verifyhash 0.1.0

package/trustledger/fixtures/corpus/negative-tenant-ledger--out-of-trust/inputs.json

@@ -0,0 +1,13 @@
+{
+  "reportDate": "2026-05-31",
+  "period": "2026-05",
+  "bank": [],
+  "book": [
+    { "date": "2026-05-01", "amount": 50000, "memo": "rent smith", "kind": "deposit", "party": "Smith (4A)", "source": "quickbooks" },
+    { "date": "2026-05-01", "amount": 50000, "memo": "rent jones", "kind": "deposit", "party": "Jones (4B)", "source": "quickbooks" }
+  ],
+  "rentroll": [
+    { "date": "2026-05-01", "amount": 150000, "memo": "smith + jones applied to smith", "kind": "rent", "party": "Smith (4A)", "source": "rentroll" },
+    { "date": "2026-05-01", "amount": -50000, "memo": "jones shortfall", "kind": "rent", "party": "Jones (4B)", "source": "rentroll" }
+  ]
+}

package/trustledger/fixtures/corpus/negative-tenant-ledger--out-of-trust/meta.json

@@ -0,0 +1,7 @@
+{
+  "id": "negative-tenant-ledger--out-of-trust",
+  "control": "negative_tenant_ledger",
+  "expectedVerdict": "FAIL",
+  "expectedFinding": "negative_tenant_ledger",
+  "principle": "A negative INDIVIDUAL beneficiary ledger means the broker is holding less than zero in trust for that person — their money was spent or used to cover another beneficiary's shortfall. The book records a clean $500 deposit for each of Smith (4A) and Jones (4B) (book balance $1,000), but the sub-ledger applies $1,500 to Smith and -$500 to Jones: Jones's money was credited to Smith. The pooled SUM of the sub-ledgers ($1,500 - $500 = $1,000) still ties out PERFECTLY to the $1,000 book, so the three-way total would have been a SILENT PASS. The engine flags Jones's individual -$500 ledger as an error-severity negative_tenant_ledger finding regardless of the pooled tie-out, and the packet FAILs."
+}

package/trustledger/fixtures/corpus/owner-overdraw--benign-twin/inputs.json

@@ -0,0 +1,15 @@
+{
+  "reportDate": "2026-05-31",
+  "period": "2026-05",
+  "bank": [],
+  "book": [
+    { "date": "2026-05-01", "amount": 100000, "memo": "Owner contribution Acme", "kind": "deposit", "party": "Owner Acme", "source": "quickbooks" },
+    { "date": "2026-05-01", "amount": 500000, "memo": "rent jones", "kind": "deposit", "party": "Jones (4B)", "source": "quickbooks" },
+    { "date": "2026-05-10", "amount": -100000, "memo": "Owner draw - disbursement to owner Acme", "kind": "check", "party": "Owner Acme", "source": "quickbooks" }
+  ],
+  "rentroll": [
+    { "date": "2026-05-01", "amount": 500000, "memo": "rent", "kind": "rent", "party": "Jones (4B)", "source": "rentroll" },
+    { "date": "2026-05-01", "amount": 100000, "memo": "owner contribution", "kind": "rent", "party": "Owner Acme", "source": "rentroll" },
+    { "date": "2026-05-10", "amount": -100000, "memo": "owner draw", "kind": "rent", "party": "Owner Acme", "source": "rentroll" }
+  ]
+}

package/trustledger/fixtures/corpus/owner-overdraw--benign-twin/meta.json

@@ -0,0 +1,7 @@
+{
+  "id": "owner-overdraw--benign-twin",
+  "control": "owner_overdraw",
+  "expectedVerdict": "PASS",
+  "expectedFinding": "owner_overdraw",
+  "principle": "The benign near-twin of the owner-overdraw control: Owner Acme again contributes $1,000 of its own capital, but now draws exactly $1,000 — entirely from its OWN funds, touching no tenant money. Drawing at-or-below contributed capital is a legitimate owner disbursement. The engine raises NO owner_overdraw finding (the per-line owner_draw classification is only a warning, which does not fail the gate) and the packet PASSes. The only difference from the out-of-trust twin is the draw size: $1,000 vs $1,500."
+}

