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📚 A year of receivables. One number. Can your agent get it?
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- 2
- solutions
- 2
- spent
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10 cases
Each case feeds files from inputs/<id>/ to the solution, expects files in expected/<id>/, and is scored by judge.py then aggregated by grader.py.
cases (10)
▸case_016-month close, aged open after; supplement gap, decoy prior-year ledger, re-coded customer, mid-year policy change.
input
README.md
# Year-end receivables
Close out the Accounts Receivable ledger for 2026 and answer the question below.
## What is here
- `ledgers/` — the monthly ledger extracts for account 1200
- `policy/allocation-memo.md` — how receipts have been allocated so far
- `masters/counterparties.csv` — the customer master
- `index/documents.csv` — resolves the `Ref doc` column to a voucher
Not everything in `ledgers/` belongs to this year's account 1200 close. Check
what you are reading before you use it.
## Question
How much was still owed at the end of the year on invoices billed on or after 2026-03-22?
## Output
Print the answer on its own line, prefixed exactly like this:
ANSWER: 12345.67
A plain amount, no currency symbol and no thousands separators. You may write
whatever else you like before or after that line; only the `ANSWER:` line is
read.
index/documents.csv
document_id,voucher,document_type
DOC-11992,AR-00028,invoice
DOC-12189,AR-00004,invoice
DOC-12238,AR-00032,invoice
DOC-13111,AR-00017,invoice
DOC-16591,AR-00003,invoice
DOC-18698,AR-00016,invoice
DOC-18970,AR-00002,invoice
DOC-21572,AR-00071,invoice
DOC-21735,AR-00061,invoice
DOC-23447,AR-00022,invoice
DOC-24494,AR-00018,invoice
DOC-25008,AR-00021,invoice
DOC-26852,AR-00023,invoice
DOC-27005,AR-00001,invoice
DOC-28240,AR-00009,invoice
DOC-28575,AR-00048,invoice
DOC-29155,AR-00056,invoice
DOC-31516,AR-00051,invoice
DOC-32784,AR-00035,invoice
DOC-32920,AR-00057,invoice
DOC-33518,AR-00046,invoice
DOC-34061,AR-00047,invoice
DOC-42765,AR-00064,invoice
DOC-44651,AR-00049,invoice
DOC-45837,AR-00033,invoice
DOC-47247,AR-00006,invoice
DOC-48048,AR-00030,invoice
DOC-50823,AR-00031,invoice
DOC-50891,AR-00005,invoice
DOC-55291,AR-00039,invoice
DOC-56963,AR-00052,invoice
DOC-60060,AR-00040,invoice
DOC-66195,AR-00025,invoice
DOC-67928,AR-00037,invoice
DOC-68947,AR-00010,invoice
DOC-69258,AR-00015,invoice
DOC-72942,AR-00034,invoice
DOC-73854,AR-00027,invoice
DOC-75949,AR-00044,invoice
DOC-76092,AR-00024,invoice
DOC-77257,AR-00029,invoice
DOC-79225,AR-00065,invoice
DOC-80214,AR-00043,invoice
DOC-81759,AR-00019,invoice
DOC-85643,AR-00070,invoice
DOC-85816,AR-00012,invoice
DOC-87414,AR-00008,invoice
DOC-90082,AR-00038,invoice
DOC-92260,AR-00066,invoice
DOC-92368,AR-00007,invoice
DOC-93643,AR-00062,invoice
DOC-98404,AR-00054,invoice
DOC-99507,AR-00050,invoice
ledgers/2025-12.txt
Accounts Receivable — Account 1200 Trade Debtors — 2025-12 (prior year)
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2025-01-02 AR-900001 Service billed C-FAIR 5,367.87 5,367.87
2025-01-04 AR-900002 DOC-27005 Payment received C-FAIR 5,367.87 0.00
2025-01-11 AR-900003 Service billed C-FAIR 7,053.58 7,053.58
2025-01-13 AR-900004 Invoice raised C-DELT 3,298.77 10,352.35
2025-01-14 AR-900005 Freight recharged C-ANCH 2,475.20 12,827.55
2025-01-16 AR-900006 DOC-27005 Payment received C-FAIR 7,053.58 5,773.97
2025-01-16 AR-900007 Service billed C-EAST 7,742.64 13,516.61
2025-01-18 AR-900008 Late-payment charge C-CEDA 8,248.35 21,764.96
2025-01-23 AR-900009 Settlement received C-DELT 3,298.77 18,466.19
2025-01-25 AR-900010 Service billed C-FAIR 8,174.23 26,640.42
2025-01-28 AR-900011 Service billed C-EAST 1,204.42 27,844.84
2025-01-30 AR-900012 Service billed C-CEDA 7,713.72 35,558.56
Closing balance 35,558.56
ledgers/2026-01.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-01
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-01-03 AR-00001 Invoice raised C-DELT 9,157.28 9,157.28
2026-01-03 AR-00002 Goods dispatched C-BAYL 3,429.93 12,587.21
2026-01-06 AR-00003 Goods dispatched C-EAST 458.04 13,045.25
2026-01-09 AR-00004 Goods dispatched C-EAST 7,596.00 20,641.25
2026-01-19 AR-00005 Goods dispatched C-EAST 1,724.90 22,366.15
2026-01-20 AR-00006 Invoice raised C-CEDW 5,821.76 28,187.91
2026-01-21 AR-00007 Goods dispatched C-ANCH 254.85 28,442.76
2026-01-25 AR-00008 Freight recharged C-FAIR 7,074.95 35,517.71
2026-01-28 AR-00009 Invoice raised C-DELT 9,386.75 44,904.46
2026-01-28 AR-00010 Late-payment charge C-DELT 7,192.91 52,097.37
2026-01-29 AR-00011 Settlement received C-FAIR 1,156.82 50,940.55
2026-01-31 AR-00012 Invoice raised C-BAYL 8,300.06 59,240.61
Closing balance 59,240.61
ledgers/2026-02.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-02
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 59,240.61
2026-02-01 AR-00013 Settlement received C-DELT 3,834.66 55,405.95
2026-02-02 AR-00014 DOC-68947 Payment received C-DELT 4,985.93 50,420.02
2026-02-06 AR-00015 Goods dispatched C-DELT 9,059.06 59,479.08
2026-02-10 AR-00016 Invoice raised C-CEDW 9,003.86 68,482.94
2026-02-12 AR-00017 Invoice raised C-DELT 7,464.74 75,947.68
2026-02-14 AR-00018 Invoice raised C-DELT 9,153.35 85,101.03
2026-02-16 AR-00019 Invoice raised C-FAIR 9,334.52 94,435.55
2026-02-23 AR-00020 DOC-92368 Credit note issued C-ANCH 254.85 94,180.70
2026-02-25 AR-00021 Service billed C-ANCH 5,290.40 99,471.10
2026-02-26 AR-00022 Invoice raised C-CEDW 2,278.66 101,749.76
2026-02-26 AR-00023 Goods dispatched C-CEDW 4,575.32 106,325.08
2026-02-26 AR-00024 Service billed C-ANCH 2,192.72 108,517.80
Closing balance 108,517.80
ledgers/2026-03-supplement.txt
Late-posted entries for 2026-03, booked after that month's extract was taken.
These entries are part of account 1200 and of the 2026 close.
