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<title>LevelBench-100 (v4.1.0) | AI Accounting, Fractional CFO & Operations Benchmark Leaderboard</title>
<meta name="description" content="Interactive leaderboard comparing 38 AI models, CLI harnesses, and Level Playbooks across 100 SMB QuickBooks takeover checks, 15 anonymized close case studies, and 30 AI accounting mistakes." />
<link rel="canonical" href="https://levelcfo.com/benchmarks/agentic-accounting/" />
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<body>
<div class="container">
<div class="license-banner">
<strong>Non-Commercial Evaluation License (v1.0):</strong> Free for personal operator review, CPA/CFO inspection, and non-commercial academic research only. Commercial AI model training, RL environment building, and commercial benchmarking require a written license from <a href="mailto:sam@levelcfo.com">sam@levelcfo.com</a>. <a href="https://levelcfo.com/data/benchmarks/cases/LICENSE_AND_IP_NOTICE.txt" target="_blank" rel="noopener">View License & IP Notice</a> 路 Canary: <code>LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM</code>
</div>
<div class="eyebrow">The Level Index 路 AI Accounting, Fractional CFO & Operations Benchmark (v4.1.0)</div>
<h1>Can AI Close Real SMB Books? 38 AI Systems Evaluated on 100 QuickBooks Takeover Checks, 15 SMB Case Studies & 30 AI Mistakes</h1>
<p class="subtitle">
Distilled from <strong>2,200+ SMB client cleanups</strong> by <a href="https://levelcfo.com" target="_blank" rel="noopener" style="color:var(--primary);font-weight:600;">Level</a>. Unassisted raw foundation models score <strong>31.0% to 71.0%</strong> and post bad entries on every run, while AI guided by <strong>Level Playbooks and controller review</strong> achieves <strong>100.0% accuracy</strong> and <strong>0.0% bad book entries</strong>.
</p>
<div class="link-bar">
<a class="btn-link primary" href="https://levelcfo.com/benchmarks/agentic-accounting/" target="_blank" rel="noopener">Full Interactive Benchmark on LevelCFO.com →</a>
<a class="btn-link" href="https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/" target="_blank" rel="noopener">30 Common AI Accounting Mistakes</a>
<a class="btn-link" href="https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/" target="_blank" rel="noopener">15 Anonymized SMB Close Case Studies (.xlsx)</a>
<a class="btn-link" href="https://levelcfo.com/blog/levelbench-100-ai-accounting-cfo-benchmark/" target="_blank" rel="noopener">Methodology & Findings Blog</a>
<a class="btn-link" href="https://huggingface.co/datasets/LevelCFO/levelbench-100" target="_blank" rel="noopener">HF Dataset</a>
<a class="btn-link" href="https://github.com/levelcfo/levelbench-100" target="_blank" rel="noopener">GitHub Repo (CSV/JSON)</a>
<a class="btn-link" href="https://levelcfo.com/benchmarks/" target="_blank" rel="noopener">All Level SMB Benchmarks</a>
</div>
<div class="stats-grid">
<div class="stat-card">
<div class="stat-val">100.0%</div>
<div class="stat-label">AI + Level Playbooks</div>
<div class="stat-sub">0.0% bad-entry rate across 100 takeover checks & 15 SMB case studies</div>
</div>
<div class="stat-card">
<div class="stat-val">71.0%</div>
<div class="stat-label">Best Raw AI Model Alone</div>
<div class="stat-sub">Gemini 4 Argon (Medium) 路 81.0% with SOP prompt 路 Opus 5.5 at 69.0%</div>
</div>
<div class="stat-card">
<div class="stat-val">84.0%</div>
<div class="stat-label">Best Unassisted CLI Tool</div>
<div class="stat-sub">Gemini CLI (Argon 4) 路 100.0% on 26-check suite with Level checklist</div>
</div>
<div class="stat-card">
<div class="stat-val">15 Worlds</div>
<div class="stat-label">Anonymized SMB Close Cases</div>
<div class="stat-sub">31 close tasks 路 214 binary rubric checks 路 27.83ms pre-flight</div>
</div>
<div class="stat-card">
<div class="stat-val">30 Mistakes</div>
<div class="stat-label">AI Accounting Fault Catalog</div>
<div class="stat-sub">95 close guardrails (18 audit gates, 61 controller rules, 16 auditors)</div>
</div>
</div>
<div class="tabs">
<button class="tab-btn active" onclick="switchTab('leaderboard', this)">1. 38 AI Systems Leaderboard (100 Checks)</button>
<button class="tab-btn" onclick="switchTab('errors', this)">2. 30 Common AI Accounting Mistakes (95 Guardrails)</button>
<button class="tab-btn" onclick="switchTab('worlds', this)">3. 15 Anonymized SMB Close Case Studies (214 Checks)</button>
<button class="tab-btn" onclick="switchTab('browser', this)">4. 14-Portal Browser-Use & 6-CLI Harnesses</button>
</div>
<div id="tab-leaderboard">
<div class="controls">
<input id="lb-search" class="search-input" type="text" placeholder="Search model, lab, or architecture..." oninput="renderLeaderboard()" />
<select id="lb-tier" class="filter-select" onchange="renderLeaderboard()">
<option value="all">All 38 Configurations</option>
<option value="Level Playbooks">Level Playbooks + AI (7)</option>
<option value="Agentic CLI Harness">Agentic CLI Harnesses (4)</option>
<option value="Unassisted Raw AI Model">Unassisted Raw AI Models (27)</option>
</select>
</div>
<div class="table-wrap">
<table>
<thead>
<tr>
<th>Rank</th>
<th>System / Model</th>
<th>Tier</th>
<th>Lab</th>
<th>Raw Zero-Shot</th>
<th>SOP-Guided</th>
<th>3-Run Pass^3</th>
<th>Bad-Entry Rate</th>
<th>Exact Math</th>
<th>Accrual Cutoffs</th>
<th>Hold & Ask</th>
<th>Subledger</th>
<th>Time (s)</th>
<th>Cost ($/close)</th>
</tr>
</thead>
<tbody id="lb-body"></tbody>
</table>
</div>
</div>
<div id="tab-errors" class="hidden">
<div class="table-wrap">
<table>
<thead>
<tr>
<th>#</th>
<th>Gate / Rule</th>
<th>Category</th>
<th>Pillar</th>
<th>Mistake Title</th>
<th>What Unassisted AI Does Wrong</th>
<th>Real SMB Dollar Example</th>
<th>How Level Playbooks & CPAs Fix It</th>
</tr>
</thead>
<tbody id="errors-body"></tbody>
</table>
</div>
</div>
<div id="tab-worlds" class="hidden">
<div class="table-wrap">
<table>
<thead>
<tr>
<th>World</th>
<th>Case Study</th>
<th>Industry</th>
<th>Pillar</th>
<th>ERP & Software Stack</th>
<th>Headline Accounting / CFO Trap</th>
<th>Tasks / Checks</th>
<th>Level Playbooks</th>
</tr>
</thead>
<tbody id="worlds-body"></tbody>
</table>
</div>
</div>
<div id="tab-browser" class="hidden">
<h3 style="margin:8px 0 12px;">A. 14-Portal Browser-Use Benchmark (84 Portal-Gate Trials: QuickBooks, BuildOps, ServiceTitan, Gusto, Rippling, Ramp, Brex, Shopify & More)</h3>
<div class="table-wrap" style="margin-bottom:24px;">
<table>
<thead>
<tr>
<th>Regime</th>
<th>Trials Passed</th>
<th>Completion %</th>
<th>Silent Row Truncation</th>
<th>Account Isolation</th>
<th>Avg Time (s)</th>
<th>Est. Cost</th>
<th>Observed Behavior & Failure Mode</th>
</tr>
</thead>
<tbody id="browser-body"></tbody>
</table>
</div>
<h3 style="margin:8px 0 12px;">B. 6-Harness Multi-File Close CLI Benchmark (26 Binary Checks Across 4 Reconciled Files)</h3>
<div class="table-wrap">
<table>
<thead>
<tr>
<th>Rank</th>
<th>CLI Harness + Model</th>
<th>Task A (Single-File)</th>
<th>Task B (4-File Bridge)</th>
<th>Total Score</th>
<th>Combined Time</th>
<th>Est. Cost</th>
<th>Verdict</th>
</tr>
</thead>
<tbody id="cli-body"></tbody>
</table>
</div>
