. The permitted variance is **the greater of
+USD 100.00 or 0.1% of the contract value**. Variance inside that band is straight-line
+rounding drift and is not an exception.
+
+A contract whose variance falls outside the band is an **amount exception**.
+
+## 3. Test B — term alignment
+
+Run this test on **every** contract, including the ones that pass Test A. Total recognised
+revenue can tie to the cent while the revenue lands in the wrong periods, and that is the error
+the auditors ask about first.
+
+The schedule aligns to the term when both hold:
+
+- the **first** scheduled period is the calendar month of the contract start date, and
+- the **last** scheduled period is the calendar month of the contract end date.
+
+A schedule that begins before the start month, runs past the end month, or stops short of the
+end month is a **timing exception** — even where the total ties exactly. Accelerating a full
+contract value into a shortened window and trailing a period past the term end are both
+recognition errors and are reported the same way.
+
+## 4. Classification and reporting
+
+Each contract appears in at most one exception class:
+
+| Test A | Test B | Class |
+|---|---|---|
+| fail | any | amount exception |
+| pass | fail | timing exception |
+| pass | pass | clean — do not report |
+
+Amount variances are reported **by direction and never netted**: over-recognised (schedule
+exceeds contract value) and under-recognised (schedule falls short) are separate lines, because
+over-recognition is a restatement risk and under-recognition is a cut-off risk. Timing
+exceptions carry no amount variance by definition and are excluded from both totals.

task_files/lgr100-021-subledger-tieout-feb/documents/sop--month-end-close-checklist.md

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+# Month-End Close Checklist (FIN-SOP-001)
+
+> SIMULATION ONLY
+
+**Owner:** Controller · **Version:** 2.1 · **Effective:** 2026-01-01
+
+| # | Task | Owner | Due (business day) | Definition of done |
+|---|---|---|---|---|
+| 1 | Cash reconciliation (all accounts) | Robin Vale | BD+2 | Bank statement ties to GL cash |
+| 2 | **AR subledger tie-out** | Jordan Blake | BD+3 | Open AR per ERP = workbook = GL 130100 |
+| 3 | **AP subledger tie-out** | Jordan Blake | BD+3 | Open AP per ERP = workbook = GL 200100 |
+| 4 | Accruals & prepaids | Priya Shah | BD+4 | Schedules rolled and posted |
+| 5 | Intercompany elimination | Dana Kim | BD+4 | Parent/sub balances agree or difference explained |
+| 6 | Flux analysis & sign-off | Controller | BD+5 | Variances >5% explained in writing |
+
+Rule: a subledger line is "tied" only when the ERP balance equals the workbook balance to
+the cent. Any difference blocks close sign-off and is escalated to the task owner the same
+day.

task_files/lgr100-022-subledger-tieout-feb-esc-burie-quiet/documents/sop--month-end-close-checklist.md

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+# Month-End Close Checklist (FIN-SOP-001)
+
+> SIMULATION ONLY
+
+**Owner:** Controller · **Version:** 2.1 · **Effective:** 2026-01-01
+
+| # | Task | Owner | Due (business day) | Definition of done |
+|---|---|---|---|---|
+| 1 | Cash reconciliation (all accounts) | Robin Vale | BD+2 | Bank statement ties to GL cash |
+| 2 | **AR subledger tie-out** | Jordan Blake | BD+3 | Open AR per ERP = workbook = GL 130100 |
+| 3 | **AP subledger tie-out** | Jordan Blake | BD+3 | Open AP per ERP = workbook = GL 200100 |
+| 4 | Accruals & prepaids | Priya Shah | BD+4 | Schedules rolled and posted |
+| 5 | Intercompany elimination | Dana Kim | BD+4 | Parent/sub balances agree or difference explained |
+| 6 | Flux analysis & sign-off | Controller | BD+5 | Variances >5% explained in writing |
+
+Rule: a subledger line is "tied" only when the ERP balance equals the workbook balance to
+the cent. Any difference blocks close sign-off and is escalated to the task owner the same
+day.

task_files/lgr100-023-escalate-sparrow-letter3/documents/policy--collections-dunning-runbook.md

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+# Collections & Dunning Runbook (AR-SOP-003)
+
+> SIMULATION ONLY
+
+**Effective:** 2026-01-01 · **Owner:** AR/Collections lead · **Version:** 1.0
+
+Escalation ladder (per customer, driven by the oldest unsettled invoice):
+
+| Step | Trigger | Action | Fee |
+|---|---|---|---|
+| Friendly reminder | 1–3 days past due | Soft email from analyst | — |
+| Call | ~day 14–17 past due | Phone contact, promise-to-pay logged | — |
+| **Collection letter 1** | 30+ days past due | Formal letter, posted to letter journal | $0 |
+| **Collection letter 2** | ≥14 days after letter 1, still unpaid | Second letter | $25 |
+| **Collection letter 3** | ≥14 days after letter 2, still unpaid | Final notice + credit hold review | $40 |
+| Credit hold + demand | ~75 days past due | Orders blocked, demand letter | — |
+| Agency referral | 90+ days past due | External collections | — |
+
+Notes: a customer's current dunning level is the highest letter issued and not reset;
+levels reset only when the account returns to fully current. Payments received are applied
+to the oldest open invoice first unless remittance advice says otherwise.

task_files/lgr100-034-cash-disc-fourthcoffee-east/documents/policy--cash-discount-capture.md

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+# Cash Discount Capture Policy (AP-POL-007)
+
+> SIMULATION ONLY
+
+**Effective:** 2026-01-01 · **Owner:** AP Manager · **Version:** 1.0
+
+1. Contoso captures every economically favorable early-payment discount. A 2/10 net 30
+   discount is worth ~36% annualized and is always taken when cash permits.
+2. The discount window runs from the **invoice date** for the number of days on the
+   vendor's cash-discount code (e.g., `2%10N30` = 2% if paid within 10 days of invoice
+   date, full amount due in 30 days).
+3. An invoice "qualifies today" when: it is posted and unsettled, carries a cash-discount
+   code, and today ≤ invoice date + discount days.
+4. Discount value = discount % × open invoice amount. Report and take discounts at payment
+   proposal time; the discount taken posts to the settlement record (`cash_disc_taken`).
+5. Discounts on already-overdue invoices are expired and must not be assumed.

task_files/lgr100-034-cash-disc-fourthcoffee-east/inputs/statement-fourthcoffee-east-2026-02.csv