package/trustledger/fixtures/corpus/owner-overdraw--out-of-trust/inputs.json

@@ -0,0 +1,15 @@
+{
+  "reportDate": "2026-05-31",
+  "period": "2026-05",
+  "bank": [],
+  "book": [
+    { "date": "2026-05-01", "amount": 100000, "memo": "Owner contribution Acme", "kind": "deposit", "party": "Owner Acme", "source": "quickbooks" },
+    { "date": "2026-05-01", "amount": 500000, "memo": "rent jones", "kind": "deposit", "party": "Jones (4B)", "source": "quickbooks" },
+    { "date": "2026-05-10", "amount": -150000, "memo": "Owner draw - disbursement to owner Acme", "kind": "check", "party": "Owner Acme", "source": "quickbooks" }
+  ],
+  "rentroll": [
+    { "date": "2026-05-01", "amount": 500000, "memo": "rent", "kind": "rent", "party": "Jones (4B)", "source": "rentroll" },
+    { "date": "2026-05-01", "amount": 100000, "memo": "owner contribution", "kind": "rent", "party": "Owner Acme", "source": "rentroll" },
+    { "date": "2026-05-10", "amount": -150000, "memo": "owner draw", "kind": "rent", "party": "Owner Acme", "source": "rentroll" }
+  ]
+}

package/trustledger/fixtures/corpus/owner-overdraw--out-of-trust/meta.json

@@ -0,0 +1,7 @@
+{
+  "id": "owner-overdraw--out-of-trust",
+  "control": "owner_overdraw",
+  "expectedVerdict": "FAIL",
+  "expectedFinding": "owner_overdraw",
+  "principle": "An owner may be disbursed ONLY from that owner's own contributed capital. Owner Acme contributes $1,000 of its own funds but draws $1,500 — paying itself $500 of the tenants' pooled trust money (conversion of trust funds, the single most-prosecuted residential-PM violation). The owner is modeled as a control-account sub-ledger party, so the pooled three-way SUM still ties out and the case would have been a SILENT PASS before this check; the engine raises an error-severity owner_overdraw finding for the $500 excess and the packet FAILs."
+}

package/trustledger/fixtures/corpus/security-deposit-segregation--benign-twin/inputs.json

@@ -0,0 +1,16 @@
+{
+  "reportDate": "2026-05-31",
+  "period": "2026-05",
+  "bank": [
+    { "date": "2026-05-02", "amount": 80000, "memo": "security deposit jones", "kind": "deposit", "party": "", "source": "bank" },
+    { "date": "2026-05-03", "amount": -80000, "memo": "transfer to security deposit account", "kind": "transfer", "party": "", "source": "bank" }
+  ],
+  "book": [
+    { "date": "2026-05-01", "amount": 80000, "memo": "Security deposit - Jones 4B", "kind": "deposit", "party": "Jones (4B)", "source": "quickbooks" },
+    { "date": "2026-05-02", "amount": -80000, "memo": "Segregate security deposit transfer to escrow", "kind": "transfer", "party": "", "source": "quickbooks" }
+  ],
+  "rentroll": [
+    { "date": "2026-05-01", "amount": 80000, "memo": "security deposit held", "kind": "rent", "party": "Jones (4B)", "source": "rentroll" },
+    { "date": "2026-05-02", "amount": -80000, "memo": "segregated to escrow", "kind": "rent", "party": "Escrow", "source": "rentroll" }
+  ]
+}

package/trustledger/fixtures/corpus/security-deposit-segregation--benign-twin/meta.json

@@ -0,0 +1,7 @@
+{
+  "id": "security-deposit-segregation--benign-twin",
+  "control": "security_deposit_segregation",
+  "expectedVerdict": "PASS",
+  "expectedFinding": "security_deposit_segregation",
+  "principle": "The benign near-twin of the segregation control: the SAME $800 Jones security-deposit receipt, but this time a matching transfer moves the deposit OUT to a segregated escrow account. The deposit is held separately, so it is in trust. The engine raises NO security_deposit_segregation finding and the packet PASSes. The only difference from the out-of-trust twin is the presence of the segregation transfer."
+}

package/trustledger/fixtures/corpus/security-deposit-segregation--out-of-trust/inputs.json

