{
  "version": 1,
  "activeMonth": "2026-01",
  "settings": {
    "businessName": "Phoenix Sample Co LLC",
    "currency": "USD",
    "basis": "cash",
    "fiscalYearStartMonth": 1,
    "advisorName": "Skyes Over London LC",
    "contactEmail": "SkyesOverLondonLC@solenterprises.org",
    "clientNotes": "Synthetic dataset generated for stress-testing the Audit-Ready Console. Replace with real data when ready."
  },
  "checklist": [
    {
      "id": "c_bank_sep",
      "title": "Separate business bank account",
      "desc": "No mixed personal spending; if it exists, label it clearly.",
      "done": true
    },
    {
      "id": "c_reconcile",
      "title": "Bank deposits reconciled monthly",
      "desc": "Every deposit tied to an invoice/payment or sales entry.",
      "done": true
    },
    {
      "id": "c_invoices",
      "title": "Invoices tracked (if invoicing)",
      "desc": "Invoice #, issue, due, amount, status, paid date + ref.",
      "done": true
    },
    {
      "id": "c_receipts",
      "title": "Receipts/records for expenses",
      "desc": "Receipts or invoices for major expenses; consistent categorization.",
      "done": false
    },
    {
      "id": "c_cogs_opex",
      "title": "COGS vs OpEx separated",
      "desc": "Delivery costs vs overhead so margins are explainable.",
      "done": true
    },
    {
      "id": "c_monthly_pl",
      "title": "Monthly P&L produced",
      "desc": "At least 12 months is ideal; no missing months.",
      "done": true
    },
    {
      "id": "c_tax_ready",
      "title": "Tax and payroll records organized",
      "desc": "W-9s/invoices for contractors; payroll reports if applicable.",
      "done": false
    },
    {
      "id": "c_customer_risk",
      "title": "Customer concentration noted",
      "desc": "If one client is >25% revenue, document it and mitigation plan.",
      "done": false
    },
    {
      "id": "c_refunds",
      "title": "Refunds/chargebacks logged",
      "desc": "Refunds/chargebacks recorded so revenue is clean.",
      "done": true
    },
    {
      "id": "c_consistency",
      "title": "Consistency narrative ready",
      "desc": "Explain seasonal spikes, promos, large one-offs, and trends.",
      "done": true
    }
  ],
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