revenue recognition schedule audit derived

{
  "input": {
    "body": {
      "periods": [
        {
          "end": "2026-02-28",
          "label": "Q1",
          "start": "2026-01-02",
          "amount": "2000.00"
        },
        {
          "end": "2026-06-30",
          "label": "Q2",
          "start": "2026-04-01",
          "amount": "3000.00"
        },
        {
          "end": "2026-09-30",
          "label": "Q3",
          "start": "2026-06-30",
          "amount": "3000.00"
        },
        {
          "end": "2026-12-31",
          "label": "Q4",
          "start": "2026-10-01",
          "amount": "3999.99"
        }
      ],
      "currency": "EUR",
      "term_end": "2026-12-31",
      "term_start": "2026-01-01",
      "contract_value": "12000.00"
    },
    "type": "http",
    "method": "POST",
    "bodyType": "json"
  },
  "output": {
    "type": "json",
    "example": {
      "limits": {
        "maxEntries": 20000,
        "maxAccounts": 5000,
        "maxFindings": 500,
        "maxLinesPerEntry": 500,
        "maxStatementLines": 20000
      },
      "passed": false,
      "periods": [
        {
          "end": "2026-02-28",
          "label": "Q1",
          "start": "2026-01-02",
          "amount": "2000"
        },
        {
          "end": "2026-06-30",
          "label": "Q2",
          "start": "2026-04-01",
          "amount": "3000"
        },
        {
          "end": "2026-09-30",
          "label": "Q3",
          "start": "2026-06-30",
          "amount": "3000"
        }
      ],
      "complete": true,
      "currency": "EUR",
      "findings": [
        {
          "code": "SCHEDULE_DOES_NOT_SUM_TO_CONTRACT_VALUE",
          "detail": "The periods total 11999.99 against a contract value of 12000, out by exactly -0.01. That amount is never recognised."
        },
        {
          "code": "GAP_BETWEEN_PERIODS",
          "detail": "Nothing is recognised between 2026-03-01 and 2026-03-31, so that stretch of the term carries no revenue.",
          "period": "Q2"
        },
        {
          "code": "PERIODS_OVERLAP",
          "detail": "The period beginning 2026-06-30 overlaps the one ending 2026-06-30, so the overlap is recognised twice.",
          "period": "Q3"
        }
      ],
      "term_end": "2026-12-31",
      "consistent": false,
      "difference": "-0.01",
      "request_id": "example-request",
      "service_id": "revenue_recognition_schedule_audit",
      "term_start": "2026-01-01",
      "assumptions": [
        "The schedule must sum to the contract value exactly. A cent either way means that amount is either never recognised or recognised without having been contracted, and both are reported with the exact f...",
        "Periods are treated as inclusive day ranges, so the day after one period ends is the day the next must begin. A gap and an overlap are separate findings because they are opposite errors.",
        "Periods are sorted by start, so the order supplied does not change the answer."
      ],
      "limitations": [
        "Whether the schedule supplied adds up and covers the term supplied. Not accounting advice: whether the pattern of recognition is appropriate, and which standard applies, are outside this.",
        "consistent is true only when the schedule summed exactly, covered the term with no gap or overlap, and every amount fitted the currency."
      ],
      "minor_units": 2,
      "observed_at": "2026-10-02T00:00:00.000Z",
      "not_examined": [],
      "period_count": 4,
      "finding_count": 4,
      "contract_value": "12000",
      "scheduled_total": "11999.99",
      "service_version": "1.0.0",
      "findings_by_code": {
        "PERIODS_OVERLAP": 1,
        "GAP_AT_TERM_START": 1,
        "GAP_BETWEEN_PERIODS": 1,
        "SCHEDULE_DOES_NOT_SUM_TO_CONTRACT_VALUE": 1
      }
    }
  }
}