{"schema_version":1,"experiment_id":"eoa_inverse_innovation_exp12_substrate_denial72_20260805","research_id":"eoa_inverse_innovation_exp12_light_screen_20260805","cell_id":"disequilibrium_leverage_and_dissipation_management__accounting_auditing","search_lanes":{"direct_problem_and_intervention":{"queries":["bulk liquid inventory accounting cutoff transfer in transit tank gauging line fill audit","portable positive displacement flow meter mechanical register liquid first party product"],"source_ids":["SRC1","SRC3","SRC4"],"no_result_note":null},"synonyms_and_historical_terms":{"queries":["API MPMS tank gauging inventory transfers line fill custody transfer meter","custody transfer static tank gauge line fullness verification"],"source_ids":["SRC2","SRC4"],"no_result_note":null},"products_practices_and_standards":{"queries":["OIML R 117 positive displacement meter liquid measuring systems pressure loss gas viscosity","temporary inline flow meter positive displacement mechanical totalizer bypass first party"],"source_ids":["SRC2","SRC3"],"no_result_note":null},"component_combination":{"queries":["temporary portable positive displacement meter proving bulk liquid transfer mechanical register bypass","removable reference meter mechanical totalizer relief bypass accounting cutoff audit"],"source_ids":["SRC2","SRC3","SRC4"],"no_result_note":"The search found transportable dynamic measuring systems, nonpowered mechanical-register positive-displacement meters, and line-fullness controls, but no retained source describing their exact combination as a removable accounting-cut-off audit spool with a passive differential-pressure bypass."}},"sources":[{"source_id":"SRC1","title":"Spotlight: Staff Update on 2024 Inspection Activities","publisher":"Public Company Accounting Oversight Board","url":"https://pcaobus.org/documents/staff-update-2024-inspection-activities-spotlight.pdf","source_type":"OFFICIAL_GUIDANCE","claims_supported":["Inventory on hand at a point in time can present a significant risk of material misstatement.","PCAOB inspectors observed audit deficiencies involving period-end inventory listings, physical-inventory adjustments, inventory reconciliation, and testing inventory movement between observation and period end."]},{"source_id":"SRC2","title":"OIML R 117-1:2019—Dynamic measuring systems for liquids other than water, Part 1: Metrological and technical requirements","publisher":"International Organization of Legal Metrology","url":"https://www.oiml.org/en/files/pdf_r/r117-1-e19.pdf","source_type":"OFFICIAL_STANDARD","claims_supported":["Dynamic liquid measurement systems are established standardized technology, including transportable systems and pipeline or ship-loading systems.","Pressure loss, gas or air entry, incomplete pipe filling, temperature effects, leak-tightness, pressure, and flow-range limits can affect measurement validity.","The standard addresses pressure gauges, gas elimination, prevention of reverse flow, and verification that flow remains inside the measuring range."]},{"source_id":"SRC3","title":"Flow Meters: Industrial Oval Gear, Turbine & Diesel","publisher":"Macnaught USA","url":"https://www.macnaughtusa.com/collections/flow-meters","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["Commercial positive-displacement oval-gear meters directly measure liquid volume and are used in fuel, oil, solvent, and hydraulic applications.","Commercial M-series meters combine positive displacement with a nonpowered mechanical register and are marketed for mobile fluid-transfer operations.","Product suitability is bounded by liquid cleanliness, viscosity, pressure, hazardous-area classification, and other application conditions."]},{"source_id":"SRC4","title":"ConocoPhillips Company—Crude Oil and Condensate Quantity and Quality Determination Guidelines","publisher":"U.S. Securities and Exchange Commission EDGAR","url":"https://www.sec.gov/Archives/edgar/data/1392091/000139209118000070/exhibit103.htm","source_type":"OTHER","claims_supported":["Filed commercial guidelines prefer calibrated custody-transfer meters and alternatively permit static tank gauging before and after transfer.","The guidelines require line-fullness verification before marine custody transfer under API MPMS Chapter 17.6.","They require static-tank conditions for gauging and temperature and pressure correction of volume measurements."]