{
  "synthetic": true,
  "topic_id": "TP-062",
  "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.",
  "components": [
    50,
    800,
    -100,
    -40,
    -110
  ],
  "expected_net": 600,
  "deferred_excluded": 90,
  "bank_receipt_status": "UNVERIFIED",
  "reference_controls": [
    {
      "topic_id": "TP-062",
      "control": "Signed components equal stated net",
      "result": "PASS"
    },
    {
      "topic_id": "TP-062",
      "control": "Gross-only shortcut gives a different result",
      "result": "PASS"
    },
    {
      "topic_id": "TP-062",
      "control": "Deferred excluded and receipt separate",
      "result": "PASS"
    }
  ]
}