{"schema_version":1,"experiment_id":"eoa_inverse_innovation_exp09_archetype_breadth150_20260804","research_id":"eoa_inverse_innovation_exp09_light_prior_art_20260804","cell_id":"constraint_propagation_and_decoupling__accounting_auditing","search_lanes":{"direct_problem_and_intervention":{"queries":["consolidated cash flow reconciliation foreign currency translation intercompany eliminations common causes close","\"constraint propagation\" accounting reconciliation"],"source_ids":["SRC1","SRC2","SRC3"],"no_result_note":null},"synonyms_and_historical_terms":{"queries":["flow-based consolidation account-flow mapping cash flow intercompany reconciliation","reconciliation graph unexplained variance accounting constraints"],"source_ids":["SRC2","SRC3"],"no_result_note":null},"products_practices_and_standards":{"queries":["site:docs.oracle.com FCCS cash flow reconciliation opening balance foreign exchange movement dimension","site:sap.com cash flow reconciliation consolidation mapping foreign currency official"],"source_ids":["SRC1","SRC2"],"no_result_note":null},"component_combination":{"queries":["constraint network separator decomposition independent subproblems recomposition","graph separator model based diagnosis constraint propagation root causes"],"source_ids":["SRC3","SRC4"],"no_result_note":null}},"sources":[{"source_id":"SRC1","title":"Check Known Consolidation Issues","publisher":"Oracle","url":"https://docs.oracle.com/en/cloud/saas/enterprise-performance-management-common/tsepm/8_troubleshoot_data_deviation_consolidation_common_issues_step3-1.html","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["Multicurrency consolidation systems can produce unexpected consolidated numbers and out-of-balance results from opening-balance, foreign-exchange, CTA, hierarchy, shared-member, and custom-formula issues.","Oracle's prescribed practice is to inspect implicated metadata, rerun consolidation or translation, and verify the result, demonstrating a real troubleshooting burden but not constraint-derived partitioning."]},{"source_id":"SRC2","title":"SAP BusinessObjects Planning and Consolidation 7.0 Starter Kit for IFRS—Configuration Design","publisher":"SAP","url":"https://help.sap.com/doc/1dfbd4a516d145c08a45f0e7e9729cfb/7.0/en-US/SAP_BPC_70_Starter_Kit_for_IFRS_-_Configuration_designE.PDF","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["Established consolidation practice already connects cash-flow calculation, intercompany reconciliation, entity and account dimensions, opening and closing flows, reporting currency, audit-source identifiers, and translation rates.","The documented CFMapping dimension maps account-flow combinations to cash-flow accounts, and journal validation rules constrain allowable flows.","The guide does not describe propagating a statement residual to eliminate candidate causes, deriving investigation separators, or testing recomposed investigation conclusions."]},{"source_id":"SRC3","title":"Multi-way Optimal Reconciliation and Recommendation, US Patent 11,562,439","publisher":"Justia / International Business Machines Corporation","url":"https://patents.justia.com/patent/11562439","source_type":"OTHER","claims_supported":["Prior art constructs a reconciliation graph over journal entries from multiple accounting systems, optimizes graph edges to minimize unexplained variance, and enforces accounting constraints including zero-balance and profit-and-loss constraints.","The system recommends journal-entry actions and updates the graph using user feedback.","The disclosed graph is aimed at transaction matching and recommendation, not consolidated cash-flow residual propagation, separator-derived work allocation, or shadow recomposition against all original statement invariants."]},{"source_id":"SRC4","title":"Fast and Parallel Decomposition of Constraint Satisfaction Problems","publisher":"Springer Nature, Constraints","url":"https://link.springer.com/article/10.1007/s10601-022-09332-1","source_type":"PRIMARY_RESEARCH","claims_supported":["Balanced-separator decomposition of a constraint hypergraph into smaller subcomponents that can be processed in parallel is established prior art.","Special separator edges preserve conditions needed to combine recursively produced subproblem decompositions into an overall decomposition.","The research is domain-general and does not instantiate accounting residual diagnosis, evidentiary task packets, tolerance governance, or financial-statement recomposition."]}],"problem_evidence":{"status":"PARTLY_SUPPORTED","finding":"The core technical problem is visible: official Oracle documentation identifies opening-balance, FX, CTA, hierarchy, and formula defects that cause unexpected or out-of-balance consolidated results, while SAP documents that cash-flow outputs depend jointly on account-flow mappings, currencies, entities, intercompany data, journal validation, and source dimensions. The retained sources do not directly establish the proposal's stronger organizational assertion that entity/account assignment commonly duplicates investigations or that locally plausible fixes create new consolidated failures.","source_ids":["SRC1","SRC2"]},"closest_prior_art":[{"name":"IBM Multi-way Optimal Reconciliation and Recommendation","source_ids":["SRC3"],"overlap":"Uses a graph of journal entries spanning accounting systems, accounting constraints, unexplained-variance minimization, candidate relationships, recommended actions, and iterative graph updates.","remaining_difference":"It does not model the complete consolidated cash-flow rollforward, propagate a specific residual into required/excluded/bounded causes, identify separators for independent evidence tasks, or recompose all hypothetical conclusions against the original consolidation equations."