{
  "synthetic": true,
  "capability": "monthly-variance-review",
  "status": "preview",
  "scenario": "July overhead finished above budget even though total revenue was close to plan.",
  "sourceTable": {
    "columns": [
      "Account",
      "Actual",
      "Budget",
      "Variance"
    ],
    "rows": [
      [
        "Software",
        "$18,400",
        "$12,000",
        "+$6,400"
      ],
      [
        "Vehicle expense",
        "$9,200",
        "$10,000",
        "-$800"
      ],
      [
        "Insurance",
        "$14,500",
        "$14,000",
        "+$500"
      ]
    ]
  },
  "deterministicRule": "Calculate dollar and percentage variance, suppress immaterial noise, and flag large percentages caused by small budget denominators.",
  "flaggedFinding": "Software expense is $6,400, or 53%, above budget and explains most of the overhead miss.",
  "possibleReasons": "The variance could reflect a new annual contract, miscoding, headcount-driven licenses, an unbudgeted tool, or timing rather than ongoing overspend.",
  "humanReviewQuestions": [
    "Which vendors created the variance?",
    "Is the expense recurring or timing-related?",
    "Was the budget or classification wrong?"
  ],
  "operatingDecision": "Trace the software transactions, identify the owner and renewal terms, then update the forecast or correct the classification."
}