}],"problem_evidence":{"status":"PARTLY_SUPPORTED","finding":"The problem class is visible: official inspection material identifies deficiencies in auditing inventory movement and point-in-time inventory, while filed bulk-liquid measurement guidelines require static gauging conditions and explicit line-fullness verification. These sources support cut-off and in-transit measurement sensitivity, but do not directly quantify the proposal's specific duplication, omission, or wrong-period incidence for transfers already underway.","source_ids":["SRC1","SRC4"]},"closest_prior_art":[{"name":"Calibrated custody-transfer meter combined with static tank gauging and line-fullness verification","source_ids":["SRC2","SRC4"],"overlap":"Established practice already measures transferred liquid dynamically with calibrated meters and controls the effects of static-tank conditions, pipe filling, temperature, pressure, air, and reverse flow.","remaining_difference":"The proposal positions a second, removable meter as an auditor-witnessed reference specifically across an accounting cut-off, rather than using the facility's normal custody-transfer system."},{"name":"Commercial mobile positive-displacement meter with a nonpowered mechanical register","source_ids":["SRC2","SRC3"],"overlap":"Commercial products already use process flow to rotate positive-displacement elements and mechanically totalize volume without software; standards also recognize transportable dynamic measuring systems.","remaining_difference":"The retained sources do not show the exact removable test-spool package comprising an independent cut-off-audit purpose, inlet/outlet gauges, a metrologically accounted passive relief bypass, isolation, and blank-spool restoration."}],"prior_art_disposition":"ADJACENT_PRIOR_ART","contrastive_claim_remaining":"In a preauthorized nonhazardous bench loop that emulates a transfer spanning cut-off, a removable, independently calibrated mechanical positive-displacement spool can preserve a boundary-specific cumulative reading independent of installed accounting systems while meeting predeclared limits of no more than 1.0% absolute volume error against a gravimetric reference, no visible leakage or zero-flow register creep, no bypass opening, and added differential pressure no greater than 10% of available loop head.","contrastive_claim_falsifier":"The claim is falsified if any declared flow-and-viscosity condition produces absolute volume error above 1.0%, unmeasured bypass flow, leakage, register creep, gas-related instability, or differential pressure above 10% of available loop head; it is also practically displaced if an independently calibrated installed boundary meter already supplies equivalent cut-off evidence.","gates":{"adequate_source_search":{"status":"PASS","rationale":"Four search lanes covered direct wording, custody-transfer and line-fill terminology, standards and products, and component combinations. Exactly four opened sources from four publishers were retained, including official guidance, an official standard, and a first-party product source.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"supported_problem":{"status":"PASS","rationale":"Official audit inspection evidence makes point-in-time inventory and inventory-movement testing visible, and filed bulk-liquid guidelines show that static conditions and line fullness materially constrain transfer measurement. Support is partial rather than incidence-specific.","source_ids":["SRC1","SRC4"]},"distinct_testable_claim":{"status":"PASS","rationale":"Although the core meter mechanism and mobile mechanical-register products are established, the remaining claim is narrowly contrastive and falsifiable: an independently calibrated removable cut-off reference spool must meet explicit error, pressure-loss, leakage, bypass, and creep limits.","source_ids":["SRC2","SRC3","SRC4"]},"bounded_next_test":{"status":"PASS","rationale":"A single contained-loop trial with nonhazardous surrogate liquid, a gravimetric reference, limited flow and viscosity conditions, direct differential-pressure readings, and immediate stop criteria can test the remaining claim without production installation.","source_ids":["SRC2","SRC3"]},"no_obvious_safety_or_authority_stop":{"status":"PASS","rationale":"No obvious stop applies to the proposed low-energy, nonhazardous contained bench test. Production or hazardous-line installation would require facility authority and application-specific engineering because standards and product materials identify pressure, gas, flow-range, fluid-compatibility, and hazardous-area constraints.","source_ids":["SRC2","SRC3"]}},"screen_survival":true,"world_novelty_boundary":"This bounded screen found established dynamic liquid measuring systems, transportable measurement, nonpowered mechanical-register positive-displacement meters, static tank gauging, and line-fullness verification. It did not establish whether the exact audit-specific removable-spool combination exists elsewhere and cannot establish world novelty, patentability, market size, expert acceptance, or realized value."}