{
  "name": "Level Operating Rules",
  "version": "1.0.0",
  "lastReviewed": "2026-09-04",
  "scope": "Reusable finance-side controls for deciding when a system output is trustworthy enough to support an operating decision. They are Level guidance, not vendor instructions, universal configurations, accounting standards, or assurance opinions.",
  "privacy": "Public rules use Level operating patterns and synthetic examples only. No client records, private configurations, credentials, workpapers, or vendor-private materials are included.",
  "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
  "familyControls": {
    "identity_and_matching": {
      "problem": "Prevent unsupported relationships between financial records.",
      "appliesWhen": "When matching financial records.",
      "requiredEvidence": [
        "Stable source identity",
        "Exact supporting evidence",
        "Decision reason"
      ],
      "test": "Test identity and competing candidates before applying a relationship.",
      "passCondition": "One uniquely supported relationship remains.",
      "refusalConditions": [
        "Missing identity",
        "Competing candidates",
        "Incomplete allocation"
      ]
    },
    "completeness_and_source_population": {
      "problem": "Prevent totals from being trusted without the population behind them.",
      "appliesWhen": "When exporting, reporting, reconciling, or comparing financial populations.",
      "requiredEvidence": [
        "Entity and cutoff",
        "Filters and statuses",
        "Detail and control total"
      ],
      "test": "Foot detail to the defined control total and classify every difference.",
      "passCondition": "Population agrees or every exception has an owner.",
      "refusalConditions": [
        "Unknown filters",
        "Missing records",
        "Unexplained differences"
      ]
    },
    "timing_and_cutoff": {
      "problem": "Prevent dates or history from being blended into the wrong period.",
      "appliesWhen": "When reporting, migrating, reconciling, or interpreting a cutoff.",
      "requiredEvidence": [
        "Stated cutoff",
        "Relevant dates",
        "Period basis"
      ],
      "test": "Compare like-for-like dates and preserve the cutoff.",
      "passCondition": "Timing basis is explicit and faithfully represented.",
      "refusalConditions": [
        "Mixed date bases",
        "Undisclosed cutoff",
        "Unexplained stale population"
      ]
    },
    "classification_and_accounting_design": {
      "problem": "Prevent economic events and dimensions from being collapsed into the wrong meaning.",
      "appliesWhen": "When mapping accounts, dimensions, jobs, entities, or source transactions.",
      "requiredEvidence": [
        "Source transaction",
        "Account and dimension mapping",
        "Management reporting purpose"
      ],
      "test": "Trace the event from source to ledger and management report.",
      "passCondition": "Classification reflects the documented event and decision use.",
      "refusalConditions": [
        "Unclear event",
        "Unapproved mapping",
        "Lost job or entity context"
      ]
    },
    "change_control_and_approval": {
      "problem": "Prevent an unreviewed financial change from becoming authoritative.",
      "appliesWhen": "When correcting, importing, remapping, or changing financial records.",
      "requiredEvidence": [
        "Before state",
        "Exact staged change",
        "Approver and reason"
      ],
      "test": "Stage, approve, commit through the authorized path, and read back the result.",
      "passCondition": "The approved subject matches the executed change.",
      "refusalConditions": [
        "Changed subject after approval",
        "No approval",
        "No target read-back"
      ]
    },
    "verification_and_truthful_status": {
      "problem": "Prevent technical activity from being described as a verified financial outcome.",
      "appliesWhen": "When a record is submitted, imported, posted, or reported.",
      "requiredEvidence": [
        "Source cutoff",
        "Target record",
        "Financial consequence"
      ],
      "test": "Read the target and relevant reporting result back from authoritative sources.",
      "passCondition": "The status says only what retained evidence proves.",
      "refusalConditions": [
        "Accepted but unread target",
        "Stale mirror",
        "Unverified connected ledger"
      ]
    },
    "data_movement_and_connectors": {
      "problem": "Prevent transport success from being mistaken for financial completeness.",
      "appliesWhen": "When using APIs, files, browser automation, legacy exports, or connectors.",
      "requiredEvidence": [
        "Source authority",
        "Schema and population",
        "Run evidence"
      ],
      "test": "Validate source, schema, population, identities, and output before use.",
      "passCondition": "Capability and evidence boundary are explicit.",
      "refusalConditions": [
        "Schema drift",
        "Unknown capability",
        "Incomplete or stale source"
      ]
    },
    "evidence_and_ai_boundaries": {
      "problem": "Prevent derived or AI-assisted output from outranking its evidence.",
      "appliesWhen": "When enriching, extracting, comparing, explaining, or using AI with finance data.",
      "requiredEvidence": [
        "Source identity",
        "Provenance and observation time",
        "Reviewer decision when required"
      ],
      "test": "Retain source and transformation, then route ambiguity to review.",
      "passCondition": "Conclusion is reproducible from source and required approval.",
      "refusalConditions": [
        "Missing provenance",
        "Unsupported inference",
        "AI output as sole authority"
      ]
    },
    "exceptions_and_operating_review": {
      "problem": "Prevent unresolved conditions from disappearing into a clean-looking result.",
      "appliesWhen": "When a control finds missing evidence, a mismatch, failure, or recurring issue.",
      "requiredEvidence": [
        "Stable exception ID",
        "Reason and evidence",
        "Owner, status, and next action"
      ],
      "test": "Classify, assign, and retain resolution evidence or refusal state.",
      "passCondition": "Exception is resolved with evidence or visibly owned and open.",
      "refusalConditions": [
        "Missing owner",
        "Unknown rendered as pass",
        "Recurring issue without shared control"
      ]
    },
    "security_and_organizational_scope": {
