{ "entities": [ { "entityId": "companyco_apex_field", "legalName": "CompanyCo Apex Mechanical & Landscaping LLC", "industry": "Field Services & Commercial Contracting", "accountingBasis": "Accrual (migrating from hybrid cash-basis QBO)", "erp": "QuickBooks Online + Field Service CRM", "annualRevenueUsd": 4850000, "chartOfAccounts": [ { "id": "1010", "name": "Operating Checking 4102", "type": "Bank" }, { "id": "1020", "name": "Income Checking 4188", "type": "Bank" }, { "id": "1030", "name": "Savings 8820", "type": "Bank" }, { "id": "1200", "name": "Accounts Receivable", "type": "Accounts Receivable" }, { "id": "1310", "name": "Prepaid Expenses", "type": "Other Current Asset" }, { "id": "1350", "name": "Unbilled WIP Revenue Receivable", "type": "Other Current Asset" }, { "id": "2010", "name": "Accounts Payable", "type": "Accounts Payable" }, { "id": "2150", "name": "Capital One Corporate Card", "type": "Credit Card" }, { "id": "2400", "name": "Deferred Customer Deposits", "type": "Other Current Liability" }, { "id": "25", "name": "Uncategorized Expense", "type": "Expense" }, { "id": "6120", "name": "Merchant Processing Fees", "type": "Expense" }, { "id": "6400", "name": "Insurance Expense", "type": "Expense" }, { "id": "6800", "name": "Depreciation Expense", "type": "Expense" }, { "id": "3110", "name": "Owner's Equity:Owner's Draw:4410 Distribution", "type": "Equity" } ], "clientContextMemos": [ { "source": "Fathom Onboarding Call Transcript (2026-09-02)", "speaker": "Owner / CEO, CompanyCo Apex Mechanical", "summary": "Account ending in 4410 is my personal checking account. Any transfer from 4102 or 8820 to 4410 is a personal owner draw, never an operating expense. However, when the bank auto-transfers from 4410 into 4102 labeled Sweep Protection, that is short-term funding owed back to me in Due to Owner Account 219. Also, we write paper checks to local nurseries and casual subcontractors; never guess what a paper check is for until my office manager uploads the check image." }, { "source": "Controller Close Note (2026-09-30)", "speaker": "Lead Controller", "summary": "CompanyCo Apex bills commercial installation jobs 5-7 days after field completion. For GAAP month-end close, any job marked completed in Field CRM by Sep 30 but invoiced in October must be accrued as Unbilled WIP Revenue, and any upfront deposit collected in September for November work must be deferred to Account 2400." } ] }, { "entityId": "companyco_harbor_retail", "legalName": "CompanyCo Harbor Specialty Roasters LLC", "industry": "Multi-Location Cafe POS, E-Commerce & Wholesale", "accountingBasis": "Accrual", "erp": "QuickBooks Online + Square POS + Shopify", "annualRevenueUsd": 6200000, "chartOfAccounts": [ { "id": "1001", "name": "Main Operating Checking", "type": "Bank" }, { "id": "2001", "name": "Accounts Payable (Trade)", "type": "Accounts Payable" }, { "id": "5100", "name": "Green Coffee Purchases (COGS)", "type": "Cost of Goods Sold" }, { "id": "5200", "name": "Milk & Alt-Dairy (COGS)", "type": "Cost of Goods Sold" }, { "id": "6100", "name": "Packaging Supplies", "type": "Expense" }, { "id": "6150", "name": "Bank & Wire Fees", "type": "Expense" }, { "id": "6300", "name": "Paid Digital Marketing", "type": "Expense" } ], "clientContextMemos": [ { "source": "Bookkeeper Handover Note (2026-09-15)", "speaker": "Prior Bookkeeper", "summary": "Our warehouse manager enters vendor bills into QBO Accounts Payable when inventory arrives, but when we pay suppliers by ACH or wire, the bank feed rule sometimes books the cash outflow directly to 5100/6100 Expense instead of matching the open Bill. Watch out for outgoing wires that include a $200 domestic/international