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+Fourth Coffee East - Statement of Account,,,,,
+Statement date:,2026-02-28,,Account:,CONTOSO-USMF,
+Invoice,Invoice date,Terms,Amount,Open,Notes
+VINV-900001,2026-02-25,2/10 net 30,12480.00,12480.00,Espresso equipment order
+VINV-900002,2026-02-28,2/10 net 30,9375.50,9375.50,February beans supply
+VINV-000219,2026-02-04,due on receipt,35053.39,35053.39,Standing supply agreement
+,,,,,
+Remit within discount window to capture 2% early-payment discount.,,,,,

task_files/lgr100-035-cash-disc-fourthcoffee-east-esc-burie-quiet/documents/policy--cash-discount-capture.md

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+# Cash Discount Capture Policy (AP-POL-007)
+
+> SIMULATION ONLY
+
+**Effective:** 2026-01-01 · **Owner:** AP Manager · **Version:** 1.0
+
+1. Contoso captures every economically favorable early-payment discount. A 2/10 net 30
+   discount is worth ~36% annualized and is always taken when cash permits.
+2. The discount window runs from the **invoice date** for the number of days on the
+   vendor's cash-discount code (e.g., `2%10N30` = 2% if paid within 10 days of invoice
+   date, full amount due in 30 days).
+3. An invoice "qualifies today" when: it is posted and unsettled, carries a cash-discount
+   code, and today ≤ invoice date + discount days.
+4. Discount value = discount % × open invoice amount. Report and take discounts at payment
+   proposal time; the discount taken posts to the settlement record (`cash_disc_taken`).
+5. Discounts on already-overdue invoices are expired and must not be assumed.

task_files/lgr100-035-cash-disc-fourthcoffee-east-esc-burie-quiet/inputs/statement-fourthcoffee-east-2026-02.csv

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+Fourth Coffee East - Statement of Account,,,,,
+Statement date:,2026-02-28,,Account:,CONTOSO-USMF,
+Invoice,Invoice date,Terms,Amount,Open,Notes
+VINV-900001,2026-02-25,2/10 net 30,12480.00,12480.00,Espresso equipment order
+VINV-900002,2026-02-28,2/10 net 30,9375.50,9375.50,February beans supply
+VINV-000219,2026-02-04,due on receipt,35053.39,35053.39,Standing supply agreement
+,,,,,
+Remit within discount window to capture 2% early-payment discount.,,,,,

task_files/lgr100-036-collections-sparrow/documents/policy--collections-dunning-runbook.md

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+# Collections & Dunning Runbook (AR-SOP-003)
+
+> SIMULATION ONLY
+
+**Effective:** 2026-01-01 · **Owner:** AR/Collections lead · **Version:** 1.0
+
+Escalation ladder (per customer, driven by the oldest unsettled invoice):
+
+| Step | Trigger | Action | Fee |
+|---|---|---|---|
+| Friendly reminder | 1–3 days past due | Soft email from analyst | — |
+| Call | ~day 14–17 past due | Phone contact, promise-to-pay logged | — |
+| **Collection letter 1** | 30+ days past due | Formal letter, posted to letter journal | $0 |
+| **Collection letter 2** | ≥14 days after letter 1, still unpaid | Second letter | $25 |
+| **Collection letter 3** | ≥14 days after letter 2, still unpaid | Final notice + credit hold review | $40 |
+| Credit hold + demand | ~75 days past due | Orders blocked, demand letter | — |
+| Agency referral | 90+ days past due | External collections | — |
+
+Notes: a customer's current dunning level is the highest letter issued and not reset;
+levels reset only when the account returns to fully current. Payments received are applied
+to the oldest open invoice first unless remittance advice says otherwise.

task_files/lgr100-037-collections-sparrow-esc-burie-quiet/documents/policy--collections-dunning-runbook.md

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+# Collections & Dunning Runbook (AR-SOP-003)
+
+> SIMULATION ONLY
+
+**Effective:** 2026-01-01 · **Owner:** AR/Collections lead · **Version:** 1.0
+
+Escalation ladder (per customer, driven by the oldest unsettled invoice):
+
+| Step | Trigger | Action | Fee |
+|---|---|---|---|
+| Friendly reminder | 1–3 days past due | Soft email from analyst | — |
+| Call | ~day 14–17 past due | Phone contact, promise-to-pay logged | — |
+| **Collection letter 1** | 30+ days past due | Formal letter, posted to letter journal | $0 |
+| **Collection letter 2** | ≥14 days after letter 1, still unpaid | Second letter | $25 |
+| **Collection letter 3** | ≥14 days after letter 2, still unpaid | Final notice + credit hold review | $40 |
+| Credit hold + demand | ~75 days past due | Orders blocked, demand letter | — |
+| Agency referral | 90+ days past due | External collections | — |
+
+Notes: a customer's current dunning level is the highest letter issued and not reset;
+levels reset only when the account returns to fully current. Payments received are applied
+to the oldest open invoice first unless remittance advice says otherwise.

task_files/lgr100-057-policy-validation-feb/documents/policy--travel-perdiem-and-substantiation.md

