{
  "synthetic": true,
  "not_an_official_template": true,
  "not_an_import_test": true,
  "currency": "USD",
  "account": "SYNTHETIC-CHECKING",
  "cutoff": "2026-10-31",
  "opening_bank_and_books": "1000.00",
  "bank_rows": [
    {
      "id": "B1",
      "date": "2026-10-05",
      "amount": "500.00",
      "evidence": "Synthetic receipt R1"
    },
    {
      "id": "B2",
      "date": "2026-10-10",
      "amount": "-200.00",
      "evidence": "Synthetic cleared check C201"
    },
    {
      "id": "B3",
      "date": "2026-10-31",
      "amount": "-10.00",
      "evidence": "Synthetic bank fee"
    }
  ],
  "book_rows_before_fee": [
    {
      "id": "L1",
      "date": "2026-10-05",
      "amount": "500.00",
      "evidence": "Synthetic receipt R1"
    },
    {
      "id": "L2",
      "date": "2026-10-08",
      "amount": "-200.00",
      "evidence": "Synthetic issued check C201"
    },
    {
      "id": "L3",
      "date": "2026-10-08",
      "amount": "-200.00",
      "evidence": "Synthetic issued check C202, outstanding at cutoff"
    },
    {
      "id": "L4",
      "date": "2026-10-31",
      "amount": "80.00",
      "evidence": "Synthetic deposit not credited at cutoff"
    }
  ],
  "associations": [
    [
      "B1",
      "L1"
    ],
    [
      "B2",
      "L2"
    ]
  ],
  "identity_scope": "Checks C201/C202 and receipt R1 defined as distinct events only in this exercise; real references require verification",
  "bank_closing": "1290.00",
  "unadjusted_book_closing": "1180.00",
  "bank_timing_adjustments": {
    "deposit_in_transit": "80.00",
    "outstanding_check": "-200.00"
  },
  "supported_book_adjustment": {
    "fee": "-10.00",
    "authorization": "Required in a real workflow; fixture grants none"
  },
  "adjusted_bank_and_books": "1170.00",
  "negative_controls": {
    "missing_check_evidence": {
      "candidates": [
        "L2",
        "L3"
      ],
      "decision": "HOLD_AMBIGUOUS",
      "no_firstmatch_approval": true
    },
    "reuse_book_entry": {
      "pairs": [
        [
          "B1",
          "L1"
        ],
        [
          "B2",
          "L2"
        ],
        [
          "B3",
          "L2"
        ]
      ],
      "decision": "HOLD_REUSED_ENTRY"
    },
    "offsetting_omissions": {
      "amounts": [
        "25.00",
        "-25.00"
      ],
      "net": "0.00",
      "decision": "STILL_MISSING_BOTH"
    }
  },
  "method": "Python Decimal arithmetic and explicit case-defined pair controls only; no real ledger/spreadsheet/vendor-engine execution"
}