@@ -0,0 +1,13 @@
+{
+  "reportDate": "2026-05-31",
+  "period": "2026-05",
+  "bank": [
+    { "date": "2026-05-02", "amount": 80000, "memo": "security deposit jones", "kind": "deposit", "party": "", "source": "bank" }
+  ],
+  "book": [
+    { "date": "2026-05-01", "amount": 80000, "memo": "Security deposit - Jones 4B", "kind": "deposit", "party": "Jones (4B)", "source": "quickbooks" }
+  ],
+  "rentroll": [
+    { "date": "2026-05-01", "amount": 80000, "memo": "security deposit held", "kind": "rent", "party": "Jones (4B)", "source": "rentroll" }
+  ]
+}

package/trustledger/fixtures/corpus/security-deposit-segregation--out-of-trust/meta.json

@@ -0,0 +1,7 @@
+{
+  "id": "security-deposit-segregation--out-of-trust",
+  "control": "security_deposit_segregation",
+  "expectedVerdict": "FAIL",
+  "expectedFinding": "security_deposit_segregation",
+  "principle": "Each tenant's security deposit must be held SEPARATELY from operating trust funds. A security-deposit receipt sitting in the pooled book with NO offsetting transfer to a segregated account is commingled trust money — out of trust. Jones's $800 deposit is received but never segregated, so the engine raises an error-severity security_deposit_segregation finding and the packet FAILs."
+}

package/trustledger/fixtures/corpus/subledger-out-of-balance--benign-twin/inputs.json

@@ -0,0 +1,13 @@
+{
+  "reportDate": "2026-05-31",
+  "period": "2026-05",
+  "bank": [
+    { "date": "2026-05-02", "amount": 150000, "memo": "deposit smith", "kind": "deposit", "party": "", "source": "bank" }
+  ],
+  "book": [
+    { "date": "2026-05-01", "amount": 150000, "memo": "rent smith", "kind": "deposit", "party": "Smith (4A)", "source": "quickbooks" }
+  ],
+  "rentroll": [
+    { "date": "2026-05-01", "amount": 150000, "memo": "rent", "kind": "rent", "party": "Smith (4A)", "source": "rentroll" }
+  ]
+}

package/trustledger/fixtures/corpus/subledger-out-of-balance--benign-twin/meta.json

@@ -0,0 +1,7 @@
+{
+  "id": "subledger-out-of-balance--benign-twin",
+  "control": "subledger_out_of_balance",
+  "expectedVerdict": "PASS",
+  "expectedFinding": "subledger_out_of_balance",
+  "principle": "The benign near-twin of the sub-ledger control: the SAME $1,500 of Smith's rent in the book, but now the beneficiary sub-ledger records the full $1,500 against Smith (4A). The sum of the sub-ledgers equals the book exactly, every dollar is attributed to a beneficiary, the three balances tie out, the engine raises NO subledger_out_of_balance finding, and the packet PASSes. The only difference from the out-of-trust twin is the sub-ledger amount: $1,500 vs $1,000."
+}

package/trustledger/fixtures/corpus/subledger-out-of-balance--out-of-trust/inputs.json

@@ -0,0 +1,13 @@
+{
+  "reportDate": "2026-05-31",
+  "period": "2026-05",
+  "bank": [
+    { "date": "2026-05-02", "amount": 150000, "memo": "deposit smith", "kind": "deposit", "party": "", "source": "bank" }
+  ],
+  "book": [
+    { "date": "2026-05-01", "amount": 150000, "memo": "rent smith", "kind": "deposit", "party": "Smith (4A)", "source": "quickbooks" }
+  ],
+  "rentroll": [
+    { "date": "2026-05-01", "amount": 100000, "memo": "rent", "kind": "rent", "party": "Smith (4A)", "source": "rentroll" }
+  ]
+}

package/trustledger/fixtures/corpus/subledger-out-of-balance--out-of-trust/meta.json

