| Step | Ref | Description | Amount | Tie |
|---|---|---|---|---|
| SOURCE | D100 | POS sales report (DEMO dummy) recd 2026-07-06 via demo · cited by B100, B110 | $182,450.00 | — |
| SOURCE | QBO-PULL-001 | General ledger gross (QBO pull snapshot) | $182,450.00 | — |
| TIE | B110 | POS ↔ GL difference (tolerance $1.00) | $0.00 | TIES |
| CALC | B100 | Taxable $158,730.00 × 8.75% = computed tax | $13,888.88 | TIES |
| LEAD | A100 | Lead: per workpaper $13,888.88 vs per return $13,888.88 | $0.00 | TIES |
| FILED | — | Not yet filed — filing is a human-only step | — | — |
Red row = start here · ↳ = the blocking exception.
| Field | Value | Note |
|---|---|---|
| received | 2026-07-06 | via demo · from demo fixture |
| cited by | B100, B110 | every citation is a tickmark target |
| snapshot | documents/demo-pos.txt | sha256 demo… |
| gross sales | $182,450.00 | extracted by agent:intake — verified via the B110 tie |
| taxable sales | $158,730.00 | extracted by agent:intake — verified via the B110 tie |
Raw snapshots are immutable — corrections arrive as new pulls, never edits.
| Field | Value | Note |
|---|---|---|
| pull id | QBO-PULL-001 | QuickBooks Online · sales by jurisdiction + income accounts |
| gross per GL | $182,450.00 | feeds the B110 POS↔GL tie |
| as of | 2026-07-06 | snapshot in source-data/ — timestamped, hashed |
GL is the books-truth candidate; POS is the sales-truth candidate. Neither is assumed right — B110 is where they argue.
Administrative index: what is in this pack and its current state.
Workpaper face — DEMOC-E01_2026-Q2_CA-SALES_A001-status_v01.md
A001 — index (demo subset of sales-tax@0.1; production adds B120/B130/B140/C100)
Reviewer signoff sheet — completed by the human reviewer only.
Workpaper face — DEMOC-E01_2026-Q2_CA-SALES_A010-signoff_v01.md
A010 — completed by the human reviewer only
Lead schedule: the spine — ties the computed tax to the filed return at $0.
| Line | Amount | Source ref | Tickmark |
|---|---|---|---|
| tax per workpaper | $13,888.88 | R | |
| tax per return | $13,888.88 | ||
| difference | $0.00 |
Workpaper face — DEMOC-E01_2026-Q2_CA-SALES_A100-lead_v01.md
A100 — DEMOC-E01_2026-Q2_CA-SALES
Verified by preparer (DEMO)
Net tax per workpaper 13888.88 = per return 13888.88 (diff 0.00)
Primary reconciliation: gross receipts → taxable sales → computed tax.
| Line | Amount | Source ref | Tickmark |
|---|---|---|---|
| gross per pos | $182,450.00 | D100 | SD |
| taxable sales | $158,730.00 | D100 | SD |
| rate | 8.75% | ||
| tax computed | $13,888.88 | R | |
| tax per return | $13,888.88 |
Workpaper face — DEMOC-E01_2026-Q2_CA-SALES_B100-sales-recon_v01.md
B100 — DEMOC-E01_2026-Q2_CA-SALES
Verified by preparer (DEMO)
Gross per POS 182450.00 [sd→D100] · Taxable 158730.00 [sd] · Rate 8.75% · Tax 13888.88 [r]
Source tie-out: POS system vs general ledger, tolerance $1.
| Line | Amount | Source ref | Tickmark |
|---|---|---|---|
| gross per pos | $182,450.00 | D100 | SD |
| gross per gl | $182,450.00 | QBO-PULL-001 | GL |
| difference | $0.00 | ||
| tolerance | $1.00 |
Workpaper face — DEMOC-E01_2026-Q2_CA-SALES_B110-pos-gl-tie_v01.md
B110 — DEMOC-E01_2026-Q2_CA-SALES
Verified by preparer (DEMO)
POS 182450.00 [sd] vs GL 182450.00 [gl] → difference 0.00
Not locked yet.
Exceptions (0)
| Ref | Category | Severity | Status | Detail / resolution |
|---|---|---|---|---|
| none | ||||
Review notes (0)
| Ref | Note | Raised by | Status |
|---|---|---|---|
| none | |||
Open items (1)
| Ref | Item | Status | Satisfied by |
|---|---|---|---|
| OI-001 | Exemption certificates for new exempt customers | accepted | D100 |
Figures changed since review (0)
Every figure carries a human-verified tickmark — nothing has changed since the last sign-off.
Unresolved exceptions (0)
None open.
Open review notes (0)
None.
Sign-off
A010 not signed — the reviewer signs after notes clear and ties hold.
Clearing or returning an exception here is simulated (demo). Production dispositions flow through the review-notes and exception ledgers with reviewer approval.
Intake›Build›Prepare›Review›Approve›Ready to File›Filed / Delivered›Archive
These are the record system's real gates, rendered. Advancing any of them is human work through the skills — never a dashboard action.
approvals\demo\2026-Q3.yaml CHAIN VALID · 2 entries
| Due | Period | Status | Locked |
|---|---|---|---|
| 2026-07-31 | DEMOC-E01_2026-Q2_CA-SALES | NOT_STARTED |