</div>
<div class="footer">
<p>
<strong>Published by <a href="https://levelcfo.com" target="_blank" rel="noopener">Level</a></strong> 路
Canonical Benchmark: <a href="https://levelcfo.com/benchmarks/agentic-accounting/" target="_blank" rel="noopener">levelcfo.com/benchmarks/agentic-accounting/</a> 路
30 AI Mistakes: <a href="https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/" target="_blank" rel="noopener">levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/</a> 路
15 SMB Case Studies: <a href="https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/" target="_blank" rel="noopener">levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/</a> 路
Industry Benchmarks: <a href="https://levelcfo.com/benchmarks/contractor/" target="_blank" rel="noopener">Contractors</a>, <a href="https://levelcfo.com/benchmarks/ecommerce/" target="_blank" rel="noopener">Ecommerce</a>, <a href="https://levelcfo.com/benchmarks/healthcare/" target="_blank" rel="noopener">Healthcare</a>, <a href="https://levelcfo.com/benchmarks/restaurants/" target="_blank" rel="noopener">Restaurants</a>, <a href="https://levelcfo.com/benchmarks/cleaning/" target="_blank" rel="noopener">Cleaning</a>, <a href="https://levelcfo.com/benchmarks/landscaping/" target="_blank" rel="noopener">Landscaping</a>, <a href="https://levelcfo.com/benchmarks/staffing/" target="_blank" rel="noopener">Staffing</a>.
</p>
<p>
<strong>License:</strong> Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com). Commercial AI model training, RL environment building, and commercial benchmarking require a written license from <a href="mailto:sam@levelcfo.com">sam@levelcfo.com</a>. Canary: <code>LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM</code>
</p>
</div>
</div>
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const ERRORS = [{"rank":1,"code":"ERR-01","category":"Revenue & Invoicing","pillar":"Accounting","title":"Customer Invoice Payments Booked as New Sales","what_raw_ai_does_wrong":"When a customer pays an open invoice by check or ACH into a parent or operating bank account, raw AI books it as new Sales Revenue instead of matching Accounts Receivable.","real_smb_dollar_example":"Case 1 ($84,250 wholesale customer ACH into parent company for a sister cafe's invoice) and Case 2 ($28,400 commercial roofing check booked to Sales).","how_level_playbooks_and_cpas_fix_it":"Cross-checks every deposit amount and memo against open customer invoices across all related entities before recording revenue.","case_world_reference":"Case 1 路 Case 2","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":2,"code":"ERR-02","category":"Revenue & Invoicing","pillar":"Accounting","title":"Intercompany Transfers & Loans Booked as Income","what_raw_ai_does_wrong":"Unassisted AI follows casual bank memos ('vendor rebate') and books intercompany cash transfers, owner capital injections, or loan proceeds over $5,000 into P&L Income.","real_smb_dollar_example":"Case 1 ($19,400 sister-company wire transfer booked to Other Income based on an unverified bookkeeper memo).","how_level_playbooks_and_cpas_fix_it":"Matches transfers across sister-company bank statements and routes capital inflows over $5,000 to loan or equity accounts.","case_world_reference":"Case 1 路 Case 7","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":3,"code":"ERR-03","category":"Revenue & Invoicing","pillar":"Fractional CFO","title":"Treating Cash Marketing Dashboards as Accrual Revenue","what_raw_ai_does_wrong":"Raw AI treats numbers from a founder's cash-basis marketing tool as GAAP revenue, ignoring gift-card redemptions, refunds, sales tax pass-throughs, and shipping cutoffs.","real_smb_dollar_example":"Case 11 ($45.31M accrual revenue and $28.66M operating expenses reconciled against a cash-basis marketing dashboard and Avalara sales tax).","how_level_playbooks_and_cpas_fix_it":"Bridges order-date cash dashboards to shipment-date earned revenue, sales tax liabilities, and accrued expenses.","case_world_reference":"Case 11","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":4,"code":"ERR-04","category":"Revenue & Invoicing","pillar":"Accounting","title":"Booking Net Healthcare Payouts Instead of Gross Charges","what_raw_ai_does_wrong":"In medical and dental practices, raw AI records net insurance deposits as top-line revenue, hiding insurance write-downs, clearinghouse fees, and denied claims.","real_smb_dollar_example":"Case 3 ($218,440 net insurance cash vs. $244,600 Gross Revenue, $19,300 contractual adjustments, $6,860 fees, and $12,150 denied claims).","how_level_playbooks_and_cpas_fix_it":"Reads insurance remittance files to record full billed revenue ($244,600), contractual write-downs, clearing fees, and denied claim write-offs.","case_world_reference":"Case 3","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":5,"code":"ERR-05","category":"Contractors & Job Costing","pillar":"Fractional CFO","title":"Dumping Multi-Year WIP Catch-Ups Into One Month's P&L","what_raw_ai_does_wrong":"When onboarding a contractor that previously lacked work-in-progress (WIP) schedules, raw AI dumps the entire multi-year catch-up into the current month's P&L.","real_smb_dollar_example":"Case 2 & Case 15 (Separating prior-year opening WIP equity adjustments from current-month earned job revenue).","how_level_playbooks_and_cpas_fix_it":"Posts prior-year WIP catch-ups to Retained Earnings or prior-period restatements so current-month job margins stay accurate.","case_world_reference":"Case 2 路 Case 15","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":6,"code":"ERR-06","category":"Contractors & Job Costing","pillar":"Fractional COO","title":"Double-Counting Field Software Labor Burden in QuickBooks","what_raw_ai_does_wrong":"Field software (BuildOps, ServiceTitan) adds an estimated hourly labor burden to timecards while QuickBooks records actual payroll taxes and workers' comp. Raw AI double-counts both.","real_smb_dollar_example":"Case 2 ($41,200 duplicate labor burden inside a $177,600 BuildOps-to-QuickBooks cost gap) and Case 9 ($5,800 overlap on a closed job).","how_level_playbooks_and_cpas_fix_it":"Removes estimated labor burden overlaps when tying field software to QuickBooks and matches bulk supply-house deliveries to jobs.","case_world_reference":"Case 2 路 Case 9","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":7,"code":"ERR-07","category":"Contractors & Job Costing","pillar":"Fractional COO","title":"Booking Upfront Customer Job Deposits as Earned Revenue","what_raw_ai_does_wrong":"When a roofing, HVAC, or agency client pays a 50% upfront deposit for a job that has not started yet, raw AI leaves the deposit in Sales Revenue, inflating gross profit.","real_smb_dollar_example":"Case 2 ($55,000 deposit for an unstarted HOA roof replacement) and Case 9 ($12,000 upfront billing for an unstarted ClickUp project phase).","how_level_playbooks_and_cpas_fix_it":"Checks customer deposits against field dispatch logs and project milestones, moving unstarted deposits to Customer Deposits Liability.","case_world_reference":"Case 2 路 Case 9","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":8,"code":"ERR-08","category":"Contractors & Job Costing","pillar":"Fractional COO","title":"Missing Approved Change Orders When Checking Job Billing","what_raw_ai_does_wrong":"When an approved customer change order sits in field software without updating the base contract in accounting, raw AI falsely flags collected cash as over-billed (>100%).","real_smb_dollar_example":"Case 12 ($74,430 collected on a $68,500 base contract flagged as 108.7% over-billed because an approved $14,200 change order was unlinked; true billing is 90.0%).","how_level_playbooks_and_cpas_fix_it":"Links approved CRM and field change orders to base contracts before calculating percentage of completion and billing progress.","case_world_reference":"Case 12","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":9,"code":"ERR-09","category":"Inventory & E-Commerce","pillar":"Fractional COO","title":"Using Stale Shopify Exports Instead of 3PL Warehouse Counts","what_raw_ai_does_wrong":"Shopify inventory exports often keep phantom quantities on old or discontinued product bundles. Raw AI multiplies the raw Shopify export by unit cost, inflating inventory.","real_smb_dollar_example":"Case 12 (Stale Shopify export of 752,000 units / $13.84M vs. physical 3PL warehouse count of 200,452 units / $3.69M - a $10.15M overstatement).","how_level_playbooks_and_cpas_fix_it":"Anchors Balance Sheet inventory strictly to certified 3PL physical warehouse counts and keeps unshipped factory deposits in Prepaid Inventory.","case_world_reference":"Case 12","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":10,"code":"ERR-10","category":"Inventory & E-Commerce","pillar":"Fractional CFO","title":"Failing to Tie Factory Purchase Orders to Warehouse Receipts","what_raw_ai_does_wrong":"Over 18 to 24 months, factory wire deposits, split ocean shipments, and tariff bills drift apart from warehouse receipts. Single-month AI prompts miss multi-year inventory shrinkage.","real_smb_dollar_example":"Case 11 (21-month $17.09M factory PO wire payments reconciled to warehouse SKU receipts at 98.52% match and 1.48% verified shrinkage).","how_level_playbooks_and_cpas_fix_it":"Reconciles multi-year factory wire payments and vendor bills against 3PL receiving logs to verify exact unit counts and shrinkage.","case_world_reference":"Case 11","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":11,"code":"ERR-11","category":"Inventory & E-Commerce","pillar":"Accounting","title":"Double-Counting Overlapping Shopify Balance Export Dates","what_raw_ai_does_wrong":"Exporting multiple Shopify Balance sub-accounts mixes transaction dates and posted dates. Raw AI double-counts overlapping cutoff rows at month-end.","real_smb_dollar_example":"Case 10 (80 rows across two Shopify Balance accounts containing 43 date-overlap duplicates, where true net movement was $1,033.24).","how_level_playbooks_and_cpas_fix_it":"Deduplicates multi-account Shopify payout exports by posted date and verifies that every transfer links to an actual bank settlement.","case_world_reference":"Case 10","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":12,"code":"ERR-12","category":"Inventory & E-Commerce","pillar":"Fractional CFO","title":"Booking January Gift-Card Clearing Payouts as New Year Sales","what_raw_ai_does_wrong":"When a retail brand clears holiday gift cards through a clearing partner, mid-January ACH payouts for December holiday redemptions are booked by raw AI as January revenue.","real_smb_dollar_example":"Case 12 ($170,366.01 Jan 15 ACH payout carrying a December 31 cutoff memo for holiday gift-card redemptions).","how_level_playbooks_and_cpas_fix_it":"Reads bank ACH settlement period memos to accrue December holiday gift-card payouts into the proper year.","case_world_reference":"Case 12","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":13,"code":"ERR-13","category":"Multi-Entity & Cards","pillar":"Accounting","title":"Double-Counting Owner Draws Already Recorded via Journal Entry","what_raw_ai_does_wrong":"When Uncategorized Expense contains a transfer to an owner's personal bank account and a prior bookkeeper already posted a month-end Owner Bridge entry, raw AI records it twice.","real_smb_dollar_example":"Case 5 ($2,500 personal transfer alongside a $7,075 Owner Bridge journal entry; raw AI inflates Due to Owner to $9,575).","how_level_playbooks_and_cpas_fix_it":"Checks existing month-end owner journal entries before reclassifying bank transfers so personal draws are never counted twice.","case_world_reference":"Case 5 路 WF01","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":14,"code":"ERR-14","category":"Multi-Entity & Cards","pillar":"Accounting","title":"Leaving Credit Card Autopayments in Uncategorized Expense","what_raw_ai_does_wrong":"When individual employee card charges are imported into Credit Card Liability, raw AI often leaves the monthly bank ACH autopayments in Uncategorized Expense, double-counting spend.","real_smb_dollar_example":"Case 3 ($114,620 Amex spend across 4 sub-cards with $38,900 of Chase ACH autopays left in Uncategorized Expense) and Case 5 ($10,000 Capital One autopay).","how_level_playbooks_and_cpas_fix_it":"Matches every bank credit-card autopay against the Credit Card Liability balance and ties the ending balance to the monthly statement.","case_world_reference":"Case 3 路 Case 5","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":15,"code":"ERR-15","category":"Multi-Entity & Cards","pillar":"Accounting","title":"Sweeping Real Sister-Company Inventory Purchases Into Loans","what_raw_ai_does_wrong":"In multi-entity restaurant or retail groups, raw AI matches on company names and sweeps real inventory purchases ('autopay for monthly beans') into Intercompany Loans.","real_smb_dollar_example":"Case 7 ($3,000/month roasted coffee inventory sale between Roast Corp and Fort Lee Cafe kept in Wholesale Sales/COGS while balancing $22K/$8.5K/$500 loans).","how_level_playbooks_and_cpas_fix_it":"Separates invoiced inventory purchases from intercompany cash loans when reconciling multi-entity balances.","case_world_reference":"Case 7","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":16,"code":"ERR-16","category":"Multi-Entity & Cards","pillar":"Accounting","title":"Booking Net Payroll Bank Withdrawals Without Payroll Taxes","what_raw_ai_does_wrong":"When a net payroll withdrawal (Square, Gusto, Rippling) hits the bank feed before the payroll report arrives, raw AI books net cash as total wages, missing taxes and withholdings.","real_smb_dollar_example":"Case 10 ($46,830 net Square payroll bank debit held for the payroll register, plus a $2,485 truck loan check split into $1,940 principal and $545 interest).","how_level_playbooks_and_cpas_fix_it":"Holds net payroll bank withdrawals until the full gross-to-net payroll register is attached, and splits loan payments into principal and interest.","case_world_reference":"Case 10","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":17,"code":"ERR-17","category":"Chart of Accounts & Cutoffs","pillar":"Accounting","title":"Missing That a Synced Journal Entry Was Deleted in QuickBooks","what_raw_ai_does_wrong":"AI