Accounts Receivable — Account 1200 Trade Debtors — 2026-03 supplement
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-03-23 AR-00034 Invoice raised C-ANCH 3,479.60 3,479.60
2026-03-30 AR-00035 Invoice raised C-EAST 5,924.97 9,404.57
2026-03-30 AR-00036 DOC-50823 Payment received C-ANCH 8,002.65 1,401.92
Closing balance 1,401.92
ledgers/2026-03.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-03
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 108,517.80
2026-03-01 AR-00025 Service billed C-FAIR 7,340.16 115,857.96
2026-03-08 AR-00026 DOC-76092 Settlement received C-ANCH 7,483.12 108,374.84
2026-03-15 AR-00027 Invoice raised C-DELT 5,095.29 113,470.13
2026-03-16 AR-00028 Goods dispatched C-CEDW 7,854.88 121,325.01
2026-03-17 AR-00029 Freight recharged C-EAST 2,602.56 123,927.57
2026-03-17 AR-00030 Invoice raised C-FAIR 7,026.31 130,953.88
2026-03-19 AR-00031 Freight recharged C-ANCH 8,121.04 139,074.92
2026-03-21 AR-00032 Invoice raised C-EAST 2,814.44 141,889.36
2026-03-22 AR-00033 Invoice raised C-EAST 5,472.43 147,361.79
Closing balance 147,361.79
ledgers/2026-04.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-04
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 148,763.71
2026-04-01 AR-00037 Goods dispatched C-ANCH 4,838.83 153,602.54
2026-04-01 AR-00038 Freight recharged C-BAYL 3,889.84 157,492.38
2026-04-03 AR-00039 Goods dispatched C-BAYL 1,153.27 158,645.65
2026-04-05 AR-00040 Invoice raised C-DELT 5,886.53 164,532.18
2026-04-07 AR-00041 DOC-67928 Payment received C-ANCH 5,143.02 159,389.16
2026-04-09 AR-00042 DOC-11992 Payment received C-CEDW 4,408.36 154,980.80
2026-04-11 AR-00043 Invoice raised C-BAYL 2,179.28 157,160.08
2026-04-15 AR-00044 Service billed C-EAST 1,076.39 158,236.47
2026-04-17 AR-00045 Payment received C-DELT 3,864.42 154,372.05
2026-04-18 AR-00046 Service billed C-EAST 2,239.90 156,611.95
2026-04-19 AR-00047 Service billed C-FAIR 4,297.60 160,909.55
2026-04-22 AR-00048 Service billed C-FAIR 1,862.02 162,771.57
Closing balance 162,771.57
ledgers/2026-05.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-05
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 162,771.57
2026-05-02 AR-00049 Invoice raised C-FAIR 1,856.59 164,628.16
2026-05-03 AR-00050 Service billed C-CEDA 8,314.64 172,942.80
2026-05-04 AR-00051 Goods dispatched C-BAYL 387.57 173,330.37
2026-05-05 AR-00052 Service billed C-ANCH 3,144.23 176,474.60
2026-05-10 AR-00053 DOC-48048 Settlement received C-FAIR 8,511.74 167,962.86
2026-05-10 AR-00054 Late-payment charge C-DELT 7,292.13 175,254.99
2026-05-13 AR-00055 Settlement received C-FAIR 3,584.96 171,670.03
2026-05-14 AR-00056 Invoice raised C-CEDA 7,526.14 179,196.17
2026-05-15 AR-00057 Goods dispatched C-CEDA 1,748.48 180,944.65
2026-05-18 AR-00058 DOC-29155 Payment received C-CEDA 3,077.57 177,867.08
2026-05-30 AR-00059 Payment received C-BAYL 4,896.43 172,970.65
2026-05-30 AR-00060 Payment received C-DELT 8,935.00 164,035.65
Closing balance 164,035.65
ledgers/2026-06.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-06
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 164,035.65
2026-06-01 AR-00061 Service billed C-CEDA 3,878.41 167,914.06
2026-06-01 AR-00062 Goods dispatched C-BAYL 7,406.73 175,320.79
2026-06-05 AR-00063 Payment received C-EAST 1,525.28 173,795.51
2026-06-06 AR-00064 Invoice raised C-ANCH 8,303.18 182,098.69
2026-06-07 AR-00065 Goods dispatched C-EAST 8,179.63 190,278.32
2026-06-11 AR-00066 Invoice raised C-DELT 3,009.16 193,287.48
2026-06-17 AR-00067 DOC-32784 Payment received C-EAST 1,426.07 191,861.41
2026-06-18 AR-00068 DOC-34061 Credit note issued C-FAIR 5,638.00 186,223.41
2026-06-22 AR-00069 DOC-44651 Payment received C-FAIR 886.05 185,337.36
2026-06-24 AR-00070 Service billed C-DELT 3,503.99 188,841.35
2026-06-29 AR-00071 Invoice raised C-BAYL 9,014.89 197,856.24
2026-06-30 AR-00072 DOC-18698 Payment received C-CEDA 8,266.93 189,589.31
Closing balance 189,589.31
masters/counterparties.csv
code,name,status,note
C-ANCH,Anchor Distributors,active,
C-BAYL,BayLine Foods,active,
C-CEDW,Cedarworks Ltd,superseded,"re-coded to C-CEDA with effect from 2026-05-01; same legal entity, same account"
C-CEDA,Cedarworks Ltd,active,formerly C-CEDW
C-DELT,Delta Freight Co,active,
C-EAST,Eastgate Packaging,active,
C-FAIR,Fairmont Supplies,active,
policy/allocation-memo.md
Allocation memo — Accounts Receivable
Cash and credit notes are allocated to open invoices under the allocation policy in force. The schedule below records how each receipt was allocated. It has been worked through to 2026-05-10 and stops there; the remainder of the year has not yet been allocated.
Cash received in excess of what the customer owed at that moment is parked as unapplied. This account does not carry unapplied cash forward against invoices raised later.
Date Voucher Ref doc Amount Allocated to
----------------------------------------------------------------------------------------------------
2026-01-29 AR-00011 1,156.82 AR-00008 1,156.82
2026-02-01 AR-00013 3,834.66 AR-00001 3,834.66
2026-02-02 AR-00014 DOC-68947 4,985.93 AR-00010 4,985.93
2026-02-23 AR-00020 DOC-92368 254.85 AR-00007 254.85
2026-03-08 AR-00026 DOC-76092 7,483.12 AR-00024 2,192.72 AR-00021 5,290.40
2026-03-30 AR-00036 DOC-50823 8,002.65 AR-00031 8,002.65
2026-04-07 AR-00041 DOC-67928 5,143.02 AR-00031 118.39 AR-00034 3,479.60 AR-00037 1,545.03
2026-04-09 AR-00042 DOC-11992 4,408.36 AR-00006 4,408.36
2026-04-17 AR-00045 3,864.42 AR-00001 3,864.42
2026-05-10 AR-00053 DOC-48048 8,511.74 AR-00008 5,918.13 AR-00019 2,593.61
expected output
answer.json
{
"id": "case_01",
"question_kind": "aged_open_after",
"answer": "110841.80",
"answer_kind": "money",
"months": 6,
"gap_month": 3,
"gap_entries": 3
}Scored by judge.py — see Scoring logic below for the full rule.
▸case_027-month close, open total cp; supplement gap, decoy prior-year ledger, re-coded customer, mid-year policy change.
input
README.md
# Year-end receivables
Close out the Accounts Receivable ledger for 2026 and answer the question below.
## What is here
- `ledgers/` — the monthly ledger extracts for account 1200
- `policy/allocation-memo.md` — how receipts have been allocated so far
- `masters/counterparties.csv` — the customer master
- `index/documents.csv` — resolves the `Ref doc` column to a voucher
Not everything in `ledgers/` belongs to this year's account 1200 close. Check
what you are reading before you use it.
## Question
How much did Anchor Distributors still owe at the end of the year?
## Output
Print the answer on its own line, prefixed exactly like this:
ANSWER: 12345.67
A plain amount, no currency symbol and no thousands separators. You may write
whatever else you like before or after that line; only the `ANSWER:` line is
read.
index/documents.csv
document_id,voucher,document_type
DOC-10805,AR-00016,invoice
DOC-11337,AR-00057,invoice
DOC-16721,AR-00027,invoice
DOC-20636,AR-00007,invoice
DOC-21397,AR-00046,invoice
DOC-27614,AR-00053,invoice
DOC-28538,AR-00017,invoice
DOC-28665,AR-00029,invoice
DOC-30002,AR-00010,invoice
DOC-30970,AR-00033,invoice
DOC-32209,AR-00065,invoice
DOC-34279,AR-00037,invoice
DOC-34444,AR-00062,invoice
DOC-35540,AR-00020,invoice
DOC-35773,AR-00023,invoice
DOC-36096,AR-00075,invoice
DOC-36852,AR-00047,invoice
DOC-37172,AR-00044,invoice
DOC-40176,AR-00008,invoice
DOC-40423,AR-00001,invoice
DOC-41859,AR-00063,invoice
DOC-44062,AR-00036,invoice
DOC-47851,AR-00022,invoice
DOC-48266,AR-00068,invoice
DOC-50805,AR-00019,invoice
DOC-53518,AR-00040,invoice
DOC-53998,AR-00061,invoice
DOC-54245,AR-00071,invoice
DOC-57332,AR-00048,invoice
DOC-58587,AR-00012,invoice
DOC-58876,AR-00014,invoice
DOC-62795,AR-00064,invoice
DOC-65599,AR-00080,invoice
DOC-66275,AR-00060,invoice
DOC-68774,AR-00049,invoice
DOC-74741,AR-00004,invoice
DOC-75510,AR-00032,invoice
DOC-76568,AR-00021,invoice
DOC-77771,AR-00034,invoice
DOC-78339,AR-00082,invoice
DOC-79127,AR-00002,invoice
DOC-84046,AR-00039,invoice
DOC-84252,AR-00058,invoice
DOC-86489,AR-00055,invoice
DOC-87691,AR-00005,invoice
DOC-88448,AR-00076,invoice
DOC-89849,AR-00003,invoice
DOC-93338,AR-00059,invoice
DOC-98487,AR-00084,invoice
ledgers/2025-12.txt
Accounts Receivable — Account 1200 Trade Debtors — 2025-12 (prior year)
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2025-01-05 AR-900001 Invoice raised C-DELT 7,124.72 7,124.72
2025-01-06 AR-900002 Invoice raised C-DELT 385.92 7,510.64
2025-01-08 AR-900003 Freight recharged C-EAST 7,047.46 14,558.10
2025-01-11 AR-900004 DOC-89849 Credit note issued C-EAST 7,047.46 7,510.64
2025-01-14 AR-900005 Service billed C-BAYL 2,964.07 10,474.71
2025-01-15 AR-900006 Goods dispatched C-CEDA 2,853.12 13,327.83
2025-01-19 AR-900007 Service billed C-BAYL 2,853.26 16,181.09
2025-01-21 AR-900008 Invoice raised C-EAST 2,896.51 19,077.60
2025-01-22 AR-900009 Freight recharged C-ANCH 7,407.65 26,485.25
2025-01-23 AR-900010 Payment received C-ANCH 5,721.79 20,763.46
2025-01-24 AR-900011 DOC-40176 Payment received C-EAST 2,896.51 17,866.95
2025-01-25 AR-900012 Service billed C-BAYL 5,665.94 23,532.89
Closing balance 23,532.89
ledgers/2026-01.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-01
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-01-01 AR-00001 Invoice raised C-CEDW 3,877.06 3,877.06
2026-01-04 AR-00002 Invoice raised C-ANCH 3,422.96 7,300.02
2026-01-05 AR-00003 Service billed C-BAYL 8,165.33 15,465.35
2026-01-05 AR-00004 Late-payment charge C-CEDW 8,035.70 23,501.05
2026-01-05 AR-00005 Service billed C-ANCH 3,277.14 26,778.19
2026-01-06 AR-00006 Payment received C-BAYL 1,592.99 25,185.20
2026-01-06 AR-00007 Invoice raised C-BAYL 6,719.76 31,904.96
2026-01-09 AR-00008 Invoice raised C-DELT 2,573.49 34,478.45
2026-01-15 AR-00009 Settlement received C-CEDW 669.13 33,809.32
2026-01-24 AR-00010 Invoice raised C-BAYL 7,790.46 41,599.78
2026-01-25 AR-00011 DOC-89849 Settlement received C-BAYL 3,309.81 38,289.97
2026-01-29 AR-00012 Late-payment charge C-BAYL 785.69 39,075.66
Closing balance 39,075.66
ledgers/2026-02.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-02
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 39,075.66
2026-02-01 AR-00013 DOC-20636 Payment received C-BAYL 2,326.83 36,748.83
2026-02-03 AR-00014 Freight recharged C-FAIR 373.66 37,122.49
2026-02-08 AR-00015 Settlement received C-DELT 2,573.49 34,549.00
2026-02-09 AR-00016 Service billed C-DELT 5,889.34 40,438.34
2026-02-10 AR-00017 Invoice raised C-DELT 7,290.48 47,728.82
2026-02-11 AR-00018 DOC-40423 Settlement received C-CEDW 7,948.34 39,780.48
2026-02-15 AR-00019 Invoice raised C-FAIR 7,389.02 47,169.50
2026-02-15 AR-00020 Invoice raised C-DELT 7,013.37 54,182.87
2026-02-22 AR-00021 Invoice raised C-FAIR 7,774.85 61,957.72
2026-02-23 AR-00022 Service billed C-FAIR 6,759.46 68,717.18
2026-02-23 AR-00023 Invoice raised C-EAST 5,533.01 74,250.19
2026-02-26 AR-00024 DOC-28538 Payment received C-DELT 5,827.58 68,422.61
Closing balance 68,422.61
ledgers/2026-03-supplement.txt
Late-posted entries for 2026-03, booked after that month's extract was taken.
