{
  "name": "Level Open Finance",
  "version": "0.2.0",
  "generatedAt": "2026-08-28",
  "license": {
    "name": "Creative Commons Attribution 4.0 International",
    "spdx": "CC-BY-4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/"
  },
  "privacy": "Synthetic examples and reusable finance logic only. No client records, workpapers, credentials, communications, or private configurations.",
  "operatingModel": "Recorded finance judgment, AI-assisted investigation, final human judgment.",
  "fieldTests": [
    {
      "id": "FST-001",
      "capability": "cost-detail-footing",
      "title": "Same total, different population",
      "ruleIds": [
        "LOR-002",
        "LOR-024",
        "LOR-033"
      ],
      "test": "Compare same-cutoff record identities as well as the aggregate total.",
      "expectedOutcome": "A matching total without matching detail remains an exception.",
      "refusalConditions": [
        "Unknown cutoff",
        "Missing record identities"
      ],
      "synthetic": true,
      "fixture": "/data/finance-systems/cost-detail-footing.json",
      "canonicalUrl": "/finance-systems/cost-detail-footing/",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "FST-002",
      "capability": "cost-detail-footing",
      "title": "Export manifest and fingerprint",
      "ruleIds": [
        "LOR-014",
        "LOR-024",
        "LOR-060"
      ],
      "test": "Record source, cutoff, filters, row count, control total, schema, and file fingerprint before use.",
      "expectedOutcome": "A changed or incomplete export is visible before analysis.",
      "refusalConditions": [
        "No source definition",
        "Missing fingerprint"
      ],
      "synthetic": true,
      "fixture": "/data/finance-systems/cost-detail-footing.json",
      "canonicalUrl": "/finance-systems/cost-detail-footing/",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "FST-003",
      "capability": "ar-integrity-review",
      "title": "Invoice to payment to deposit continuity",
      "ruleIds": [
        "LOR-001",
        "LOR-021",
        "LOR-023"
      ],
      "test": "Trace invoice, credit, payment, deposit, open balance, and workflow status at one cutoff.",
      "expectedOutcome": "A closed invoice with unsupported remaining balance is an exception.",
      "refusalConditions": [
        "Missing application evidence",
        "Mixed cutoffs"
      ],
      "synthetic": true,
      "fixture": "/data/finance-systems/ar-integrity-review.json",
      "canonicalUrl": "/finance-systems/ar-integrity-review/",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "FST-004",
      "capability": "ar-integrity-review",
      "title": "AR and AP cutover open-item footing",
      "ruleIds": [
        "LOR-017",
        "LOR-023",
        "LOR-054"
      ],
      "test": "Foot source and target open-item detail, aging, and control accounts at one documented cutoff.",
      "expectedOutcome": "Aggregate agreement without traceable open items remains unresolved.",
      "refusalConditions": [
        "Missing crosswalk",
        "Unexplained control-account difference"
      ],
      "synthetic": true,
      "fixture": "/data/finance-systems/ar-integrity-review.json",
      "canonicalUrl": "/finance-systems/ar-integrity-review/",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "FST-005",
      "capability": "remittance-matching-review",
      "title": "Exact composite identity",
      "ruleIds": [
        "LOR-019",
        "LOR-021",
        "LOR-027"
      ],
      "test": "Use native references, payer, date, and exact-cent amount before applying a remittance.",
      "expectedOutcome": "Only uniquely supported applications can be approved.",
      "refusalConditions": [
        "Conflicting native identifiers",
        "Duplicate source use"
      ],
      "synthetic": true,
      "fixture": "/data/finance-systems/remittance-matching-review.json",
      "canonicalUrl": "/finance-systems/remittance-matching-review/",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "FST-006",
      "capability": "remittance-matching-review",
      "title": "Fuzzy candidate requires review",
      "ruleIds": [
        "LOR-011",
        "LOR-019",
        "LOR-020"
      ],
      "test": "Use name similarity only to rank candidate records with supporting fields visible.",
      "expectedOutcome": "Similarity creates a review candidate, not an accounting identity.",
      "refusalConditions": [
        "No stable identity",
        "Two plausible candidates"
      ],
      "synthetic": true,
      "fixture": "/data/finance-systems/remittance-matching-review.json",
      "canonicalUrl": "/finance-systems/remittance-matching-review/",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "FST-007",
      "capability": "remittance-matching-review",
      "title": "One deposit, several invoices",
      "ruleIds": [
        "LOR-021",
        "LOR-022",
        "LOR-026"
      ],
      "test": "Foot every invoice component to one deposit with payer and remittance evidence.",
      "expectedOutcome": "A grouped application is accepted only when every component is supported.",
      "refusalConditions": [
        "Incomplete components",
        "Non-footing amount"
      ],
