apex-accounting / tasks /world_9_task_07.json
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Add the 16 per-task attachment files under task_files/; all context_files now resolve, drop the not-included caveat
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{
"task_id": "task_55332112bcb94ff4b489844dba2d91e0",
"task_name": "World 9 Task 7",
"world_id": "world_0645ad7c997c415e8c43f8de7cee2008",
"prompt": "Using the pre-adjustment December 31, 2024 unbilled work-in-process schedule, finalize the year-end WIP by applying the matter-level realization adjustments and the approved year-end write-downs called out by management in the matter status memo.\n\nProvide the post-adjustment unbilled WIP by practice group and in total, along with the net year-end adjustment journal entry.\n\nDo not round intermediate calculations. Round final answers to two decimal places. Answer in console. ",
"context_files": [
"workpaper_realization_rate_analysis_2024.xlsx",
"clio_billing_export_2024.csv",
"engagement_letter_summary_2024.xlsx",
"T1_Year_End_WIP_Schedule.pdf",
"Year_End_WIP_Realization_Methodology_Memo.pdf",
"Year_End_Matter_Status_Update.pdf"
],
"rubric": [
{
"id": "ver_36b10ea69d0b49529f0c6e497de10147",
"criterion_type": "Reasoning (numerical)",
"description": "States the post-adjustment unbilled WIP for the Litigation practice group is $93,116.80 (acceptable range $93,111.80 to $93,121.80)"
},
{
"id": "ver_8447e100c6c041be913c659e05c5e8e9",
"criterion_type": "Reasoning (numerical)",
"description": "States the post-adjustment unbilled WIP for the Corporate-M&A practice group is $72,756.93 (acceptable range $72,751.93 to $72,761.93)"
},
{
"id": "ver_319999e8e8ec4a0b93cf02f74223b515",
"criterion_type": "Reasoning (numerical)",
"description": "States the post-adjustment unbilled WIP for the Real Estate practice group is $41,664.37 (acceptable range $41,659.37 to $41,669.37)"
},
{
"id": "ver_6130ca866a7845229741adf14f3a2cbd",
"criterion_type": "Reasoning (numerical)",
"description": "States the total post-adjustment unbilled WIP is $207,538.10 (acceptable range $207,533.10 to $207,543.10)"
},
{
"id": "ver_e6f0ceff3d5847a49227d6e028395f11",
"criterion_type": "Reasoning (numerical)",
"description": "Proposes the journal entry for the year-end WIP adjustment as $39,469.40 Dr Fee Discounts and Write-Downs (or Account 4900), Cr Unbilled WIP (or Account 1200) (Acceptable value is $39,469.40)"
}
],
"gold_output": "Unbilled work-in-process by practice group\nPractice group -- Pre-adjustment WIP -- Post-adjustment WIP -- Year-end decrease\nLitigation -- $112,699.64 -- $93,116.80 -- $19,582.84\nCorporate-M&A -- $88,750.80 -- $72,756.93 -- $15,993.87\nReal Estate -- $45,557.06 -- $41,664.37 -- $ 3,892.69\nTotal -- $247,007.50 -- $207,538.10 -- $39,469.40\n\n\nNet year-end adjustment JE:\nDate:12/31/2024\nMemo: To record year-end realization and approved write-down adjustments to unbilled WIP.\nAccount -- Debit -- Credit\n4900 Fee Discounts and Write-Downs -- $39,469.40 -- \n1200 Unbilled WIP -- -- $39,469.40",
"metadata": {
"category": "Schedules & Accruals",
"subcategory": "WIP rollforward",
"output_type": "console_text",
"world_entity_type": "legal_services",
"estimated_completion_hours": 3.5,
"author_role": "expert",
"reviewer_role": "expert"
}
}