{
  "title": "Trust and estate ledger records for AI review",
  "source_page": "https://fiund.com/industries/trust-estate-ledger-classification-data",
  "authorship": "Original fictional Fiund editorial exercise. No actual operating records or third-party source assets are included.",
  "example": {
    "title": "A reviewed ledger category applies to its receipt and account only",
    "context": "An imaginary fiduciary account uses original receipt cards and a deliberately incomplete practice governing excerpt. No beneficiary, private asset, distribution or actual tax information is involved.",
    "records": [
      [
        "TE1",
        "Account F ledger",
        "Receipt R1=30 practice units, category A, reviewed with source G1. Receipt R2=20 units, category unresolved; no source description attached."
      ],
      [
        "TE2",
        "Original mock governing excerpt G1",
        "For this exercise only, receipts explicitly labeled source X use category A. R1's source card says X; R2 has no source card."
      ],
      [
        "TE3",
        "Other-account memo",
        "Account F2, similar alias, discusses a 20-unit receipt classified B. No R2 or F cross-reference supplied."
      ]
    ],
    "question": "Which classification is documented within Account F, and can the other-account memo resolve R2?",
    "answer": "TE1 and TE2 support R1's reviewed category A under the fixture's explicit source-X rule. R2 lacks a source description and remains unresolved. TE3 concerns F2 and has no R2 link; matching amounts and similar aliases cannot transfer its category B to F. Assemble the missing-source question for an authorized reviewer rather than infer fiduciary or tax treatment from a deposit amount alone.",
    "failureModes": [
      "Extending one reviewed receipt's category to another without the required source evidence.",
      "Borrowing another account's memo because its amount matches an unresolved entry."
    ],
    "fields": [
      [
        "Account and receipt alias",
        "Preserves the ledger's scope."
      ],
      [
        "Source description and reviewed category",
        "Shows the basis actually supplied."
      ],
      [
        "Governing-excerpt reference and unresolved reason",
        "Separates a documented label from professional interpretation."
      ]
    ],
    "holdout": "Add R2's source card showing Y, which G1 does not define. Require the evidence gap to narrow without inventing a category rule.",
    "boundary": "Use original fictional receipts and excerpts. Exclude beneficiaries, tax returns, deeds and distributions; qualified staff retain all classification and reporting decisions."
  }
}