@@ -0,0 +1,7 @@
+{
+  "id": "subledger-out-of-balance--out-of-trust",
+  "control": "subledger_out_of_balance",
+  "expectedVerdict": "FAIL",
+  "expectedFinding": "subledger_out_of_balance",
+  "principle": "The pooled trust account holds ONE number that must equal the SUM of every per-beneficiary sub-ledger. The book records $1,500 of Smith's rent received, but the beneficiary sub-ledger accounts for only $1,000 — a $500 gap that belongs to no one's ledger. Money in the account that is not attributed to any beneficiary is out of trust. The engine raises an error-severity subledger_out_of_balance finding for the $500 difference and the packet FAILs."
+}

package/trustledger/fixtures/e2e/bank.aliased.csv

@@ -0,0 +1,4 @@
+TxnDate,Description,Debit,Credit,Type
+2026-05-01,"Deposit - Jones rent received",,1500.00,Deposit
+2026-05-02,"Owner funding - Smith property",,500.00,Deposit
+2026-05-04,"Batched deposit - Doe rent (2 checks)",,1300.00,Deposit

package/trustledger/fixtures/e2e/bank.csv

@@ -0,0 +1,4 @@
+Date,Description,Debit,Credit,Type
+2026-05-01,"Deposit - Jones rent received",,1500.00,Deposit
+2026-05-02,"Owner funding - Smith property",,500.00,Deposit
+2026-05-04,"Batched deposit - Doe rent (2 checks)",,1300.00,Deposit

package/trustledger/fixtures/e2e/bank.nsf.csv

@@ -0,0 +1,4 @@
+Date,Description,Debit,Credit,Type
+2026-05-01,"Deposit - Jones rent received",,1500.00,Deposit
+2026-05-02,"Owner funding - Smith property",,500.00,Deposit
+2026-05-04,"Batched deposit - Doe rent (2 checks)",,1300.00,Deposit

package/trustledger/fixtures/e2e/quickbooks.csv

@@ -0,0 +1,6 @@
+Date,Type,Name,Memo,Debit,Credit
+05/01/2026,Deposit,Jones Tenant,Rent received May,,1500.00
+05/02/2026,Deposit,Smith Owner,Owner funding deposit,,500.00
+05/04/2026,Payment,Doe Tenant,Partial deposit (1 of 2),,650.00
+05/04/2026,Payment,Doe Tenant,Partial deposit (2 of 2),,650.00
+05/06/2026,Check,Acme Plumbing,Vendor check 2051 plumbing repair,300.00,

package/trustledger/fixtures/e2e/quickbooks.nsf.csv

@@ -0,0 +1,8 @@
+Date,Type,Name,Memo,Debit,Credit
+05/01/2026,Deposit,Jones Tenant,Rent received May,,1500.00
+05/02/2026,Deposit,Smith Owner,Owner funding deposit,,500.00
+05/04/2026,Payment,Doe Tenant,Partial deposit (1 of 2),,650.00
+05/04/2026,Payment,Doe Tenant,Partial deposit (2 of 2),,650.00
+05/06/2026,Check,Acme Plumbing,Vendor check 2051 plumbing repair,300.00,
+05/10/2026,Deposit,Wong Tenant,Wong rent check (later returned NSF),,225.00
+05/12/2026,Reversal,Wong Tenant,NSF reversal Wong rent check returned,225.00,

package/trustledger/fixtures/e2e/rentroll.csv

@@ -0,0 +1,6 @@
+Date,Tenant,Unit,Type,Memo,Payment,Charge
+2026-05-01,Jones,101,Payment,Rent received May,1500.00,
+2026-05-02,Smith,OWNER,Payment,Owner funding deposit,500.00,
+2026-05-04,Doe,103,Payment,Partial deposit (1 of 2),650.00,
+2026-05-04,Doe,103,Payment,Partial deposit (2 of 2),650.00,
+2026-05-06,Smith,OWNER,Charge,Vendor check 2051 plumbing repair,,300.00