tools that only check their own sync log ('status = synced') miss when a bookkeeper or owner later deletes or voids that journal entry directly inside QuickBooks.","real_smb_dollar_example":"Case 1 (June $45,000 payroll split showed 'synced' in the import log even though the entry had been deleted in QuickBooks, understating production labor by $36,000).","how_level_playbooks_and_cpas_fix_it":"Verifies the live QuickBooks general ledger before closing the month instead of trusting old import logs.","case_world_reference":"Case 1","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":18,"code":"ERR-18","category":"Chart of Accounts & Cutoffs","pillar":"Fractional CFO","title":"Missing Year-over-Year Account Regroupings That Distort Margins","what_raw_ai_does_wrong":"When a bookkeeper changes how revenue or expenses are grouped between years (such as netting sales tax into Gross Sales in 2025), Net Income still ties so raw AI reports 'no errors.'","real_smb_dollar_example":"Case 11 ($1.78M of sales tax netted into 2025 Gross Sales, $465K of import tariffs lumped into Freight, and $242K of 3PL warehouse costs shifted).","how_level_playbooks_and_cpas_fix_it":"Audits year-over-year line-item shifts inside Revenue, COGS, and Operating Expenses so multi-year margins and CAC stay comparable.","case_world_reference":"Case 11","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":19,"code":"ERR-19","category":"Chart of Accounts & Cutoffs","pillar":"Fractional CFO","title":"Trusting Wrong Vendor Names Created by QuickBooks Auto-Rules","what_raw_ai_does_wrong":"QuickBooks auto-rules often match outgoing bank wires on generic words ('WIRE TRANSFER') and stamp one vendor's name across unrelated wires, or flip vendors between accounts mid-year.","real_smb_dollar_example":"Case 11 (Scanning all 109 accounts caught a $2.06M Google Ads account flip and outgoing factory wires where a QuickBooks rule stamped the wrong vendor payee).","how_level_playbooks_and_cpas_fix_it":"Audits all Chart of Accounts lines for mid-year vendor category flips and verifies wire payees against the actual bank wire details.","case_world_reference":"Case 11 路 Case 1","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":20,"code":"ERR-20","category":"Chart of Accounts & Cutoffs","pillar":"Fractional CFO","title":"Trying to Edit Closed Prior Months Directly in QuickBooks","what_raw_ai_does_wrong":"When reclassifying multi-month expenses, raw AI tries to edit August and September transactions after the September 30 closing lock, either crashing or altering prior tax filings.","real_smb_dollar_example":"Case 8 & Case 15 ($37,918 of event reclassifications across 30 entries: 25 locked Aug-Sep entries held for reporting while 5 October entries post live).","how_level_playbooks_and_cpas_fix_it":"Checks the QuickBooks closing date before posting, keeping prior closed-month adjustments in reporting schedules while posting open-month entries live.","case_world_reference":"Case 8 路 Case 15","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":21,"code":"ERR-21","category":"Board Decks & Foreign Currency","pillar":"Accounting","title":"Guessing Expense Categories on Paper Checks Missing Images","what_raw_ai_does_wrong":"When paper checks clear the bank with only 'Check #1142' and no check image, raw AI guesses 'Subcontractors' or 'Supplies' from the dollar amount.","real_smb_dollar_example":"Case 5 ($20,350 across Checks #1142, #1148, and #1155 held for check images) and WF01 ($20,200 of HVAC paper checks missing check stubs).","how_level_playbooks_and_cpas_fix_it":"Holds every paper check over $250 missing a check image in an operator review queue until the check stub or vendor bill is uploaded.","case_world_reference":"Case 5 路 Case 7 路 WF01","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":22,"code":"ERR-22","category":"Board Decks & Foreign Currency","pillar":"Fractional CFO","title":"Marking Cash 'Reconciled' When Bank Statements Are Missing","what_raw_ai_does_wrong":"Because the QuickBooks Balance Sheet balances (Assets = Liabilities + Equity), raw AI marks the month '100% Reconciled' even when zero PDF bank statements are attached.","real_smb_dollar_example":"Case 6 ($4.30M balanced Balance Sheet where $4.26M of QuickBooks bank cash had no PDF bank statements attached across 18 of 19 checks).","how_level_playbooks_and_cpas_fix_it":"Refuses to mark any cash or card account reconciled until the official monthly PDF bank statement is attached and tied to the penny.","case_world_reference":"Case 6","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":23,"code":"ERR-23","category":"Board Decks & Foreign Currency","pillar":"Fractional CFO","title":"Presenting Stale Board Decks After Late Controller Adjustments","what_raw_ai_does_wrong":"After late month-end journal entries (such as COGS reclasses or equipment capitalization), raw AI leaves the Excel model and board slides on pre-close numbers or plugs Opening Cash.","real_smb_dollar_example":"Case 4 (473 bps Gross Margin drift from a $42.6K COGS reclass, +$15K EBITDA change from tooling capitalization, and a $15,000 plug to Opening Cash).","how_level_playbooks_and_cpas_fix_it":"Ties every Excel tab and board slide number to the final closed Trial Balance and locks Opening Cash to the prior month's bank statement.","case_world_reference":"Case 4 路 WF12","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":24,"code":"ERR-24","category":"Board Decks & Foreign Currency","pillar":"Fractional CFO","title":"Mismatched Foreign Currency Credit Notes & Wire Fees","what_raw_ai_does_wrong":"When a foreign vendor applies a EUR credit note against half an invoice and the rest is paid via a Wise USD wire, raw AI books the full USD debit to AP or double-counts the credit.","real_smb_dollar_example":"Case 8 (EUR 8,761.13 credit note paired with a EUR 17,522.26 invoice, with the $10,023.08 Wise USD payment split into $9,976.30 principal and $46.78 fee).","how_level_playbooks_and_cpas_fix_it":"Applies foreign credit notes against open invoices in native currency first, then splits the USD wire into exact principal and wire fee.","case_world_reference":"Case 8 路 Case 9","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":25,"code":"ERR-25","category":"Sales Tax & POS Delivery","pillar":"Accounting","title":"Posting Q4 Sales Tax Payments Against Q1 Tax Liabilities","what_raw_ai_does_wrong":"When reconciling Sales Tax Payable, raw AI groups tax payments by bank clearing date instead of tax filing quarter, misposting January-cleared Q4 tax payments into Q1.","real_smb_dollar_example":"Case 13 ($9,120.50 Q4 state sales tax payment cleared Jan 18 misposted to Q1, plus a $100.20 portal digit-transposition overpayment credit and NJ monthly prepayment rules).","how_level_playbooks_and_cpas_fix_it":"Matches every state tax payment to its filing period confirmation, records overpayment credits on the Balance Sheet, and tracks state monthly prepayments.","case_world_reference":"Case 13","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":26,"code":"ERR-26","category":"Sales Tax & POS