{
  "tool_id": "art-665-gl-tieout-recompute",
  "kernel_id": "art-665-gl-tieout-recompute",
  "display_name": "GL Tie-Out Recompute",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_control",
  "purpose": "Independently recomputes subledger-to-GL tie-out totals from a caller-supplied posted ledger and the caller's own declared product_code -> gl_account_code chart-of-accounts mapping. Single-source mode sums ledger rows per GL account code for a stated period and diffs the recomputed totals against caller-supplied reported trial-balance figures. Diff mode runs the same summation independently over two full ledger sources (for example a legacy-core export and a new-core export covering the same period during a core conversion) and diffs the two recomputed totals against each other, symmetrically, with no side asserted correct -- both figures are labeled source_a / source_b. The chart-of-accounts mapping is a caller-declared input, never chosen or inferred. Verdict is MATCHES, DIVERGES (with per-account-code deltas), or INDETERMINATE whenever a required input -- the mode, a usable ledger, a usable mapping, or a comparison side -- is absent. This is internal-control arithmetic (summation and diff), not an accounting-standards implementation; it cites no external standard. Recompute and receipt only -- never a claim of core-vendor endorsement, a vendor audit, or that either side's figure is legally or operationally correct.",
  "control_description": "Independently recomputes subledger-to-GL tie-out totals from a caller-supplied posted ledger and the caller's own declared product_code -> gl_account_code chart-of-accounts mapping. Single-source mode sums ledger rows per GL account code for a stated period and diffs the recomputed totals against caller-supplied reported trial-balance figures. Diff mode runs the same summation independently over two full ledger sources (for example a legacy-core export and a new-core export covering the same period during a core conversion) and diffs the two recomputed totals against each other, symmetrically, with no side asserted correct -- both figures are labeled source_a / source_b. The chart-of-accounts mapping is a caller-declared input, never chosen or inferred. Verdict is MATCHES, DIVERGES (with per-account-code deltas), or INDETERMINATE whenever a required input -- the mode, a usable ledger, a usable mapping, or a comparison side -- is absent. This is internal-control arithmetic (summation and diff), not an accounting-standards implementation; it cites no external standard. Recompute and receipt only -- never a claim of core-vendor endorsement, a vendor audit, or that either side's figure is legally or operationally correct.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:a584ec949403437257fff542b1a398296b05bd693748e96a1382329d3dff139c",
  "trust_label": "deferred: deterministic source published, zkVM proof not yet generated; New gpu:false node, art-665-gl-tieout-recompute, scaffolded 2026-08-21 (KERNEL-SCAFFOLD-1). No GPU prove has been run and none is proposed by this scaffold — deferred per the section 18 steady-state rule (RIDER-KERNEL.md). Run GPU-CYCLE-PREFLIGHT-1's static pre-screen once compute() is real, then measure user_cycles with runq-cpu exec before booking.",
  "data_vintage": "2026-07-10",
  "last_validated": "2026-07-10",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "deferred",
  "wave": 110,
  "source_url": "https://ainumbers.co/tools/665-gl-tieout-recompute.html",
  "generated_at": "2026-08-21T14:58:47.771Z"
}