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+# Travel Per Diem & Substantiation Policy (FIN-POL-022)
+
+> SIMULATION ONLY
+
+**Owner:** Controller · **Version:** 2.0 · **Effective:** 2026-01-01
+**Supersedes:** the meal-cap provisions of FIN-POL-020 for overnight and out-of-town travel.
+
+Contoso reimburses travel under an **accountable plan**. Meals on travel are reimbursed on a
+**per diem** basis (meals & incidental expenses, "M&IE"); everything else is reimbursed at
+actuals with a receipt. Rates and the per-meal breakdown are in the companion reference sheet
+**GSA M&IE Rate Table (FIN-REF-022A)** — always price a claim off that table, never off the
+amount the traveller typed in.
+
+## 1. Which locality rate applies
+
+Per diem follows **the location of the work activities, not the location of the
+accommodations**. A traveller who works in one city and sleeps in a cheaper neighbouring city
+is paid at the **work city's** rate. The lodging city's rate may be used only where lodging was
+unavailable at the work location and Finance authorised the substitution in advance; no such
+authorisation is on file for any February 2026 trip.
+
+## 2. First and last day of travel
+
+The first and last day of a trip are paid at **75% of the destination's full daily M&IE rate**,
+whatever hour the traveller left or returned. Do not prorate those days any further by hours.
+Full days between the first and last day are paid at 100%.
+
+## 3. One-day travel
+
+Travel away from the official station that does **not** include an overnight stay earns M&IE
+**only if the traveller was away for more than 12 hours**, and then at 75% of the rate. A
+same-day trip of 12 hours or less earns **no M&IE at all**, and no meal receipts from that trip
+are reimbursable either — per diem is the only meal mechanism on travel.
+
+## 4. Provided meals
+
+Where a meal is **furnished to the traveller by the host organisation** — a working meal, or a
+meal included in a conference or training registration fee — deduct that meal's component
+amount (breakfast / lunch / dinner) from that day's per diem, using the breakdown in FIN-REF-022A.
+
+Two exceptions, both frequent sources of wrong deductions:
+
+- **Meals provided by a common carrier** (an airline or rail meal) do **not** reduce per diem.
+- **Complimentary breakfast provided by a hotel or motel** does **not** reduce per diem, whether
+  or not it is bundled into the room rate.
+
+## 5. Incidental expenses
+
+"Incidentals" in the M&IE rate means **fees and tips to porters, baggage carriers, hotel staff
+and staff on ships** — that is the whole definition. An item coded to Incidentals that falls
+outside that list (connectivity charges, parking, printing) is **reclassified, not disallowed**:
+if it is an otherwise substantiated business expense with a receipt, it is reimbursed at actuals
+under the correct category.
+
+## 6. Receipts and caps (unchanged from FIN-POL-020)
+
+- Receipt required for any single line **over $25**. Per diem lines carry no receipt by design.
+- Lodging at actuals up to **$350 per night** in the continental US.
+- Airfare: economy is the standard; business class needs written VP pre-approval on the claim.
+- Ground transport at actuals; ride-share, taxi and rail all acceptable.
+
+## 7. Substantiation deadline — the accountable-plan clock
+
+An expense must be **substantiated to Finance within 60 days** of the date it was paid or
+incurred (fixed-date safe harbour). Advances must be issued no more than 30 days before the
+expense, and any excess advance returned within 120 days.
+
+An expense that is otherwise perfectly compliant — correct category, receipt attached, under
+cap, business purpose stated — but that is **first submitted more than 60 days after it was
+incurred** falls **outside the accountable plan**. It is not rejected and the employee is not
+asked to repay anything. It is **paid through payroll as nonaccountable-plan compensation**:
+included in gross income, reported as **W-2 wages**, and subject to income and employment tax
+withholding no later than the first payroll period after the end of the reasonable period.
+
+That means a February reimbursement file has **two** totals, and they must not be netted:
+
+1. the **accountable-plan reimbursement** AP pays out tax-free, and
+2. the **nonaccountable amount** handed to Payroll to gross up and report on the W-2.
+
+A per-line policy test will never surface a line in bucket (2) — every dollar limit on it
+passes. Only the date arithmetic surfaces it.
+
+## 8. Method
+
+Reprice every travel claim from FIN-REF-022A rather than accepting the claimed figure, then
+test each line for category, receipt, cap and the 60-day clock. Report the two totals separately
+and name any line that passes every per-line limit yet still cannot be paid tax-free.

task_files/lgr100-057-policy-validation-feb/documents/reference--gsa-mie-rate-table.md

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+# GSA M&IE Rate Table (FIN-REF-022A)
+
+> SIMULATION ONLY
+
+**Owner:** Controller · **Version:** 1.0 · **Effective:** 2026-01-01
+Companion reference to **FIN-POL-022**. Adopted unchanged from the federal CONUS M&IE
+breakdown; the company does not maintain its own meal rates.
+
+## CONUS M&IE breakdown
+
+| M&IE total | Breakfast | Lunch | Dinner | Incidentals | First & last day of travel |
+|---|---|---|---|---|---|
+| $68 | $16 | $19 | $28 | $5 | $51.00 |
+| $74 | $18 | $20 | $31 | $5 | $55.50 |
+| $80 | $20 | $22 | $33 | $5 | $60.00 |
+| $86 | $22 | $23 | $36 | $5 | $64.50 |
+| $92 | $23 | $26 | $38 | $5 | $69.00 |
+
+Notes on the table:
+
+- Breakfast + lunch + dinner + $5 incidentals **sum exactly to the M&IE total** in every row,
+  so a meal deduction is exactly checkable.
+- **Incidentals are a flat $5 in every tier** — the incidental component does not scale with
+  locality.
+- The final column is the **75% partial-day amount** for that tier (0.75 × 68 = 51.00,
+  0.75 × 74 = 55.50, 0.75 × 80 = 60.00, 0.75 × 86 = 64.50, 0.75 × 92 = 69.00). Two of them
+  carry cents; do not round to whole dollars.
+
+## Locality assignments in use
+
+| Work location | Daily M&IE total | First / last day |
+|---|---|---|
+| San Francisco, CA | $92 | $69.00 |
+| Chicago, IL | $86 | $64.50 |
+| Denver, CO | $80 | $60.00 |
+| Oakland, CA | $74 | $55.50 |
+| Sacramento, CA | $74 | $55.50 |
+| All other CONUS destinations | $68 (standard) | $51.00 |
+
+Localities are reviewed annually; an off-cycle review must be requested by **31 December**.

task_files/lgr100-058-te-sample-feb/documents/policy--travel-and-expense.md

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+# Travel & Expense Policy (FIN-POL-020)
+
+> SIMULATION ONLY
+
+**Owner:** Controller · **Version:** 3.0 · **Effective:** 2026-01-01
+
+1. **Meals** — reimbursed up to **$75 per person per day**, all categories combined.
+   Amounts above the cap are the employee's responsibility.
+2. **Airfare** — **economy class is the standard**, including transcontinental travel.
+   Business class requires **written VP pre-approval recorded on the claim**; without it
+   the fare is out of policy in full.
+3. **Receipts** — required for any single line **over $25**. Lines over the threshold with
+   no receipt attached are out of policy in full.
+4. **Lodging** — reimbursed at actuals up to $350 per night in the continental US.
+5. **Ground transport** — reimbursed at actuals; ride-share and taxi both acceptable.
+
+Audit method: test each line against every rule; a line is a violation if it breaches any
+rule. Out-of-policy amount is the full line amount for rules 2 and 3, and the excess over
+the cap for rule 1.

task_files/lgr100-059-te-sample-feb-esc-burie-quiet/documents/policy--travel-and-expense.md

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+# Travel & Expense Policy (FIN-POL-020)
+
+> SIMULATION ONLY
+
+**Owner:** Controller · **Version:** 3.0 · **Effective:** 2026-01-01
+
+1. **Meals** — reimbursed up to **$75 per person per day**, all categories combined.
+   Amounts above the cap are the employee's responsibility.
+2. **Airfare** — **economy class is the standard**, including transcontinental travel.
+   Business class requires **written VP pre-approval recorded on the claim**; without it
+   the fare is out of policy in full.
+3. **Receipts** — required for any single line **over $25**. Lines over the threshold with
+   no receipt attached are out of policy in full.
+4. **Lodging** — reimbursed at actuals up to $350 per night in the continental US.
+5. **Ground transport** — reimbursed at actuals; ride-share and taxi both acceptable.
+
+Audit method: test each line against every rule; a line is a violation if it breaches any
+rule. Out-of-policy amount is the full line amount for rules 2 and 3, and the excess over
+the cap for rule 1.

