{
  "synthetic": true,
  "topic_id": "TP-013",
  "scope": "Invented teaching records and actual Python reference controls; not bank exports, upload templates, vendor/API/software execution, OCR/signature/PDF validation, compatibility tests or fee/tax advice.",
  "transfers": [
    {
      "location": "L1",
      "id": "T1",
      "amount": 90,
      "destination": "D"
    },
    {
      "location": "L2",
      "id": "T2",
      "amount": 140,
      "destination": "D"
    }
  ],
  "bank_credit": {
    "id": "T2",
    "amount": 140,
    "destination": "D"
  },
  "late_payment": {
    "amount": 30,
    "explicit_cutoff_assignment": "T3"
  },
  "reference_controls": [
    {
      "topic_id": "TP-013",
      "control": "Location-specific transfer rather than shared-bank total",
      "result": "PASS"
    },
    {
      "topic_id": "TP-013",
      "control": "Bank identity matches only second transfer",
      "result": "PASS"
    },
    {
      "topic_id": "TP-013",
      "control": "Late payment stays in next stipulated transfer",
      "result": "PASS"
    }
  ]
}