{
  "synthetic": true,
  "capability": "month-end-close-preview",
  "status": "available",
  "scenario": "Most July close work is complete, but one reconciliation and one accrual schedule remain unresolved.",
  "sourceTable": {
    "columns": [
      "Close area",
      "Status",
      "Evidence"
    ],
    "rows": [
      [
        "Bank reconciliations",
        "Blocked",
        "1 account open"
      ],
      [
        "Accrual schedules",
        "Unknown",
        "Support missing"
      ],
      [
        "AR subledger",
        "Ready",
        "Tied"
      ],
      [
        "Reviewer sign-off",
        "Blocked",
        "Pending"
      ]
    ]
  },
  "deterministicRule": "Require fresh evidence for every applicable close control and preserve ready, blocked, unknown, and not-applicable separately.",
  "flaggedFinding": "July is not close-ready because a bank account is unreconciled, accrual evidence is missing, and sign-off is pending.",
  "possibleReasons": "The remaining items may be small, but close readiness depends on control completion, not just estimated dollar impact.",
  "humanReviewQuestions": [
    "Who owns each blocker?",
    "Is the source evidence current?",
    "Has the reviewer signed the completed controls?"
  ],
  "operatingDecision": "Resolve the named blockers and obtain controller sign-off before declaring the period closed."
}