      "synthetic": true,
      "fixture": "/data/finance-systems/remittance-matching-review.json",
      "canonicalUrl": "/finance-systems/remittance-matching-review/",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "FST-008",
      "capability": "remittance-matching-review",
      "title": "Competing subsets",
      "ruleIds": [
        "LOR-020",
        "LOR-022",
        "LOR-028"
      ],
      "test": "Test whether more than one exact invoice subset could explain one payment.",
      "expectedOutcome": "No subset is selected automatically when alternatives remain.",
      "refusalConditions": [
        "Competing exact subsets",
        "Capped candidate search"
      ],
      "synthetic": true,
      "fixture": "/data/finance-systems/remittance-matching-review.json",
      "canonicalUrl": "/finance-systems/remittance-matching-review/",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "FST-009",
      "capability": "remittance-matching-review",
      "title": "One-cent batch refusal",
      "ruleIds": [
        "LOR-022",
        "LOR-074"
      ],
      "test": "Compare grouped components to cash at integer-cent precision.",
      "expectedOutcome": "A one-cent difference remains an exception until explained.",
      "refusalConditions": [
        "Non-zero difference",
        "Unsupported fee or withholding"
      ],
      "synthetic": true,
      "fixture": "/data/finance-systems/remittance-matching-review.json",
      "canonicalUrl": "/finance-systems/remittance-matching-review/",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "FST-010",
      "capability": "remittance-matching-review",
      "title": "Consume-once duplicate prevention",
      "ruleIds": [
        "LOR-003",
        "LOR-021",
        "LOR-075"
      ],
      "test": "Attempt to apply one source cash line to two active accounting relationships.",
      "expectedOutcome": "The second active application is refused.",
      "refusalConditions": [
        "Previously consumed source line"
      ],
      "synthetic": true,
      "fixture": "/data/finance-systems/remittance-matching-review.json",
      "canonicalUrl": "/finance-systems/remittance-matching-review/",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "FST-011",
      "capability": "cost-detail-footing",
      "title": "Browser export schema change",
      "ruleIds": [
        "LOR-015",
        "LOR-061",
        "LOR-063"
      ],
      "test": "Require page identity, expected columns, download completion, and resulting population before transformation.",
      "expectedOutcome": "A changed page or schema fails visibly.",
      "refusalConditions": [
        "Missing required column",
        "Unexpected status value"
      ],
      "synthetic": true,
      "fixture": "/data/finance-systems/cost-detail-footing.json",
      "canonicalUrl": "/finance-systems/cost-detail-footing/",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "FST-012",
      "capability": "month-end-close-preview",
      "title": "AI proposal versus approval",
      "ruleIds": [
        "LOR-016",
        "LOR-067",
        "LOR-071"
      ],
      "test": "Separate an AI-proposed explanation from the source evidence, reviewer decision, and approved action.",
      "expectedOutcome": "The proposal remains unapproved without supporting evidence and review.",
      "refusalConditions": [
        "AI as sole authority",
        "Missing provenance"
      ],
      "synthetic": true,
      "fixture": "/data/finance-systems/month-end-close-preview.json",
      "canonicalUrl": "/finance-systems/month-end-close-preview/",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "FST-013",
      "capability": "ar-integrity-review",
      "title": "Accepted import versus authoritative read-back",
      "ruleIds": [
        "LOR-018",
        "LOR-053",
        "LOR-054"
      ],
      "test": "Compare an import acceptance response with the target record and its financial consequence.",
      "expectedOutcome": "Accepted is not described as financially verified without read-back.",
      "refusalConditions": [
        "No target read-back",
        "Unexpected posted result"
      ],
      "synthetic": true,
      "fixture": "/data/finance-systems/ar-integrity-review.json",
      "canonicalUrl": "/finance-systems/ar-integrity-review/",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "FST-014",
      "capability": "month-end-close-preview",
      "title": "Stale mirror versus verified target",
      "ruleIds": [
        "LOR-034",
        "LOR-055",
        "LOR-072"
      ],
      "test": "Compare the verified target state with the analytical mirror fingerprint and refresh state.",
      "expectedOutcome": "A stale mirror remains unknown, not current reporting.",
      "refusalConditions": [
        "Failed read",
        "Mismatched fingerprint"
      ],
      "synthetic": true,
      "fixture": "/data/finance-systems/month-end-close-preview.json",
      "canonicalUrl": "/finance-systems/month-end-close-preview/",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    },
    {
      "id": "FST-015",
      "capability": "reconcile-account",
      "title": "Payroll journal and bank-feed duplicate trace",
      "ruleIds": [
        "LOR-004",
        "LOR-006",