These entries are part of account 1200 and of the 2026 close.
Accounts Receivable — Account 1200 Trade Debtors — 2026-03 supplement
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-03-29 AR-00034 Goods dispatched C-BAYL 7,100.90 7,100.90
2026-03-31 AR-00035 DOC-28538 Payment received C-DELT 7,531.90 -431.00
2026-03-31 AR-00036 Late-payment charge C-ANCH 6,430.50 5,999.50
Closing balance 5,999.50
ledgers/2026-03.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-03
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 68,422.61
2026-03-10 AR-00025 DOC-35773 Refund applied C-EAST 3,468.34 64,954.27
2026-03-10 AR-00026 Settlement received C-BAYL 1,570.12 63,384.15
2026-03-11 AR-00027 Invoice raised C-EAST 6,178.89 69,563.04
2026-03-12 AR-00028 DOC-20636 Credit note issued C-BAYL 892.06 68,670.98
2026-03-12 AR-00029 Freight recharged C-CEDW 8,507.95 77,178.93
2026-03-15 AR-00030 Payment received C-ANCH 6,700.10 70,478.83
2026-03-17 AR-00031 DOC-28665 Settlement received C-CEDW 556.26 69,922.57
2026-03-19 AR-00032 Late-payment charge C-ANCH 7,502.66 77,425.23
2026-03-22 AR-00033 Freight recharged C-EAST 5,214.95 82,640.18
Closing balance 82,640.18
ledgers/2026-04.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-04
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 88,639.68
2026-04-06 AR-00037 Invoice raised C-FAIR 5,266.02 93,905.70
2026-04-07 AR-00038 DOC-20636 Payment received C-BAYL 7,185.39 86,720.31
2026-04-13 AR-00039 Goods dispatched C-FAIR 4,010.91 90,731.22
2026-04-15 AR-00040 Invoice raised C-FAIR 897.44 91,628.66
2026-04-19 AR-00041 Settlement received C-BAYL 1,672.20 89,956.46
2026-04-20 AR-00042 DOC-75510 Credit note issued C-ANCH 2,363.44 87,593.02
2026-04-23 AR-00043 Refund applied C-FAIR 6,774.45 80,818.57
2026-04-24 AR-00044 Invoice raised C-FAIR 4,222.30 85,040.87
2026-04-25 AR-00045 DOC-30970 Payment received C-EAST 389.89 84,650.98
2026-04-26 AR-00046 Service billed C-BAYL 2,216.65 86,867.63
2026-04-27 AR-00047 Invoice raised C-CEDW 809.14 87,676.77
2026-04-28 AR-00048 Goods dispatched C-FAIR 7,897.53 95,574.30
Closing balance 95,574.30
ledgers/2026-05.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-05
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 95,574.30
2026-05-02 AR-00049 Invoice raised C-ANCH 242.77 95,817.07
2026-05-04 AR-00050 Settlement received C-DELT 2,346.97 93,470.10
2026-05-11 AR-00051 DOC-10805 Payment received C-DELT 3,232.94 90,237.16
2026-05-13 AR-00052 DOC-30970 Credit note issued C-EAST 2,682.41 87,554.75
2026-05-15 AR-00053 Late-payment charge C-EAST 244.54 87,799.29
2026-05-17 AR-00054 DOC-40423 Payment received C-CEDA 1,258.09 86,541.20
2026-05-20 AR-00055 Service billed C-FAIR 4,123.21 90,664.41
2026-05-20 AR-00056 DOC-35540 Credit note issued C-DELT 1,253.80 89,410.61
2026-05-22 AR-00057 Service billed C-DELT 3,871.92 93,282.53
2026-05-25 AR-00058 Goods dispatched C-EAST 3,757.85 97,040.38
2026-05-29 AR-00059 Invoice raised C-BAYL 5,794.47 102,834.85
2026-05-29 AR-00060 Invoice raised C-CEDA 4,941.33 107,776.18
Closing balance 107,776.18
ledgers/2026-06.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-06
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 107,776.18
2026-06-03 AR-00061 Service billed C-DELT 8,118.63 115,894.81
2026-06-03 AR-00062 Invoice raised C-ANCH 638.11 116,532.92
2026-06-04 AR-00063 Invoice raised C-ANCH 2,853.22 119,386.14
2026-06-05 AR-00064 Service billed C-FAIR 987.15 120,373.29
2026-06-05 AR-00065 Invoice raised C-DELT 4,912.72 125,286.01
2026-06-15 AR-00066 DOC-58876 Credit note issued C-FAIR 3,742.42 121,543.59
2026-06-15 AR-00067 Settlement received C-ANCH 6,806.27 114,737.32
2026-06-18 AR-00068 Goods dispatched C-ANCH 4,583.88 119,321.20
2026-06-18 AR-00069 Settlement received C-FAIR 1,819.92 117,501.28
2026-06-22 AR-00070 DOC-27614 Settlement received C-EAST 3,229.68 114,271.60
2026-06-24 AR-00071 Service billed C-CEDA 5,178.16 119,449.76
2026-06-29 AR-00072 Payment received C-ANCH 3,931.18 115,518.58
Closing balance 115,518.58
ledgers/2026-07.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-07
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 115,518.58
2026-07-01 AR-00073 Settlement received C-FAIR 2,707.37 112,811.21
2026-07-02 AR-00074 DOC-30002 Payment received C-BAYL 1,508.45 111,302.76
2026-07-07 AR-00075 Late-payment charge C-CEDA 6,294.65 117,597.41
2026-07-16 AR-00076 Invoice raised C-CEDA 6,805.89 124,403.30
2026-07-17 AR-00077 DOC-54245 Payment received C-CEDA 7,736.21 116,667.09
2026-07-18 AR-00078 Payment received C-ANCH 7,700.18 108,966.91
2026-07-19 AR-00079 DOC-40176 Credit note issued C-DELT 1,847.45 107,119.46
2026-07-22 AR-00080 Goods dispatched C-FAIR 2,036.08 109,155.54
2026-07-23 AR-00081 DOC-20636 Credit note issued C-BAYL 7,230.19 101,925.35
2026-07-25 AR-00082 Invoice raised C-FAIR 858.12 102,783.47
2026-07-25 AR-00083 DOC-40423 Payment received C-CEDA 5,036.59 97,746.88
2026-07-26 AR-00084 Invoice raised C-CEDA 7,920.94 105,667.82
Closing balance 105,667.82
masters/counterparties.csv
code,name,status,note
C-ANCH,Anchor Distributors,active,
C-BAYL,BayLine Foods,active,
C-CEDW,Cedarworks Ltd,superseded,"re-coded to C-CEDA with effect from 2026-05-01; same legal entity, same account"
C-CEDA,Cedarworks Ltd,active,formerly C-CEDW
C-DELT,Delta Freight Co,active,
C-EAST,Eastgate Packaging,active,
C-FAIR,Fairmont Supplies,active,
policy/allocation-memo.md
Allocation memo — Accounts Receivable
Cash and credit notes are allocated to open invoices under the allocation policy in force. The schedule below records how each receipt was allocated. It has been worked through to 2026-04-07 and stops there; the remainder of the year has not yet been allocated.