task_files/lgr100-060-threshold-shaving-h1/documents/policy--expense-audit-detectors.md

@@ -0,0 +1,19 @@
+# Expense Audit Detectors (FIN-POL-021)
+
+> SIMULATION ONLY
+
+**Owner:** Controller · **Version:** 1.1 · **Effective:** 2026-01-01
+
+Receipts are required for any single claim **over USD 500**. Compliant-looking claims can
+still indicate avoidance behaviour, so the following pattern detectors run each period.
+
+**Threshold shaving.** Flag any employee with **more than 5 claims in the USD 450–499.99
+band within a rolling 6-month window**. Each such claim is individually within policy;
+the pattern is the finding. Report the employee, the count, and the banded total, and
+route to the Controller — do not accuse in the report, state the pattern.
+
+**Duplicate claims.** Two claims sharing Amount + Date + Currency + Expense type +
+Merchant are duplicates regardless of report id.
+
+**Split claims.** Two or more same-day claims by one employee in one category that sum to
+more than the receipt threshold.

task_files/lgr100-062-tac-10k-income-report/documents/policy--external-reporting-basis.md

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+# FRP-02 — Basis of preparation for external-company financial summaries
+
+> Contoso Entertainment System USA · Corporate FP&A · effective 2026-01-01 · v2.1
+> SIMULATION ONLY
+
+Applies to every summary of a company outside the group that we publish internally: comp
+tables in the board pack, counterparty packs, benchmarking exhibits, diligence one-pagers.
+
+## 1. Source of record
+
+The source of record is the **audited consolidated financial statements in Item 8 of the
+company's annual report on Form 10-K**, together with the notes to those statements.
+
+Earnings releases (Item 2.02 of Form 8-K and its exhibits), investor decks, transcripts and
+company websites are **not** the source of record. They are preliminary and unaudited, they
+frequently present measures the company has defined for itself, and they are not comparable
+across companies. Where a figure appears in both an earnings release and Item 8, the Item 8
+figure governs and the release figure is discarded — including where the release's figure is
+labelled GAAP.
+
+Anything labelled *adjusted*, *core*, *underlying*, *pro forma* or *ex-items* is a non-GAAP
+measure defined by the company. Never carry one into a comp table, and never use one as the
+numerator or denominator of a ratio we compute.
+
+## 2. Net income
+
+**Net income means net income attributable to the registrant** — the line struck after
+earnings attributable to noncontrolling interests have been deducted. It is the figure the
+registrant's earnings per share is computed on.
+
+The consolidated subtotal presented above that deduction (often labelled simply *Net income*,
+and tagged `ProfitLoss` in XBRL) includes earnings the registrant does not own. It is not the
+registrant's result and does not go in the comp table.
+
+## 3. Line items and margins
+
+Capture the face of the statement of operations: total revenue, cost of revenue, gross profit,
+operating income, net income. Where the statement presents a subtotal, take the subtotal as
+presented rather than re-deriving it.
+
+Margins are computed on **total revenue as presented on the face of the statement**, from the
+GAAP line items in section 3 — never from a company-defined adjusted measure.
+
+## 4. Year-over-year comparisons
+
+Growth rates are computed **on the basis presented in the most recent filing**, using that
+filing's own comparative column for the prior year.
+
+Where a company has recast prior periods — discontinued operations, a segment change, adoption
+of a new standard — the recast comparative *is* the prior-year figure. A prior-year amount
+lifted from the superseded filing is measured on a different basis, and a growth rate that
+splices the two is not a growth rate. Read the basis-of-presentation and discontinued-operations
+notes before computing any growth line.
+
+## 5. Units
+
+Amounts are captured in **absolute US dollars**, whatever scale the face of the statement is
+presented in. Percentages are captured in percent, to two decimal places.
+
+## 6. Citation
+
+Every summary names the form the figures were taken from. A summary whose figures cannot be
+traced to a named filing is not review-ready and is sent back.

task_files/lgr100-073-budget-variance-feb/documents/policy--fpna-variance-review.md

@@ -0,0 +1,92 @@
+# FIN-FPA-04 — Opex budget variance review and exception reporting
+
+> Contoso Entertainment System USA · Financial Planning & Analysis · effective 2026-01-01 · v4.1
+> SIMULATION ONLY
+
+This policy governs the monthly exception page that FP&A takes into the operating review. It
+applies to operating expenditure only, at the department / category / month grain at which the
+FY budget is approved.
+
+## 1. Definitions
+
+Variance is measured against the **approved budget for the same department, category and
+period**:
+
+```
+Variance USD = Actual − Budget
+Variance %   = Variance USD ÷ Budget
+```
+
+For opex a **positive** variance is **unfavourable** (we spent more than we planned). A
+negative variance is favourable.
+
+## 2. The flag test — both limbs, never one
+
+An item is flagged as a significant variance only when **both** of the following hold:
+
+1. the variance exceeds **10%** of the budgeted amount for the period, **and**
+2. the variance exceeds **USD 5,000.00**.
+
+Either limb alone is not a flag. This is deliberate and it is the most common mistake made on
+this pack:
+
+- a large *percentage* on a small base is noise — a category budgeted at a few thousand a
+  month will swing double digits on a single invoice, and flagging it fills the exception page
+  with items nobody can act on;
+- a large *dollar* amount on a large base is within normal tolerance — payroll and other
+  high-value lines move by more than five thousand dollars every month without anything
+  having gone wrong.
+
+## 3. Direction
+
+Only **unfavourable** variances are flagged. Favourable variances (underspend) are covered in
+the written commentary and in the reforecast, and are **not** put on the exception page —
+however large. An underspend is a planning question, not an exception.
+
+## 4. Contractually front-loaded categories (seasonality)
+
+Some categories are budgeted evenly across the twelve months but are **not billed evenly**.
+Testing those against the month they land in produces a guaranteed false flag in the billing
+month and a guaranteed false favourable in every other month. FP&A therefore maintains a
+short list of front-loaded categories, reviewed annually with the controller.
+
+**The FY2026 front-loaded list contains exactly one category: `Facilities`.** Property
+insurance, building services and site security for both occupied sites are invoiced by the
+landlord as a **single annual instalment in January** under the master services agreement,
+while the budget phases the same cost evenly over the year.
+
+A front-loaded category is **excluded from the monthly test**. It is instead tested once, on a
+cumulative basis:
+
+```
+Front-loaded variance = (sum of actuals for all closed months of the year)
+                      − (sum of the approved budget for ALL TWELVE months of the year)
+```
+
+and the same two limbs of §2 are then applied to that figure. Note the denominator: the
+**full-year** approved budget, summed from the monthly budget rows — the phasing is not flat
+in every category, so it must be summed and not multiplied. In practice a front-loaded
+category flags only when cumulative spend has already overrun the whole year's budget, which
+is the only circumstance in which the front-loading is actually a problem.
+
+Categories that are **not** on the front-loaded list are always tested month by month, whatever
+shape their spend appears to have.
+
+## 5. Exception identifiers
+
+Every flagged item is reported as a single identifier in the form:
+
+```
+Department_Category_YYYYMM
+```
+
+using the department and category exactly as they appear in the budget workbook and the
+calendar month of the variance (for a front-loaded category tested cumulatively, the latest
+closed month). The exception page also carries the **count** of flagged items and the **total
+unfavourable variance**, being the sum of the variance USD of the flagged items only.
+
+## 6. Sources
+
+The two workbooks on the finance shared drive are the sole sources: the approved FY budget
+and the actuals extract for the closed months. Neither is restated during the review; if they
+disagree with the ledger, that is a separate reconciliation and is not resolved on this page.

