{
      "tool_id": "art-266-reconcile-commission-statement",
      "tool_version": "1.0.0",
      "display_name": "Commission Statement Reconciler",
      "mcp_name": "reconcile_commission_statement",
      "mandate_type": "compliance_mandate",
      "wave": 45,
      "gpu": false,
      "url": "https://ainumbers.co/chaingraph/art-266-reconcile-commission-statement.html",
      "description": "Line-item reconciliation of expected vs. received commission payments per contract. Computes variance_amount and variance_pct per line. Sets has_discrepancy (bool) when any line exceeds the tolerance_pct threshold. Returns discrepancy_lines[] and summary totals. Gate signal for commission-integrity-and-amortization chain (has_discrepancy=true exits early). Zero PII by construction.",
      "input_schema_ref": "chaingraph/art-266-reconcile-commission-statement.html#manifest",
      "consumes": [
        "art-264-validate-commission-hierarchy"
      ],
      "feeds": [
        "art-265-amortize-asc606-commissions"
      ],
      "status": "live",
      "conformance_fixtures": true,
      "compute_capability": "server",
      "compute_images": [{"system":"sha256-source","image_id":"sha256:d648555778e4cc13b038fe1a93fb7fe4325cb249ee3196abf2129e00853ff899","valid_from":"2026-07-10"},{"system":"risc0","image_id":"sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6","valid_from":"2026-07-05"}],
      "export_capability": [
        "json"
      ],
      "compute_proof": {
        "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
          }
        }
      },
      "compute_proof_ready": "ready"
    }