{
  "synthetic": true,
  "scope": "Invented editorial learning data. Python reference checks only; not a bank export, vendor template, executed M query, authenticated software import or compatibility proof.",
  "topic": "TP-008",
  "currency": "EUR",
  "records": [
    {
      "alias": "old1",
      "source": "old-connector",
      "event": "E1",
      "amount": "-45.00"
    },
    {
      "alias": "new1",
      "source": "new-connector",
      "event": "E1",
      "amount": "-45.00"
    },
    {
      "alias": "new2",
      "source": "new-connector",
      "event": "E2",
      "amount": "-45.00"
    }
  ],
  "expected": "old1/new1 describe the same fictional event only because the scenario explicitly establishes E1; new2 is a separate equal-value purchase. In real use establish provenance before archive.",
  "permission_holds": [
    "Accountant-managed file and transaction already accounted/reconciled/closed: hand off to accountant; do not suggest admin override",
    "Restoration in accountant-managed file requires accountant"
  ],
  "not_tested": "No Pennylane archive, reconnect, role permission or accounting action performed."
}