{
  "example_version": "nt-example:v0",
  "title": "Balanced accrual, prepared and approved by different principals",
  "synthetic": true,
  "expected": {
    "outcome": "EXECUTE",
    "reason_codes": []
  },
  "proposal": {
    "proposal_version": "nt-proposal:v0",
    "proposal_id": "LED-001",
    "class_id": "finance.ledger-posting",
    "class_version": "0.1.0",
    "domain": "finance operations",
    "s_before": {
      "ledger_id": "GL-UK",
      "period": "2026-09"
    },
    "action": {
      "type": "post_journal_entry",
      "purpose": "Accrue September hosting invoice",
      "effects": [
        {
          "target": "general-ledger",
          "description": "post two lines"
        }
      ]
    },
    "s_proposed": {
      "ledger_id": "GL-UK",
      "period": "2026-09",
      "postings": [
        {
          "account": "6100 Hosting",
          "amount_minor": 125000
        },
        {
          "account": "2100 Accruals",
          "amount_minor": -125000
        }
      ]
    },
    "t_valid": "2026-09-10T12:00:00Z",
    "authority": {
      "principal": "ap-agent-2",
      "trust_root": {
        "id": "finance-controls-root",
        "declared_by": "group financial controller",
        "independent_of_proposer": true
      },
      "delegation_chain": [
        {
          "from": "financial-controller",
          "to": "ap-agent-2",
          "scope": "accruals"
        }
      ],
      "preparer": "ap-agent-2",
      "approver": "finance-manager-1"
    },
    "evidence": [
      {
        "id": "E1",
        "subject": "source_document",
        "source": "accounts payable inbox",
        "sha256": "a1d9023e89ce4f0f4bfb5257c7651d2092fafdf4225541e32166932208d1133e",
        "captured_at": "2026-09-01T09:00:00Z",
        "valid_until": null,
        "binds_to": "LED-001",
        "tier": "E2"
      }
    ],
    "recovery": {
      "inverse_action": "reversing_entry",
      "routes_after": []
    },
    "dependencies": {
      "declared": [
        "general-ledger"
      ],
      "model": "model-k1",
      "vendor": "vendor-alpha",
      "policy_source": "close-manual-2026",
      "data_source": "ap-inbox"
    },
    "execution_state": "proposed"
  }
}