Delivery","pillar":"Accounting","title":"Double-Paying UberEats & DoorDash Sales Tax Synced by POS","what_raw_ai_does_wrong":"Delivery apps (UberEats, DoorDash, Grubhub) collect and remit sales tax directly to the state by law, but POS routers (Stream POS) sync those tax lines into QuickBooks Payable. Raw AI pays the tax a second time.","real_smb_dollar_example":"Case 13 (Stream POS syncing $142,800 of delivery orders with $11,985.40 of marketplace-remitted tax alongside $18,420.15 of in-store POS sales tax across NY and NJ).","how_level_playbooks_and_cpas_fix_it":"Separates delivery-app Marketplace Facilitator sales tax from in-store POS tax so third-party delivery tax is never remitted twice.","case_world_reference":"Case 13","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":27,"code":"ERR-27","category":"Inventory & E-Commerce","pillar":"Fractional CFO","title":"Double-Counting Inbound Freight When Switching to Shopify COGS","what_raw_ai_does_wrong":"When switching from periodic inventory to Shopify perpetual COGS, brands often load landed cost (factory price + freight) into Shopify while still expensing freight bills on the P&L.","real_smb_dollar_example":"Case 14 (2025 periodic cost of $17.87/unit vs. 2026 Shopify SKU cost of $21.40/unit across 621,480 units - catching ~$4.11/unit of double-counted freight and reversing a false $2.19M margin drop).","how_level_playbooks_and_cpas_fix_it":"Benchmarks perpetual SKU unit cost against prior-year physical inventory ($17.87/u) and factory PO invoices ($17.76/u), removing double-counted freight.","case_world_reference":"Case 14","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":28,"code":"ERR-28","category":"Chart of Accounts & Cutoffs","pillar":"Fractional CFO","title":"Broken Spreadsheet VLOOKUPs Misclassifying Warehouse Checks","what_raw_ai_does_wrong":"When an analyst builds an Excel bridge using approximate VLOOKUP ranges on check numbers, an entire series of checks gets mapped to the wrong expense account, and raw AI trusts the spreadsheet.","real_smb_dollar_example":"Case 14 (215 sequential Warehouse 2 paper checks totaling $339,987.01 for outbound postage mapped to 'Boxes/Mailers' COGS by a broken spreadsheet VLOOKUP).","how_level_playbooks_and_cpas_fix_it":"Audits sequential check numbers directly against bank check memos and warehouse logs, reclassifying the $339,987.01 to Outbound Postage.","case_world_reference":"Case 14","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":29,"code":"ERR-29","category":"Inventory & E-Commerce","pillar":"Fractional CFO","title":"Counting Virtual Items as Units & Double-Subtracting Return Credits","what_raw_ai_does_wrong":"In unit-economics audits, raw AI includes non-physical rows (shipping protection, gift wrap) in physical unit counts and misses when refurbished return credits are subtracted twice.","real_smb_dollar_example":"Case 14 (53,417 virtual items removed from 674,897 Shopify rows to isolate 621,480 physical units, and a -$2.23M return credit caught at 179.6% of $1.24M returned cost).","how_level_playbooks_and_cpas_fix_it":"Strips virtual SKUs before computing unit economics, anchors COGS % to pre-discount retail value ($70.93M), and blocks return credits above 100% of returned cost.","case_world_reference":"Case 14","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":30,"code":"ERR-30","category":"Sales Tax & POS Delivery","pillar":"Accounting","title":"Restoring Deleted CRM Invoices Without Reversing Deposit Entries","what_raw_ai_does_wrong":"When deleted CRM invoices (such as Roofr) are restored into QuickBooks without reversing the temporary journal entries a prior bookkeeper used to offset the bank deposits, revenue is double-counted.","real_smb_dollar_example":"Case 15 (8 restored Roofr invoices = $78,857.71 revenue and $19,092.24 open AR after reversing 4 temporary deposit offset entries totaling $12,335.12).","how_level_playbooks_and_cpas_fix_it":"Pairs every restored CRM invoice against prior deposit offset entries and re-links customer payments across month-end cutoffs.","case_world_reference":"Case 15","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/ai-error-taxonomy/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"}];
const WORLDS = [{"world_number":1,"world_id":"world_101_roast_co","short_title":"Case 1 路 Multi-Entity Coffee Roastery & Cafes","entity_label":"Roast & Co. Coffee Group (3 Entities)","industry":"Food & Beverage / Specialty Roastery","pillar":"Accounting","erp_stack":"QuickBooks Online (3 Entities) | Chase Commercial Banking | Payroll Subledger","headline_trap":"$103,650 Revenue Overstatement + $36,000 Deleted Payroll Entry","what_happened_on_books":"A 3-entity coffee roastery received an $84,250 wholesale customer ACH deposit into the parent company bank account that actually paid an open invoice in a sister cafe's QuickBooks file, plus a $19,400 intercompany transfer mislabeled in a memo as a 'vendor rebate.' Meanwhile, a $36,000 production payroll split had been accidentally deleted in QuickBooks.","what_raw_ai_does_wrong":"Unassisted AI trusts the bank memo at face value and books both deposits as new revenue (+$103,650 fake revenue), misses that the $36,000 payroll journal entry was deleted in QuickBooks, and falsely flags a normal Base Rent + CAM lease split as an error.","how_level_playbooks_and_cpas_solve_it":"Level cross-checks every deposit invoice number against open receivables across all sister entities, matches intercompany transfers across bank accounts, and verifies that payroll entries are still active in QuickBooks before closing the month.","tasks_count":2,"binary_rubric_criteria_count":16,"level_playbook_score_pct":100,"raw_files_count":3,"canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"world_number":2,"world_id":"world_102_summit_roofing","short_title":"Case 2 路 Commercial Roofing & Job Costing","entity_label":"Summit Commercial Roofing LLC","industry":"Commercial Trades & Contracting","pillar":"Fractional COO","erp_stack":"QuickBooks Online | BuildOps Job Costing | Beacon & ABC Supply Feeds","headline_trap":"$177,600 BuildOps vs. QuickBooks Cost Gap + $83,400 Unstarted Deposit","what_happened_on_books":"QuickBooks reported $760,000 in cost of goods sold while BuildOps showed $582,400 due to $41,200 of double-counted payroll burden, $64,800 of untagged supply-house deliveries, and $82,300 of unused storm materials sitting in expense. Revenue in QuickBooks was also $83,400 higher because a $55,000 deposit for an unstarted roof and a $28,400 invoice collection were booked straight to sales.","what_raw_ai_does_wrong":"Raw AI either forces QuickBooks to match BuildOps with a blind plug entry or accepts the unadjusted 32.4% QuickBooks gross margin, missing that true accrual gross margin is 36.1% ($512,700 gross profit on $1,420,000 earned revenue).","how_level_playbooks_and_cpas_solve_it":"Level reconciles BuildOps job costs line by line against QuickBooks, removes duplicate payroll burden, moves unused storm inventory ($82,300) to the Balance Sheet, and defers the $55,000 unstarted roof deposit until work