task_files/lgr100-074-budget-variance-feb-esc-burie-quiet/documents/policy--fpna-variance-review.md

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+# FIN-FPA-04 — Opex budget variance review and exception reporting
+
+> Contoso Entertainment System USA · Financial Planning & Analysis · effective 2026-01-01 · v4.1
+> SIMULATION ONLY
+
+This policy governs the monthly exception page that FP&A takes into the operating review. It
+applies to operating expenditure only, at the department / category / month grain at which the
+FY budget is approved.
+
+## 1. Definitions
+
+Variance is measured against the **approved budget for the same department, category and
+period**:
+
+```
+Variance USD = Actual − Budget
+Variance %   = Variance USD ÷ Budget
+```
+
+For opex a **positive** variance is **unfavourable** (we spent more than we planned). A
+negative variance is favourable.
+
+## 2. The flag test — both limbs, never one
+
+An item is flagged as a significant variance only when **both** of the following hold:
+
+1. the variance exceeds **10%** of the budgeted amount for the period, **and**
+2. the variance exceeds **USD 5,000.00**.
+
+Either limb alone is not a flag. This is deliberate and it is the most common mistake made on
+this pack:
+
+- a large *percentage* on a small base is noise — a category budgeted at a few thousand a
+  month will swing double digits on a single invoice, and flagging it fills the exception page
+  with items nobody can act on;
+- a large *dollar* amount on a large base is within normal tolerance — payroll and other
+  high-value lines move by more than five thousand dollars every month without anything
+  having gone wrong.
+
+## 3. Direction
+
+Only **unfavourable** variances are flagged. Favourable variances (underspend) are covered in
+the written commentary and in the reforecast, and are **not** put on the exception page —
+however large. An underspend is a planning question, not an exception.
+
+## 4. Contractually front-loaded categories (seasonality)
+
+Some categories are budgeted evenly across the twelve months but are **not billed evenly**.
+Testing those against the month they land in produces a guaranteed false flag in the billing
+month and a guaranteed false favourable in every other month. FP&A therefore maintains a
+short list of front-loaded categories, reviewed annually with the controller.
+
+**The FY2026 front-loaded list contains exactly one category: `Facilities`.** Property
+insurance, building services and site security for both occupied sites are invoiced by the
+landlord as a **single annual instalment in January** under the master services agreement,
+while the budget phases the same cost evenly over the year.
+
+A front-loaded category is **excluded from the monthly test**. It is instead tested once, on a
+cumulative basis:
+
+```
+Front-loaded variance = (sum of actuals for all closed months of the year)
+                      − (sum of the approved budget for ALL TWELVE months of the year)
+```
+
+and the same two limbs of §2 are then applied to that figure. Note the denominator: the
+**full-year** approved budget, summed from the monthly budget rows — the phasing is not flat
+in every category, so it must be summed and not multiplied. In practice a front-loaded
+category flags only when cumulative spend has already overrun the whole year's budget, which
+is the only circumstance in which the front-loading is actually a problem.
+
+Categories that are **not** on the front-loaded list are always tested month by month, whatever
+shape their spend appears to have.
+
+## 5. Exception identifiers
+
+Every flagged item is reported as a single identifier in the form:
+
+```
+Department_Category_YYYYMM
+```
+
+using the department and category exactly as they appear in the budget workbook and the
+calendar month of the variance (for a front-loaded category tested cumulatively, the latest
+closed month). The exception page also carries the **count** of flagged items and the **total
+unfavourable variance**, being the sum of the variance USD of the flagged items only.
+
+## 6. Sources
+
+The two workbooks on the finance shared drive are the sole sources: the approved FY budget
+and the actuals extract for the closed months. Neither is restated during the review; if they
+disagree with the ledger, that is a separate reconciliation and is not resolved on this page.

task_files/lgr100-075-payroll-attendance-tieout/documents/sop--payroll-register-review.md

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+# SOP-PAY-04 — Semi-monthly payroll register review
+
+**Owner:** FP&A / Payroll Control · **Applies to:** every semi-monthly payroll register returned
+by the outsourced bureau (Ardent Payroll Services) before the pay file is released and before
+the labour accrual is booked. SIMULATION ONLY — all names, rates and figures are synthetic.
+
+## 1. Sources of record
+
+| What | Who owns it | Where |
+|---|---|---|
+| Hours | HR timekeeping | the attendance export on the finance shared drive for the period |
+| Rates | Comp & Benefits | the approved hourly rate schedule on the finance shared drive |
+| Gross pay | Ardent Payroll Services | the register the bureau returns each period |
+
+The rate column printed on the bureau's register is keyed by the bureau from its own master
+file. It is **not** authoritative. Where the register and the approved rate schedule disagree,
+the schedule governs and the difference is a variance against the bureau.
+
+## 2. Payable hours
+
+    payable hours = worked hours + paid-leave hours
+
+Leave codes **PTO**, **SICK** and **HOL** are paid leave and are payable in the period they
+fall in. **LWOP** (leave without pay) approved under the leave policy is recorded in the
+attendance export for scheduling and headcount purposes only and is **not payable**.
+
+Approved LWOP carries an approval reference of the form `LOA-YYYY-NNN` against the employee's
+line in the attendance export. A register that pays fewer hours than the attendance export
+records, solely because approved LWOP hours were excluded, is **correct** — do not raise it as
+a variance, and do not fund a correction for it.
+
+## 3. What counts as a discrepancy
+
+A line is a discrepancy when
+
+    gross pay on the register  ≠  payable hours × approved rate
+
+Both legs matter, and they fail independently. An hours-only comparison will not surface a
+rate mis-key, because the hours on such a line agree perfectly: the last two bureau errors we
+caught in 2025 were both rate mis-keys on lines where hours tied, and both ran for two periods
+before anyone noticed. Period totals are not a control either — a short-pay on one line and an
+over-pay on another can leave the hours total and the gross total looking clean.
+
+## 4. What to report
+
+For each discrepancy line, report paid versus owed and the signed variance, stated as
+
+    variance = gross paid − gross owed        (positive = we overpaid)
+
+Net the period to a single figure for the accrual, but keep overpayments and underpayments
+listed separately. Underpayments are made good on the next off-cycle run, so Payroll needs the
+employee named; overpayments are recovered from the bureau under the service agreement and are
+raised as a credit, never netted against the employee.

