{
  "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"
    },
    {
      "account_id": "a_0000000000000002",
      "account_type": "credit_card",
      "last_reconciled_date": "2026-12-30",
      "statement_present": true,
      "declared_balance_cents": -24500,
      "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
  },
  "inventory_count_status": "not_applicable",
  "fixed_asset_review_status": "complete",
  "payroll_reconciliation_status": "complete",
  "checklist_policy": {
    "policy_id": "p_demo_close",
    "version": "1.0",
    "checks": [
      {
        "check_id": "cash_statement",
        "mode": "required",
        "predicate": "STATEMENT_PRESENT",
        "dependencies": [],
        "account_types": [
          "cash"
        ]
      },
      {
        "check_id": "cash_reconciled",
        "mode": "required",
        "predicate": "RECONCILED_ON_OR_AFTER",
        "dependencies": [
          "cash_statement"
        ],
        "account_types": [
          "cash"
        ],
        "max_days_before_period_end": 0
      },
      {
        "check_id": "exceptions_clear",
        "mode": "required",
        "predicate": "EXCEPTION_COUNT_AT_MOST",
        "dependencies": [],
        "category": "unreconciled_items",
        "max_count": 0
      },
      {
        "check_id": "payroll_status",
        "mode": "review",
        "predicate": "STATUS_IN",
        "dependencies": [],
        "fact": "payroll_reconciliation_status",
        "allowed_statuses": [
          "complete",
          "not_applicable"
        ]
      }
    ]
  }
}