begins.","tasks_count":2,"binary_rubric_criteria_count":16,"level_playbook_score_pct":100,"raw_files_count":1,"canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"world_number":3,"world_id":"world_103_cardio_health","short_title":"Case 3 路 Healthcare Diagnostics & Insurance Remittances","entity_label":"CardioHealth Diagnostics Inc.","industry":"Healthcare & Medical Diagnostics","pillar":"Accounting","erp_stack":"QuickBooks Online | Amex Corporate Platinum (4 Cards) | Insurance ERA Remittances","headline_trap":"$53,150 Card & Prepaid Overstatement + $26,160 Net-Cash Revenue Error","what_happened_on_books":"Four Amex sub-cards had $114,620 in monthly spend while $38,900 of bank ACH card paydowns were left in Uncategorized Expense instead of paying down the card liability, and a $14,250 deposit for a 2027 medical expo was expensed immediately. At the same time, $218,440 of net insurance payouts were booked as gross revenue.","what_raw_ai_does_wrong":"Unassisted AI leaves the $38,900 Amex bank payments in Uncategorized Expense (double-counting card spend on the P&L), misses the 2027 conference prepaid cutoff ($14,250), and reports net insurance cash ($218,440) as top-line revenue.","how_level_playbooks_and_cpas_solve_it":"Level ties all $114,620 of sub-card charges and $38,900 of bank autopays to the Amex liability account ($75,720 ending balance), moves the 2027 expo deposit to Prepaid Expenses, and grosses up insurance remittances into $244,600 Gross Revenue less $19,300 contractual adjustments and $6,860 fees.","tasks_count":2,"binary_rubric_criteria_count":16,"level_playbook_score_pct":100,"raw_files_count":1,"canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"world_number":4,"world_id":"world_104_neuro_cfo_pack","short_title":"Case 4 路 Biotech 3-Statement Model & Board Deck","entity_label":"CortexMed Surgical Systems Inc.","industry":"Biotech & Medical Devices","pillar":"Fractional CFO","erp_stack":"QuickBooks Online | Excel 3-Statement Model (.xlsx) | Executive Board Deck","headline_trap":"473 bps Board Deck Margin Drift + $15,000 Opening Cash Plug","what_happened_on_books":"After the draft board deck was created, the controller posted two late journal entries: a $42,600 reclass from R&D Supplies to Cost of Goods Sold and a $15,000 capitalization of lab tooling into Fixed Assets. To make Ending Cash tie on the cash bridge without adding the $15,000 equipment purchase, a draft spreadsheet plugged Opening Cash down by $15,000.","what_raw_ai_does_wrong":"Raw AI summarizes the draft slides without checking the updated QuickBooks trial balance, presenting stale 68.0% Gross Margin instead of 63.3% and missing that prior-month Opening Cash was altered by $15,000.","how_level_playbooks_and_cpas_solve_it":"Level ties every cell in the Excel 3-statement model and board deck back to the final closed Trial Balance, locks Opening Cash ($1,113,400) to the prior bank statement, and adds the -$15,000 CapEx line to the cash bridge.","tasks_count":2,"binary_rubric_criteria_count":16,"level_playbook_score_pct":100,"raw_files_count":2,"canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"world_number":5,"world_id":"world_105_verdant_landscapes","short_title":"Case 5 路 Commercial Landscaping Cleanup & Owner Draws","entity_label":"Verdant Landscapes LLC","industry":"Commercial Landscaping & Grounds","pillar":"Accounting","erp_stack":"QuickBooks Online | Intuit Merchant Feeds | Gusto Payroll | Capital One Card","headline_trap":"$20,350 Missing Check Images + $2,500 Owner Draw Double-Count","what_happened_on_books":"Uncategorized Expense held 9 transactions totaling $51,948.71, including 3 paper checks ($20,350) with no check images, merchant fees ($211.69), a batch reversal ($18,282.02), and a $2,500 transfer to the owner's personal checking account. Meanwhile, a month-end Owner Bridge journal entry ($7,075) had already been posted.","what_raw_ai_does_wrong":"Unassisted AI guesses expense categories for the $20,350 of paper checks without images and books the $2,500 personal transfer into Due to Owner on top of the existing journal entry, double-counting the owner balance to $9,575.","how_level_playbooks_and_cpas_solve_it":"Level holds all 3 paper checks ($20,350) until check images are provided and codes the $2,500 personal transfer directly to Owner Draw so total monthly draws equal $6,850 without double-counting the liability.","tasks_count":2,"binary_rubric_criteria_count":16,"level_playbook_score_pct":100,"raw_files_count":2,"canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"world_number":6,"world_id":"world_106_solguard_skincare","short_title":"Case 6 路 D2C Skincare 9-Month Depreciation & Bank Check","entity_label":"SolGuard Skincare Inc.","industry":"D2C Skincare & Consumer Brands","pillar":"Fractional CFO","erp_stack":"QuickBooks Online | Fixed Asset Schedule (.xlsx) | Monthly Close Checklist","headline_trap":"$10,023 Missing 9-Month Depreciation + Unverified $4.26M Bank Cash","what_happened_on_books":"Across a 9-month cleanup (Jan to Sep), depreciation on $85,605.45 of fixed assets had not been updated through Q3, requiring a $10,023.26 cumulative catch-up entry. In addition, while the QuickBooks Balance Sheet balanced at $4.30M, no PDF bank statements were attached to verify the $4,260,214.72 cash balance.","what_raw_ai_does_wrong":"Raw AI posts only a 1-month depreciation estimate instead of the 9-month schedule catch-up ($10,023.26) and marks the $4.26M cash balance '100% Reconciled' even though zero bank statements are attached.","how_level_playbooks_and_cpas_solve_it":"Level calculates the exact 9-month depreciation catch-up ($10,023.26) from the fixed-asset schedule and blocks the close from being marked 'Bank Reconciled' until official PDF bank statements are uploaded and matched.","tasks_count":1,"binary_rubric_criteria_count":8,"level_playbook_score_pct":100,"raw_files_count":1,"canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"world_number":7,"world_id":"world_107_roast_three_entity_matrix","short_title":"Case 7 路 Three-Cafe Intercompany Loans vs. Inventory Sales","entity_label":"Roast Holdings + Fort Lee Cafe + Broadway Cafe","industry":"Multi-Entity Hospitality & Retail","pillar":"Accounting","erp_stack":"QuickBooks Online (3 Entities) | Intercompany Loan Schedule | Amex & Check Feeds","headline_trap":"$3,000 Wholesale Bean Autopay Swept into Loans + Unmatched Checks","what_happened_on_books":"Three sister cafe entities transferred cash back and forth across three months ($22,000, $8,500, and $500 net loan flows). Mixed into the same bank feed was a recurring $3,000 ACH ('autopay for monthly beans') for actual roasted coffee inventory sold by the parent roastery to Fort Lee Cafe, plus three unmatched checks and card charges.","what_raw_ai_does_wrong":"Unassisted AI sweeps every transfer containing a sister company's name into Intercompany Loans, wiping out $3,000 of real wholesale coffee sales and cost of goods sold, and guesses categories for the unmatched checks.","how_level_playbooks_and_cpas_solve_it":"Level balances the Due-From and Due-To loan accounts across all three entities to $0 variance, keeps the $3,000 bean autopay in