{
  "name": "gl-tieout-recompute",
  "domain": "Audit & Assurance",
  "title": "GL Tie-Out Recompute",
  "description": "Core Verify pack, chain 3 of 3 (CORE-VERIFY-BUILD-SPEC.md §6): independently ties a caller-declared reported figure to a caller-declared general-ledger figure, by account, using the existing report-to-GL reconciliation node (art-526) -- no new kernel, no new node. This is internal-control arithmetic, not a regulatory recompute: a general-ledger tie-out is a pure accounting identity (reported total must equal the GL total, net of any declared plug), not a rule stated by any external standard, so this chain carries no regulatory citation by design (see regulatory_basis_status below). The same node also serves the pack's core-conversion-balancing use (CORE-VERIFY-BUILD-SPEC.md §7): running it once with a legacy-core export as the 'reported' side and a new-core export as the 'gl' side, over the same period and account scope, produces a symmetric two-source diff with no 'correct' side asserted -- a caller-side framing choice, not a second code path.",
  "composer_url": "https://ainumbers.co/chaingraph/chains/gl-tieout-recompute.html",
  "regulatory_refs": [],
  "regulatory_basis_status": "not_assessed",
  "regulatory_basis_decided_by": "BUILD-COREVERIFY-CHAINS-1",
  "regulatory_basis_decided_at": "2026-08-17",
  "export_capability": ["json"],
  "steps": [
    {
      "tool_id": "art-526-report-gl-reconciliation",
      "handoff": "Ties each declared account's reported_figure_minor_units to its gl_figure_minor_units, nets any declared designed plug before the residual, and reports within_tolerance per account plus an aggregate breaking_account_count. Refuses to run (did_not_run) rather than emit a misleading pass or false break when the requested cadence is finer than the GL's own schedule cadence, or when the GL is not yet declared closed. Terminal stage. For the pack's diff-mode / conversion-balancing use, the caller supplies the legacy-core export as reported_figure_minor_units and the new-core export as gl_figure_minor_units over the same period and account scope -- the node's own reported-vs-GL fields, relabelled by the caller, not a second execution mode."
    }
  ]
}