{
  "type": "ZkVmReceipt",
  "system": "risc0",
  "receiptFormat": "groth16-bn254",
  "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
  "seal": "HPtJ4qydnR+lCenfhexcePeBOyzN09SHbpKF8czO4ucfbrjAEvX5hNwZxbvQQJSVHBDMSR6iti6GEZXkhCuTHBhhDekC5Te5Otw0md0THzHHtHhHQhca/8buC5gpCXdoKFGF63s8kNPmLZL2IEWGvKUHaZePnPWfZN3pE35AcGMCoq8cbZoacv+IZ6qoibCW7cfYCVY0Umad+uOjrHt7UhHUsUw6zi5LCwhps7B5xIgem8hgcMzCi5KAqm3Rudx/CL86ZvsZgmPSgGUQ9Zv7de17f9KT9fdC77zdDMSCQREHCBknq4uZU/GVLPoSjtHlVs0+xsBKFPedNyQtPBHp3w==",
  "journal": {
    "chaingraph_version": "0.4.0",
    "kernel_digest": "sha256:ad511a9f6b10970b9bdc169af8f6c79d2affad7b21087262e6a7f9cf3041760c",
    "output": {
      "agent_count": 3,
      "by_level": [
        {
          "agent_count": 1,
          "agents": [
            "NP1"
          ],
          "level": 0,
          "total_split_pct": 0
        },
        {
          "agent_count": 1,
          "agents": [
            "ManagerA"
          ],
          "level": 1,
          "total_split_pct": 60
        },
        {
          "agent_count": 1,
          "agents": [
            "AgentX"
          ],
          "level": 2,
          "total_split_pct": 50
        }
      ],
      "is_valid": true,
      "not_legal_advice": "Not legal or accounting advice. Commission hierarchy validation is for structural compliance review only; consult your carrier agreements and accountants for binding interpretation.",
      "orphan_count": 0,
      "override_stacking_detected": false,
      "pii_note": "ZERO PII: synthetic agent identifiers and numeric split percentages only. No agent name, SSN, NPN, address, or personal data enters this kernel.",
      "regulatory_basis": "ASC 340-40-05-1: incremental costs of obtaining a contract must be recognized as assets if expected recovery is probable; hierarchy splits determine which agent cost layers are incremental. ZERO PII: synthetic agent-id graphs and split percentages only.",
      "table_source": "ASC 606 (revenue recognition) + ASC 340-40 (incremental costs of obtaining a contract); hierarchy split logic per carrier commission agreement structural norms; ICM Commission Management best practices 2024",
      "table_version": "ASC606-COMMISSION-HIERARCHY-V2024",
      "total_levels": 3,
      "violations": []
    }
  }
}