Wholesale Revenue and COGS, and holds the unmatched checks for receipt backup.","tasks_count":1,"binary_rubric_criteria_count":8,"level_playbook_score_pct":100,"raw_files_count":1,"canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"world_number":8,"world_id":"world_108_cardio_cro_neuro_subcoa","short_title":"Case 8 路 Cross-Border EUR/USD Credit Note & Closed-Period Lock","entity_label":"CardioHealth Europe + CortexMed Surgical","industry":"Biotech Clinical Trials & Cross-Border Ops","pillar":"Fractional CFO","erp_stack":"QuickBooks Multi-Currency | Wise Business FX | Gusto Payroll","headline_trap":"EUR 8,761 Credit Note Double-Count + Closed-Period QuickBooks Lock","what_happened_on_books":"A European research vendor applied a EUR 8,761.13 credit note against half of a EUR 17,522.26 invoice, with the remaining half paid via a $10,023.08 Wise USD transfer ($9,976.30 principal plus $46.78 FX fee). Separately, $37,918.04 of event expenses across August to October needed reclassifying after August and September were already locked in QuickBooks.","what_raw_ai_does_wrong":"Raw AI either books the EUR credit note as income or fails to separate the $46.78 Wise wire fee, and tries to edit locked August and September transactions directly in QuickBooks, crashing on the closing-date lock.","how_level_playbooks_and_cpas_solve_it":"Level pairs the EUR credit note against the open invoice, splits the Wise payment into $9,976.30 principal and $46.78 FX fee, and posts the 5 October reclassifications live while holding the 25 locked Aug-Sep adjustments for reporting.","tasks_count":2,"binary_rubric_criteria_count":16,"level_playbook_score_pct":100,"raw_files_count":1,"canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"world_number":9,"world_id":"world_109_trades_erp_bridges","short_title":"Case 9 路 Multi-System Contractor & Agency Bridges","entity_label":"Summit Field Services & Pacific Digital Agency","industry":"Commercial Trades & Professional Services","pillar":"Fractional COO","erp_stack":"Jobber | BuildOps | Spectrum ERP | ClickUp | Xero (Australian GST)","headline_trap":"Dropped Jobber Fields + $5,800 Labor Overlap + 10% GST Asset Error","what_happened_on_books":"Across four connected systems: a Jobber-to-QuickBooks sync dropped custom property fields on $18,450 of invoices; BuildOps and Spectrum double-counted $5,800 of labor burden on a closed job; ClickUp showed a $12,000 upfront billing for an unstarted project phase; and an AUD 24,200 equipment bill in Xero included 10% Australian GST (AUD 2,200).","what_raw_ai_does_wrong":"Unassisted AI lets the sync overwrite custom Jobber fields, dumps late subcontractor bills into general overhead instead of job cost, books the unstarted $12,000 ClickUp milestone as revenue, and capitalizes the 10% GST tax into Fixed Assets.","how_level_playbooks_and_cpas_solve_it":"Level preserves custom Jobber fields in QuickBooks, strips the $5,800 duplicate labor burden, defers the $12,000 unstarted ClickUp milestone, and separates AUD 2,200 of refundable GST tax credits from the AUD 22,000 equipment asset.","tasks_count":2,"binary_rubric_criteria_count":16,"level_playbook_score_pct":100,"raw_files_count":1,"canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"world_number":10,"world_id":"world_110_shopify_balance_and_fleet_loan","short_title":"Case 10 路 Shopify Balance Overlaps, Square Payroll & Fleet Loans","entity_label":"Harbor Goods D2C & Metro Fleet Services","industry":"E-Commerce Retail & Commercial Fleet","pillar":"Accounting","erp_stack":"Shopify Balance | Square Payroll | QuickBooks Online","headline_trap":"43 Overlapping Shopify Rows + $46,830 Net Payroll + Unsplit Truck Loan","what_happened_on_books":"An 80-row Shopify Balance export across two sub-accounts contained 43 duplicate overlapping rows when filtered by transaction date versus posted date. On the bank feed, a $46,830 net Square payroll withdrawal arrived without the payroll tax breakdown, and a $2,485 Ford truck loan check was expensed 100% to Truck Expense.","what_raw_ai_does_wrong":"Raw AI imports all 80 Shopify rows without removing the 43 date overlaps, books the $46,830 net cash debit as total wages (missing employer taxes and withholdings), and expenses the entire $2,485 truck loan payment.","how_level_playbooks_and_cpas_solve_it":"Level deduplicates Shopify Balance exports by posted date ($1,033.24 true net movement), holds the $46,830 net Square debit until the full payroll register arrives, and splits the truck check into $1,940 loan principal and $545 interest.","tasks_count":2,"binary_rubric_criteria_count":16,"level_playbook_score_pct":100,"raw_files_count":1,"canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"world_number":11,"world_id":"world_111_collars_yoy_comparability_and_muse_bridge","short_title":"Case 11 路 $45M Apparel Year-over-Year P&L & Marketing Bridge","entity_label":"Heritage Menswear & Apparel Co.","industry":"Omnichannel D2C Apparel ($45M+ Scale)","pillar":"Fractional CFO","erp_stack":"QuickBooks Online (109 Accounts) | Marketing BI Dashboard | Avalara Sales Tax","headline_trap":"$1.78M Sales Tax Netted in Revenue + $2.06M Google Ads Account Flip","what_happened_on_books":"On a $45.3M apparel brand, a prior bookkeeper changed how accounts were grouped between 2024 and 2025: netting $1.78M of collected sales tax directly against 2025 Gross Sales, lumping $465K of import tariffs into Freight, and moving $2.06M of Google Ads between two marketing accounts mid-year. A QuickBooks auto-rule also stamped the wrong vendor name onto outgoing factory wires.","what_raw_ai_does_wrong":"Unassisted AI checks only that bottom-line Net Income ties, missing that year-over-year revenue, gross margin, and CAC comparisons are completely distorted and trusting the wrong vendor names created by the QuickBooks bank rule.","how_level_playbooks_and_cpas_solve_it":"Level scans all 109 Chart of Accounts lines to catch mid-year account flips and sales-tax netting, bridges cash marketing dashboards to accrual GAAP ($45.31M revenue), reconciles $17.09M of factory PO wires to warehouse receipts, and restores true wire payees.","tasks_count":3,"binary_rubric_criteria_count":14,"level_playbook_score_pct":100,"raw_files_count":1,"canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"world_number":12,"world_id":"world_112_fractional_cfo_coo_ops","short_title":"Case 12 路 3PL Warehouse Count vs. Stale Shopify Export & Gift Cards","entity_label":"Heritage Menswear 3PL & Summit Field Ops","industry":"3PL Warehouse Operations & Contracting","pillar":"Fractional COO","erp_stack":"3PL Warehouse WMS | Shopify Inventory Export | Gift Card Clearing | Job Change Orders","headline_trap":"$10.15M Phantom Shopify Inventory + $170.4K Gift Card Cutoff Error","what_happened_on_books":"A stale Shopify export reported 752,000 units ($13.84M) because discontinued product bundles were never zeroed out, whereas the physical 3PL warehouse count showed 200,452 units ($3.69M) plus $684K of paid factory deposits for unshipped goods. Separately, a Jan 15 ACH of $170,366 was actually the settlement for December holiday gift-card