      "problem": "Prevent data or authority crossing organization boundaries without explicit control.",
      "appliesWhen": "When accessing, storing, or mutating shared-system data.",
      "requiredEvidence": [
        "Organization identity",
        "Scope and permission",
        "Retention and audit path"
      ],
      "test": "Verify organization scope and authority before access or mutation.",
      "passCondition": "Record and action are attributable to the correct boundary.",
      "refusalConditions": [
        "Missing organization identity",
        "Ambient tenant fallback",
        "Undeclared retention or authority"
      ]
    }
  },
  "rules": [
    {
      "id": "LOR-001",
      "statement": "Loaded is not reconciled.",
      "family": "identity_and_matching",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-002",
      "statement": "Similar totals do not prove matching populations.",
      "family": "completeness_and_source_population",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-003",
      "statement": "One source cash line may have only one active accounting application.",
      "family": "identity_and_matching",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-004",
      "statement": "A clearing account needs one defined purpose and must reconcile to zero on its stated cadence.",
      "family": "change_control_and_approval",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-005",
      "statement": "Missing or stale evidence is unknown, never zero and never pass.",
      "family": "exceptions_and_operating_review",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-006",
      "statement": "Preserve source evidence before changing a mapping or deleting a suspected duplicate.",
      "family": "change_control_and_approval",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-007",
      "statement": "Trace one financial event end to end before rebuilding the workflow.",
      "family": "change_control_and_approval",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-008",
      "statement": "WIP, AR, AP, and cash are connected but not interchangeable.",
      "family": "classification_and_accounting_design",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-009",
      "statement": "Every exception needs a stable identity, owner, status, and resolution evidence.",
      "family": "change_control_and_approval",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-010",
      "statement": "A proposed or exported change is not complete until authoritative read-back succeeds.",
      "family": "change_control_and_approval",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-011",
      "statement": "Fuzzy names may find candidates but cannot establish accounting identity.",
      "family": "identity_and_matching",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-012",
      "statement": "A dashboard total is trustworthy only when its source population, cutoff, and transformation are known.",
      "family": "completeness_and_source_population",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-013",
      "statement": "The transport method does not determine source authority. An API can be incomplete, and a controlled file export can be authoritative.",
      "family": "data_movement_and_connectors",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-014",
      "statement": "Every export needs a source, as-of time, population definition, row count, and immutable fingerprint.",
      "family": "data_movement_and_connectors",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-015",
      "statement": "Browser automation must fail visibly when the page, selector, session, or downloaded population changes.",
      "family": "data_movement_and_connectors",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-016",
      "statement": "AI may extract, classify, compare, and explain, but it cannot replace source evidence, accounting approval, or authoritative read-back.",
      "family": "evidence_and_ai_boundaries",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-017",
      "statement": "A source cutoff travels with every derived report, reconciliation, and decision.",
      "family": "timing_and_cutoff",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-018",
      "statement": "A legacy-system import or push is not complete when the file leaves Level. It is complete when the target accepts it and the financial result is read back.",
      "family": "verification_and_truthful_status",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-019",
      "statement": "Match identity in a trust order. Use native identifiers first, then exact composite keys, then uniquely supported accounting evidence. Fuzzy similarity may only nominate a candidate.",
      "family": "identity_and_matching",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-020",
      "statement": "A match that has two plausible answers is unresolved. Do not silently choose the closest result.",
      "family": "identity_and_matching",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-021",
      "statement": "Every source line is consume-once. A payment, deposit, invoice, bill, or journal line cannot support two active applications.",
      "family": "identity_and_matching",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-022",
      "statement": "Batch matching must foot exactly to integer cents and preserve every component. A one-cent difference or competing subset is an exception, not a near match.",
      "family": "identity_and_matching",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-023",
      "statement": "AR and AP cutover is complete only when customer or vendor identities, open-item detail, aging totals, credits, payments, and control-account balances agree at the same cutoff.",
      "family": "completeness_and_source_population",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-024",
      "statement": "File row counts and total dollars are necessary but insufficient. Verification also needs stable line identities and an exception population.",
      "family": "completeness_and_source_population",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-025",
      "statement": "A normalized name is not a durable counterparty identity. Preserve the source name, source ID, approved crosswalk, and reason for the link.",
      "family": "identity_and_matching",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-026",
      "statement": "A many-to-many relationship that cannot be represented faithfully must remain an exception rather than be forced into pairwise matches.",
