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        {
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          "note": "Certified the deterministic local finance boundary for synthetic validation and reconciliation testing.",
          "at": "2026-07-20T13:05:23.801Z"
        }
      ],
      "lastCertifiedAt": "2026-07-20T13:05:23.801Z",
      "lastSyncAt": null,
      "notes": "Local import boundary; not connected to a bank.",
      "createdAt": "2026-07-20T13:05:23.801Z",
      "updatedAt": "2026-07-20T13:05:23.801Z",
      "snapshotHash": "af0f2a60a438c9ad0a35a40b84ea83c9798867ecf645164ad0c9e9f600710f8a"
    },
    {
      "id": "finance_connector_external_bank",
      "name": "External Bank API Boundary",
      "type": "BANK",
      "provider": "To be selected",
      "environmentId": "env_development",
      "transport": "HTTP_JSON",
      "baseUrl": "",
      "credentialReference": "HDP_FINANCE_BANK_API_CREDENTIAL",
      "status": "DISABLED",
      "externalNetworkRequired": true,
      "readOnly": true,
      "capabilities": [
        "balances",
        "transactions"
      ],
      "certificationTests": [],
      "certificationApprovals": [],
      "lastCertifiedAt": null,
      "lastSyncAt": null,
      "notes": "Requires provider selection, certification, secrets, and explicit production activation. Credential reference should identify an environment or secret-provider key.",
      "createdAt": "2026-07-20T13:05:23.801Z",
      "updatedAt": "2026-07-20T13:05:23.801Z",
      "snapshotHash": "ad3b8cd5136276ba8968f1afdb041f73064912b4d01c67ac3b06c9b34119b7b2"
    },
    {
      "id": "finance_connector_external_ledger",
      "name": "External Accounting Ledger Boundary",
      "type": "ACCOUNTING_LEDGER",
      "provider": "To be selected",
      "environmentId": "env_development",
      "transport": "HTTP_JSON",
      "baseUrl": "",
      "credentialReference": "HDP_FINANCE_LEDGER_API_CREDENTIAL",
      "status": "DISABLED",
      "externalNetworkRequired": true,
      "readOnly": true,
      "capabilities": [
        "chart of accounts",
        "journals",
        "invoices",
        "payments"
      ],
      "certificationTests": [],
      "certificationApprovals": [],
      "lastCertifiedAt": null,
      "lastSyncAt": null,
      "notes": "Requires provider selection, certification, secrets, and explicit production activation. Credential reference should identify an environment or secret-provider key.",
      "createdAt": "2026-07-20T13:05:23.801Z",
      "updatedAt": "2026-07-20T13:05:23.801Z",
      "snapshotHash": "879789c36d440ad8764b46ff19785bc23912960ff1ab6be935af542f21365e97"
    }
  ],
  "ledgerEntries": [
    {
      "id": "journal_opening_capital_jul26",
      "period": "2026-07",
      "entryDate": "2026-07-01",
      "reference": "OPENING",
      "description": "Synthetic opening owner capital",
      "sourceType": "MANUAL",
      "sourceReference": "",
      "connectorId": "",
      "status": "POSTED",
      "preparedBy": "Finance Preparer",
      "approvedBy": "",
      "approvedAt": null,
      "lines": [
        {
          "id": "line_1",
          "accountId": "coa_cash",
          "debit": 4000,
          "credit": 0,
          "description": "",
          "ventureId": "",
          "customerId": "",
          "vendorId": ""
        },
        {
          "id": "line_2",
          "accountId": "coa_equity",
          "debit": 0,
          "credit": 4000,
          "description": "",
          "ventureId": "",
          "customerId": "",
          "vendorId": ""
        }
      ],
      "totalDebit": 4000,
      "totalCredit": 4000,
      "createdAt": "2026-07-20T13:05:23.802Z",
      "updatedAt": "2026-07-20T13:05:23.802Z",
      "snapshotHash": "b3f1a613edccbf70289487ea4985d354c548ed59366f6bfd8dae294c233b593f"
    },
    {
      "id": "journal_service_invoice_jul26",
      "period": "2026-07",
      "entryDate": "2026-07-15",
      "reference": "SYN-INV-001",
      "description": "Synthetic service invoice issued; not actual customer revenue",
      "sourceType": "MANUAL",
      "sourceReference": "",
      "connectorId": "",