package/trustledger/fixtures/e2e/rentroll.nsf.csv

@@ -0,0 +1,8 @@
+Date,Tenant,Unit,Type,Memo,Payment,Charge
+2026-05-01,Jones,101,Payment,Rent received May,1500.00,
+2026-05-02,Smith,OWNER,Payment,Owner funding deposit,500.00,
+2026-05-04,Doe,103,Payment,Partial deposit (1 of 2),650.00,
+2026-05-04,Doe,103,Payment,Partial deposit (2 of 2),650.00,
+2026-05-06,Smith,OWNER,Charge,Vendor check 2051 plumbing repair,,300.00
+2026-05-10,Wong,104,Payment,Wong rent check (later returned NSF),225.00,
+2026-05-12,Wong,104,Charge,NSF reversal Wong rent check returned,,225.00

package/trustledger/fixtures/e2e/rentroll.short.csv

@@ -0,0 +1,5 @@
+Date,Tenant,Unit,Type,Memo,Payment,Charge
+2026-05-01,Jones,101,Payment,Rent received May,1500.00,
+2026-05-04,Doe,103,Payment,Partial deposit (1 of 2),650.00,
+2026-05-04,Doe,103,Payment,Partial deposit (2 of 2),650.00,
+2026-05-06,Smith,OWNER,Charge,Vendor check 2051 plumbing repair,,300.00

package/trustledger/fixtures/plans/baseline.json

@@ -0,0 +1,25 @@
+{
+  "_DISCLAIMER": "A plan is an ACCESS DESCRIPTION for delivered software value (which paid features a subscription unlocks and for how long). It is NOT a token, NOT tradeable, NOT an appreciating asset, and this catalog makes NO claim of regulatory compliance. The actual subscription agreement governs.",
+  "kind": "trustledger-plan-catalog",
+  "schemaVersion": 1,
+  "plans": [
+    {
+      "planId": "solo-monthly",
+      "displayName": "Solo (monthly)",
+      "entitlements": ["seal"],
+      "termDays": 30
+    },
+    {
+      "planId": "pro-annual",
+      "displayName": "Pro (annual)",
+      "entitlements": ["seal", "multi_state_policy"],
+      "termDays": 365
+    },
+    {
+      "planId": "firm-annual",
+      "displayName": "Firm (annual)",
+      "entitlements": ["seal", "multi_state_policy", "unlimited_reconcile"],
+      "termDays": 365
+    }
+  ]
+}

package/trustledger/fixtures/plans/price-binding.example.json

@@ -0,0 +1,27 @@
+{
+  "_DISCLAIMER": "A price binding is an OPERATOR-MAINTAINED routing table mapping a billing provider's own price/product id (e.g. a Stripe `price_...` id) to one of THIS catalog's planIds. It is NOT a token, NOT tradeable, NOT an appreciating asset, and makes NO claim of regulatory compliance. It does NOT authenticate the inbound webhook (verifying the provider's signing secret is a HUMAN step); it only maps an already-authenticated event's price id onto a plan so fulfillment can never silently mis-grant. The actual subscription agreement governs.",
+  "kind": "trustledger-price-binding",
+  "schemaVersion": 1,
+  "mappings": [
+    {
+      "provider": "stripe",
+      "priceId": "price_solo_monthly_usd",
+      "planId": "solo-monthly"
+    },
+    {
+      "provider": "stripe",
+      "priceId": "price_pro_annual_usd",
+      "planId": "pro-annual"
+    },
+    {
+      "provider": "stripe",
+      "priceId": "price_firm_annual_usd",
+      "planId": "firm-annual"
+    },
+    {
+      "provider": "paddle",
+      "priceId": "pri_01h_pro_annual",
+      "planId": "pro-annual"
+    }
+  ]
+}