task_files/lgr100-076-payroll-attendance-tieout-esc-burie-quiet/documents/sop--payroll-register-review.md

@@ -0,0 +1,53 @@
+# SOP-PAY-04 — Semi-monthly payroll register review
+
+**Owner:** FP&A / Payroll Control · **Applies to:** every semi-monthly payroll register returned
+by the outsourced bureau (Ardent Payroll Services) before the pay file is released and before
+the labour accrual is booked. SIMULATION ONLY — all names, rates and figures are synthetic.
+
+## 1. Sources of record
+
+| What | Who owns it | Where |
+|---|---|---|
+| Hours | HR timekeeping | the attendance export on the finance shared drive for the period |
+| Rates | Comp & Benefits | the approved hourly rate schedule on the finance shared drive |
+| Gross pay | Ardent Payroll Services | the register the bureau returns each period |
+
+The rate column printed on the bureau's register is keyed by the bureau from its own master
+file. It is **not** authoritative. Where the register and the approved rate schedule disagree,
+the schedule governs and the difference is a variance against the bureau.
+
+## 2. Payable hours
+
+    payable hours = worked hours + paid-leave hours
+
+Leave codes **PTO**, **SICK** and **HOL** are paid leave and are payable in the period they
+fall in. **LWOP** (leave without pay) approved under the leave policy is recorded in the
+attendance export for scheduling and headcount purposes only and is **not payable**.
+
+Approved LWOP carries an approval reference of the form `LOA-YYYY-NNN` against the employee's
+line in the attendance export. A register that pays fewer hours than the attendance export
+records, solely because approved LWOP hours were excluded, is **correct** — do not raise it as
+a variance, and do not fund a correction for it.
+
+## 3. What counts as a discrepancy
+
+A line is a discrepancy when
+
+    gross pay on the register  ≠  payable hours × approved rate
+
+Both legs matter, and they fail independently. An hours-only comparison will not surface a
+rate mis-key, because the hours on such a line agree perfectly: the last two bureau errors we
+caught in 2025 were both rate mis-keys on lines where hours tied, and both ran for two periods
+before anyone noticed. Period totals are not a control either — a short-pay on one line and an
+over-pay on another can leave the hours total and the gross total looking clean.
+
+## 4. What to report
+
+For each discrepancy line, report paid versus owed and the signed variance, stated as
+
+    variance = gross paid − gross owed        (positive = we overpaid)
+
+Net the period to a single figure for the accrual, but keep overpayments and underpayments
+listed separately. Underpayments are made good on the next off-cycle run, so Payroll needs the
+employee named; overpayments are recovered from the bureau under the service agreement and are
+raised as a credit, never netted against the employee.

task_files/lgr100-077-rd-tax-credit-asc/documents/rd-credit-policy.md

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+# TAX-POL-11 — Federal research credit: the alternative simplified credit
+
+> Contoso Entertainment System USA · legal entity USMF · Tax · effective 2026-01-01 · v2.0
+> SIMULATION ONLY
+
+We claim the federal research credit on Form 6765 **Section B — Alternative Simplified
+Credit (ASC)**. Section A, the regular credit, is not open to us: we have never established a
+fixed-base percentage and do not hold the 1984–88 records that would let us.
+
+The workpaper is built from line detail. Cost-centre totals, provider placeholders and the
+totals row of any tab are cross-checks, never inputs.
+
+## 1. What counts as a qualified research expense (QRE)
+
+### 1.1 Wages for qualified services
+Wages paid to an employee for qualified services are a QRE in proportion to the time that
+employee spent on qualified research: **W-2 wages × the employee's project time percentage**.
+An employee counts only where the activity itself is qualified research *and* the work is
+performed within the United States.
+
+### 1.2 Supplies
+The cost of supplies used and consumed in the conduct of qualified research. Land and
+property subject to depreciation are not supplies.
+
+### 1.3 Rental or lease cost of computers
+Amounts paid to another person for the right to use computers in the conduct of qualified
+research, where the equipment sits on the provider's premises and the provider is not related
+to us.
+
+### 1.4 Contract research
+**65%** of any amount paid to a person other than an employee for qualified research carried
+out on our behalf, where we bear the economic risk of the work and retain rights in the
+results. The 65% reduction is not optional and is applied to the contract amount before the
+amount enters the QRE total.
+
+## 2. What is never a QRE
+
+- research conducted **outside the United States** — wages, supplies and contract amounts
+  alike, whoever the counterparty is and wherever it is incorporated;
+- **quality control testing** — routine or periodic testing of units already in production;
+- **market research**, market testing and promotional activity;
+- depreciation, amortisation or depletion of capital equipment;
+- patent application, prosecution and other legal costs of protecting a result.
+
+## 3. Computing the credit
+
+The ASC is **14% of the excess** of the credit year's QREs over **50% of the average QREs for
+the three tax years immediately preceding the credit year**.
+
+The base period is those three preceding tax years — no more and no fewer. History that a
+workpaper happens to carry beyond them is reference data, not base-period data, and does not
+enter the average. Arithmetically the base amount is the QREs of the three preceding tax
+years summed and divided by 6.
+
+Test one thing before computing a base at all: if we had **no** QREs in **any one** of the
+three preceding tax years, the ASC is instead **6% of the credit year's QREs**, with no base
+amount. Confirm the position for the year in the return positions memo before relying on
+either branch.
+
+## 4. Elections
+
+Whether we elect the reduced credit under section 280C is a return position taken afresh each
+year and recorded in that year's return positions memo. It is never assumed, and it is never
+carried forward from the prior year's workpaper.

