{
  "schema": "MAKNOW_ARC018_LAB_CASES_v1",
  "cases": [
    {
      "asset_id": "GPU-POOL-A",
      "capacity_unit": "GPU-hour-useful",
      "acquisition_cost": 24000.0,
      "sunk_cost": 24000.0,
      "remaining_value": 3000.0,
      "replacement_horizon": 3.0,
      "depreciation_basis": 18000.0,
      "license_cost": 2400.0,
      "support_cost": 1800.0,
      "support_avoidable": true,
      "support_treatment": "RECURRING_AVOIDABLE",
      "power_kw": 2.4,
      "energy_rate": 0.18,
      "facility_cost": 3000.0,
      "maintenance_cost": 1200.0,
      "utilization_pct": 35.0,
      "full_capacity_units": 17520.0,
      "useful_work_units": 6132.0,
      "measurement_period": "ANNUAL",
      "allocated_shared_cost": 800.0,
      "shared_cost_scope": "COMPUTE_POOL_ONLY",
      "max_unit_cost": 3.2,
      "min_utilization_pct": 40.0,
      "sensitivity_driver": [
        "UTILIZATION",
        "ENERGY_RATE",
        "REPLACEMENT_HORIZON"
      ],
      "evidence_ref": "fixture:baseline",
      "id": "baseline_low_utilization"
    },
    {
      "asset_id": "GPU-POOL-A",
      "capacity_unit": "GPU-hour-useful",
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      "license_cost": 2400.0,
      "support_cost": 1800.0,
      "support_avoidable": true,
      "support_treatment": "RECURRING_AVOIDABLE",
      "power_kw": 2.4,
      "energy_rate": 0.18,
      "facility_cost": 3000.0,
      "maintenance_cost": 1200.0,
      "utilization_pct": 70.0,
      "full_capacity_units": 17520.0,
      "useful_work_units": 12264.0,
      "measurement_period": "ANNUAL",
      "allocated_shared_cost": 800.0,
      "shared_cost_scope": "COMPUTE_POOL_ONLY",
      "max_unit_cost": 3.2,
      "min_utilization_pct": 40.0,
      "sensitivity_driver": [
        "UTILIZATION",
        "ENERGY_RATE",
        "REPLACEMENT_HORIZON"
      ],
      "evidence_ref": "fixture:double-utilization",
      "id": "double_utilization"
    },
    {
      "asset_id": "GPU-POOL-A",
      "capacity_unit": "GPU-hour-useful",
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      "remaining_value": 3000.0,
      "replacement_horizon": 3.0,
      "depreciation_basis": 18000.0,
      "license_cost": 2400.0,
      "support_cost": 1800.0,
      "support_avoidable": true,
      "support_treatment": "SUNK",
      "power_kw": 2.4,
      "energy_rate": 0.18,
      "facility_cost": 3000.0,
      "maintenance_cost": 1200.0,
      "utilization_pct": 35.0,
      "full_capacity_units": 17520.0,
      "useful_work_units": 6132.0,
      "measurement_period": "ANNUAL",
      "allocated_shared_cost": 800.0,
      "shared_cost_scope": "COMPUTE_POOL_ONLY",
      "max_unit_cost": 3.2,
      "min_utilization_pct": 40.0,
      "sensitivity_driver": [
        "UTILIZATION",
        "ENERGY_RATE",
        "REPLACEMENT_HORIZON"
      ],
      "evidence_ref": "fixture:support-misclassified",
      "id": "support_misclassified_sunk"
    },
    {
      "asset_id": "GPU-POOL-A",
      "capacity_unit": "GPU-hour-useful",
      "acquisition_cost": 24000.0,
      "sunk_cost": 24000.0,
      "remaining_value": 3000.0,
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      "depreciation_basis": 18000.0,
      "license_cost": 2400.0,
      "support_cost": 1800.0,
      "support_avoidable": true,
      "support_treatment": "RECURRING_AVOIDABLE",
      "power_kw": 2.4,
      "energy_rate": 0.18,
      "facility_cost": 3000.0,
      "maintenance_cost": 1200.0,
      "utilization_pct": 35.0,
      "full_capacity_units": 17520.0,
      "useful_work_units": 6132.0,
      "measurement_period": "ANNUAL",
      "allocated_shared_cost": 12000.0,
      "shared_cost_scope": "UNRELATED_OFFICE_OVERHEAD",
      "max_unit_cost": 3.2,
      "min_utilization_pct": 40.0,
      "sensitivity_driver": [
        "UTILIZATION",
        "ENERGY_RATE",
        "REPLACEMENT_HORIZON"
      ],
      "evidence_ref": "fixture:unrelated-overhead",
      "id": "unrelated_office_overhead"
    },
    {
      "asset_id": "GPU-POOL-A",
