{
  "name": "Level Operating Rules",
  "version": "1.0.2",
  "lastReviewed": "2026-10-09",
  "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, or one supported set of allocations within the remaining source cash and invoice balances, 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": "Included records and totals agree, with any reconciling items explained. Unresolved differences remain exceptions and prevent a claim that the affected balances are reconciled; assigning an owner alone is not a pass.",
      "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": "The exception is resolved with evidence or recorded as open with an owner. An owned open exception passes this tracking check only; it does not make the affected balance reconciled or approved.",
      "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": "A payment may be split across invoices, but each portion of cash can be allocated only once. Track amounts already allocated and amounts remaining, rather than treating every split as a duplicate.",
      "family": "identity_and_matching",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-10-09"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.1",
      "lastReviewed": "2026-10-09"
    },
    {
      "id": "LOR-004",
      "statement": "Give each clearing or holding account a defined purpose and reconciliation schedule. Its balance must be supported by identifiable outstanding items, such as undeposited payments or settlements in transit. Clear settled items; do not force a legitimate outstanding balance to zero.",
      "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": "2026-10-09"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.1",
      "lastReviewed": "2026-10-09"
    },
    {
      "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": "Track each source amount and its allocation. Payments, credits, deposits and documented discounts can settle eligible invoices or bills according to the accounting system's rules. Do not reuse an already-applied amount or allocate more than the supported amount of each source or the remaining document balance. Keep overpayments separately recorded as unapplied amounts or deposits, following the system's documented treatment.",
      "family": "identity_and_matching",
      "evidenceClass": "level_operating_rule",
      "sources": [
        {
          "type": "Level operating pattern",
          "url": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
          "reviewed": "2026-10-09"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.1",
      "lastReviewed": "2026-10-09"
    },
    {
      "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": "Before signing off on an AR and AP cutover, compare customer and supplier identities, unpaid document detail, aging, credits, payments and general-ledger balances at the same cutoff. Include unapplied payments and prepayments separately. Explain reconciling items and document the responsible accountant's decision on any remaining exception; ownership alone does not make a balance reconciled. Determine balances as of the cutoff using the relevant dates and payment, credit or deposit applications; show later applications separately rather than comparing a past report with current status.",
      "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": "2026-10-09"
        }
      ],
      "canonicalUrl": "https://levelcfo.com/guides/software-integration/#level-operating-rules",
      "version": "1.0.1",
      "lastReviewed": "2026-10-09"
    },
    {
      "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/"
  }
}