{
  "topic_id": "TP-206",
  "synthetic": true,
  "real_customer_data": false,
  "purpose": "GnuCash liability magnitude versus displayed sign",
  "input": {
    "opening_debt": 240,
    "purchases": 75,
    "refund": 15,
    "payment": 100,
    "default_Credit_accounts_reverses_display": true
  },
  "expected_review": {
    "closing_debt_magnitude": 200,
    "without_payment": 300,
    "always_same_display_sign_for_all_preferences": false
  },
  "scope": "Arithmetic only; actual account type and preference must be checked. No universal Ending Balance sign rule.",
  "verification": "Python reference model only. Vendor UI, accounting operations, real bank compatibility and authenticated imports NOT_VERIFIED."
}