wire fee on top of the invoice amount." }, { "source": "VP Growth & CFO Review Note (2026-09-28)", "speaker": "VP Growth", "summary": "When calculating Q3 subscription CAC, make sure we use fully loaded acquisition spend (paid search/social + the $6k/mo growth agency retainer + $4k SDR commissions), and deduct Stripe processing fees (2.9% + $0.30/order) alongside COGS and fulfillment when computing per-order contribution margin." } ] }, { "entityId": "companyco_summit_health", "legalName": "CompanyCo Summit MSO LLC & CompanyCo Summit Clinical PC", "industry": "Multi-Entity Healthcare Services (MSO + Friendly PC)", "accountingBasis": "Accrual (Consolidated & Entity-Level)", "erp": "QuickBooks Online (2 Linked Realms) + Rippling Payroll", "annualRevenueUsd": 8900000, "chartOfAccounts": [ { "id": "1450", "name": "Due From CompanyCo Summit Clinical PC (MSO Asset)", "type": "Other Current Asset" }, { "id": "2450", "name": "Due To CompanyCo Summit MSO LLC (PC Liability)", "type": "Other Current Liability" }, { "id": "219", "name": "Due to Owner - 4410 Sweep", "type": "Other Current Liability" }, { "id": "3110", "name": "Owner's Equity:Owner's Draw:4410 Distribution", "type": "Equity" } ], "clientContextMemos": [ { "source": "MSA & Intercompany SOP (2026-09-30)", "speaker": "Fractional CFO", "summary": "CompanyCo Summit operates an MSO-PC structure. Every month-end, Due From Clinical PC on the Parent MSO books must equal Due To Parent MSO on the Clinical PC books, and they must eliminate to $0.00 on consolidation. Also, all board decks and Excel workbooks must pass deterministic QC: zero hardcoded SUM totals, zero unpinned numbers in prose, no AI model names, no em-dashes, and a collaborative tone." } ] }, { "entityId": "companyco_pacific_wholesale", "legalName": "CompanyCo Pacific Wholesale Goods LLC", "industry": "B2B Wholesale Distribution & Imported Inventory", "accountingBasis": "Accrual (FIFO Landed Cost)", "erp": "QuickBooks Online + Warehouse WMS", "annualRevenueUsd": 7400000, "chartOfAccounts": [ { "id": "1200", "name": "Accounts Receivable (Wholesale)", "type": "Accounts Receivable" }, { "id": "1400", "name": "Inventory Asset (FIFO Landed)", "type": "Other Current Asset" }, { "id": "2350", "name": "Unapplied Customer Cash / Overpayments", "type": "Other Current Liability" }, { "id": "4150", "name": "Contra-Revenue: Promotional Allowances & Rebates", "type": "Income" }, { "id": "4160", "name": "Contra-Revenue: Early-Pay Cash Discounts", "type": "Income" }, { "id": "5000", "name": "Cost of Goods Sold (FIFO)", "type": "Cost of Goods Sold" }, { "id": "5050", "name": "Inventory Shrinkage & Write-Offs", "type": "Cost of Goods Sold" } ], "clientContextMemos": [ { "source": "Wholesale AR & Inventory Policy (2026-09-20)", "speaker": "COO", "summary": "Regional grocery chains pay multiple invoices in a single ACH wire after deducting their contractual 3.5% promotional allowance and 1.0% early-pay discount on the invoices listed on their remittance advice. Never apply a wire overpayment to an unreferenced open invoice; hold any unreferenced excess in Unapplied Customer Cash Account 2350. For imported inventory, ocean freight and customs duties must be capitalized into unit landed cost under FIFO." } ] } ], "workflows": [ { "id": "wf01_expense_classification", "areaId": "area1_bookkeeping_reconciliation", "areaTitle": "Daily Bookkeeping & Subledger Matching", "title": "Expense Classification, Wrapper Unmasking & Paper-Check Holds", "dpCapability": "qbo-classify + qbo-vendor-rules", "entityId": "companyco_apex_field", "points": 10, "description": "Foot in-period uncategorized QBO bank-feed outflows while excluding prior-period closed items and