Topic Cluster Part 2 · Forensic SMB Case Studies (Worlds 101-115 · Personal Use Only)
15 De-Identified SMB Accounting, CFO & COO Case Worlds
31 Tasks, 214 Binary Checks & Downloadable Workbooks (.xlsx)
Click any of the 15 de-identified SMB customer worlds below to inspect the industry scenario, what raw AI gets wrong, how Level's CPA, Fractional CFO, and Fractional COO playbooks resolve it, and download the raw multi-tab Excel workbooks (.xlsx), CSV exports, and binary grading rubrics.
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Every benchmark case world, grading rubric, downloadable Excel/CSV ledger, and AI fault pattern was distilled from de-identified close battles uncovered by Level's fractional CFOs, controllers, and CPAs across 2,200+ past SMB experiences spanning commercial trades, healthcare, e-commerce, biotech, and multi-entity services. Our internal production vault spans 49 accounting playbook modules, 757 QuickBooks review modules, and 146+ retained close bundles.
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APEX+ Real-World SMB Case Worlds · De-Identified Raw Workbooks & Rubrics
15 De-Identified SMB Close Worlds (Worlds 101-115) + Mercor World 9 = 16 Worlds · 41 Tasks · 303 Binary Criteria
Select any of the 15 de-identified SMB customer worlds below to inspect the plain-English accounting story, why unassisted AI failed, how Level's CPA playbooks solved it, and download the raw Excel (.xlsx) workbook and task rubric (.json).
World 101 · Multi-Entity Coffee Roastery & Retail Cafes: Roast & Co. Coffee Corp + Downtown LLC + Northside LLC
A 3-entity coffee roastery received an $84,250.00 wholesale customer ACH deposit (Metro Foodservice Inv #DT-4412) into the parent Corp bank account that belonged to Downtown LLC's AR subledger, plus a $19,400.00 intercompany sweep from Northside LLC that a prior bookkeeper memo mislabeled as a 'green coffee vendor rebate.' Meanwhile, June's $45,000 payroll split (80% Roastery Production / 20% Retail) showed 'synced' in the staging table even though JE-2026-0614 had been deleted in live QBO.
Unassisted AI models trust the bank deposit line and bookkeeper memo at face value - crediting $84,250.00 to Wholesale Revenue and $19,400.00 to Other Income (+$103,650.00 fake revenue), trusting the 'synced' staging flag while missing the $36,000.00 deleted live QBO mirror entry, and falsely flagging a legitimate two-account commercial lease (Harbor Properties $18,500 Base Rent + $3,200 CAM) as a vendor category flip.
Level's multi-entity and mirror-freshness playbooks (Gates A004, A009, A013) cross-check every deposit invoice ID against all sister-entity AR subledgers, verify wire addenda against counterparty bank ledgers before accepting memo prose, require live non-deleted QBO mirror verification (Mirror_Is_Deleted=false), and whitelist contractual Base Rent + CAM landlord splits.
Inspect all 2 task prompts, 16 binary grading criteria & verified CFO/CPA solutions for World 101Click to expand the exact prompts passed to AI agents, every binary rubric check, and the verified correcting journal entries.
World 101 Task A - Three-Entity Intercompany & Wholesale Deposit Misattribution
| ID | Binary Criterion (Must Match Exact Dollar & Account) | Type |
|---|---|---|
| cw101a_01 | Identifies the $84,250.00 Metro Foodservice Group ACH deposit (DEP-901) booked to 4100 Wholesale Revenue in Roast & Co. Coffee Corp. | Reasoning (numerical) |
| cw101a_02 | Identifies that Invoice DT-4412 ($84,250.00) belongs to Roast & Co. Downtown LLC's AR subledger, so crediting 4100 Wholesale Revenue in Corp double-counts revenue and leaves Downtown AR overstated. | Reasoning (qualitative) |
| cw101a_03 | Reports total open AR in Roast & Co. Downtown LLC before correction as $115,450.00 and after applying the $84,250.00 Metro Foodservice collection as $31,200.00. | Reasoning (numerical) |
| cw101a_04 | Rejects the bookkeeper memo claim that WIRE-904 ($19,400.00) is a green coffee vendor rebate, citing the Chase wire addendum and Northside GL (WIRE-NS-18) showing an intercompany cash sweep from Northside Checking #2002. | Reasoning (qualitative) |
| cw101a_05 | Quantifies total Corp revenue overstatement in September 2026 from DEP-901 ($84,250.00) and WIRE-904 ($19,400.00) as $103,650.00. | Reasoning (numerical) |
| cw101a_06 | Proposes reclassifying Corp WIRE-904 by debiting 4900 Other Income $19,400.00 and crediting 2450 Due to Roast Northside (Intercompany Payable) $19,400.00. | Reasoning (qualitative) |
| cw101a_07 | Proposes reversing Corp's $84,250.00 revenue credit on DEP-901 (Dr 4100 Wholesale Revenue $84,250.00 / Cr 2460 Due to Roast Downtown $84,250.00) and clearing Downtown AR (Dr 1460 Due from Roast Corp $84,250.00 / Cr 1100 Accounts Receivable $84,250.00). | Reasoning (qualitative) |