Cash received in excess of what the customer owed at that moment is parked as unapplied. This account does not carry unapplied cash forward against invoices raised later.
Date Voucher Ref doc Amount Allocated to
----------------------------------------------------------------------------------------------------
2026-01-06 AR-00006 1,592.99 AR-00003 1,592.99
2026-01-15 AR-00009 669.13 AR-00001 669.13
2026-01-25 AR-00011 DOC-89849 3,309.81 AR-00003 3,309.81
2026-02-01 AR-00013 DOC-20636 2,326.83 AR-00007 2,326.83
2026-02-08 AR-00015 2,573.49 AR-00008 2,573.49
2026-02-11 AR-00018 DOC-40423 7,948.34 AR-00001 3,207.93 AR-00004 4,740.41
2026-02-26 AR-00024 DOC-28538 5,827.58 AR-00017 5,827.58
2026-03-10 AR-00025 DOC-35773 3,468.34 AR-00023 3,468.34
2026-03-10 AR-00026 1,570.12 AR-00003 1,570.12
2026-03-12 AR-00028 DOC-20636 892.06 AR-00007 892.06
2026-03-15 AR-00030 6,700.10 AR-00002 3,422.96 AR-00005 3,277.14
2026-03-17 AR-00031 DOC-28665 556.26 AR-00004 556.26
2026-03-31 AR-00035 DOC-28538 7,531.90 AR-00016 5,889.34 AR-00017 1,462.90 AR-00020 179.66
2026-04-07 AR-00038 DOC-20636 7,185.39 AR-00003 1,692.41 AR-00007 3,500.87 AR-00010 1,992.11
expected output
answer.json
{
"id": "case_02",
"question_kind": "open_total_cp",
"answer": "1450.07",
"answer_kind": "money",
"months": 7,
"gap_month": 3,
"gap_entries": 3
}Scored by judge.py — see Scoring logic below for the full rule.
▸case_036-month close, settled total; supplement gap, decoy prior-year ledger, re-coded customer, mid-year policy change.
input
README.md
# Year-end receivables
Close out the Accounts Receivable ledger for 2026 and answer the question below.
## What is here
- `ledgers/` — the monthly ledger extracts for account 1200
- `policy/allocation-memo.md` — how receipts have been allocated so far
- `masters/counterparties.csv` — the customer master
- `index/documents.csv` — resolves the `Ref doc` column to a voucher
Not everything in `ledgers/` belongs to this year's account 1200 close. Check
what you are reading before you use it.
## Question
How much of everything billed during the year had been settled in full by the end of it?
## Output
Print the answer on its own line, prefixed exactly like this:
ANSWER: 12345.67
A plain amount, no currency symbol and no thousands separators. You may write
whatever else you like before or after that line; only the `ANSWER:` line is
read.
index/documents.csv
document_id,voucher,document_type
DOC-10991,AR-00016,invoice
DOC-12809,AR-00023,invoice
DOC-14204,AR-00015,invoice
DOC-14579,AR-00057,invoice
DOC-17150,AR-00080,invoice
DOC-17253,AR-00048,invoice
DOC-19457,AR-00024,invoice
DOC-23170,AR-00003,invoice
DOC-25425,AR-00027,invoice
DOC-32477,AR-00039,invoice
DOC-32763,AR-00022,invoice
DOC-33934,AR-00014,invoice
DOC-34133,AR-00074,invoice
DOC-35046,AR-00045,invoice
DOC-36760,AR-00008,invoice
DOC-37933,AR-00002,invoice
DOC-41000,AR-00056,invoice
DOC-42551,AR-00012,invoice
DOC-43421,AR-00053,invoice
DOC-44672,AR-00059,invoice
DOC-47008,AR-00007,invoice
DOC-48150,AR-00009,invoice
DOC-48867,AR-00083,invoice
DOC-49704,AR-00035,invoice
DOC-50307,AR-00078,invoice
DOC-53665,AR-00033,invoice
DOC-55925,AR-00063,invoice
DOC-56511,AR-00072,invoice
DOC-56743,AR-00070,invoice
DOC-58945,AR-00043,invoice
DOC-60519,AR-00082,invoice
DOC-64276,AR-00019,invoice
DOC-67043,AR-00076,invoice
DOC-71617,AR-00042,invoice
DOC-72293,AR-00021,invoice
DOC-73115,AR-00051,invoice
DOC-74773,AR-00075,invoice
DOC-74932,AR-00011,invoice
DOC-76715,AR-00050,invoice
DOC-80330,AR-00004,invoice
DOC-84392,AR-00036,invoice
DOC-86178,AR-00077,invoice
DOC-86714,AR-00038,invoice
DOC-86964,AR-00025,invoice
DOC-90103,AR-00001,invoice
DOC-91797,AR-00068,invoice
DOC-95516,AR-00058,invoice
DOC-97732,AR-00028,invoice
DOC-97892,AR-00081,invoice
DOC-98007,AR-00061,invoice
DOC-98959,AR-00029,invoice
ledgers/2025-12.txt
Accounts Receivable — Account 1200 Trade Debtors — 2025-12 (prior year)
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2025-01-07 AR-900001 Goods dispatched C-EAST 5,728.22 5,728.22
2025-01-08 AR-900002 Invoice raised C-ANCH 7,978.33 13,706.55
2025-01-10 AR-900003 Goods dispatched C-CEDA 3,793.94 17,500.49
2025-01-11 AR-900004 Invoice raised C-DELT 9,213.95 26,714.44
2025-01-14 AR-900005 Service billed C-ANCH 5,591.72 32,306.16
2025-01-15 AR-900006 Goods dispatched C-CEDA 4,645.08 36,951.24
2025-01-15 AR-900007 Settlement received C-ANCH 7,849.53 29,101.71
2025-01-17 AR-900008 Goods dispatched C-BAYL 8,778.24 37,879.95
2025-01-20 AR-900009 DOC-23170 Payment received C-CEDA 2,755.85 35,124.10
2025-01-21 AR-900010 Late-payment charge C-ANCH 4,447.48 39,571.58
2025-01-23 AR-900011 DOC-36760 Payment received C-BAYL 5,781.25 33,790.33
2025-01-27 AR-900012 Invoice raised C-FAIR 2,095.15 35,885.48
2025-01-28 AR-900013 Service billed C-FAIR 7,645.62 43,531.10
2025-01-28 AR-900014 Payment received C-ANCH 7,317.66 36,213.44
Closing balance 36,213.44
ledgers/2026-01.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-01
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-01-02 AR-00001 Service billed C-BAYL 6,787.16 6,787.16
2026-01-03 AR-00002 Goods dispatched C-ANCH 3,493.96 10,281.12
2026-01-05 AR-00003 Goods dispatched C-FAIR 9,126.45 19,407.57
2026-01-08 AR-00004 Goods dispatched C-DELT 288.32 19,695.89
2026-01-08 AR-00005 DOC-23170 Payment received C-FAIR 5,061.75 14,634.14
2026-01-08 AR-00006 DOC-23170 Payment received C-FAIR 1,583.00 13,051.14
2026-01-10 AR-00007 Invoice raised C-CEDW 8,500.12 21,551.26
2026-01-11 AR-00008 Service billed C-BAYL 2,798.91 24,350.17
2026-01-12 AR-00009 Late-payment charge C-EAST 3,588.87 27,939.04
2026-01-18 AR-00010 DOC-36760 Settlement received C-BAYL 5,429.55 22,509.49
2026-01-25 AR-00011 Goods dispatched C-FAIR 1,151.83 23,661.32
2026-01-26 AR-00012 Freight recharged C-CEDW 907.61 24,568.93
2026-01-29 AR-00013 Refund applied C-DELT 288.32 24,280.61
2026-01-31 AR-00014 Invoice raised C-DELT 4,194.32 28,474.93
Closing balance 28,474.93
ledgers/2026-02.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-02
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 28,474.93
2026-02-02 AR-00015 Invoice raised C-FAIR 4,594.53 33,069.46
2026-02-02 AR-00016 Service billed C-CEDW 2,869.60 35,939.06
2026-02-07 AR-00017 DOC-90103 Credit note issued C-BAYL 4,156.52 31,782.54
2026-02-13 AR-00018 DOC-37933 Payment received C-ANCH 3,493.96 28,288.58
2026-02-16 AR-00019 Late-payment charge C-BAYL 9,124.70 37,413.28
2026-02-16 AR-00020 Payment received C-FAIR 3,589.57 33,823.71
2026-02-19 AR-00021 Service billed C-FAIR 3,406.14 37,229.85
2026-02-19 AR-00022 Goods dispatched C-FAIR 7,003.53 44,233.38
2026-02-21 AR-00023 Invoice raised C-EAST 4,461.61 48,694.99
2026-02-25 AR-00024 Goods dispatched C-ANCH 1,767.79 50,462.78
2026-02-25 AR-00025 Freight recharged C-FAIR 7,395.11 57,857.89
2026-02-27 AR-00026 DOC-74932 Payment received C-FAIR 399.72 57,458.17
2026-02-27 AR-00027 Invoice raised C-BAYL 245.30 57,703.47
2026-02-27 AR-00028 Invoice raised C-CEDW 3,799.06 61,502.53
Closing balance 61,502.53
ledgers/2026-03-supplement.txt
Late-posted entries for 2026-03, booked after that month's extract was taken.
These entries are part of account 1200 and of the 2026 close.