voided checks, hold unverified paper checks lacking check images, separate explicit processor fees from settlement batches, and reclassify owner draws, credit-card liability paydowns, and payroll clearing.", "rawInput": { "targetClosePeriod": "2026-09", "account": { "id": "25", "name": "Uncategorized Expense" }, "rows": [ { "date": "2026-08-31", "txnId": "40100", "debit": 1200, "memo": "Prior Period Aug Check 4089 (Already Closed)", "bankAccount": "Operating Chkg 4102", "hasAttachment": true, "status": "posted" }, { "date": "2026-09-05", "txnId": "40110", "debit": 0, "memo": "VOID: Check 4095", "bankAccount": "Operating Chkg 4102", "hasAttachment": false, "status": "voided" }, { "date": "2026-09-11", "txnId": "40201", "debit": 2600, "memo": "Check 4105", "bankAccount": "Operating Chkg 4102", "hasAttachment": false, "status": "posted" }, { "date": "2026-09-22", "txnId": "40202", "debit": 19450, "memo": "INTUIT PYMT SOLN/INTUITPMTS COMPANYCO APEX MECH", "bankAccount": "Income Chkg 4188", "hasAttachment": false, "status": "posted" }, { "date": "2026-09-23", "txnId": "40203", "debit": 3100, "memo": "Check 4112", "bankAccount": "Operating Chkg 4102", "hasAttachment": false, "status": "posted" }, { "date": "2026-09-24", "txnId": "40204", "debit": 2800, "memo": "Internet Transfer To 4410 (Owner Personal)", "bankAccount": "Savings 8820", "hasAttachment": false, "status": "posted" }, { "date": "2026-09-24", "txnId": "40205", "debit": 11500, "memo": "CAPITAL ONE/MOBILE PMT Corporate Card", "bankAccount": "Operating Chkg 4102", "hasAttachment": false, "status": "posted" }, { "date": "2026-09-25", "txnId": "40206", "debit": 52.4, "memo": "INTUIT 99014201/TRAN FEE COMPANYCO APEX MECH", "bankAccount": "Income Chkg 4188", "hasAttachment": false, "status": "posted" }, { "date": "2026-09-25", "txnId": "40207", "debit": 182.6, "memo": "INTUIT 99014202/TRAN FEE COMPANYCO APEX MECH", "bankAccount": "Income Chkg 4188", "hasAttachment": false, "status": "posted" }, { "date": "2026-09-28", "txnId": "40208", "debit": 14500, "memo": "Check 4118", "bankAccount": "Operating Chkg 4102", "hasAttachment": false, "status": "posted" }, { "date": "2026-09-29", "txnId": "40209", "debit": 740, "memo": "GUSTO/ICD 990312 CompanyCo Apex Mechanical", "bankAccount": "Operating Chkg 4102", "hasAttachment": false, "status": "posted" } ] }, "groundTruth": { "rowCount": 9, "totalDebit": 54925, "paperChecksHoldIds": [ "40201", "40203", "40208" ], "paperChecksSubtotal": 20200, "intuitFeeIds": [ "40206", "40207" ], "intuitFeeSubtotal": 235, "intuitSettlementId": "40202", "intuitSettlementAmount": 19450, "ownerDrawId": "40204", "ownerDrawAmount": 2800, "capitalOneId": "40205", "capitalOneAmount": 11500, "gustoId": "40209", "gustoAmount": 740 } }, { "id": "wf02_duplicate_booking_reconciliation", "areaId": "area1_bookkeeping_reconciliation", "areaTitle": "Daily Bookkeeping & Subledger Matching", "title": "Reconciliation of Double-Duplicated Bookings (AP Bills & Bank Expenses)", "dpCapability": "check_vendor_bills_expensed_twice", "entityId": "companyco_harbor_retail", "points": 8, "description": "Detect open A/P vendor bills that were paid via unlinked direct-expense bank purchases (expensing the cost twice while leaving A/P open), separating exact/fee-tolerance matches from partial paydowns and flagging tied-amount ambiguities without guessing.", "rawInput": { "openBills": [ { "vendorId": "V501", "vendorName": "Cascade Corrugated & Print", "billId": "B-40812", "docNumber": "INV-8841", "txnDate": "2026-05-29", "balance": 46500 }, { "vendorId": "V502", "vendorName": "Cascadia Green Coffee Importers", "billId": "B-40325", "docNumber": "40325", "txnDate": "2026-06-10", "balance": 13550 }, { "vendorId": "V502", "vendorName": "Cascadia Green Coffee Importers", "billId": "B-40384", "docNumber": "40384", "txnDate": "2026-07-15", "balance": 4400 }, { "vendorId": "V503", "vendorName": "Metro Dairy & Oat Co.", "billId": "B-42001", "docNumber": "MD-901", "txnDate": "2026-08-01", "balance": 3200 }, { "vendorId": "V503", "vendorName": "Metro Dairy & Oat Co.", "billId": "B-42002", "docNumber": "MD-902", "txnDate": "2026-08-05", "balance": 3200 } ], "directExpensePurchases": [ { "vendorId": "V501", "txnId": "PMT-9010", "txnDate": "2026-07-01", "amount": 46500, "expenseAccount": "2001 Accounts Payable", "hasLinkedBillPayment": true, "note": "Already linked to a BillPayment in QBO" }, { "vendorId": "V502", "txnId": "PMT-9020", "txnDate": "2026-05-15", "amount": 4400, "expenseAccount": "5100 Green Coffee Purchases", "hasLinkedBillPayment": false, "note": "Paid before bill B-40384 (2026-07-15) existed" }, { "vendorId": "V501", "txnId": "PMT-9088", "txnDate": "2026-08-07", "amount": 46700, "expenseAccount": "6100 Packaging Supplies", "hasLinkedBillPayment": false, "note": "Outgoing wire paying INV-8841 plus $200 bank wire fee" }, { "vendorId": "V502", "txnId": "PMT-9104", "txnDate": "2026-09-14", "amount": 10000, "expenseAccount": "5100 Green Coffee Purchases", "hasLinkedBillPayment": false, "note": "Partial ACH paydown on open vendor balance" }, { "vendorId": "V503", "txnId": "PMT-9115", "txnDate": "2026-08-20", "amount": 3200, "expenseAccount": "5200 Milk & Alt-Dairy", "hasLinkedBillPayment": false, "note": "Unlinked ACH to Metro Dairy" } ] }, "groundTruth": { "exactMatchPurchaseId": "PMT-9088", "exactMatchBillId": "B-40812", "exactMatchVendorCredit": 46500, "exactMatchResidualFee": 200, "partialPaydownPurchaseId": "PMT-9104", "partialPaydownOldestBillId": "B-40325", "partialPaydownCredit": 10000, "ambiguousPurchaseId": "PMT-9115", "ambiguousTiedBillIds": [ "B-42001", "B-42002" ], "totalConfirmedVendorCreditsToStage": 56500 } }, { "id": "wf03_invoice_payment_application", "areaId": "area1_bookkeeping_reconciliation", "areaTitle": "Daily Bookkeeping & Subledger Matching", "title": "Booking Customer Payments to Invoices & Wholesale Rebate Remittance Matching", "dpCapability": "qbo-subledger-cleanup + remittance-mailbox", "entityId": "companyco_pacific_wholesale", "points": 8, "description": "Reconcile a wholesale buyer ACH remittance deposit against open A/R invoices where the remittance advice deducts contractual promotional allowances and early-pay cash discounts across covered invoices while holding any unreferenced wire overpayment in Unapplied Customer Cash.", "rawInput": { "bankDeposit": { "depositId": "DEP-8841", "date": "2026-09-18", "amount": 42842.5, "payer": "FreshMarket Regional Grocers" }, "openInvoices": [ { "invoiceId": "INV-4011", "date": "2026-08-25", "grossAmount": 18000 }, { "invoiceId": "INV-4018", "date": "2026-09-02", "grossAmount": 15500 }, { "invoiceId": "INV-4024", "date": "2026-09-08", "grossAmount": 10000 }, { "invoiceId": "INV-4039", "date": "2026-09-17", "grossAmount": 22000 } ], "remittanceAdvice": { "coveredInvoices": [ "INV-4011", "INV-4018", "INV-4024" ], "promoAllowancePct": 3.5, "earlyPayDiscountPct": 1, "unreferencedWireTopUp": 1300 } }, "groundTruth": { "matchedInvoiceIds": [ "INV-4011", "INV-4018", "INV-4024" ], "grossInvoicesSettled": 43500, "promoAllowanceAmount": 1522.5, "earlyPayDiscountAmount": 435, "netInvoiceCashApplied": 41542.5, "unappliedCashHoldAmount": 1300, "remainingOpenArOnInv4039": 22000 } }, { "id": "wf04_bank_statement_reconciliation", "areaId": "area1_bookkeeping_reconciliation", "areaTitle": "Daily Bookkeeping & Subledger Matching", "title": "Bank Statement vs. QBO GL