| cw101a_08 | Reports GreenSprout Wholesale (DT-4419) as the sole remaining open Downtown AR balance at $31,200.00. | Reasoning (numerical) |
World 101 Task A - Three-Entity Intercompany & Wholesale Deposit Audit: 1. Misattributed Wholesale Deposit (DEP-901): Metro Foodservice Group ACH deposit of $84,250.00 was booked to 4100 Wholesale Revenue in Roast & Co. Coffee Corp, but Invoice DT-4412 ($84,250.00) belongs to Roast & Co. Downtown LLC's AR subledger. Crediting 4100 Wholesale Revenue in Corp double-counts revenue and leaves Downtown AR overstated. 2. Downtown AR Subledger Tie-Out: Total open AR in Roast & Co. Downtown LLC before correction is $115,450.00. After applying the $84,250.00 Metro Foodservice collection, remaining open Downtown AR is $31,200.00, consisting solely of GreenSprout Wholesale (DT-4419) at $31,200.00. 3. Rejected Bookkeeper Rebate Memo (WIRE-904): We reject the bookkeeper memo claim that WIRE-904 ($19,400.00) is a green coffee vendor rebate. The Chase wire addendum and Northside GL (WIRE-NS-18, debiting 1450 Due from Roast Corp $19,400.00 and crediting Northside Checking #2002) prove it is an intercompany cash sweep from Roast & Co. Northside LLC. 4. Total Corp Revenue Overstatement: $84,250.00 + $19,400.00 = $103,650.00. 5. Correcting Journal Entries: - WIRE-904 (Corp): Dr 4900 Other Income $19,400.00 / Cr 2450 Due to Roast Northside (Intercompany Payable) $19,400.00. - DEP-901 (Corp): Dr 4100 Wholesale Revenue $84,250.00 / Cr 2460 Due to Roast Downtown $84,250.00. - DEP-901 (Downtown): Dr 1460 Due from Roast Corp $84,250.00 / Cr 1100 Accounts Receivable $84,250.00.
World 101 Task B - Staged vs. Deleted QBO Mirror Split Drift & Two-Account Landlord Guard
| ID | Binary Criterion (Must Match Exact Dollar & Account) | Type |
|---|---|---|
| cw101b_01 | Identifies that June 2026 payroll split journal entry JE-2026-0614 (STG-103) is marked 'synced' in staging but has Mirror_Is_Deleted=true ($0.00 booked in live QBO mirror). | Reasoning (qualitative) |
| cw101b_02 | Quantifies the missing June 2026 80% Roastery Production Labor (5100) split amount as $36,000.00 (80% of $45,000.00 gross payroll) and the 20% Retail Store Payroll (6100) amount as $9,000.00. | Reasoning (numerical) |
| cw101b_03 | Reports total Apr-Sep 2026 80% Roastery Production Labor per the staging table as $218,400.00 versus actual non-deleted QBO mirror postings of $182,400.00. | Reasoning (numerical) |
| cw101b_04 | States the governance rule that split completeness must be verified against current non-deleted QBO mirror entities rather than trusting the staging status flag alone. | Reasoning (qualitative) |
| cw101b_05 | Reports Harbor Properties LLC September 2026 charges as $18,500.00 in 6200 Base Rent and $3,200.00 in 6210 CAM & Property Escalation, totaling $21,700.00. | Reasoning (numerical) |
| cw101b_06 | Determines that Harbor Properties LLC's two-account treatment (6200 Base Rent and 6210 CAM) is a legitimate contractual lease split and must NOT fail a strict vendor account-flip gate. | Reasoning (qualitative) |
| cw101b_07 | Reports total Apr-Sep 2026 gross payroll across the 6 months as $273,000.00. | Reasoning (numerical) |
| cw101b_08 | Recommends re-posting the missing June 2026 split journal entry (Dr 5100 Roastery Production Labor $36,000.00 / Cr 6100 Retail Store Payroll $9,000.00 or clearing payroll control) to restore mirror parity. | Reasoning (qualitative) |
World 101 Task B - Staged vs. Deleted QBO Mirror Split & Two-Account Landlord Audit: 1. Deleted QBO Mirror Split (June 2026): Journal entry JE-2026-0614 (STG-103) is marked 'synced' in the staging table, but has Mirror_Is_Deleted=true ($0.00 booked in live QBO mirror). Split completeness must be verified against current non-deleted QBO mirror entities rather than trusting the staging status flag alone. 2. Missing June 2026 Split Amounts: On $45,000.00 gross payroll, the missing 80% Roastery Production Labor (5100) split is $36,000.00 and the 20% Retail Store Payroll (6100) split is $9,000.00. 3. Six-Month Totals (Apr-Sep 2026): Total gross payroll is $273,000.00. Staged 80% Roastery Production Labor totals $218,400.00 versus actual non-deleted QBO mirror postings of $182,400.00 (shortfall of $36,000.00). We recommend re-posting the missing June 2026 split journal entry (Dr 5100 Roastery Production Labor $36,000.00 / Cr 6100 Retail Store Payroll $9,000.00 or payroll clearing). 4. Harbor Properties LLC Two-Account Landlord Guard: September 2026 charges are $18,500.00 in 6200 Base Rent and $3,200.00 in 6210 CAM & Property Escalation, totaling $21,700.00. This is a legitimate contractual lease split confirmed by the operator and must NOT fail a strict vendor account-flip gate.