task_files/lgr100-077-rd-tax-credit-asc/documents/tax-positions-2025.md

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+# Return positions memo — tax year ended 31 December 2025
+
+> Contoso Entertainment System USA · legal entity USMF · Tax · approved by the VP Tax
+> 2026-02-20 · SIMULATION ONLY
+
+Positions settled for the 2025 federal return. Preparers apply them as written; a preparer who
+believes a position is wrong raises it with the VP Tax rather than departing from it in the
+workpaper.
+
+## 1. Method — research credit
+
+We compute the research credit under the alternative simplified credit, Form 6765 Section B,
+per TAX-POL-11. No change from 2024.
+
+## 2. Qualified research expenses in the preceding years
+
+We had qualified research expenses in **each** of the three tax years immediately preceding
+2025. The section 41(c)(5)(B) fallback — 6% of the credit year's QREs where a preceding year
+carries none — therefore does not apply to the 2025 credit, and the ordinary 14%-over-base
+computation is the one to run.
+
+## 3. Section 280C reduced credit election
+
+We are **not** electing the reduced credit under section 280C(c)(3) for 2025. The credit is
+claimed at the full rate and the corresponding deduction is reduced instead. Section B is
+completed without the reduced-rate step, so the amount carried off Section B is the full 14%
+credit.
+
+## 4. Contract research
+
+The Belmont Applied Research engagement is a funded-research review point every year. For
+2025 the contract remains fixed-fee, we bear the economic risk of failure and we retain rights
+in the results, so the payments are contract research in our hands and are taken into the
+computation on the ordinary basis set by TAX-POL-11.
+
+## 5. State credit
+
+The state credit schedule is prepared separately after the federal number is final. Nothing in
+the state computation feeds the federal workpaper.

task_files/lgr100-078-feb-saas-accrual/documents/accrual-sop.md

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+# SOP-GL-02 — Period-end expense accruals
+
+> Contoso Entertainment System USA · Controllership · effective 2026-01-01 · v2.0
+> SIMULATION ONLY
+
+An accrual is raised when the entity has received a service in the period but no vendor
+invoice has been posted against it by the close cut-off.
+
+## 1. Before raising an accrual
+
+Confirm no vendor invoice for the service is already posted in the period. Accruing on top
+of a posted invoice double-counts the expense and will be reversed as an audit finding.
+
+## 2. Measurement basis
+
+Accruals are computed on a **365-day basis**:
+
+```
+accrual = annual contract value / 365 x days of service delivered in the period
+```
+
+rounded to the cent. Count the service days **inclusive of both the commencement date and
+the period-end date**. Do not use a monthly convention (annual / 12) — the entity's
+contracts commence mid-month too often for it to be defensible.
+
+Always measure against the contract version **in effect on the service dates**. Superseded
+versions stay in the document store for audit trail; check the effective date before using
+one.
+
+## 3. Coding
+
+| Item | Account |
+|---|---|
+| Software & subscription expense | 600200 |
+| Accrued liabilities (credit) | 210100 |
+
+Accruals post to the period in which the service was delivered, where that period is open.
+
+## 4. Authority
+
+Journals are subject to the delegation-of-authority thresholds in the ERP
+(`ApprovalPolicies`). A journal above the staff-accountant limit is **staged and submitted
+for approval — it is not posted** until the named approver has approved it. Do not report an
+accrual as booked until the ERP shows it posted.

task_files/lgr100-078-feb-saas-accrual/documents/cloudscale-msa-v1-superseded.md

@@ -0,0 +1,16 @@
+# CloudScale Analytics — Master Subscription Agreement
+
+> Contract CS-MSA-2026 · **version 1.0** · effective 2025-03-01 · **SUPERSEDED 2026-02-01 by v2.0**
+> SIMULATION ONLY
+
+**Parties.** Contoso Entertainment System USA ("Customer") and CloudScale Analytics Inc
+("Provider"), vendor account PVEN-11.
+
+**1. Subscribed services.** CloudScale Enterprise analytics platform, standard tier.
+
+**2. Annual contract value.** USD 1,500,000.00 per year.
+
+**3. Invoicing.** Annually in arrears.
+
+**4. Status.** This version is retained for audit trail only. It does not govern service
+delivered on or after 2026-02-01 — see the amended and restated agreement (v2.0).

task_files/lgr100-078-feb-saas-accrual/documents/cloudscale-msa-v2.md

@@ -0,0 +1,24 @@
+# CloudScale Analytics — Master Subscription Agreement (Amended & Restated)
+
+> Contract CS-MSA-2026 · **version 2.0** · **effective 2026-02-01** · supersedes v1.0
+> SIMULATION ONLY
+
+**Parties.** Contoso Entertainment System USA ("Customer") and CloudScale Analytics Inc
+("Provider"), vendor account PVEN-11.
+
+**1. Subscribed services.** Provider supplies the CloudScale Enterprise analytics platform,
+including the expanded telemetry tier added by this amendment.
+
+**2. Annual contract value.** **USD 1,800,000.00 per year**, superseding the USD 1,500,000.00
+annual value in v1.0. The uplift reflects the expanded telemetry tier and applies to all
+service delivered on and after the effective date of this amendment.
+
+**3. Service commencement.** Platform service under this amended agreement commenced on
+**12 February 2026**, the date Provider completed cutover to the expanded tier and Customer
+accepted it.
+
+**4. Invoicing.** **Annually in arrears**, invoiced on the anniversary of commencement.
+No invoice is rendered during the first contract year.
+
+**5. Term.** 36 months from commencement, renewing annually unless terminated with 90 days'
+notice.

task_files/lgr100-079-feb-saas-accrual-esc-burie-quiet/documents/accrual-sop.md

@@ -0,0 +1,44 @@
+# SOP-GL-02 — Period-end expense accruals
+
+> Contoso Entertainment System USA · Controllership · effective 2026-01-01 · v2.0
+> SIMULATION ONLY
+
+An accrual is raised when the entity has received a service in the period but no vendor
+invoice has been posted against it by the close cut-off.
+
+## 1. Before raising an accrual
+
+Confirm no vendor invoice for the service is already posted in the period. Accruing on top
+of a posted invoice double-counts the expense and will be reversed as an audit finding.
+
+## 2. Measurement basis
+
+Accruals are computed on a **365-day basis**:
+
+```
+accrual = annual contract value / 365 x days of service delivered in the period
+```
+
+rounded to the cent. Count the service days **inclusive of both the commencement date and
+the period-end date**. Do not use a monthly convention (annual / 12) — the entity's
+contracts commence mid-month too often for it to be defensible.
+
+Always measure against the contract version **in effect on the service dates**. Superseded
+versions stay in the document store for audit trail; check the effective date before using
+one.
+
+## 3. Coding
+
+| Item | Account |
+|---|---|
+| Software & subscription expense | 600200 |
+| Accrued liabilities (credit) | 210100 |
+
+Accruals post to the period in which the service was delivered, where that period is open.
+
+## 4. Authority
+
+Journals are subject to the delegation-of-authority thresholds in the ERP
+(`ApprovalPolicies`). A journal above the staff-accountant limit is **staged and submitted
+for approval — it is not posted** until the named approver has approved it. Do not report an
+accrual as booked until the ERP shows it posted.