      "family": "identity_and_matching",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-027",
      "statement": "A deterministic match must produce the same result when input order changes.",
      "family": "identity_and_matching",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-028",
      "statement": "A capped or abandoned candidate search is unmeasured, not proof that no match exists.",
      "family": "identity_and_matching",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-029",
      "statement": "A detail population must foot to its stated control total before downstream analysis can pass.",
      "family": "completeness_and_source_population",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-030",
      "statement": "A filtered report must disclose its statuses, entities, accounts, dates, and excluded records.",
      "family": "completeness_and_source_population",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-031",
      "statement": "Missing records cannot be converted to zero, clean, no issue, or no activity.",
      "family": "completeness_and_source_population",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-032",
      "statement": "A review surface must contain the same eligible population as the underlying control run.",
      "family": "completeness_and_source_population",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-033",
      "statement": "Aggregate agreement does not excuse unexplained record-level differences.",
      "family": "completeness_and_source_population",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-034",
      "statement": "Completeness expires when the source changes. A prior clean run does not certify a later population.",
      "family": "completeness_and_source_population",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-035",
      "statement": "Transaction date, service date, posting date, settlement date, and reporting cutoff are separate facts.",
      "family": "timing_and_cutoff",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-036",
      "statement": "A migration-loaded opening record must not masquerade as current-period operating activity.",
      "family": "timing_and_cutoff",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-037",
      "statement": "Historical WIP requires dated source evidence, a disclosed budget or EAC basis, and contributors that foot to the movement.",
      "family": "timing_and_cutoff",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-038",
      "statement": "A daily delta process still needs periodic full-population reconciliation.",
      "family": "timing_and_cutoff",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-039",
      "statement": "A watermark or latest-modified timestamp proves ingestion position, not financial completeness by itself.",
      "family": "timing_and_cutoff",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-040",
      "statement": "Quiet business activity and a failed data load are different conditions and need different freshness signals.",
      "family": "timing_and_cutoff",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-041",
      "statement": "Chart-of-accounts design and reporting dimensions must follow management decisions, not mirror every operational label.",
      "family": "classification_and_accounting_design",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-042",
      "statement": "WIP, AR, AP, cash, revenue, cost, and clearing balances must retain their distinct accounting meanings across systems.",
      "family": "classification_and_accounting_design",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-043",
      "statement": "Cash received from a vendor must bridge through the payable or recovery event before final classification when the economic event requires it.",
      "family": "classification_and_accounting_design",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-044",
      "statement": "Owner cash-out is not automatically an owner distribution. Establish the economic event and supporting account first.",
      "family": "classification_and_accounting_design",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-045",
      "statement": "Item-driven revenue configuration must preserve the relationship between item, income account, customer, job, and source transaction.",
      "family": "classification_and_accounting_design",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-046",
      "statement": "A per-company threshold, mapping, or label belongs in governed configuration. The shared control logic should not fork by customer.",
      "family": "classification_and_accounting_design",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-047",
      "statement": "A financial mutation must move through stage, review, approve, commit, and authoritative read-back.",
      "family": "change_control_and_approval",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-048",
      "statement": "Approval applies to the exact staged subject. If the subject changes, the prior approval no longer authorizes it.",
      "family": "change_control_and_approval",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-049",
      "statement": "Preview and commit must use the same inputs, assumptions, identities, and calculation.",
      "family": "change_control_and_approval",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-050",
      "statement": "A rollback is a new attributable action linked to the original, not deletion of history.",
      "family": "change_control_and_approval",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-051",
      "statement": "Bulk changes require per-line evidence and an auditable relationship between the batch and every affected record.",
      "family": "change_control_and_approval",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-052",
      "statement": "Automation may auto-stage within approved boundaries. It must not silently expand its authority to commit.",
      "family": "change_control_and_approval",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-053",
      "statement": "Submitted, exported, queued, and accepted are different states. Use the state the evidence actually proves.",
      "family": "verification_and_truthful_status",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-054",
      "statement": "A successful API response does not prove the intended accounting result. Read the target record and financial consequence back.",
      "family": "verification_and_truthful_status",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-055",
