{
  "period": {
    "start": "2026-12-01",
    "end": "2026-12-31",
    "basis": "accrual"
  },
  "account_manifest": [
    {
      "account_id": "a_0000000000000001",
      "account_type": "cash",
      "last_reconciled_date": "2026-12-31",
      "statement_present": true,
      "declared_balance_cents": 1250000,
      "close_status": "complete"
    }
  ],
  "exception_counts": {
    "unreconciled_items": 0,
    "unclassified_transactions": 0,
    "missing_documents": 0,
    "duplicate_entries": 0,
    "open_adjustments": 0,
    "unmatched_payments": 0,
    "other_review_items": 0
  },
  "checklist_policy": {
    "policy_id": "p_demo_close",
    "version": "1.0",
    "checks": [
      {
        "check_id": "cash_statement",
        "mode": "required",
        "predicate": "STATEMENT_PRESENT",
        "dependencies": [],
        "account_types": [
          "cash"
        ]
      }
    ]
  }
}