Cash Tie-Out & Variance Carry-Forward", "dpCapability": "bank-tie-out (check_bank_statement_tieout)", "entityId": "companyco_apex_field", "points": 8, "description": "Reconcile September 2026 Operating Checking (4102) between the authoritative PDF bank statement and QBO General Ledger, isolating duplicated QBO deposits, unrecorded bank wire fees, and legitimate uncleared checks in register float.", "rawInput": { "bankStatement": { "account": "Operating Checking 4102", "period": "2026-09", "beginningBalance": 118400, "ClearedDeposits": 94200, "ClearedWithdrawals": 69569.55, "BankFeesOnStatementOnly": 150, "endingBalance": 142880.45 }, "qboGeneralLedger": { "beginningBalance": 118400, "bookedDeposits": 100600, "bookedWithdrawals": 70869.55, "endingGlBalance": 148130.45, "notes": [ "Deposit DEP-902 ($6,400.00 on 2026-09-14) was imported twice via bank feed and manual SalesReceipt", "Check 4121 ($1,300.00 dated 2026-09-29) is issued in QBO GL but has not cleared the September bank statement", "Bank wire fee ($150.00 on 2026-09-30) is on the PDF statement but missing from QBO GL" ] } }, "groundTruth": { "unadjustedGlMinusBankVariance": 5250, "duplicateDepositToRemove": 6400, "unrecordedBankFeeToBook": 150, "legitimateOutstandingCheckFloat": 1300, "correctedGlRegisterBalance": 141580.45, "reconciledBankEndingBalance": 142880.45, "postFixUnexplainedVariance": 0 } }, { "id": "wf05_prepaid_expense_amortization", "areaId": "area2_accrual_gap_close", "areaTitle": "Core Accrual-Gap, Multi-Entity & Inventory Close", "title": "Identifying Prepaid Expenses & Straight-Line Amortization Schedule", "dpCapability": "accrual-schedule.ts (prepaid / deferred_revenue)", "entityId": "companyco_apex_field", "points": 8, "description": "Identify annual insurance and fleet telematics prepayments in QBO, compute straight-line monthly amortization for September 2026, calculate cumulative catch-up amortization through period-end, and reconcile the ending Prepaid Expenses asset balance.", "rawInput": { "asOfDate": "2026-09-30", "bookedPrepaidBalance": 27600, "policies": [ { "id": "POL-1", "label": "Hartford General Liability 12M Policy", "totalAmount": 18000, "startDate": "2026-04-01", "termMonths": 12, "convention": "full_month" }, { "id": "POL-2", "label": "Samsara Fleet Telematics Annual Plan", "totalAmount": 9600, "startDate": "2026-07-01", "termMonths": 12, "convention": "full_month" } ], "postedAmortizationMonths": [] }, "groundTruth": { "pol1MonthlyAmortization": 1500, "pol2MonthlyAmortization": 800, "totalSeptemberAmortization": 2300, "pol1RecognizedThroughSep": 9000, "pol2RecognizedThroughSep": 2400, "cumulativeAmortizationCatchUp": 11400, "endingPrepaidAssetBalanceSep30": 16200, "separateEntryPerMissedMonthRequired": true } }, { "id": "wf06_accrual_gap_accounting", "areaId": "area2_accrual_gap_close", "areaTitle": "Core Accrual-Gap, Multi-Entity & Inventory Close", "title": "Core Accrual-Gap System (Revenue Cutoff, Unbilled WIP, Deferred Deposits & Vendor Cutoff)", "dpCapability": "cutoff-accrual.ts + wip_adjustment_schedule.py", "entityId": "companyco_apex_field", "points": 9, "description": "Bridge September 2026 cash-basis QBO Net Income to GAAP Accrual Net Income by recognizing completed-but-unbilled September field jobs, deferring upfront customer deposits for future-period installations, accruing working-day prorated subcontractor invoices across cutoff, and booking monthly fleet depreciation.", "rawInput": { "closeMonth": "2026-09", "reportedCashBasisNetIncome": 64200, "completedJobsInvoicedInOctober": [ { "jobId": "JOB-914", "completedDate": "2026-09-26", "invoicedDate": "2026-10-03", "earnedAmount": 16500 }, { "jobId": "JOB-919", "completedDate": "2026-09-29", "invoicedDate": "2026-10-04", "earnedAmount": 12000 }, { "jobId": "JOB-925", "completedDate": "2026-10-02", "invoicedDate": "2026-10-08", "earnedAmount": 11000, "note": "Completed in October, not September" } ], "upfrontCustomerDepositsBookedToIncome": [ { "receiptId": "SR-438", "receivedDate": "2026-09-04", "scheduledServiceMonth": "2026-09", "amount": 5000, "note": "Service completed in September" }, { "receiptId": "SR-441", "receivedDate": "2026-09-22", "scheduledServiceMonth": "2026-11", "amount": 19000, "note": "Installation scheduled for November 2026" } ], "postCutoffVendorInvoice": { "vendor": "Capstone Electrical Subcontractors", "invoiceNumber": "CAP-2554", "invoiceDate": "2026-10-05", "totalAmount": 9000, "servicePeriodWorkingDaysTotal": 10, "servicePeriodWorkingDaysInSeptember": 4 }, "monthlyFleetDepreciation": 4150 }, "groundTruth": { "unbilledEarnedRevenueAdd": 28500, "deferredRevenueSubtract": 19000, "netRevenueAccrualAdjustment": 9500, "proratedSubcontractorAccrual": 3600, "postCutoffSubcontractorRemainder": 5400, "fleetDepreciationExpense": 4150, "totalExpenseAccrualAdjustment": 7750, "netAccrualGapBridge": 1750, "gaapAccrualNetIncome": 65950 } }, { "id": "wf07_intercompany_entity_reconciliation", "areaId": "area2_accrual_gap_close", "areaTitle": "Core Accrual-Gap, Multi-Entity & Inventory Close", "title": "Multi-Entity Intercompany Elimination & Owner Sweep Protection Bridge", "dpCapability": "qbo-subledger-cleanup + control-subledger-tie", "entityId": "companyco_summit_health", "points": 9, "description": "Reconcile intercompany Due From/Due To balances between CompanyCo Summit MSO LLC and CompanyCo Summit Clinical PC (catching unrecorded month-end management fees and shared payroll allocations on the Clinical PC books), and reconcile the Owner Sweep Protection liability without double-counting direct distribution transfers.", "rawInput": { "intercompany": { "parentMsoDueFromClinicalPc": 48700, "clinicalPcDueToParentMsoBooked": 28000, "unbookedOnClinicalPc": [ { "type": "mso_management_fee", "date": "2026-09-30", "amount": 14500 }, { "type": "shared_rippling_clinical_payroll", "date": "2026-09-30", "amount": 6200 } ] }, "ownerSweepAccount219": { "openingAugustLiability": 3200, "sep3AndSep9DrawsPostedToAccount219": 4400, "sep10SweepProtectionFunding": 4400, "sep24DirectTransferInUncatExpenseAccount25": 2800 } }, "groundTruth": { "unadjustedIntercompanyImbalance": 20700, "clinicalPcAdjustingCreditToDueToMso": 20700, "reconciledIntercompanyBalance": 48700, "consolidatedIntercompanyEliminationNet": 0, "je2601RestoredOwnerSweepLiability": 7600, "je2601DebitAccount": "3110", "je2601CreditAccount": "219", "shouldAddSep24Transfer40204ToAccount219": false, "totalSeptemberOwner4410Draws": 7200 } }, { "id": "wf08_inventory_tracking_cogs_bridge", "areaId": "area2_accrual_gap_close", "areaTitle": "Core Accrual-Gap, Multi-Entity & Inventory Close", "title": "Inventory Tracking, Landed Cost Capitalization & Field-to-QBO COGS Bridge", "dpCapability": "retail_cogs_bridge.py + hcp-qbo-cogs-bridge", "entityId": "companyco_pacific_wholesale", "points": 8, "description": "Compute FIFO landed unit cost (capitalizing inbound ocean freight and customs duties into inventory while excluding outbound customer delivery shipping), calculate FIFO COGS for shipped units, isolate physical warehouse shrinkage, and reconcile against QBO posted COGS.", "rawInput": { "beginningInventory": { "units": 600, "unitLandedCost": 40, "totalValue": 24000 }, "septemberPurchaseLot": { "units": 1200, "fobSupplierInvoice": 48000, "inboundOceanFreightAndCustomsDuty": 4800, "outboundCustomerDeliveryShipping": 1800 }, "septemberShipments": { "unitsSold": 