{
  "tool_id": "art-266-reconcile-commission-statement",
  "note": "Commission statement reconciliation: expected = gross_premium * rate * split; has_discrepancy drives §21.4 gate in commission-integrity chain.",
  "vectors": [
    {
      "name": "no_discrepancy_single_line",
      "description": "AGT001: $10,000 premium * 10% rate * 100% split = $1,000 expected; stated=$1,000; within tolerance; has_discrepancy=false.",
      "policy_parameters": {
        "statement_lines": [
          {
            "agent_id": "AGT001",
            "gross_premium": 10000,
            "commission_rate_pct": 10,
            "split_pct": 100,
            "stated_commission": 1000
          }
        ],
        "tolerance_pct": 1
      },
      "output_payload": {
        "has_discrepancy": false,
        "line_count": 1,
        "total_expected": 1000,
        "total_stated": 1000,
        "discrepancy_amount": 0,
        "discrepancy_pct": 0,
        "tolerance_pct": 1,
        "discrepancy_classification": "WITHIN_TOLERANCE",
        "line_results": [
          {
            "agent_id": "AGT001",
            "gross_premium": 10000,
            "commission_rate_pct": 10,
            "split_pct": 100,
            "expected_commission": 1000,
            "stated_commission": 1000,
            "discrepancy_amount": 0,
            "discrepancy_pct": 0,
            "within_tolerance": true,
            "discrepancy_type": "NONE"
          }
        ],
        "table_version": "COMMISSION-RECONCILIATION-V2024",
        "table_source": "Carrier commission reconciliation standard: gross_premium * commission_rate_pct * split_pct/100; ICM Commission Reconciliation Best Practices 2024; AICPA Industry Best Practices for Insurance Commission Accounting.",
        "regulatory_basis": "ASC 606 (Revenue from Contracts with Customers): agent commissions are variable consideration; discrepancies require investigation and potential revision of estimated transaction price. AFP Commission Management Survey 2024: 3-7% of commission payments contain material discrepancies. ZERO PII: premium amounts, rates, and split percentages only.",
        "pii_note": "ZERO PII: gross premium amounts, commission rates, and split percentages only. No agent name, SSN, NPN, policyholder, or personal data enters this kernel.",
        "not_legal_advice": "Not accounting or legal advice. Commission reconciliation results require review by qualified CPAs before financial statement adjustments."
      },
      "golden_hash": "e6908ddb8b3923488a9d40cf456a917c320af7e2bd31eb1e73089eb042fa4598"
    },
    {
      "name": "has_discrepancy_20pct_overstatement",
      "description": "AGT002: expected=$1,000 but stated=$1,200; discrepancy_pct=20% (>1% tolerance); has_discrepancy=true — gates chain exit.",
      "policy_parameters": {
        "statement_lines": [
          {
            "agent_id": "AGT002",
            "gross_premium": 10000,
            "commission_rate_pct": 10,
            "split_pct": 100,
            "stated_commission": 1200
          }
        ],
        "tolerance_pct": 1
      },
      "output_payload": {
        "has_discrepancy": true,
        "line_count": 1,
        "total_expected": 1000,
        "total_stated": 1200,
        "discrepancy_amount": 200,
        "discrepancy_pct": 20,
        "tolerance_pct": 1,
        "discrepancy_classification": "MIXED",
        "line_results": [
          {
            "agent_id": "AGT002",
            "gross_premium": 10000,
            "commission_rate_pct": 10,
            "split_pct": 100,
            "expected_commission": 1000,
            "stated_commission": 1200,
            "discrepancy_amount": 200,
            "discrepancy_pct": 20,
            "within_tolerance": false,
            "discrepancy_type": "UNKNOWN"
          }
        ],
        "table_version": "COMMISSION-RECONCILIATION-V2024",
        "table_source": "Carrier commission reconciliation standard: gross_premium * commission_rate_pct * split_pct/100; ICM Commission Reconciliation Best Practices 2024; AICPA Industry Best Practices for Insurance Commission Accounting.",
        "regulatory_basis": "ASC 606 (Revenue from Contracts with Customers): agent commissions are variable consideration; discrepancies require investigation and potential revision of estimated transaction price. AFP Commission Management Survey 2024: 3-7% of commission payments contain material discrepancies. ZERO PII: premium amounts, rates, and split percentages only.",
        "pii_note": "ZERO PII: gross premium amounts, commission rates, and split percentages only. No agent name, SSN, NPN, policyholder, or personal data enters this kernel.",
        "not_legal_advice": "Not accounting or legal advice. Commission reconciliation results require review by qualified CPAs before financial statement adjustments."
      },
      "golden_hash": "f2bd0abd0752cb45ca117637528b62dde717ba4b5bb55844665ab4270e156fb4"
    }
  ]
}