Accounts Receivable — Account 1200 Trade Debtors — 2026-03 supplement
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-03-28 AR-00040 DOC-25425 Discount allowed C-BAYL 3,138.94 -3,138.94
2026-03-29 AR-00041 Settlement received C-BAYL 1,050.82 -4,189.76
2026-03-30 AR-00042 Service billed C-ANCH 2,704.46 -1,485.30
Closing balance -1,485.30
ledgers/2026-03.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-03
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 61,502.53
2026-03-02 AR-00029 Service billed C-DELT 2,317.55 63,820.08
2026-03-04 AR-00030 DOC-12809 Credit note issued C-EAST 1,606.27 62,213.81
2026-03-04 AR-00031 DOC-42551 Payment received C-CEDW 6,526.70 55,687.11
2026-03-04 AR-00032 DOC-12809 Credit note issued C-EAST 6,444.21 49,242.90
2026-03-07 AR-00033 Invoice raised C-ANCH 3,836.00 53,078.90
2026-03-13 AR-00034 Payment received C-BAYL 5,180.24 47,898.66
2026-03-14 AR-00035 Goods dispatched C-DELT 8,833.48 56,732.14
2026-03-15 AR-00036 Goods dispatched C-ANCH 4,454.52 61,186.66
2026-03-17 AR-00037 DOC-32763 Payment received C-FAIR 429.43 60,757.23
2026-03-21 AR-00038 Goods dispatched C-DELT 1,920.42 62,677.65
2026-03-25 AR-00039 Service billed C-ANCH 8,354.61 71,032.26
Closing balance 71,032.26
ledgers/2026-04.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-04
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 69,546.96
2026-04-01 AR-00043 Goods dispatched C-EAST 2,003.51 71,550.47
2026-04-07 AR-00044 Payment received C-ANCH 1,351.31 70,199.16
2026-04-09 AR-00045 Invoice raised C-BAYL 2,972.43 73,171.59
2026-04-12 AR-00046 DOC-37933 Payment received C-ANCH 4,479.99 68,691.60
2026-04-12 AR-00047 DOC-97732 Payment received C-CEDW 991.09 67,700.51
2026-04-13 AR-00048 Invoice raised C-DELT 6,779.25 74,479.76
2026-04-13 AR-00049 DOC-58945 Settlement received C-EAST 2,003.51 72,476.25
2026-04-19 AR-00050 Invoice raised C-EAST 2,664.82 75,141.07
2026-04-21 AR-00051 Service billed C-BAYL 1,668.45 76,809.52
2026-04-24 AR-00052 DOC-84392 Credit note issued C-ANCH 4,118.61 72,690.91
2026-04-25 AR-00053 Invoice raised C-FAIR 1,682.32 74,373.23
2026-04-28 AR-00054 Settlement received C-FAIR 9,296.42 65,076.81
2026-04-29 AR-00055 DOC-76715 Payment received C-EAST 1,982.75 63,094.06
2026-04-30 AR-00056 Invoice raised C-ANCH 3,890.32 66,984.38
Closing balance 66,984.38
ledgers/2026-05.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-05
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 66,984.38
2026-05-04 AR-00057 Goods dispatched C-EAST 4,929.92 71,914.30
2026-05-05 AR-00058 Invoice raised C-FAIR 3,940.25 75,854.55
2026-05-06 AR-00059 Service billed C-ANCH 8,838.80 84,693.35
2026-05-07 AR-00060 Payment received C-ANCH 1,126.30 83,567.05
2026-05-10 AR-00061 Goods dispatched C-ANCH 4,089.38 87,656.43
2026-05-10 AR-00062 DOC-98959 Discount allowed C-DELT 2,023.02 85,633.41
2026-05-13 AR-00063 Freight recharged C-DELT 2,531.13 88,164.54
2026-05-16 AR-00064 DOC-84392 Settlement received C-ANCH 2,548.76 85,615.78
2026-05-18 AR-00065 DOC-43421 Credit note issued C-FAIR 1,131.17 84,484.61
2026-05-23 AR-00066 Settlement received C-FAIR 1,467.29 83,017.32
2026-05-27 AR-00067 DOC-47008 Payment received C-CEDA 3,546.36 79,470.96
2026-05-28 AR-00068 Invoice raised C-DELT 5,559.62 85,030.58
2026-05-29 AR-00069 DOC-48150 Payment received C-EAST 5,611.99 79,418.59
2026-05-29 AR-00070 Invoice raised C-FAIR 8,123.19 87,541.78
Closing balance 87,541.78
ledgers/2026-06.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-06
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 87,541.78
2026-06-01 AR-00071 DOC-44672 Credit note issued C-ANCH 3,606.54 83,935.24
2026-06-01 AR-00072 Goods dispatched C-DELT 1,711.80 85,647.04
2026-06-02 AR-00073 DOC-10991 Payment received C-CEDA 3,934.28 81,712.76
2026-06-06 AR-00074 Invoice raised C-CEDA 7,702.41 89,415.17
2026-06-12 AR-00075 Invoice raised C-BAYL 2,186.52 91,601.69
2026-06-12 AR-00076 Service billed C-BAYL 1,316.05 92,917.74
2026-06-15 AR-00077 Service billed C-BAYL 9,284.93 102,202.67
2026-06-16 AR-00078 Service billed C-BAYL 5,606.42 107,809.09
2026-06-17 AR-00079 DOC-90103 Credit note issued C-BAYL 8,734.91 99,074.18
2026-06-21 AR-00080 Service billed C-ANCH 4,023.09 103,097.27
2026-06-23 AR-00081 Invoice raised C-DELT 5,718.05 108,815.32
2026-06-25 AR-00082 Goods dispatched C-EAST 7,042.93 115,858.25
2026-06-27 AR-00083 Invoice raised C-FAIR 5,609.89 121,468.14
2026-06-29 AR-00084 DOC-60519 Payment received C-EAST 3,468.47 117,999.67
Closing balance 117,999.67
masters/counterparties.csv
code,name,status,note
C-ANCH,Anchor Distributors,active,
C-BAYL,BayLine Foods,active,
C-CEDW,Cedarworks Ltd,superseded,"re-coded to C-CEDA with effect from 2026-05-01; same legal entity, same account"
C-CEDA,Cedarworks Ltd,active,formerly C-CEDW
C-DELT,Delta Freight Co,active,
C-EAST,Eastgate Packaging,active,
C-FAIR,Fairmont Supplies,active,
policy/allocation-memo.md
Allocation memo — Accounts Receivable
Cash and credit notes are allocated to open invoices under the allocation policy in force. The schedule below records how each receipt was allocated. It has been worked through to 2026-04-12 and stops there; the remainder of the year has not yet been allocated.
Cash received in excess of what the customer owed at that moment is parked as unapplied. This account does not carry unapplied cash forward against invoices raised later.
Date Voucher Ref doc Amount Allocated to
----------------------------------------------------------------------------------------------------
2026-01-08 AR-00005 DOC-23170 5,061.75 AR-00003 5,061.75
2026-01-08 AR-00006 DOC-23170 1,583.00 AR-00003 1,583.00
2026-01-18 AR-00010 DOC-36760 5,429.55 AR-00008 2,798.91 AR-00001 2,630.64
2026-01-29 AR-00013 288.32 AR-00004 288.32
2026-02-07 AR-00017 DOC-90103 4,156.52 AR-00001 4,156.52
2026-02-13 AR-00018 DOC-37933 3,493.96 AR-00002 3,493.96
2026-02-16 AR-00020 3,589.57 AR-00003 2,481.70 AR-00011 1,107.87
2026-02-27 AR-00026 DOC-74932 399.72 AR-00011 43.96 AR-00015 355.76
2026-03-04 AR-00030 DOC-12809 1,606.27 AR-00023 1,606.27
2026-03-04 AR-00031 DOC-42551 6,526.70 AR-00012 907.61 AR-00007 5,619.09
2026-03-04 AR-00032 DOC-12809 6,444.21 AR-00023 2,855.34 AR-00009 3,588.87
2026-03-13 AR-00034 5,180.24 AR-00019 5,180.24
2026-03-17 AR-00037 DOC-32763 429.43 AR-00015 429.43
2026-03-28 AR-00040 DOC-25425 3,138.94 AR-00019 3,138.94
2026-03-29 AR-00041 1,050.82 AR-00019 805.52 AR-00027 245.30
2026-04-07 AR-00044 1,351.31 AR-00024 1,351.31
2026-04-12 AR-00046 DOC-37933 4,479.99 AR-00024 416.48 AR-00033 3,836.00 AR-00036 227.51
2026-04-12 AR-00047 DOC-97732 991.09 AR-00007 991.09
expected output
answer.json
{
"id": "case_03",
"question_kind": "settled_total",
"answer": "89145.12",
"answer_kind": "money",
"months": 6,
"gap_month": 3,
"gap_entries": 3
}Scored by judge.py — see Scoring logic below for the full rule.
▸case_047-month close, aged open after; supplement gap, decoy prior-year ledger, re-coded customer, mid-year policy change.
input
README.md
# Year-end receivables
Close out the Accounts Receivable ledger for 2026 and answer the question below.
## What is here
- `ledgers/` — the monthly ledger extracts for account 1200
- `policy/allocation-memo.md` — how receipts have been allocated so far
- `masters/counterparties.csv` — the customer master
- `index/documents.csv` — resolves the `Ref doc` column to a voucher
Not everything in `ledgers/` belongs to this year's account 1200 close. Check
what you are reading before you use it.
