{
  "synthetic": true,
  "capability": "customer-margin-attribution",
  "status": "available",
  "scenario": "Revenue maps to customers, but a meaningful share of direct labor does not.",
  "sourceTable": {
    "columns": [
      "Population",
      "Total",
      "Attributed",
      "Coverage"
    ],
    "rows": [
      [
        "Revenue",
        "$500,000",
        "$490,000",
        "98%"
      ],
      [
        "Direct labor",
        "$180,000",
        "$126,000",
        "70%"
      ],
      [
        "Materials",
        "$120,000",
        "$114,000",
        "95%"
      ]
    ]
  },
  "deterministicRule": "Calculate coverage for every margin component and refuse precise customer margin when material costs are unattributed.",
  "flaggedFinding": "$54,000 of direct labor is unattributed, so customer-level margin is not yet decision-grade.",
  "possibleReasons": "Missing job or customer coding, shared crews, payroll mapping, and timing differences could all produce the gap.",
  "humanReviewQuestions": [
    "Which labor records lack a customer?",
    "Can job identifiers restore the mapping?",
    "What shared-cost policy is acceptable?"
  ],
  "operatingDecision": "Fix labor attribution or approve a documented allocation policy before comparing customer profitability."
}