{
  "task_id": "task_0014",
  "asset": "BRT",
  "assetQuantity": "1.0",
  "baseCurrency": "USD",
  "journalEntry": {
    "lines": [
      {
        "ledgerAccountName": "A0284: ZGW2-BRV3-BRT-W1",
        "ledgerAccountType": "Asset",
        "drCr": "Credit",
        "amountBase": "361334.47",
        "currency": "USD",
        "isClearingAccount": false,
        "normalBalance": "Debit",
        "role": "gross"
      },
      {
        "ledgerAccountName": "X0032: Intercompany - BRT",
        "ledgerAccountType": "Expense",
        "drCr": "Debit",
        "amountBase": "361334.47",
        "currency": "USD",
        "isClearingAccount": false,
        "normalBalance": "Debit",
        "role": "gross"
      },
      {
        "ledgerAccountName": "A0284: ZGW2-BRV3-BRT-W1",
        "ledgerAccountType": "Asset",
        "drCr": "Debit",
        "amountBase": "73095.79",
        "currency": "USD",
        "isClearingAccount": false,
        "normalBalance": "Debit",
        "role": "gain_loss"
      },
      {
        "ledgerAccountName": "I0013: Realized Profit or Loss",
        "ledgerAccountType": "Income",
        "drCr": "Credit",
        "amountBase": "73095.79",
        "currency": "USD",
        "isClearingAccount": false,
        "normalBalance": "Credit",
        "role": "gain_loss"
      }
    ]
  },
  "keyLineAccounts": [
    "X0032: Intercompany - BRT"
  ],
  "realizedGainLoss": {
    "ledgerAccountName": "I0013: Realized Profit or Loss",
    "drCr": "Credit",
    "amountBase": "73095.79",
    "currency": "USD"
  },
  "totalDebitsBase": "434430.26",
  "totalCreditsBase": "434430.26",
  "hasRealizedGainLoss": true,
  "entryShape": "CR_wallet_asset",
  "tags": [
    "category:INTERCOMPANY TRANSFER",
    "shape:CR_wallet_asset",
    "lines:4",
    "asset:BRT",
    "intercompany_expense"
  ],
  "explanation": "The organization recorded this INTERCOMPANY TRANSFER as a 4-line entry: Credit 361334.47 USD to `A0284: ZGW2-BRV3-BRT-W1`; Debit 361334.47 USD to `X0032: Intercompany - BRT`; Debit 73095.79 USD to `A0284: ZGW2-BRV3-BRT-W1`; Credit 73095.79 USD to `I0013: Realized Profit or Loss`. Total debits equal total credits (434430.26 USD). The disposal realizes a gain/loss of 73095.79 USD posted to `I0013: Realized Profit or Loss`.",
  "reasoningEvidence": [
    {
      "kind": "ASSET",
      "note": "the evidence jointly narrows the treatment"
    },
    {
      "kind": "ENTITY",
      "note": "the source and counterparty legal entities decide the treatment",
      "shared": [
        "intercompany"
      ]
    },
    {
      "kind": "CLASSIFICATION",
      "note": "the source system's transaction type narrows the account family",
      "shared": [
        "intercompany"
      ]
    }
  ],
  "rubric": {
    "family": "REALIZED_GAIN_LOSS_A",
    "passThreshold": 0.85,
    "criteria": [
      {
        "id": "correct_disposal_treatment",
        "label": "Correct disposal accounting treatment",
        "weight": 0.2
      },
      {
        "id": "correct_asset_proceeds_accounts",
        "label": "Correct accounting accounts for asset/proceeds",
        "weight": 0.2
      },
      {
        "id": "correct_carrying_basis",
        "label": "Correct carrying basis",
        "weight": 0.2
      },
      {
        "id": "correct_realization_decision",
        "label": "Correct realization decision",
        "weight": 0.15
      },
      {
        "id": "correct_gain_loss_direction",
        "label": "Correct gain/loss direction",
        "weight": 0.1
      },
      {
        "id": "correct_gain_loss_amount",
        "label": "Correct gain/loss amount",
        "weight": 0.15
      }
    ]
  }
}