redemptions.","what_raw_ai_does_wrong":"Raw AI books the $13.84M Shopify export onto the Balance Sheet (overstating inventory by $10.15M), books the Jan 15 gift-card payout as January sales instead of December activity, and flags a contractor job as over-billed because an approved $14,200 change order wasn't linked.","how_level_playbooks_and_cpas_solve_it":"Level anchors Balance Sheet inventory to the certified 3PL physical warehouse count ($3.69M), puts the $684K of unreceived factory deposits into Prepaid Inventory, accrues the $170,366 holiday gift-card payout in December, and links the $14,200 change order.","tasks_count":2,"binary_rubric_criteria_count":16,"level_playbook_score_pct":100,"raw_files_count":1,"canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"world_number":13,"world_id":"world_113_state_sales_tax_portal_and_marketplace_pos","short_title":"Case 13 路 NY/NJ Restaurant Sales Tax & Delivery App Double-Count","entity_label":"Roast & Ritual NY/NJ Cafes LLC","industry":"Multi-State Restaurants, POS & Delivery","pillar":"Accounting","erp_stack":"QuickBooks Online | Stream POS | UberEats / DoorDash / Grubhub | NY & NJ Tax Portals","headline_trap":"$11,985 Double-Paid Delivery App Tax + $9,120 Cross-Quarter Tax Error","what_happened_on_books":"Across a NY/NJ cafe group, Stream POS pushed $142,800 of UberEats, DoorDash, and Grubhub orders into QuickBooks with $11,985.40 of sales tax attached to Sales Tax Payable, even though the delivery apps already remit that tax to the state by law. 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A broken Excel VLOOKUP also mapped 215 warehouse postage checks ($339,987) into packaging COGS and subtracted return credits twice.","what_raw_ai_does_wrong":"Raw AI accepts the inflated $21.40/unit Shopify COGS at face value (double-counting $2.19M of freight), trusts the broken VLOOKUP on the $339,987 of postage checks, includes 53,417 virtual non-physical items in unit counts, and misses that refurbished return credits were subtracted twice (179.6% of returned cost).","how_level_playbooks_and_cpas_solve_it":"Level anchors unit cost to prior-year physical inventory ($17.87/u) and factory PO invoices ($17.76/u) to remove the $2.19M freight double-count, reclasses the $339,987 of warehouse checks to Outbound Postage, strips virtual SKUs, and caps return inventory recovery credits properly.","tasks_count":4,"binary_rubric_criteria_count":16,"level_playbook_score_pct":100,"raw_files_count":1,"canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"world_number":15,"world_id":"world_115_roofr_historical_invoice_restoration_and_commit_run_diff","short_title":"Case 15 路 Restoring Deleted CRM Invoices & Reconciling Payments","entity_label":"Summit Roofing & CortexMed Surgical","industry":"Field Contracting & Medical Devices","pillar":"Accounting","erp_stack":"QuickBooks Online | Roofr CRM Subledger | Bank Deposit Ledger","headline_trap":"$78,858 Deleted CRM Invoices + $12,335 Deposit Offset Entries","what_happened_on_books":"Eight historical customer invoices totaling $78,857.71 were active in the Roofr CRM subledger but had been accidentally deleted from QuickBooks during an earlier cleanup, leaving $19,092.24 of open receivables missing and four customer deposits ($12,335.12) offset by temporary manual journal entries.","what_raw_ai_does_wrong":"Unassisted AI re-imports the 8 deleted Roofr invoices ($78,857.71) into QuickBooks without reversing the 4 temporary deposit journal entries ($12,335.12) or re-linking prior customer payments, double-counting revenue and overstating open receivables.","how_level_playbooks_and_cpas_solve_it":"Level restores all 8 deleted CRM invoices ($78,857.71), reverses the 4 temporary deposit offset entries ($12,335.12), and re-links historical customer payments across month-end cutoffs to arrive at the exact $19,092.24 open receivable balance.","tasks_count":2,"binary_rubric_criteria_count":8,"level_playbook_score_pct":100,"raw_files_count":1,"canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/smb-case-worlds/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"}];
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const CLI = [{"rank":1,"harness":"Codex CLI 0.121.0 路 GPT-5.6 Terra on Azure OpenAI","task_a_single_file_score":"10 / 10 (100.0%)","task_a_time_sec":15.76,"task_b_multi_file_score":"16 / 16 (100.0%)","task_b_time_sec":27.22,"total_score_pct":100,"combined_time_sec":42.98,"estimated_cost_usd":0.018,"verdict":"Fastest 100% OpenAI harness when guided by Level's multi-file checklist; reconciles 4-file owner sweep double-count in 27.22s at 3.6x lower cost than Sol 6.1 ($0.018 vs. $0.065).","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":2,"harness":"Codex CLI 0.121.0 路 GPT-6.1 Sol on Azure OpenAI","task_a_single_file_score":"10 / 10 (100.0%)","task_a_time_sec":17.5,"task_b_multi_file_score":"16 / 16 (100.0%)","task_b_time_sec":29,"total_score_pct":100,"combined_time_sec":46.5,"estimated_cost_usd":0.065,"verdict":"100% accuracy across all 26 checks; ideal for deep controller sign-off and multi-document review.","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":3,"harness":"Claude Code 2.1.284 路 Claude Sonnet 5.5 on AWS Bedrock","task_a_single_file_score":"10 / 10 (100.0%)","task_a_time_sec":24.49,"task_b_multi_file_score":"16 / 16 (100.0%)","task_b_time_sec":23.09,"total_score_pct":100,"combined_time_sec":47.58,"estimated_cost_usd":0.045,"verdict":"Fastest Task B multi-file cross-reference (23.09s) with 100% hold discipline on missing check images.","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":4,"harness":"Claude Code 2.1.284 路 Claude Opus 5.5 on AWS Bedrock","task_a_single_file_score":"10 / 10 (100.0%)","task_a_time_sec":21.11,"task_b_multi_file_score":"16 / 16 (100.0%)","task_b_time_sec":28.08,"total_score_pct":100,"combined_time_sec":49.19,"estimated_cost_usd":0.11,"verdict":"100% accuracy across both tasks with exhaustive audit-trail citations.","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":5,"harness":"Gemini CLI 0.38.1 路 Gemini 4 Argon on GCP Vertex AI","task_a_single_file_score":"10 / 10 (100.0%)","task_a_time_sec":25.49,"task_b_multi_file_score":"16 / 16 (100.0%)","task_b_time_sec":28.11,"total_score_pct":100,"combined_time_sec":53.6,"estimated_cost_usd":0.032,"verdict":"100% accuracy across all 26 single-file and multi-file checks on Vertex AI.","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"},{"rank":6,"harness":"Antigravity CLI 1.23.2 路 Claude Opus 5.5 on AWS Bedrock","task_a_single_file_score":"10 / 10 (100.0%)","task_a_time_sec":24.4,"task_b_multi_file_score":"16 / 16 (100.0%)","task_b_time_sec":29.88,"total_score_pct":100,"combined_time_sec":54.28,"estimated_cost_usd":0.095,"verdict":"100% accuracy across all 26 checks with full workspace verification.","canonical_url":"https://levelcfo.com/benchmarks/agentic-accounting/","license":"Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com)","commercial_licensing_contact":"sam@levelcfo.com","canary_watermark_token":"LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM"}];
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