{
  "title": "Self-insurance fund allocation records for AI testing",
  "source_page": "https://fiund.com/industries/self-insurance-fund-allocation-data",
  "authorship": "Original fictional Fiund editorial exercise. No actual operating records or third-party source assets are included.",
  "example": {
    "title": "A cost reallocation changes categories without duplicating disbursement",
    "context": "A fictional fund ledger uses arbitrary amounts and category labels. It contains no employee, injury, claim, sponsor or actual reserve information.",
    "records": [
      [
        "SF1",
        "Disbursement D",
        "Single documented outflow 100 practice units, posted month M1."
      ],
      [
        "SF2",
        "Approved allocation versions",
        "D allocation v1, M1: category A=60, B=40. Approved v2 effective M2: A=55, B=45; explicitly replaces the allocation only and does not create another outflow."
      ],
      [
        "SF3",
        "Unlinked memo",
        "Memo refers to D-like alias and 100 units, no full D reference or approval. Summary draft adds v1 and v2 as two payments."
      ]
    ],
    "question": "What outflow is documented, what allocation changes in M2, and can the memo support an additional disbursement?",
    "answer": "SF1 documents one 100-unit disbursement. SF2 reallocates five units from A to B effective M2, preserving the 100-unit allocation total and expressly creating no new outflow. M1 retains its stated v1 period basis unless separately restated. SF3 lacks a complete reference and approval, so it supplies no additional payment evidence. Correct the draft's double count while retaining the distinct effective periods of the allocation versions.",
    "failureModes": [
      "Adding successive allocation versions as multiple cash outflows.",
      "Applying a later-period reallocation backward without a stated restatement rule."
    ],
    "fields": [
      [
        "Disbursement reference and posting period",
        "Identifies the cash event."
      ],
      [
        "Allocation version, category and effective month",
        "Defines the cost distribution."
      ],
      [
        "Approval and replacement scope",
        "Separates a reclassification from payment evidence."
      ]
    ],
    "holdout": "Add an approved M1 restatement explicitly referencing v2. Require the historical allocation to update while the single cash outflow remains 100.",
    "boundary": "Use original dummy records. Exclude actual claims, employee details and reserves; payment authorization and claim assessment are outside the exercise."
  }
}