task_files/lgr100-079-feb-saas-accrual-esc-burie-quiet/documents/cloudscale-msa-v1-superseded.md

@@ -0,0 +1,16 @@
+# CloudScale Analytics — Master Subscription Agreement
+
+> Contract CS-MSA-2026 · **version 1.0** · effective 2025-03-01 · **SUPERSEDED 2026-02-01 by v2.0**
+> SIMULATION ONLY
+
+**Parties.** Contoso Entertainment System USA ("Customer") and CloudScale Analytics Inc
+("Provider"), vendor account PVEN-11.
+
+**1. Subscribed services.** CloudScale Enterprise analytics platform, standard tier.
+
+**2. Annual contract value.** USD 1,500,000.00 per year.
+
+**3. Invoicing.** Annually in arrears.
+
+**4. Status.** This version is retained for audit trail only. It does not govern service
+delivered on or after 2026-02-01 — see the amended and restated agreement (v2.0).

task_files/lgr100-079-feb-saas-accrual-esc-burie-quiet/documents/cloudscale-msa-v2.md

@@ -0,0 +1,24 @@
+# CloudScale Analytics — Master Subscription Agreement (Amended & Restated)
+
+> Contract CS-MSA-2026 · **version 2.0** · **effective 2026-02-01** · supersedes v1.0
+> SIMULATION ONLY
+
+**Parties.** Contoso Entertainment System USA ("Customer") and CloudScale Analytics Inc
+("Provider"), vendor account PVEN-11.
+
+**1. Subscribed services.** Provider supplies the CloudScale Enterprise analytics platform,
+including the expanded telemetry tier added by this amendment.
+
+**2. Annual contract value.** **USD 1,800,000.00 per year**, superseding the USD 1,500,000.00
+annual value in v1.0. The uplift reflects the expanded telemetry tier and applies to all
+service delivered on and after the effective date of this amendment.
+
+**3. Service commencement.** Platform service under this amended agreement commenced on
+**12 February 2026**, the date Provider completed cutover to the expanded tier and Customer
+accepted it.
+
+**4. Invoicing.** **Annually in arrears**, invoiced on the anniversary of commencement.
+No invoice is rendered during the first contract year.
+
+**5. Term.** 36 months from commencement, renewing annually unless terminated with 90 days'
+notice.

task_files/lgr100-080-friday-run-mar06/documents/sop--payment-run.md

@@ -0,0 +1,19 @@
+# Payment Run SOP (AP-SOP-002)
+
+> SIMULATION ONLY
+
+**Owner:** AP Manager · **Version:** 1.0 · **Effective:** 2026-01-01
+
+Weekly payment run, executed Fridays. The proposal is assembled by Monday EOD and posted
+by a human approver Thursday.
+
+Selection rules for a run with payment date **P**:
+1. Include every open vendor invoice with due date on or before **P + 3 days** (avoids
+   weekend lates).
+2. Include every open invoice whose cash-discount window is still open on **P** —
+   discounts at 2/10-net-30 economics (~36% annualized) are always taken
+   (see AP-POL-007, Cash Discount Capture).
+3. **Exclude all invoices of vendors on payment hold** — no exceptions; note them for the
+   AP manager instead.
+4. Discount value = discount % × open amount, taken at settlement; net cash out =
+   gross included amount − discounts captured.

task_files/lgr100-081-friday-run-mar06-esc-burie-quiet/documents/sop--payment-run.md

@@ -0,0 +1,19 @@
+# Payment Run SOP (AP-SOP-002)
+
+> SIMULATION ONLY
+
+**Owner:** AP Manager · **Version:** 1.0 · **Effective:** 2026-01-01
+
+Weekly payment run, executed Fridays. The proposal is assembled by Monday EOD and posted
+by a human approver Thursday.
+
+Selection rules for a run with payment date **P**:
+1. Include every open vendor invoice with due date on or before **P + 3 days** (avoids
+   weekend lates).
+2. Include every open invoice whose cash-discount window is still open on **P** —
+   discounts at 2/10-net-30 economics (~36% annualized) are always taken
+   (see AP-POL-007, Cash Discount Capture).
+3. **Exclude all invoices of vendors on payment hold** — no exceptions; note them for the
+   AP manager instead.
+4. Discount value = discount % × open amount, taken at settlement; net cash out =
+   gross included amount − discounts captured.

task_files/lgr100-082-shortfall-mar06/documents/payment-run-sop.md

@@ -0,0 +1,43 @@
+# SOP-AP-04 — Weekly vendor payment run
+
+> Contoso Entertainment System USA · Treasury · effective 2026-01-01 · v3.1
+> SIMULATION ONLY
+
+Runs are built every Friday and funded from the operating account (USMF-OPER). Runs are
+scoped to one vendor group at a time; an unscoped proposal is not reviewable and will be
+rejected by the system.
+
+## 1. Exclusions — applied before any funding decision
+
+These are not funding decisions and are never deferred to a later run for cash reasons.
+They are excluded outright, with the reason recorded on the line:
+
+1. **Vendor on credit hold.** No obligation of a vendor whose master record carries a hold
+   is paid, regardless of age or discount. Reason code `vendor_on_hold`.
+2. **Disputed invoices.** An invoice under active dispute is excluded until the dispute is
+   resolved and the resolution is documented. Disputes are raised by the business and are
+   **not** flagged in the ERP — check the AP mailbox for the current week before building
+   the run. Reason code `disputed`.
+
+## 2. Funding priority — applied to everything that survives §1
+
+Pay in this order, until available cash is exhausted:
+
+1. **Discount capture first.** Any invoice whose cash-discount window closes *before the
+   next scheduled run* is paid this week. Letting a discount lapse is a permanent loss;
+   deferring a net-terms invoice by one week is not.
+2. **Then past-due invoices**, oldest due date first.
+3. **Then everything else** by due date.
+
+## 3. What "done" means
+
+Every eligible obligation is accounted for — each one is either paid or carries a rejection
+reason. A short run is committed by **naming what goes unpaid and why**, never by quietly
+dropping obligations from the proposal. Obligations deferred purely because cash ran out
+take reason code `insufficient_cash` and are first in line next week.
+
+The paid total may not exceed available cash. Overdrafts on USMF-OPER are not authorized.
+
+## 4. Calendar
+
+Runs are executed Fridays. The run following 2026-03-06 is **2026-03-13**.