## Question
How much was still owed at the end of the year on invoices billed on or after 2026-05-01?
## Output
Print the answer on its own line, prefixed exactly like this:
ANSWER: 12345.67
A plain amount, no currency symbol and no thousands separators. You may write
whatever else you like before or after that line; only the `ANSWER:` line is
read.
index/documents.csv
document_id,voucher,document_type
DOC-10310,AR-00009,invoice
DOC-10568,AR-00077,invoice
DOC-12692,AR-00075,invoice
DOC-13083,AR-00010,invoice
DOC-15804,AR-00067,invoice
DOC-17019,AR-00031,invoice
DOC-17983,AR-00054,invoice
DOC-18544,AR-00022,invoice
DOC-20835,AR-00045,invoice
DOC-22336,AR-00007,invoice
DOC-24770,AR-00052,invoice
DOC-25239,AR-00008,invoice
DOC-28447,AR-00039,invoice
DOC-29844,AR-00079,invoice
DOC-34569,AR-00048,invoice
DOC-38644,AR-00036,invoice
DOC-39980,AR-00073,invoice
DOC-40648,AR-00035,invoice
DOC-43499,AR-00025,invoice
DOC-44234,AR-00026,invoice
DOC-45240,AR-00029,invoice
DOC-48308,AR-00091,invoice
DOC-48951,AR-00074,invoice
DOC-51069,AR-00081,invoice
DOC-53285,AR-00001,invoice
DOC-53397,AR-00068,invoice
DOC-54923,AR-00033,invoice
DOC-54963,AR-00003,invoice
DOC-57952,AR-00002,invoice
DOC-59157,AR-00020,invoice
DOC-59794,AR-00057,invoice
DOC-60337,AR-00066,invoice
DOC-61389,AR-00006,invoice
DOC-61794,AR-00016,invoice
DOC-61907,AR-00013,invoice
DOC-63087,AR-00086,invoice
DOC-63684,AR-00064,invoice
DOC-63892,AR-00090,invoice
DOC-64299,AR-00040,invoice
DOC-66471,AR-00047,invoice
DOC-70995,AR-00088,invoice
DOC-74858,AR-00053,invoice
DOC-75750,AR-00018,invoice
DOC-76735,AR-00062,invoice
DOC-76823,AR-00037,invoice
DOC-77782,AR-00076,invoice
DOC-82365,AR-00032,invoice
DOC-83615,AR-00014,invoice
DOC-84280,AR-00050,invoice
DOC-84436,AR-00028,invoice
DOC-87096,AR-00056,invoice
DOC-89280,AR-00004,invoice
DOC-90556,AR-00041,invoice
DOC-91850,AR-00059,invoice
DOC-92152,AR-00063,invoice
DOC-92763,AR-00015,invoice
DOC-95645,AR-00017,invoice
DOC-96203,AR-00055,invoice
DOC-96765,AR-00089,invoice
DOC-96934,AR-00012,invoice
DOC-97528,AR-00034,invoice
ledgers/2025-12.txt
Accounts Receivable — Account 1200 Trade Debtors — 2025-12 (prior year)
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2025-01-05 AR-900001 Invoice raised C-EAST 4,797.33 4,797.33
2025-01-08 AR-900002 DOC-53285 Payment received C-EAST 4,057.86 739.47
2025-01-09 AR-900003 Freight recharged C-DELT 538.17 1,277.64
2025-01-13 AR-900004 Goods dispatched C-EAST 7,597.96 8,875.60
2025-01-14 AR-900005 Invoice raised C-BAYL 5,351.33 14,226.93
2025-01-17 AR-900006 DOC-54963 Settlement received C-DELT 538.17 13,688.76
2025-01-25 AR-900007 Late-payment charge C-EAST 1,033.47 14,722.23
2025-01-25 AR-900008 Settlement received C-BAYL 3,187.06 11,535.17
2025-01-26 AR-900009 Freight recharged C-DELT 7,572.64 19,107.81
2025-01-26 AR-900010 Payment received C-EAST 7,077.42 12,030.39
2025-01-28 AR-900011 Invoice raised C-EAST 1,141.03 13,171.42
2025-01-28 AR-900012 Invoice raised C-ANCH 1,392.99 14,564.41
2025-01-30 AR-900013 Invoice raised C-DELT 2,284.03 16,848.44
Closing balance 16,848.44
ledgers/2026-01.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-01
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-01-03 AR-00001 Invoice raised C-ANCH 8,569.36 8,569.36
2026-01-05 AR-00002 Invoice raised C-DELT 6,839.72 15,409.08
2026-01-05 AR-00003 Invoice raised C-BAYL 3,998.94 19,408.02
2026-01-07 AR-00004 Service billed C-EAST 1,331.95 20,739.97
2026-01-09 AR-00005 Payment received C-DELT 1,061.24 19,678.73
2026-01-11 AR-00006 Invoice raised C-BAYL 5,150.85 24,829.58
2026-01-11 AR-00007 Late-payment charge C-CEDW 2,093.52 26,923.10
2026-01-13 AR-00008 Goods dispatched C-ANCH 3,826.51 30,749.61
2026-01-21 AR-00009 Invoice raised C-CEDW 4,881.29 35,630.90
2026-01-25 AR-00010 Invoice raised C-DELT 715.57 36,346.47
2026-01-26 AR-00011 Payment received C-EAST 1,331.95 35,014.52
2026-01-26 AR-00012 Goods dispatched C-FAIR 8,591.74 43,606.26
2026-01-30 AR-00013 Invoice raised C-EAST 6,082.39 49,688.65
Closing balance 49,688.65
ledgers/2026-02.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-02
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 49,688.65
2026-02-01 AR-00014 Invoice raised C-DELT 3,706.41 53,395.06
2026-02-03 AR-00015 Invoice raised C-DELT 9,202.53 62,597.59
2026-02-06 AR-00016 Service billed C-DELT 8,778.97 71,376.56
2026-02-08 AR-00017 Goods dispatched C-ANCH 3,327.93 74,704.49
2026-02-10 AR-00018 Late-payment charge C-BAYL 1,157.83 75,862.32
2026-02-11 AR-00019 Settlement received C-EAST 1,779.08 74,083.24
2026-02-14 AR-00020 Invoice raised C-DELT 5,647.32 79,730.56
2026-02-15 AR-00021 DOC-61907 Payment received C-EAST 4,303.31 75,427.25
2026-02-17 AR-00022 Goods dispatched C-CEDW 6,482.46 81,909.71
2026-02-17 AR-00023 DOC-95645 Credit note issued C-ANCH 8,597.79 73,311.92
2026-02-19 AR-00024 DOC-61389 Discount allowed C-BAYL 5,370.59 67,941.33
2026-02-23 AR-00025 Invoice raised C-FAIR 2,344.99 70,286.32
2026-02-28 AR-00026 Goods dispatched C-CEDW 3,212.76 73,499.08
Closing balance 73,499.08
ledgers/2026-03.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-03
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 73,499.08
2026-03-05 AR-00027 DOC-18544 Settlement received C-CEDW 4,122.72 69,376.36
2026-03-06 AR-00028 Goods dispatched C-EAST 3,721.61 73,097.97
2026-03-09 AR-00029 Invoice raised C-ANCH 8,335.40 81,433.37
2026-03-09 AR-00030 DOC-59157 Refund applied C-DELT 3,087.62 78,345.75
2026-03-10 AR-00031 Invoice raised C-BAYL 6,557.51 84,903.26
2026-03-10 AR-00032 Service billed C-BAYL 3,463.95 88,367.21
2026-03-11 AR-00033 Goods dispatched C-BAYL 2,300.80 90,668.01
2026-03-15 AR-00034 Service billed C-CEDW 6,386.38 97,054.39
2026-03-16 AR-00035 Goods dispatched C-FAIR 8,650.83 105,705.22
2026-03-22 AR-00036 Goods dispatched C-EAST 6,964.42 112,669.64
2026-03-25 AR-00037 Service billed C-CEDW 7,569.39 120,239.03
2026-03-25 AR-00038 DOC-84436 Credit note issued C-EAST 5,190.62 115,048.41
2026-03-30 AR-00039 Goods dispatched C-CEDW 9,170.31 124,218.72
Closing balance 124,218.72
ledgers/2026-04-supplement.txt
Late-posted entries for 2026-04, booked after that month's extract was taken.
These entries are part of account 1200 and of the 2026 close.