      "status": "POSTED",
      "preparedBy": "Finance Preparer",
      "approvedBy": "",
      "approvedAt": null,
      "lines": [
        {
          "id": "line_1",
          "accountId": "coa_ar",
          "debit": 1500,
          "credit": 0,
          "description": "",
          "ventureId": "",
          "customerId": "",
          "vendorId": ""
        },
        {
          "id": "line_2",
          "accountId": "coa_revenue",
          "debit": 0,
          "credit": 1500,
          "description": "",
          "ventureId": "",
          "customerId": "",
          "vendorId": ""
        }
      ],
      "totalDebit": 1500,
      "totalCredit": 1500,
      "createdAt": "2026-07-20T13:05:23.802Z",
      "updatedAt": "2026-07-20T13:05:23.802Z",
      "snapshotHash": "1d35c140c4e07f6bd239e5937c96222074488b1c98145426f839c986524e1fb2"
    },
    {
      "id": "journal_platform_cost_jul26",
      "period": "2026-07",
      "entryDate": "2026-07-18",
      "reference": "SYN-BILL-001",
      "description": "Synthetic platform and communications cost accrual",
      "sourceType": "MANUAL",
      "sourceReference": "",
      "connectorId": "",
      "status": "POSTED",
      "preparedBy": "Finance Preparer",
      "approvedBy": "",
      "approvedAt": null,
      "lines": [
        {
          "id": "line_1",
          "accountId": "coa_hosting",
          "debit": 850,
          "credit": 0,
          "description": "",
          "ventureId": "",
          "customerId": "",
          "vendorId": ""
        },
        {
          "id": "line_2",
          "accountId": "coa_ap",
          "debit": 0,
          "credit": 850,
          "description": "",
          "ventureId": "",
          "customerId": "",
          "vendorId": ""
        }
      ],
      "totalDebit": 850,
      "totalCredit": 850,
      "createdAt": "2026-07-20T13:05:23.802Z",
      "updatedAt": "2026-07-20T13:05:23.802Z",
      "snapshotHash": "34173de60d37c1cd2d31ca0a34b5f7c32fbab9912c5b06f88e26e09cd04e7666"
    }
  ],
  "accountingPeriods": [
    {
      "id": "accounting_period_2026_07",
      "period": "2026-07",
      "startDate": "2026-07-01",
      "endDate": "2026-07-31",
      "status": "OPEN",
      "softCloseDate": "2026-08-05",
      "hardCloseDate": "2026-08-10",
      "preparedBy": "",
      "closeTasks": [],
      "approvals": [],
      "closedAt": null,
      "closeResultHash": null,
      "notes": "Synthetic local management close period.",
      "createdAt": "2026-07-20T13:05:23.802Z",
      "updatedAt": "2026-07-20T13:05:23.802Z",
      "snapshotHash": "cf20daf42d4b83797cb11429727d75ebf6e9d8cef83a03ab8ca7c1e61cbb25db"
    }
  ],
  "closeTasks": [
    {
      "id": "close_task_jul26_1",
      "periodId": "accounting_period_2026_07",
      "name": "Lock ledger activity",
      "category": "GENERAL_LEDGER",
      "owner": "Finance Preparer",
      "reviewer": "Controller Reviewer",
      "dueDate": "2026-08-10",
      "required": true,
      "status": "OPEN",
      "evidenceReferences": [],
      "completionNote": "",
      "completedBy": "",
      "completedAt": null,
      "reviewedBy": "",
      "reviewedAt": null,
      "createdAt": "2026-07-20T13:05:23.802Z",
      "updatedAt": "2026-07-20T13:05:23.802Z",
      "snapshotHash": "51dcb0470dea6c3ed5d2952e2629df0b7ae4c3904ab39e115ca5f1f414994029"
    },
    {
      "id": "close_task_jul26_2",
      "periodId": "accounting_period_2026_07",
      "name": "Reconcile cash",
      "category": "RECONCILIATION",
      "owner": "Finance Preparer",
      "reviewer": "Controller Reviewer",
      "dueDate": "2026-08-10",
      "required": true,
      "status": "OPEN",
      "evidenceReferences": [],
      "completionNote": "",
      "completedBy": "",
      "completedAt": null,
      "reviewedBy": "",
      "reviewedAt": null,
      "createdAt": "2026-07-20T13:05:23.802Z",
      "updatedAt": "2026-07-20T13:05:23.802Z",
      "snapshotHash": "0f79859b3b67bb96b779ab93a54403525118292bdb7be2712278f298b107d8e2"
    },
    {
      "id": "close_task_jul26_3",
      "periodId": "accounting_period_2026_07",
      "name": "Review receivable aging",