package/trustledger/fixtures/policy/ambiguous-deposit-example.json

@@ -0,0 +1,12 @@
+{
+  "_DISCLAIMER": "DRAFT / NOT-LEGAL-ADVICE — ILLUSTRATIVE ONLY. This sample grades an `ambiguous_deposit` (a book deposit whose beneficiary type cannot be determined) from the built-in WARNING up to ERROR, to show how a per-state policy can make an undetermined deposit a hard FAIL until it is classified. The citation below is a PLACEHOLDER, not verified legal text. A qualified CPA/broker must edit this for their actual jurisdiction. This tool aids reconciliation; the broker remains the responsible legal custodian of trust funds.",
+  "schemaVersion": 1,
+  "state": "EXAMPLE-STATE (ambiguous-deposit hard-fail)",
+  "severities": {
+    "ambiguous_deposit": "error"
+  },
+  "citations": {
+    "ambiguous_deposit": "EXAMPLE Trust Account Rule §0000(b) (PLACEHOLDER) — every deposit into the trust account must be identifiable to a beneficiary; an unclassifiable deposit may conceal an un-segregated security deposit and is treated as a hard finding, not a warning, until its beneficiary type is established."
+  },
+  "toleranceCents": 0
+}

package/trustledger/fixtures/policy/baseline.json

@@ -0,0 +1,19 @@
+{
+  "_DISCLAIMER": "DRAFT / NOT-LEGAL-ADVICE. This file reproduces trustledger's built-in DEFAULT_SEVERITY baseline verbatim. It makes NO claim of regulatory compliance and does not replace a CPA's review. A qualified human edits this for their jurisdiction.",
+  "schemaVersion": 1,
+  "state": "BASELINE (built-in defaults)",
+  "severities": {
+    "outstanding_deposit": "info",
+    "outstanding_check": "info",
+    "timing": "info",
+    "nsf_reversal": "warning",
+    "owner_draw": "warning",
+    "owner_overdraw": "error",
+    "security_deposit_segregation": "error",
+    "unreconciled_bank": "warning",
+    "unreconciled_book": "warning",
+    "subledger_out_of_balance": "error",
+    "negative_tenant_ledger": "error",
+    "bank_book_mismatch": "error"
+  }
+}

package/trustledger/fixtures/policy/ca-example.json

@@ -0,0 +1,12 @@
+{
+  "_DISCLAIMER": "DRAFT / NOT-LEGAL-ADVICE — ILLUSTRATIVE ONLY. This sample flips an NSF reversal from the built-in WARNING to ERROR to show how a per-state policy grounds a control in a statute. The citation below is a PLACEHOLDER, not verified legal text. A qualified CPA/broker must edit this for their actual jurisdiction. This tool aids reconciliation; the broker remains the responsible legal custodian of trust funds.",
+  "schemaVersion": 1,
+  "state": "EXAMPLE-STATE (illustrative override)",
+  "severities": {
+    "nsf_reversal": "error"
+  },
+  "citations": {
+    "nsf_reversal": "EXAMPLE Trust Account Rule §0000(a) (PLACEHOLDER) — a reversed/returned tenant deposit leaves the trust account short and must be cured immediately; treated as a hard finding, not a warning."
+  },
+  "toleranceCents": 0
+}

package/trustledger/fixtures/policy/negative-tenant-ledger-example.json

@@ -0,0 +1,12 @@
+{
+  "_DISCLAIMER": "DRAFT / NOT-LEGAL-ADVICE — ILLUSTRATIVE ONLY. This sample RE-GRADES a `negative_tenant_ledger` (an individual beneficiary whose own trust sub-ledger is negative) from the built-in ERROR DOWN to WARNING, to show how a per-state policy can decide — with NO schema change, only an entry in the existing severities map — that a documented negative individual ledger needs a human eye rather than an automatic out-of-trust FAIL. A negative individual ledger means the broker is holding less than zero in trust for that beneficiary; most jurisdictions treat that as out-of-trust, so the built-in default is ERROR and this DE-escalation is illustrative, NOT a recommendation. The citation below is a PLACEHOLDER, not verified legal text. A qualified CPA/broker must edit this for their actual jurisdiction. This tool aids reconciliation; the broker remains the responsible legal custodian of trust funds.",
+  "schemaVersion": 1,
+  "state": "EXAMPLE-STATE (negative-ledger re-grade)",
+  "severities": {
+    "negative_tenant_ledger": "warning"
+  },
+  "citations": {
+    "negative_tenant_ledger": "EXAMPLE Trust Account Rule §0000(c) (PLACEHOLDER) — a beneficiary sub-ledger that goes negative within a documented, curable timing window is reviewed by the broker before it is treated as a hard out-of-trust finding; graded a warning pending that review, NOT silently passed."
+  },
+  "toleranceCents": 0
+}