        "LOR-042"
      ],
      "test": "Trace one pay run from register through journal, liabilities, cash settlement, bank match, and job-cost allocation.",
      "expectedOutcome": "A suspected duplicate is classified before any mapping change or deletion.",
      "refusalConditions": [
        "Missing pay-run evidence",
        "Unclear source authority"
      ],
      "synthetic": true,
      "fixture": "/data/finance-systems/reconcile-account.json",
      "canonicalUrl": "/finance-systems/reconcile-account/",
      "version": "1.0.0",
      "lastReviewed": "2026-09-04"
    }
  ],
  "capabilities": [
    {
      "slug": "reconcile-account",
      "name": "Bank-to-ledger reconciliation",
      "status": "available",
      "description": "Compare two synthetic transaction lists, identify exact matches, and surface unresolved items for human review.",
      "page": "/finance-systems/reconcile-account/",
      "skill": "skills/reconcile-account/SKILL.md",
      "example": "/data/finance-systems/reconcile-account.json",
      "humanReviewRequired": true
    },
    {
      "slug": "duplicate-billing",
      "name": "Duplicate billing check",
      "status": "available",
      "description": "Flag repeated invoice numbers and near-duplicate vendor, date, and amount combinations without deciding whether either entry is valid.",
      "page": "/finance-systems/duplicate-billing/",
      "skill": "skills/duplicate-billing/SKILL.md",
      "example": "/data/finance-systems/duplicate-billing.json",
      "humanReviewRequired": true
    },
    {
      "slug": "revenue-leakage-review",
      "name": "Revenue leakage review",
      "status": "available",
      "description": "Compare synthetic completed-work and invoice records to find jobs that may be unbilled, underbilled, or awaiting review.",
      "page": "/finance-systems/revenue-leakage-review/",
      "skill": "skills/revenue-leakage-review/SKILL.md",
      "example": "/data/finance-systems/revenue-leakage-review.json",
      "humanReviewRequired": true
    },
    {
      "slug": "spend-concentration-review",
      "name": "Spend concentration review",
      "status": "available",
      "description": "Rank synthetic spend by vendor and category, then calculate concentration shares for an operator to interpret.",
      "page": "/finance-systems/spend-concentration-review/",
      "skill": "skills/spend-concentration-review/SKILL.md",
      "example": "/data/finance-systems/spend-concentration-review.json",
      "humanReviewRequired": true
    },
    {
      "slug": "margin-trend-review",
      "name": "Margin trend review",
      "status": "available",
      "description": "Calculate period-over-period gross-margin changes from synthetic financial summaries and flag material movements.",
      "page": "/finance-systems/margin-trend-review/",
      "skill": "skills/margin-trend-review/SKILL.md",
      "example": "/data/finance-systems/margin-trend-review.json",
      "humanReviewRequired": true
    },
    {
      "slug": "cost-detail-footing",
      "name": "Cost detail footing",
      "status": "available",
      "description": "Foot synthetic cost-detail rows to a control total and show the exact variance without altering either source.",
      "page": "/finance-systems/cost-detail-footing/",
      "skill": "skills/cost-detail-footing/SKILL.md",
      "example": "/data/finance-systems/cost-detail-footing.json",
      "humanReviewRequired": true
    },
    {
      "slug": "vendor-1099-readiness",
      "name": "Vendor 1099 readiness",
      "status": "available",
      "description": "Check synthetic vendor records for missing classifications, tax identifiers, addresses, and payment totals. This is a readiness check, not tax advice or filing software.",
      "page": "/finance-systems/vendor-1099-readiness/",
      "skill": "skills/vendor-1099-readiness/SKILL.md",
      "example": "/data/finance-systems/vendor-1099-readiness.json",
      "humanReviewRequired": true
    },
    {
      "slug": "monthly-value-summary",
      "name": "Monthly CFO review",
      "status": "available",
      "description": "Turn synthetic monthly summaries into a consistent review pack of movements, exceptions, and questions for a finance professional and owner to discuss.",
      "page": "/finance-systems/monthly-value-summary/",
      "skill": "skills/monthly-value-summary/SKILL.md",
      "example": "/data/finance-systems/monthly-value-summary.json",
      "humanReviewRequired": true
    },
    {
      "slug": "monthly-variance-review",
      "name": "Monthly variance review",
      "status": "preview",
      "description": "Calculate monthly dollar and percentage variances, then organize timing, volume, price, mix, classification, and data-quality hypotheses for review.",
      "page": "/finance-systems/monthly-variance-review/",
      "skill": "skills/monthly-variance-review/SKILL.md",
      "example": "/data/finance-systems/monthly-variance-review.json",
      "humanReviewRequired": true
    },
    {
      "slug": "recurring-subscription-review",
      "name": "Recurring subscription review",
      "status": "available",
      "description": "Detect recurring charges, renewal patterns, price increases, duplicate tools, and subscriptions whose owner or usage is unclear.",