      "statement": "A verified target write is not reportable from an analytical mirror until the mirror contains the same attributable read-back fingerprint.",
      "family": "verification_and_truthful_status",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-056",
      "statement": "A spreadsheet or editable review surface is not authoritative read-back by itself.",
      "family": "verification_and_truthful_status",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-057",
      "statement": "A close cannot be certified from one subsystem when connected ledgers or source populations remain unverified.",
      "family": "verification_and_truthful_status",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-058",
      "statement": "Every completed control run must retain actor, organization, entity, timestamp, source cutoff, before and after state, reason, and result.",
      "family": "verification_and_truthful_status",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-059",
      "statement": "Connector capability is explicit. Read-only, connection-only, staged-write, and committed-write adapters must never be conflated.",
      "family": "data_movement_and_connectors",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-060",
      "statement": "A manual or emailed export can be controlled evidence when its source, cutoff, schema, population, fingerprint, and custody are preserved.",
      "family": "data_movement_and_connectors",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-061",
      "statement": "Schema drift, missing columns, changed types, or unexpected status values must fail visibly before transformation.",
      "family": "data_movement_and_connectors",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-062",
      "statement": "Incremental loads need idempotency, deduplication, and a recoverable full-refresh path.",
      "family": "data_movement_and_connectors",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-063",
      "statement": "Browser automation must validate page identity, session, selector, columns, download completion, and resulting population.",
      "family": "data_movement_and_connectors",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-064",
      "statement": "A connector should refuse unsupported product or accounting behavior instead of silently routing through another adapter.",
      "family": "data_movement_and_connectors",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-065",
      "statement": "Enrichment becomes operational evidence only when it is persisted with its source, observation time, subject identity, and provenance.",
      "family": "evidence_and_ai_boundaries",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-066",
      "statement": "Source precedence must be explicit when two systems describe the same invoice, payment, contact, customer, vendor, job, or balance.",
      "family": "evidence_and_ai_boundaries",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-067",
      "statement": "AI-extracted values carry lower trust until tied to the source row or document and reviewed under the applicable threshold.",
      "family": "evidence_and_ai_boundaries",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-068",
      "statement": "An executive comment or operator memory that conflicts with primary evidence is pending support, not resolution.",
      "family": "evidence_and_ai_boundaries",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-069",
      "statement": "Derived outputs must preserve the source identities and transformations required to reproduce them.",
      "family": "evidence_and_ai_boundaries",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-070",
      "statement": "Public examples must use synthetic, permissioned, or deliberately published data. Redaction alone does not automatically make a customer case safe.",
      "family": "evidence_and_ai_boundaries",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-071",
      "statement": "Every exception needs a stable identity, reason, materiality, owner, status, next action, and resolution evidence.",
      "family": "exceptions_and_operating_review",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-072",
      "statement": "A failed read is a warning or failure, never a clean result.",
      "family": "exceptions_and_operating_review",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-073",
      "statement": "A recurring exception should graduate into a shared check, test, or governed configuration, not remain tribal memory.",
      "family": "exceptions_and_operating_review",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-074",
      "statement": "Materiality may prioritize review, but it does not make an unsupported accounting identity true.",
      "family": "exceptions_and_operating_review",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-075",
      "statement": "A control must prove it detects a broken fixture. A permanently green check is not evidence of protection.",
      "family": "exceptions_and_operating_review",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-076",
      "statement": "Review findings should distinguish data absence, process failure, accounting exception, configuration decision, and software defect.",
      "family": "exceptions_and_operating_review",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-077",
      "statement": "Every persistent shared-system record and cache key must retain organization scope.",
      "family": "security_and_organizational_scope",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-078",
      "statement": "Missing organization identity blocks access or mutation. It must never fall back to an ambient customer setting.",
      "family": "security_and_organizational_scope",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-079",
      "statement": "Credentials, OAuth scopes, and write permissions are connector and organization specific.",
      "family": "security_and_organizational_scope",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "LOR-080",
      "statement": "A new data surface must declare its tenant model, source authority, retention, mutation boundary, and audit path before use.",
      "family": "security_and_organizational_scope",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-09-04"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    }
  ],
  "license": {
    "name": "Creative Commons Attribution 4.0 International",
    "spdx": "CC-BY-4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/"
  }
}