Inspect Vectorized Pre-Flight Speedup (27.83ms Warm p50), 16 Self-Catching Auditors (HRA01-HRA16) & Tri-Model Adversarial Audit TelemetrySee how single-pass shared-memory workbook loading and 16 self-catching historical rule auditors catch 33/33 seeded defects with 0 false positives.
Single-pass shared-memory workbook loading + parallel sub-auditor fan-out scans all 15 world workbooks in 27.83ms warm p50 (81.91ms cold) vs. 60-90s for unassisted exploratory LLM tool loops.
16 executable historical rule auditors automatically catch all 33 seeded accounting, unit-economics, POS tax, and cutoff defects before any LLM token is spent, with 0 false positives on clean books.
Verified across 16 Cross-Playbook Composition worlds (32 tasks, 143/143 criteria) where 2-4 gates fire simultaneously, plus 12 Iterative Multi-Turn operator clarification scenarios (ITER-01..12, 36/36).
Cross-family audit (Claude Opus 5.5, Gemini 4 Argon, GPT-6.1 Sol) confirms 0 answer-key prompt leaks, 0 tautological rubrics, and 100% workbook sheet/coordinate traceability across all 16 worlds.
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Frequently asked questions about the 15 SMB Case Worlds
What is included in each of the 15 De-Identified SMB Customer Worlds (Worlds 101-115)?
Each customer world in Worlds 101 through 115 is a de-identified multi-file close package modeled on real SMB accounting, fractional CFO, and fractional COO cleanups across 2,200+ past experiences. Every world includes a downloadable multi-tab Excel workbook (.xlsx) or general ledger/subledger CSV bundle, client onboarding context notes (.txt), and a machine-readable binary grading rubric (.json) spanning 31 tasks and 214 atomic binary criteria (or 16 worlds, 41 tasks, and 303 criteria when paired with Mercor World 9).
Which industries and software stacks are covered across Worlds 101 to 115?
Worlds 101-115 span specialty coffee roasteries and cafes (Worlds 101 & 107), commercial roofing and BuildOps-to-QuickBooks job costing (World 102), healthcare MSO/PC entities and Amex sub-cards (World 103), biotech R&D accruals and 3-statement board decks (World 104), commercial landscaping uncategorized cleanups (World 105), consumer skincare 9-month depreciation and missing bank statement gates (World 106), cross-border EUR/USD consulting and QBO closing locks (World 108), multi-ERP Jobber/BuildOps/ClickUp/Xero GST bridges (World 109), Shopify Balance and Square payroll cutoffs (World 110), $45.3M omnichannel apparel YoY comparability and Muse BI bridges (World 111), 3PL physical counts vs. stale Shopify exports and gift-card SPV cutoffs (World 112), NY/NJ sales tax portals and Stream POS UberEats/DoorDash/Grubhub Marketplace Facilitator bifurcation (World 113), D2C periodic-to-perpetual COGS unit-cost anchors and 179.6% double-subtracted return credits (World 114), and historical deleted Roofr subledger invoice restoration (World 115).
Can operators, CPAs, and researchers download the raw .xlsx workbooks and rubrics?
Yes. All 15 SMB customer world workbooks (.xlsx, .csv, .txt) and binary task rubrics (.json) can be downloaded directly on this page under the Level Personal, Academic & Non-Commercial Evaluation License v1.0. Commercial AI labs, foundation model trainers, RL environment builders, and enterprise software vendors must obtain a commercial license by emailing [email protected].
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