      "capacity_unit": "GPU-hour-useful",
      "acquisition_cost": 24000.0,
      "sunk_cost": 24000.0,
      "remaining_value": 3000.0,
      "replacement_horizon": 3.0,
      "depreciation_basis": 18000.0,
      "license_cost": 2400.0,
      "support_cost": 1800.0,
      "support_avoidable": true,
      "support_treatment": "RECURRING_AVOIDABLE",
      "power_kw": 2.4,
      "energy_rate": null,
      "facility_cost": 3000.0,
      "maintenance_cost": 1200.0,
      "utilization_pct": 35.0,
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      "useful_work_units": 6132.0,
      "measurement_period": "ANNUAL",
      "allocated_shared_cost": 800.0,
      "shared_cost_scope": "COMPUTE_POOL_ONLY",
      "max_unit_cost": 3.2,
      "min_utilization_pct": 40.0,
      "sensitivity_driver": [
        "UTILIZATION",
        "ENERGY_RATE",
        "REPLACEMENT_HORIZON"
      ],
      "evidence_ref": "fixture:missing-energy",
      "id": "missing_energy_rate"
    },
    {
      "asset_id": "GPU-POOL-A",
      "capacity_unit": "GPU-hour-useful",
      "acquisition_cost": 24000.0,
      "sunk_cost": 24000.0,
      "remaining_value": 3000.0,
      "replacement_horizon": 3.0,
      "depreciation_basis": 18000.0,
      "license_cost": 2400.0,
      "support_cost": 1800.0,
      "support_avoidable": true,
      "support_treatment": "RECURRING_AVOIDABLE",
      "power_kw": 2.4,
      "energy_rate": 0.18,
      "facility_cost": 3000.0,
      "maintenance_cost": 1200.0,
      "utilization_pct": 70.0,
      "full_capacity_units": 17520.0,
      "useful_work_units": 6132.0,
      "measurement_period": "ANNUAL",
      "allocated_shared_cost": 800.0,
      "shared_cost_scope": "COMPUTE_POOL_ONLY",
      "max_unit_cost": 3.2,
      "min_utilization_pct": 40.0,
      "sensitivity_driver": [
        "UTILIZATION",
        "ENERGY_RATE",
        "REPLACEMENT_HORIZON"
      ],
      "evidence_ref": "fixture:denominator-mismatch",
      "id": "useful_work_mismatch"
    },
    {
      "asset_id": "GPU-POOL-A",
      "capacity_unit": "GPU-hour-useful",
      "acquisition_cost": 24000.0,
      "sunk_cost": 24000.0,
      "remaining_value": 3000.0,
      "replacement_horizon": 3.0,
      "depreciation_basis": 18000.0,
      "license_cost": 30000.0,
      "support_cost": 1800.0,
      "support_avoidable": true,
      "support_treatment": "RECURRING_AVOIDABLE",
      "power_kw": 2.4,
      "energy_rate": 0.18,
      "facility_cost": 3000.0,
      "maintenance_cost": 1200.0,
      "utilization_pct": 70.0,
      "full_capacity_units": 17520.0,
      "useful_work_units": 12264.0,
      "measurement_period": "ANNUAL",
      "allocated_shared_cost": 800.0,
      "shared_cost_scope": "COMPUTE_POOL_ONLY",
      "max_unit_cost": 3.2,
      "min_utilization_pct": 40.0,
      "sensitivity_driver": [
        "UTILIZATION",
        "ENERGY_RATE",
        "REPLACEMENT_HORIZON"
      ],
      "evidence_ref": "fixture:license-shock",
      "id": "license_shock_reprice"
    },
    {
      "asset_id": "GPU-POOL-A",
      "capacity_unit": "GPU-hour-useful",
      "acquisition_cost": 24000.0,
      "sunk_cost": 24000.0,
      "remaining_value": 3000.0,
      "replacement_horizon": 2.0,
      "depreciation_basis": 18000.0,
      "license_cost": 3600.0,
      "support_cost": 1800.0,
      "support_avoidable": true,
      "support_treatment": "RECURRING_AVOIDABLE",
      "power_kw": 2.4,
      "energy_rate": 0.24,
      "facility_cost": 3000.0,
      "maintenance_cost": 1200.0,
      "utilization_pct": 70.0,
      "full_capacity_units": 17520.0,
      "useful_work_units": 12264.0,
      "measurement_period": "ANNUAL",
      "allocated_shared_cost": 800.0,
      "shared_cost_scope": "COMPUTE_POOL_ONLY",
      "max_unit_cost": 3.2,
      "min_utilization_pct": 40.0,
      "sensitivity_driver": [
        "UTILIZATION",
        "ENERGY_RATE",
        "LICENSE_COST",
        "REPLACEMENT_HORIZON"
      ],
      "evidence_ref": "fixture:transfer",
      "id": "transfer_util_energy_license_horizon"
    }
  ]
}