{
  "schema": "ARC-019-LAB-FIXTURES_v1",
  "cases": [
    {
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      "period": "2026-08",
      "recognized_revenue": 10000,
      "credits_refunds": 0,
      "direct_usage_cost": 2500,
      "payment_cost": 300,
      "customer_support_cost": 2000,
      "other_variable_cost": 500,
      "allocated_shared_cost": 2000,
      "cost_scope": {
        "direct_usage_cost": "CONTRIBUTION",
        "payment_cost": "CONTRIBUTION",
        "customer_support_cost": "CONTRIBUTION",
        "other_variable_cost": "CONTRIBUTION",
        "allocated_shared_cost": "FULLY_LOADED_ONLY"
      },
      "allocation_version": "ALLOC-v1",
      "variance_driver": "BASELINE",
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        "rev:A:2026-08",
        "usage:A:2026-08",
        "support:A:2026-08",
        "alloc:v1"
      ],
      "id": "baseline_profitable"
    },
    {
      "client_id": "CLIENT-A",
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      "credits_refunds": 0,
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      "allocated_shared_cost": 2000,
      "cost_scope": {
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        "payment_cost": "CONTRIBUTION",
        "customer_support_cost": "FULLY_LOADED_ONLY",
        "other_variable_cost": "CONTRIBUTION",
        "allocated_shared_cost": "FULLY_LOADED_ONLY"
      },
      "allocation_version": "ALLOC-v1",
      "variance_driver": "BASELINE",
      "evidence_ref": [
        "rev:A:2026-08",
        "usage:A:2026-08",
        "support:A:2026-08",
        "alloc:v1"
      ],
      "id": "support_misclassified"
    },
    {
      "client_id": "CLIENT-A",
      "period": "2026-08",
      "recognized_revenue": 10000,
      "credits_refunds": 1000,
      "direct_usage_cost": 2500,
      "payment_cost": 300,
      "customer_support_cost": 2000,
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      "allocated_shared_cost": 2000,
      "cost_scope": {
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        "payment_cost": "CONTRIBUTION",
        "customer_support_cost": "CONTRIBUTION",
        "other_variable_cost": "CONTRIBUTION",
        "allocated_shared_cost": "FULLY_LOADED_ONLY"
      },
      "allocation_version": "ALLOC-v1",
      "variance_driver": "CREDIT_AFTER_CLOSE",
      "evidence_ref": [
        "rev:A:2026-08",
        "usage:A:2026-08",
        "support:A:2026-08",
        "alloc:v1"
      ],
      "id": "post_close_refund",
      "period_closed": true,
      "post_close_adjustment": true
    },
    {
      "client_id": "CLIENT-A",
      "period": "2026-08",
      "recognized_revenue": 10000,
      "credits_refunds": 0,
      "direct_usage_cost": 2500,
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      "other_variable_cost": 500,
      "allocated_shared_cost": 2500,
      "cost_scope": {
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        "payment_cost": "CONTRIBUTION",
        "customer_support_cost": "CONTRIBUTION",
        "other_variable_cost": "CONTRIBUTION",
        "allocated_shared_cost": "FULLY_LOADED_ONLY"
      },
      "allocation_version": "ALLOC-v2",
      "variance_driver": "ALLOCATION_V2",
      "evidence_ref": [
        "rev:A:2026-08",
        "usage:A:2026-08",
        "support:A:2026-08",
        "alloc:v1"
      ],
      "id": "allocation_version_changed_unrestated",
      "comparison_allocation_version": "ALLOC-v1",
      "comparison_restated": false
    },
    {
      "client_id": "CLIENT-A",
      "period": "2026-08",
      "recognized_revenue": 10000,
      "credits_refunds": 0,
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      "cost_scope": {
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        "customer_support_cost": "CONTRIBUTION",
        "other_variable_cost": "CONTRIBUTION",
        "allocated_shared_cost": "FULLY_LOADED_ONLY"
      },
      "allocation_version": "ALLOC-v1",
      "variance_driver": "COMPARISON_SCOPE_DRIFT",
      "evidence_ref": [
        "rev:A:2026-08",
        "usage:A:2026-08",
        "support:A:2026-08",
        "alloc:v1"
      ],
      "id": "comparison_scope_mismatch",
      "comparison_cost_scope_match": false
    },
    {
      "client_id": "CLIENT-A",
      "period": "2026-08",
      "recognized_revenue": 10000,
      "credits_refunds": 0,
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      "payment_cost": null,
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      "allocated_shared_cost": 2000,
      "cost_scope": {
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        "payment_cost": "CONTRIBUTION",
        "customer_support_cost": "CONTRIBUTION",
        "other_variable_cost": "CONTRIBUTION",
        "allocated_shared_cost": "FULLY_LOADED_ONLY"
      },
      "allocation_version": "ALLOC-v1",
      "variance_driver": "MISSING_PAYMENT_EVIDENCE",
      "evidence_ref": [
        "rev:A:2026-08",
        "usage:A:2026-08",
        "support:A:2026-08",
        "alloc:v1"
      ],
      "id": "missing_payment_evidence"
    },
    {
      "client_id": "CLIENT-A",
      "period": "2026-08",
      "recognized_revenue": 8000,
      "credits_refunds": 0,
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      "payment_cost": 200,
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      "allocated_shared_cost": 5000,
      "cost_scope": {
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        "payment_cost": "CONTRIBUTION",
        "customer_support_cost": "CONTRIBUTION",
        "other_variable_cost": "CONTRIBUTION",
        "allocated_shared_cost": "FULLY_LOADED_ONLY"
      },
      "allocation_version": "ALLOC-v1",
      "variance_driver": "HIGH_SHARED_ALLOCATION",
      "evidence_ref": [
        "rev:A:2026-08",
        "usage:A:2026-08",
        "support:A:2026-08",
        "alloc:v1"
      ],
      "id": "contribution_positive_fully_loaded_negative"
    },
    {
      "client_id": "CLIENT-A",
      "period": "2026-08",
      "recognized_revenue": 10000,
      "credits_refunds": 500,
      "direct_usage_cost": 2500,
      "payment_cost": 300,
      "customer_support_cost": 1000,
      "other_variable_cost": 500,
      "allocated_shared_cost": 2500,
      "cost_scope": {
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        "payment_cost": "CONTRIBUTION",
        "customer_support_cost": "CONTRIBUTION",
        "other_variable_cost": "CONTRIBUTION",
        "allocated_shared_cost": "FULLY_LOADED_ONLY"
      },
      "allocation_version": "ALLOC-v2",
      "variance_driver": "CREDIT|SUPPORT_AUTOMATION|ALLOCATION_V2",
      "evidence_ref": [
        "rev:A:2026-08",
        "usage:A:2026-08",
        "support:A:2026-08",
        "alloc:v1"
      ],
      "id": "transfer_credit_support_down_allocation_v2",
      "comparison_allocation_version": "ALLOC-v1",
      "comparison_restated": true
    }
  ]
}
