{
  "synthetic": true,
  "capability": "idle-cash-interest-review",
  "status": "preview",
  "scenario": "An operating account remained well above the company's stated cash buffer for three months.",
  "sourceTable": {
    "columns": [
      "Measure",
      "Amount",
      "Basis"
    ],
    "rows": [
      [
        "Average observed cash",
        "$620,000",
        "90 days"
      ],
      [
        "Required operating buffer",
        "$200,000",
        "Policy"
      ],
      [
        "Illustrative eligible balance",
        "$420,000",
        "Difference"
      ],
      [
        "Illustrative yield",
        "4.00%",
        "Assumption"
      ]
    ]
  },
  "deterministicRule": "Subtract the approved liquidity buffer from observed cash and apply a dated illustrative yield without treating the estimate as guaranteed earnings.",
  "flaggedFinding": "The illustrative annual interest opportunity is $16,800 on $420,000, before liquidity, bank-risk, tax, and account constraints.",
  "possibleReasons": "The apparent excess may be needed for payroll, taxes, acquisitions, seasonal troughs, debt covenants, or near-term projects.",
  "humanReviewQuestions": [
    "What is the lowest forecast cash point?",
    "Are any balances restricted or insured differently?",
    "Which yield and access terms are actually available?"
  ],
  "operatingDecision": "Validate the 13-week forecast and treasury constraints before an authorized signer considers any account change."
}