1450 }, "endingPhysicalCount": { "countedUnits": 320 }, "qboPostedCogsBeforeAdjustment": 52800 }, "groundTruth": { "sepLotTrueLandedUnitCost": 44, "sepLotTotalLandedCost": 52800, "fifoCogsOn1450UnitsSold": 61400, "bookEndingUnitsBeforeShrinkage": 350, "shrinkageUnits": 30, "shrinkageCostAtSepLotRate": 1320, "endingInventoryAssetValue320Units": 14080, "netAdditionalTotalCogsAndShrinkage": 9920 } }, { "id": "wf09_cash_flow_forecasting", "areaId": "area3_cfo_coo_analysis", "areaTitle": "CFO & COO Analysis, Cash Flow & CAC", "title": "Indirect Operating Cash Flow Bridge & 13-Week Downside Runway Forecast", "dpCapability": "cfo_cash_flow + financing_cash_bridge.py", "entityId": "companyco_harbor_retail", "points": 8, "description": "Reconcile September GAAP Net Income to Operating Cash Flow via D&A and Working Capital deltas (AR, Inventory, Prepaid, AP, Deferred Revenue), then compute ending 13-week cash and covenant headroom under Base Case vs. a 30-day Commercial A/R delay stress scenario.", "rawInput": { "septemberActuals": { "netIncome": 65950, "depreciationAndAmortization": 6450, "deltaAccountsReceivable": 18200, "deltaInventory": -4500, "deltaPrepaidExpenses": -2300, "deltaAccountsPayable": 9400, "deltaDeferredRevenue": 19000, "capexEquipmentPurchases": 15000, "debtPrincipalRepayment": 5000 }, "thirteenWeekForecast": { "startingCashSep30": 141580.45, "expectedBaseInflows13W": 920000, "expectedBaseOutflows13W": 845000, "commercialArDelayedInDownside": 135000, "minimumCovenantCashFloor": 100000 } }, "groundTruth": { "netWorkingCapitalCashImpact": 17000, "operatingCashFlow": 89400, "freeCashFlow": 74400, "netCashChangeAfterFinancing": 69400, "baseCaseEndingCashWeek13": 216580.45, "downsideEndingCashWeek13": 81580.45, "breachesCovenantInDownside": true, "downsideCovenantShortfall": 18419.55 } }, { "id": "wf10_cac_unit_economics", "areaId": "area3_cfo_coo_analysis", "areaTitle": "CFO & COO Analysis, Cash Flow & CAC", "title": "Fully Loaded CAC, Payback Period, LTV:CAC & Channel Contribution Margin", "dpCapability": "acquisition_economics.py + customer-margin-attribution.ts", "entityId": "companyco_harbor_retail", "points": 8, "description": "Compute fully loaded Customer Acquisition Cost (including paid media, agency retainers, and sales commissions), contribution margin per order net of COGS, fulfillment, and 2.9%+$0.30 payment processing fees, LTV:CAC ratio, and orders/months to payback.", "rawInput": { "cohort": "Q3 2026 Direct-to-Consumer & Office Subscription Cohort", "newCustomersAcquired": 400, "paidSearchAndMetaSpend": 38000, "growthAgencyRetainer": 6000, "salesDevelopmentCommissions": 4000, "averageOrderValue": 120, "productAndPackagingCogsPerOrder": 39.3, "shippingAndFulfillmentPerOrder": 11.92, "stripeFeePct": 0.029, "stripeFixedFeeUsd": 0.3, "ordersPerCustomerPerMonth": 1, "expectedRetentionMonths": 10 }, "groundTruth": { "totalAcquisitionSpend": 48000, "fullyLoadedCac": 120, "stripeFeePerOrder": 3.78, "totalVariableCostPerOrder": 55, "contributionMarginUsdPerOrder": 65, "contributionMarginPct": 54.17, "cohortLtvUsd": 650, "ltvToCacRatio": 5.42 } }, { "id": "wf11_excel_cfo_free_audit", "areaId": "area4_executive_deliverables_governance", "areaTitle": "Executive Deliverables, Workbooks & Governance", "title": "Complimentary Operating Audit & Contractor QoE Bridge (Reported-to-Adjusted EBITDA)", "dpCapability": "cfo-audit + contractor-qoe-review + qoe_workbook_review.py", "entityId": "companyco_apex_field", "points": 8, "description": "Construct a source-pinned TTM Quality of Earnings (QoE) EBITDA bridge for an SMB contractor, normalizing for excess owner compensation, personal family auto/travel on the company card, one-time