      "page": "/finance-systems/recurring-subscription-review/",
      "skill": "skills/recurring-subscription-review/SKILL.md",
      "example": "/data/finance-systems/recurring-subscription-review.json",
      "humanReviewRequired": true
    },
    {
      "slug": "idle-cash-interest-review",
      "name": "Idle cash interest review",
      "status": "preview",
      "description": "Estimate an illustrative interest opportunity after preserving the stated operating buffer, forecast needs, and decision constraints.",
      "page": "/finance-systems/idle-cash-interest-review/",
      "skill": "skills/idle-cash-interest-review/SKILL.md",
      "example": "/data/finance-systems/idle-cash-interest-review.json",
      "humanReviewRequired": true
    },
    {
      "slug": "cash-flow-forecast",
      "name": "13-week cash-flow forecast",
      "status": "preview",
      "description": "Roll verified cash, collections, payables, payroll, taxes, and debt through weekly base, upside, and downside scenarios with clear charts.",
      "page": "/finance-systems/cash-flow-forecast/",
      "skill": "skills/cash-flow-forecast/SKILL.md",
      "example": "/data/finance-systems/cash-flow-forecast.json",
      "humanReviewRequired": true
    },
    {
      "slug": "ar-integrity-review",
      "name": "AR integrity review",
      "status": "available",
      "description": "Trace receivables from invoice through payment and deposit, including partially paid and closed-with-balance exceptions.",
      "page": "/finance-systems/ar-integrity-review/",
      "skill": "skills/ar-integrity-review/SKILL.md",
      "example": "/data/finance-systems/ar-integrity-review.json",
      "humanReviewRequired": true
    },
    {
      "slug": "cost-rationalization-review",
      "name": "Cost rationalization review",
      "status": "available",
      "description": "Combine recurring spend, utilization evidence, contract terms, redundancy, and operating dependency into a decision queue.",
      "page": "/finance-systems/cost-rationalization-review/",
      "skill": "skills/cost-rationalization-review/SKILL.md",
      "example": "/data/finance-systems/cost-rationalization-review.json",
      "humanReviewRequired": true
    },
    {
      "slug": "vendor-rule-audit",
      "name": "Vendor rule audit",
      "status": "available",
      "description": "Compare vendor rules with real historical outcomes and surface stale, conflicting, ambiguous, or overly broad logic.",
      "page": "/finance-systems/vendor-rule-audit/",
      "skill": "skills/vendor-rule-audit/SKILL.md",
      "example": "/data/finance-systems/vendor-rule-audit.json",
      "humanReviewRequired": true
    },
    {
      "slug": "remittance-matching-review",
      "name": "Remittance matching review",
      "status": "available",
      "description": "Use exact references and composite evidence first. Fuzzy similarity may rank candidates, while partial or ambiguous allocations remain in review.",
      "page": "/finance-systems/remittance-matching-review/",
      "skill": "skills/remittance-matching-review/SKILL.md",
      "example": "/data/finance-systems/remittance-matching-review.json",
      "humanReviewRequired": true
    },
    {
      "slug": "customer-margin-attribution",
      "name": "Customer margin attribution",
      "status": "available",
      "description": "Test whether revenue, labor, materials, subcontractors, and shared costs map consistently before calculating customer profitability.",
      "page": "/finance-systems/customer-margin-attribution/",
      "skill": "skills/customer-margin-attribution/SKILL.md",
      "example": "/data/finance-systems/customer-margin-attribution.json",
      "humanReviewRequired": true
    },
    {
      "slug": "month-end-close-preview",
      "name": "Month-end close preview",
      "status": "available",
      "description": "Preview reconciliation, schedule, exception, freshness, and sign-off status without posting entries or declaring the period closed.",
      "page": "/finance-systems/month-end-close-preview/",
      "skill": "skills/month-end-close-preview/SKILL.md",
      "example": "/data/finance-systems/month-end-close-preview.json",
      "humanReviewRequired": true
    },
    {
      "slug": "cfo-chart-pack",
      "name": "CFO chart pack",
      "status": "available",
      "description": "Generate clear cash-flow, margin, working-capital, and variance charts from verified tables with accessible labels and source notes.",
      "page": "/finance-systems/cfo-chart-pack/",
      "skill": "skills/cfo-chart-pack/SKILL.md",
      "example": "/data/finance-systems/cfo-chart-pack.json",
      "humanReviewRequired": true
    },
    {
      "slug": "categorization-history-health",
      "name": "Categorization history health",
      "status": "available",
      "description": "Measure vendor-level categorization consistency, overrides, ambiguity, and time drift before proposing automation rules.",
      "page": "/finance-systems/categorization-history-health/",
      "skill": "skills/categorization-history-health/SKILL.md",
      "example": "/data/finance-systems/categorization-history-health.json",
      "humanReviewRequired": true
    }
  ]
}