},{"name":"SAP BPC IFRS Starter Kit cash-flow and consolidation model","source_ids":["SRC2"],"overlap":"Combines cash-flow calculation from consolidation data with account-flow mappings, opening/closing movements, currencies, entities, intercompany reconciliation, audit-source dimensions, and journal validation.","remaining_difference":"It supplies an integrated calculation and control model but does not disclose residual-driven domain reduction, proof of investigation independence through separators, or global recomposition of separately developed hypothetical conclusions."},{"name":"Balanced-separator decomposition of constraint-satisfaction hypergraphs","source_ids":["SRC4"],"overlap":"Formalizes separator-based division into subcomponents, parallel subproblem processing, boundary information, and combination into an overall decomposition.","remaining_difference":"It does not apply the method to accounting diagnosis, cash-flow reconciliation, audit evidence, tolerance budgets, journal authority, or preservation of ledger and statement invariants."}],"prior_art_disposition":"ADJACENT_PRIOR_ART","contrastive_claim_remaining":"For a bounded consolidated cash-flow exception, propagating the observed residual through an auditable signed accounting-constraint network before work allocation will reproducibly exclude or bound infeasible causes and expose separator variables; assigning only the resulting clusters and then shadow-recomposing all conclusions will retain the verified cause and produce fewer cross-cluster residual changes or global tie-out violations than entity-, account-, or line-owner allocation. The retained art shows the domain model, accounting reconciliation graphs, and separator decomposition separately, but not this ordered combination.","contrastive_claim_falsifier":"The claim is falsified if replay of a documented case shows any verified cause was excluded, implication trails cannot be reproduced, propagation does not materially reduce the candidate set, purportedly separate clusters change one another's residuals, recomposition violates an original hard equation, or the comparator performs at least as well on verified-cause retention, independent packets, violations, and analyst time.","gates":{"adequate_source_search":{"status":"PASS","rationale":"The bounded search covered direct phrasing, historical and synonymous consolidation terminology, first-party products and practices, accounting-reconciliation graphs, and separator-based component combinations. Exactly four retained sources from four publication contexts were opened.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"supported_problem":{"status":"PASS","rationale":"Official product documentation directly shows multicurrency consolidation inaccuracies and tightly connected cash-flow, mapping, movement, intercompany, currency, journal-validation, and lineage elements. Evidence for the specific work-allocation pathology remains indirect, so the problem is partly rather than fully supported.","source_ids":["SRC1","SRC2"]},"distinct_testable_claim":{"status":"PASS","rationale":"The remaining distinction is an observable sequence—residual propagation and candidate reduction, separator-derived assignment, then global shadow recomposition—with measurable failure criteria. None of the retained sources discloses that complete accounting-specific sequence.","source_ids":["SRC2","SRC3","SRC4"]},"bounded_next_test":{"status":"PASS","rationale":"One closed period, one documented failure, immutable extracts, no more than 30 linked exceptions, blinded encoding, and comparison with the recorded resolution is a bounded replay. Verified-cause retention, reproducible exclusions, cluster interference, recomposition violations, and analyst time are measurable.","source_ids":["SRC1","SRC2","SRC3"]},"no_obvious_safety_or_authority_stop":{"status":"PASS","rationale":"A read-only shadow replay with immutable extracts and hypothetical conclusions creates no obvious safety or accounting-authority stop if access is approved, tolerances and hard constraints remain controller-approved, auditors retain independence, and no journal or mapping is posted automatically. Confidentiality, model error, and automation bias require controls but do not preclude the bounded test.","source_ids":["SRC1","SRC2"]}},"screen_survival":true,"world_novelty_boundary":"This bounded four-source screen supports only an adjacent-prior-art disposition and a testable residual distinction. It cannot establish world novelty, patentability or freedom to operate, market size, expert acceptance, implementation feasibility at scale, or realized audit and close value."}