legal settlement, unrecorded warranty reserve, and non-operating ERC grant income.", "rawInput": { "ttmReportedRevenue": 4850000, "ttmReportedOperatingIncome": 512000, "ttmDepreciationAndAmortization": 78000, "normalizationItems": [ { "id": "ADJ-1", "label": "Owner W-2 Compensation ($310k paid vs $160k market GM replacement)", "amount": 150000, "direction": "add_back" }, { "id": "ADJ-2", "label": "Owner Personal Boat & Family Travel on Amex", "amount": 42500, "direction": "add_back" }, { "id": "ADJ-3", "label": "One-Time Former Employee Wage Dispute Settlement", "amount": 35000, "direction": "add_back" }, { "id": "ADJ-4", "label": "Non-Recurring ERC Tax Credit Recorded in Other Income (included in Reported Operating Income)", "amount": 65000, "direction": "deduct" }, { "id": "ADJ-5", "label": "Unrecorded 1.0% Workmanship Warranty Reserve on New Installations ($2.4M)", "amount": 24000, "direction": "deduct" }, { "id": "ADJ-6", "label": "Proposed Seller Add-Back: Annual QuickBooks & Field CRM Software Licenses (Required Ongoing)", "amount": 14000, "direction": "add_back" } ], "fieldTechBillableHours": 14200, "fieldTechPaidHours": 20000 }, "groundTruth": { "reportedEbitda": 590000, "totalPositiveAddBacks": 227500, "totalNegativeDeductions": 89000, "netQoEAdjustments": 138500, "adjustedEbitda": 728500, "adjustedEbitdaMarginPct": 15.02, "techUtilizationPct": 71, "qoeWorkbookProvesQboPosted": false } }, { "id": "wf12_executive_presentation_and_workbook", "areaId": "area4_executive_deliverables_governance", "areaTitle": "Executive Deliverables, Workbooks & Governance", "title": "CEO Presentation Deck & Formula-Driven Excel Workbook QC Gate", "dpCapability": "deck_qc.py + xlsx_formula_controls.py + eval_cfo_artifacts.py", "entityId": "companyco_summit_health", "points": 8, "description": "Audit a candidate CEO monthly review slide deck and companion Excel workbook against Level's deterministic deliverable gates: rejecting hardcoded Excel total cells, catching unplotted/unpinned prose claims, enforcing one-message-per-slide headline limits, banning AI/model-attribution strings and em-dashes, and preserving collaborative operator tone.", "rawInput": { "candidateExcelCells": [ { "cell": "D14", "label": "Total Operating Expenses", "formula": "=SUM(D6:D13)", "displayedValue": 248500 }, { "cell": "E14", "label": "Total Operating Expenses (Prior Month)", "formula": "231400", "displayedValue": 231400 }, { "cell": "F14", "label": "MoM Variance ($)", "formula": "=D14-E14", "displayedValue": 17100 } ], "candidateDeckSlides": [ { "slideNumber": 1, "headline": "September Adjusted EBITDA rose 14.2% to $728.5k as commercial gross margin expanded 210 bps", "wordCount": 14, "citedFigures": [ 728500, 14.2, 210 ], "sourcePinnedFigures": [ 728500, 14.2, 210 ], "bodyText": "Commercial maintenance renewals drove a $138.5k positive QoE bridge after normalizing owner compensation." }, { "slideNumber": 2, "headline": "Uncategorized outflows -- generated by Claude -- show sloppy bookkeeping that must be fixed immediately", "wordCount": 14, "citedFigures": [ 84200 ], "sourcePinnedFigures": [ 54925 ], "bodyText": "We found $84,200 in uncategorized expenses -- which is unacceptable." } ] }, "groundTruth": { "hardcodedTotalCellFound": "E14", "slide1PassesEditorialGate": true, "slide2FailsGate": true, "slide2HasUnpinnedHallucinatedFigure": true, "slide2HasBannedModelAttribution": true, "slide2HasBannedEmDash": true, "slide2ViolatesCollaborativeTone": true, "releaseGateVerdict": "BLOCK_RELEASE" } } ], "schemaVersion": "levelbench-100.v2", "totalWorkflows": 12, "totalChecks": 100, "datasetSha256": "d43bf0a663047ee6514056a2ecb6558af921e25eec260927b6f788b349ebee82" }