Accounts Receivable — Account 1200 Trade Debtors — 2026-04 supplement
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-04-22 AR-00050 Freight recharged C-EAST 4,089.93 4,089.93
2026-04-26 AR-00051 DOC-13083 Payment received C-DELT 7,817.70 -3,727.77
2026-04-30 AR-00052 Goods dispatched C-ANCH 2,416.98 -1,310.79
Closing balance -1,310.79
ledgers/2026-04.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-04
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 124,218.72
2026-04-01 AR-00040 Invoice raised C-FAIR 7,755.52 131,974.24
2026-04-04 AR-00041 Late-payment charge C-FAIR 5,674.72 137,648.96
2026-04-05 AR-00042 Payment received C-EAST 5,495.41 132,153.55
2026-04-07 AR-00043 DOC-59157 Settlement received C-DELT 3,501.17 128,652.38
2026-04-09 AR-00044 DOC-97528 Payment received C-CEDW 8,853.52 119,798.86
2026-04-12 AR-00045 Service billed C-BAYL 9,069.70 128,868.56
2026-04-18 AR-00046 Payment received C-FAIR 2,114.65 126,753.91
2026-04-20 AR-00047 Late-payment charge C-ANCH 4,957.36 131,711.27
2026-04-20 AR-00048 Invoice raised C-DELT 4,936.47 136,647.74
2026-04-22 AR-00049 DOC-64299 Settlement received C-FAIR 8,183.79 128,463.95
Closing balance 128,463.95
ledgers/2026-05.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-05
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 127,153.16
2026-05-01 AR-00053 Invoice raised C-FAIR 3,963.90 131,117.06
2026-05-01 AR-00054 Goods dispatched C-BAYL 7,364.12 138,481.18
2026-05-01 AR-00055 Service billed C-FAIR 1,806.15 140,287.33
2026-05-02 AR-00056 Service billed C-ANCH 8,760.45 149,047.78
2026-05-05 AR-00057 Invoice raised C-FAIR 2,350.49 151,398.27
2026-05-06 AR-00058 DOC-61794 Credit note issued C-DELT 7,092.09 144,306.18
2026-05-07 AR-00059 Late-payment charge C-FAIR 8,918.97 153,225.15
2026-05-09 AR-00060 DOC-61794 Settlement received C-DELT 7,385.76 145,839.39
2026-05-13 AR-00061 Payment received C-ANCH 1,950.76 143,888.63
2026-05-16 AR-00062 Freight recharged C-FAIR 5,919.56 149,808.19
2026-05-20 AR-00063 Invoice raised C-DELT 350.32 150,158.51
2026-05-28 AR-00064 Invoice raised C-DELT 3,431.16 153,589.67
2026-05-28 AR-00065 DOC-97528 Payment received C-CEDA 2,547.01 151,042.66
Closing balance 151,042.66
ledgers/2026-06.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-06
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 151,042.66
2026-06-05 AR-00066 Invoice raised C-BAYL 7,201.45 158,244.11
2026-06-05 AR-00067 Invoice raised C-BAYL 3,808.89 162,053.00
2026-06-10 AR-00068 Service billed C-CEDA 2,874.54 164,927.54
2026-06-11 AR-00069 DOC-22336 Settlement received C-CEDA 9,075.99 155,851.55
2026-06-12 AR-00070 Payment received C-EAST 2,926.97 152,924.58
2026-06-13 AR-00071 DOC-84280 Payment received C-EAST 1,162.96 151,761.62
2026-06-15 AR-00072 Payment received C-CEDA 2,288.74 149,472.88
2026-06-15 AR-00073 Invoice raised C-DELT 6,035.61 155,508.49
2026-06-16 AR-00074 Freight recharged C-CEDA 7,465.21 162,973.70
2026-06-19 AR-00075 Invoice raised C-EAST 2,126.18 165,099.88
2026-06-21 AR-00076 Freight recharged C-BAYL 3,360.72 168,460.60
2026-06-27 AR-00077 Goods dispatched C-FAIR 1,201.90 169,662.50
2026-06-29 AR-00078 Payment received C-EAST 2,126.18 167,536.32
Closing balance 167,536.32
ledgers/2026-07.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-07
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 167,536.32
2026-07-02 AR-00079 Invoice raised C-EAST 7,255.67 174,791.99
2026-07-03 AR-00080 DOC-76735 Settlement received C-FAIR 7,408.50 167,383.49
2026-07-04 AR-00081 Goods dispatched C-EAST 5,523.47 172,906.96
2026-07-08 AR-00082 DOC-63684 Payment received C-DELT 1,156.14 171,750.82
2026-07-08 AR-00083 DOC-53397 Payment received C-CEDA 8,992.13 162,758.69
2026-07-10 AR-00084 DOC-40648 Payment received C-FAIR 8,399.77 154,358.92
2026-07-14 AR-00085 Payment received C-ANCH 7,167.32 147,191.60
2026-07-19 AR-00086 Freight recharged C-FAIR 2,931.75 150,123.35
2026-07-23 AR-00087 DOC-48951 Credit note issued C-CEDA 9,185.05 140,938.30
2026-07-25 AR-00088 Goods dispatched C-DELT 4,131.05 145,069.35
2026-07-28 AR-00089 Freight recharged C-BAYL 3,523.10 148,592.45
2026-07-30 AR-00090 Late-payment charge C-EAST 7,364.45 155,956.90
2026-07-31 AR-00091 Invoice raised C-FAIR 4,800.51 160,757.41
Closing balance 160,757.41
masters/counterparties.csv
code,name,status,note
C-ANCH,Anchor Distributors,active,
C-BAYL,BayLine Foods,active,
C-CEDW,Cedarworks Ltd,superseded,"re-coded to C-CEDA with effect from 2026-05-01; same legal entity, same account"
C-CEDA,Cedarworks Ltd,active,formerly C-CEDW
C-DELT,Delta Freight Co,active,
C-EAST,Eastgate Packaging,active,
C-FAIR,Fairmont Supplies,active,
policy/allocation-memo.md
Allocation memo — Accounts Receivable
Cash and credit notes are allocated to open invoices under the allocation policy in force. The schedule below records how each receipt was allocated. It has been worked through to 2026-04-22 and stops there; the remainder of the year has not yet been allocated.
Cash received in excess of what the customer owed at that moment is parked as unapplied. This account does not carry unapplied cash forward against invoices raised later.
Date Voucher Ref doc Amount Allocated to
----------------------------------------------------------------------------------------------------
2026-01-09 AR-00005 1,061.24 AR-00002 1,061.24
2026-01-26 AR-00011 1,331.95 AR-00004 1,331.95
2026-02-11 AR-00019 1,779.08 AR-00013 1,779.08
2026-02-15 AR-00021 DOC-61907 4,303.31 AR-00013 4,303.31
2026-02-17 AR-00023 DOC-95645 8,597.79 AR-00017 3,327.93 AR-00001 5,269.86
2026-02-19 AR-00024 DOC-61389 5,370.59 AR-00006 5,150.85 AR-00003 219.74
2026-03-05 AR-00027 DOC-18544 4,122.72 AR-00022 4,122.72
2026-03-09 AR-00030 DOC-59157 3,087.62 AR-00020 3,087.62
2026-03-25 AR-00038 DOC-84436 5,190.62 AR-00028 3,721.61 AR-00036 1,469.01
2026-04-05 AR-00042 5,495.41 AR-00036 5,495.41
2026-04-07 AR-00043 DOC-59157 3,501.17 AR-00002 3,501.17
2026-04-09 AR-00044 DOC-97528 8,853.52 AR-00007 2,093.52 AR-00009 4,881.29 AR-00022 1,878.71
2026-04-18 AR-00046 2,114.65 AR-00012 2,114.65
2026-04-22 AR-00049 DOC-64299 8,183.79 AR-00012 6,477.09 AR-00025 1,706.70
expected output
answer.json
{
"id": "case_04",
"question_kind": "aged_open_after",
"answer": "105074.39",
"answer_kind": "money",
"months": 7,
"gap_month": 4,
"gap_entries": 3
}Scored by judge.py — see Scoring logic below for the full rule.
▸case_056-month close, open total cp; supplement gap, decoy prior-year ledger, re-coded customer, mid-year policy change.
input
README.md
# Year-end receivables
Close out the Accounts Receivable ledger for 2026 and answer the question below.
## What is here
- `ledgers/` — the monthly ledger extracts for account 1200
- `policy/allocation-memo.md` — how receipts have been allocated so far
- `masters/counterparties.csv` — the customer master
- `index/documents.csv` — resolves the `Ref doc` column to a voucher
Not everything in `ledgers/` belongs to this year's account 1200 close. Check
what you are reading before you use it.
## Question
How much did BayLine Foods still owe at the end of the year?
## Output
Print the answer on its own line, prefixed exactly like this:
ANSWER: 12345.67
A plain amount, no currency symbol and no thousands separators. You may write
whatever else you like before or after that line; only the `ANSWER:` line is
read.