package/trustledger/fixtures/policy/owner-overdraw-example.json

@@ -0,0 +1,12 @@
+{
+  "_DISCLAIMER": "DRAFT / NOT-LEGAL-ADVICE — ILLUSTRATIVE ONLY. This sample RE-GRADES an `owner_overdraw` (an owner account that drew MORE than its own contributed capital, paying itself out of other beneficiaries' trust money) from the built-in ERROR DOWN to WARNING, to show how a per-state policy can decide — with NO schema change, only an entry in the existing severities map — that a documented over-capital owner draw needs a human eye rather than an automatic out-of-trust FAIL. Paying an owner out of tenant or security-deposit money is a conversion of trust funds and is the single most-prosecuted residential-PM trust violation, so the built-in default is ERROR and this DE-escalation is illustrative, NOT a recommendation. The citation below is a PLACEHOLDER, not verified legal text. A qualified CPA/broker must edit this for their actual jurisdiction. This tool aids reconciliation; the broker remains the responsible legal custodian of trust funds.",
+  "schemaVersion": 1,
+  "state": "EXAMPLE-STATE (owner-overdraw re-grade)",
+  "severities": {
+    "owner_overdraw": "warning"
+  },
+  "citations": {
+    "owner_overdraw": "EXAMPLE Trust Account Rule §0000(d) (PLACEHOLDER) — an owner disbursement that temporarily exceeds the owner's own contributed capital within a documented, curable timing window is reviewed by the broker before it is treated as a hard out-of-trust finding; graded a warning pending that review, NOT silently passed."
+  },
+  "toleranceCents": 0
+}

package/trustledger/fixtures/quickbooks.csv

@@ -0,0 +1,7 @@
+Date,Type,Name,Memo,Debit,Credit
+05/01/2026,Deposit,Jones Tenant,Rent received May,,1500.00
+05/03/2026,Check,Smith Owner,Owner draw check #1042,750.00,
+05/05/2026,Deposit,Jones Tenant,"NSF returned item - rent reversal",1200.00,
+05/07/2026,Payment,Doe Tenant,Partial deposit (1 of 2),,650.00
+05/07/2026,Payment,Doe Tenant,Partial deposit (2 of 2),,650.00
+05/09/2026,Service Charge,Bank,Monthly service charge,12.50,

package/trustledger/fixtures/quickbooks.real.csv

@@ -0,0 +1,5 @@
+Date,Type,Num,Name,Memo,Clr,Split,Debit,Credit
+5-Jan-2024,Deposit,,Jones Tenant,Rent received January,R,Rent Income,,1500.00
+7-Jan-2024,Check,1042,Smith Owner,Owner draw check,R,Owner Equity,750.00,
+9-Jan-2024,Deposit,,Jones Tenant,NSF returned item - rent reversal,,Rent Income,1200.00,
+11-Jan-2024,Service Charge,,Bank,Monthly service charge,R,Bank Fees,12.50,

package/trustledger/fixtures/rentroll.csv

@@ -0,0 +1,6 @@
+Date,Tenant,Unit,Type,Memo,Payment,Charge
+2026-05-01,Jones,101,Payment,Rent received,1500.00,
+2026-05-01,Smith,102,Charge,Monthly rent due,,1500.00
+2026-05-05,Jones,101,NSF,Returned check - rent reversal,,1200.00
+2026-05-07,Doe,103,Payment,Partial deposit (1 of 2),650.00,
+2026-05-07,Doe,103,Payment,Partial deposit (2 of 2),650.00,

package/trustledger/fixtures/rentroll.real.csv

@@ -0,0 +1,4 @@
+Date,Lease,Unit,Type,Memo,Amount Paid,Amount Due,Balance
+"Jan 1, 2024",Jones,101,Payment,Rent received,1500.00,,0.00
+"Jan 1, 2024",Smith,102,Charge,Monthly rent due,,1500.00,1500.00
+"Jan 5, 2024",Jones,101,NSF,Returned check - rent reversal,,1200.00,1200.00