      "category": "GENERAL_LEDGER",
      "owner": "Finance Preparer",
      "reviewer": "Controller Reviewer",
      "dueDate": "2026-08-10",
      "required": true,
      "status": "OPEN",
      "evidenceReferences": [],
      "completionNote": "",
      "completedBy": "",
      "completedAt": null,
      "reviewedBy": "",
      "reviewedAt": null,
      "createdAt": "2026-07-20T13:05:23.802Z",
      "updatedAt": "2026-07-20T13:05:23.802Z",
      "snapshotHash": "e194803d6db71f5401c80e7f03e6977ce2a42cfc3eba0b4774eb78f9554c46c9"
    },
    {
      "id": "close_task_jul26_4",
      "periodId": "accounting_period_2026_07",
      "name": "Review payable aging",
      "category": "GENERAL_LEDGER",
      "owner": "Finance Preparer",
      "reviewer": "Controller Reviewer",
      "dueDate": "2026-08-10",
      "required": true,
      "status": "OPEN",
      "evidenceReferences": [],
      "completionNote": "",
      "completedBy": "",
      "completedAt": null,
      "reviewedBy": "",
      "reviewedAt": null,
      "createdAt": "2026-07-20T13:05:23.802Z",
      "updatedAt": "2026-07-20T13:05:23.802Z",
      "snapshotHash": "b90e73fa2a98b2bd747b3aa20c50654b98cd3ac263806b1d9ff883ae13bce70e"
    },
    {
      "id": "close_task_jul26_5",
      "periodId": "accounting_period_2026_07",
      "name": "Generate financial statements",
      "category": "REPORTING",
      "owner": "Finance Preparer",
      "reviewer": "Controller Reviewer",
      "dueDate": "2026-08-10",
      "required": true,
      "status": "OPEN",
      "evidenceReferences": [],
      "completionNote": "",
      "completedBy": "",
      "completedAt": null,
      "reviewedBy": "",
      "reviewedAt": null,
      "createdAt": "2026-07-20T13:05:23.802Z",
      "updatedAt": "2026-07-20T13:05:23.802Z",
      "snapshotHash": "02c896340ba1dcbdd6cba20fd328bb309741561ec2f4e29616441e79f88a2da3"
    },
    {
      "id": "close_task_jul26_6",
      "periodId": "accounting_period_2026_07",
      "name": "Independent accountant review",
      "category": "REPORTING",
      "owner": "Finance Preparer",
      "reviewer": "Independent Accountant",
      "dueDate": "2026-08-10",
      "required": true,
      "status": "OPEN",
      "evidenceReferences": [],
      "completionNote": "",
      "completedBy": "",
      "completedAt": null,
      "reviewedBy": "",
      "reviewedAt": null,
      "createdAt": "2026-07-20T13:05:23.802Z",
      "updatedAt": "2026-07-20T13:05:23.802Z",
      "snapshotHash": "24b90104a440a212c41af12813da0cb44e2bd0a785f0ad900ab34b3f00e3b19c"
    }
  ],
  "reconciliations": [],
  "receivables": [
    {
      "id": "ar_synthetic_invoice_001",
      "kind": "AR",
      "documentNumber": "SYN-INV-001",
      "counterparty": "Synthetic Pilot Customer",
      "customerId": "",
      "vendorId": "",
      "issueDate": "2026-07-15",
      "dueDate": "2026-07-30",
      "originalAmount": 1500,
      "openAmount": 1500,
      "currency": "USD",
      "status": "OPEN",
      "sourceType": "SYNTHETIC_VALIDATION",
      "sourceReference": "",
      "ventureId": "",
      "notes": "Not a real invoice or customer receivable.",
      "createdAt": "2026-07-20T13:05:23.802Z",
      "updatedAt": "2026-07-20T13:05:23.802Z",
      "snapshotHash": "9db3116cd5adf9855f8ff5e9aee2b3050a36b78e8156016edcf23769d998d731"
    }
  ],
  "payables": [
    {
      "id": "ap_synthetic_bill_001",
      "kind": "AP",
      "documentNumber": "SYN-BILL-001",
      "counterparty": "Synthetic Platform Provider",
      "customerId": "",
      "vendorId": "",
      "issueDate": "2026-07-18",
      "dueDate": "2026-08-02",
      "originalAmount": 850,
      "openAmount": 850,
      "currency": "USD",
      "status": "OPEN",
      "sourceType": "SYNTHETIC_VALIDATION",
      "sourceReference": "",
      "ventureId": "",
      "notes": "Not a real vendor payable.",
      "createdAt": "2026-07-20T13:05:23.802Z",
      "updatedAt": "2026-07-20T13:05:23.802Z",
      "snapshotHash": "5c57e8aef218286e5cc5206e287cdd8478ef2682a36e8676a479a21148a35f4f"
    }
  ],
  "financeSyncEvents": [],
  "financialStatementSnapshots": [],
  "accountantReviews": []
}