{
  "type": "ZkVmReceipt",
  "system": "risc0",
  "receiptFormat": "groth16-bn254",
  "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
  "seal": "JfuWG7tZu/YpbyIqjJ0UOQK8o6HEQXqXeXtz0R+DQswFjUiYnRuflySxpURUjimuLTPxrvaHgGHvRtCt7yJnMixDayOgBwt6nHX4a9WbzG3y3Yb5s9dtPkA522h3MzWnGxU5STT8V+/5hWeEubc2rSJaxDNyyAMxmSxpgyHYEHoj36GjrVHS0DMiXOTzUn5acVRy+osOHLrB2wPebCOyEBlFexHoNMKC/FZVe/50OEs0/544m1FLMVSGvXNcIRvVGVr8ZJOwcy0q/rnOZ8EMnqMD3ZVuTSGtkjYIxEmiBAopnpqFvQ2N8AcaB/TJSBvYRHaxI1zdKCoZ3iO4rUN8gg==",
  "journal": {
    "chaingraph_version": "0.4.0",
    "kernel_digest": "sha256:d648555778e4cc13b038fe1a93fb7fe4325cb249ee3196abf2129e00853ff899",
    "output": {
      "discrepancy_amount": 0,
      "discrepancy_classification": "WITHIN_TOLERANCE",
      "discrepancy_pct": 0,
      "has_discrepancy": false,
      "line_count": 1,
      "line_results": [
        {
          "agent_id": "AGT001",
          "commission_rate_pct": 10,
          "discrepancy_amount": 0,
          "discrepancy_pct": 0,
          "discrepancy_type": "NONE",
          "expected_commission": 1000,
          "gross_premium": 10000,
          "split_pct": 100,
          "stated_commission": 1000,
          "within_tolerance": true
        }
      ],
      "not_legal_advice": "Not accounting or legal advice. Commission reconciliation results require review by qualified CPAs before financial statement adjustments.",
      "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.",
      "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.",
      "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.",
      "table_version": "COMMISSION-RECONCILIATION-V2024",
      "tolerance_pct": 1,
      "total_expected": 1000,
      "total_stated": 1000
    }
  }
}