index/documents.csv
document_id,voucher,document_type
DOC-13464,AR-00012,invoice
DOC-18990,AR-00066,invoice
DOC-20105,AR-00059,invoice
DOC-20678,AR-00030,invoice
DOC-21763,AR-00018,invoice
DOC-22698,AR-00040,invoice
DOC-23086,AR-00043,invoice
DOC-30552,AR-00058,invoice
DOC-30748,AR-00037,invoice
DOC-33580,AR-00060,invoice
DOC-33621,AR-00016,invoice
DOC-36420,AR-00057,invoice
DOC-37049,AR-00026,invoice
DOC-37152,AR-00077,invoice
DOC-37554,AR-00075,invoice
DOC-39008,AR-00042,invoice
DOC-40264,AR-00008,invoice
DOC-41153,AR-00024,invoice
DOC-41289,AR-00068,invoice
DOC-42995,AR-00007,invoice
DOC-46657,AR-00023,invoice
DOC-47822,AR-00017,invoice
DOC-49275,AR-00064,invoice
DOC-53545,AR-00035,invoice
DOC-59940,AR-00049,invoice
DOC-62634,AR-00004,invoice
DOC-62749,AR-00073,invoice
DOC-62825,AR-00014,invoice
DOC-66741,AR-00019,invoice
DOC-67338,AR-00044,invoice
DOC-69454,AR-00002,invoice
DOC-69984,AR-00033,invoice
DOC-70314,AR-00046,invoice
DOC-72107,AR-00052,invoice
DOC-74154,AR-00032,invoice
DOC-75536,AR-00034,invoice
DOC-75750,AR-00069,invoice
DOC-80213,AR-00048,invoice
DOC-80398,AR-00050,invoice
DOC-82488,AR-00031,invoice
DOC-84108,AR-00021,invoice
DOC-84826,AR-00010,invoice
DOC-85198,AR-00078,invoice
DOC-87989,AR-00003,invoice
DOC-90802,AR-00047,invoice
DOC-91298,AR-00039,invoice
DOC-93538,AR-00009,invoice
DOC-98303,AR-00036,invoice
DOC-99146,AR-00062,invoice
DOC-99323,AR-00006,invoice
DOC-99933,AR-00001,invoice
ledgers/2025-12.txt
Accounts Receivable — Account 1200 Trade Debtors — 2025-12 (prior year)
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2025-01-01 AR-900001 Invoice raised C-ANCH 8,005.01 8,005.01
2025-01-05 AR-900002 Freight recharged C-EAST 8,694.58 16,699.59
2025-01-05 AR-900003 Payment received C-EAST 1,030.14 15,669.45
2025-01-06 AR-900004 Service billed C-FAIR 7,363.52 23,032.97
2025-01-06 AR-900005 DOC-62634 Payment received C-FAIR 1,209.82 21,823.15
2025-01-09 AR-900006 Invoice raised C-FAIR 2,057.39 23,880.54
2025-01-11 AR-900007 Invoice raised C-DELT 6,008.97 29,889.51
2025-01-12 AR-900008 Invoice raised C-BAYL 427.10 30,316.61
2025-01-15 AR-900009 DOC-69454 Credit note issued C-EAST 3,612.94 26,703.67
2025-01-22 AR-900010 Service billed C-ANCH 8,014.80 34,718.47
2025-01-27 AR-900011 Freight recharged C-DELT 5,320.27 40,038.74
2025-01-28 AR-900012 Settlement received C-DELT 4,077.81 35,960.93
2025-01-29 AR-900013 DOC-42995 Payment received C-DELT 7,251.43 28,709.50
Closing balance 28,709.50
ledgers/2026-01.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-01
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-01-06 AR-00001 Invoice raised C-BAYL 8,808.96 8,808.96
2026-01-11 AR-00002 Service billed C-CEDW 8,958.33 17,767.29
2026-01-14 AR-00003 Goods dispatched C-DELT 6,492.18 24,259.47
2026-01-15 AR-00004 Invoice raised C-FAIR 6,408.10 30,667.57
2026-01-20 AR-00005 Payment received C-CEDW 4,887.00 25,780.57
2026-01-20 AR-00006 Goods dispatched C-CEDW 2,257.20 28,037.77
2026-01-21 AR-00007 Invoice raised C-DELT 8,260.14 36,297.91
2026-01-22 AR-00008 Service billed C-CEDW 7,331.21 43,629.12
2026-01-23 AR-00009 Invoice raised C-EAST 2,129.23 45,758.35
2026-01-26 AR-00010 Invoice raised C-FAIR 4,083.03 49,841.38
2026-01-26 AR-00011 DOC-99933 Payment received C-BAYL 330.62 49,510.76
2026-01-28 AR-00012 Invoice raised C-EAST 7,925.74 57,436.50
2026-01-28 AR-00013 DOC-13464 Credit note issued C-EAST 4,268.09 53,168.41
Closing balance 53,168.41
ledgers/2026-02.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-02
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 53,168.41
2026-02-01 AR-00014 Invoice raised C-DELT 1,849.13 55,017.54
2026-02-01 AR-00015 DOC-87989 Payment received C-DELT 5,641.91 49,375.63
2026-02-02 AR-00016 Invoice raised C-DELT 832.70 50,208.33
2026-02-06 AR-00017 Invoice raised C-DELT 5,745.34 55,953.67
2026-02-09 AR-00018 Invoice raised C-FAIR 8,706.95 64,660.62
2026-02-10 AR-00019 Invoice raised C-BAYL 1,189.56 65,850.18
2026-02-10 AR-00020 DOC-99933 Payment received C-BAYL 3,773.96 62,076.22
2026-02-13 AR-00021 Goods dispatched C-EAST 6,652.40 68,728.62
2026-02-14 AR-00022 Payment received C-FAIR 5,904.45 62,824.17
2026-02-17 AR-00023 Goods dispatched C-ANCH 8,054.15 70,878.32
2026-02-19 AR-00024 Service billed C-CEDW 2,684.50 73,562.82
2026-02-20 AR-00025 Discount allowed C-BAYL 3,507.98 70,054.84
2026-02-28 AR-00026 Invoice raised C-CEDW 5,058.93 75,113.77
Closing balance 75,113.77
ledgers/2026-03-supplement.txt
Late-posted entries for 2026-03, booked after that month's extract was taken.
These entries are part of account 1200 and of the 2026 close.
Accounts Receivable — Account 1200 Trade Debtors — 2026-03 supplement
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-03-23 AR-00037 Invoice raised C-ANCH 5,490.03 5,490.03
2026-03-27 AR-00038 DOC-75536 Credit note issued C-EAST 9,264.84 -3,774.81
2026-03-29 AR-00039 Late-payment charge C-BAYL 8,067.58 4,292.77
Closing balance 4,292.77
ledgers/2026-03.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-03
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 75,113.77
2026-03-02 AR-00027 DOC-84108 Payment received C-EAST 6,566.55 68,547.22
2026-03-10 AR-00028 DOC-93538 Payment received C-EAST 5,340.51 63,206.71
2026-03-12 AR-00029 DOC-47822 Settlement received C-DELT 5,279.37 57,927.34
2026-03-14 AR-00030 Goods dispatched C-CEDW 5,075.82 63,003.16
2026-03-15 AR-00031 Goods dispatched C-BAYL 4,563.77 67,566.93
2026-03-15 AR-00032 Goods dispatched C-CEDW 9,260.80 76,827.73
2026-03-16 AR-00033 Invoice raised C-EAST 7,245.28 84,073.01
2026-03-20 AR-00034 Invoice raised C-EAST 7,965.90 92,038.91
2026-03-22 AR-00035 Invoice raised C-FAIR 8,032.48 100,071.39
2026-03-22 AR-00036 Goods dispatched C-EAST 6,166.28 106,237.67
Closing balance 106,237.67
ledgers/2026-04.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-04
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 110,530.44
2026-04-02 AR-00040 Invoice raised C-BAYL 5,940.41 116,470.85
2026-04-06 AR-00041 DOC-20678 Credit note issued C-CEDW 7,063.36 109,407.49
2026-04-08 AR-00042 Invoice raised C-BAYL 3,110.55 112,518.04
2026-04-08 AR-00043 Invoice raised C-BAYL 9,369.43 121,887.47
2026-04-12 AR-00044 Invoice raised C-FAIR 3,327.22 125,214.69
2026-04-14 AR-00045 DOC-91298 Payment received C-BAYL 4,061.53 121,153.16
2026-04-18 AR-00046 Goods dispatched C-ANCH 7,768.74 128,921.90
2026-04-20 AR-00047 Goods dispatched C-ANCH 7,032.25 135,954.15
2026-04-23 AR-00048 Service billed C-EAST 1,280.09 137,234.24
2026-04-24 AR-00049 Invoice raised C-BAYL 4,939.79 142,174.03
2026-04-25 AR-00050 Late-payment charge C-EAST 4,336.87 146,510.90
2026-04-27 AR-00051 Payment received C-BAYL 4,758.32 141,752.58
2026-04-29 AR-00052 Goods dispatched C-BAYL 1,977.54 143,730.12
Closing balance 143,730.12
ledgers/2026-05.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-05
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 143,730.12
2026-05-01 AR-00053 Refund applied C-DELT 4,840.12 138,890.00
2026-05-01 AR-00054 DOC-33621 Payment received C-DELT 3,281.70 135,608.30
2026-05-05 AR-00055 Payment received C-EAST 4,025.26 131,583.04
2026-05-08 AR-00056 DOC-40264 Payment received C-CEDA 3,373.99 128,209.05
2026-05-08 AR-00057 Late-payment charge C-EAST 7,979.70 136,188.75
2026-05-16 AR-00058 Goods dispatched C-DELT 8,706.36 144,895.11
2026-05-20 AR-00059 Goods dispatched C-EAST 9,179.45 154,074.56
2026-05-22 AR-00060 Goods dispatched C-EAST 3,481.10 157,555.66
2026-05-23 AR-00061 Discount allowed C-ANCH 2,593.02 154,962.64
2026-05-25 AR-00062 Goods dispatched C-BAYL 5,397.61 160,360.25
2026-05-28 AR-00063 DOC-21763 Settlement received C-FAIR 1,665.41 158,694.84
2026-05-30 AR-00064 Late-payment charge C-DELT 3,726.14 162,420.98
2026-05-31 AR-00065 DOC-91298 Credit note issued C-BAYL 6,959.40 155,461.58
Closing balance 155,461.58
ledgers/2026-06.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-06
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 155,461.58
2026-06-05 AR-00066 Invoice raised C-DELT 1,928.41 157,389.99
2026-06-06 AR-00067 DOC-70314 Payment received C-ANCH 3,654.11 153,735.88
2026-06-06 AR-00068 Invoice raised C-ANCH 6,185.53 159,921.41
2026-06-07 AR-00069 Freight recharged C-DELT 2,784.71 162,706.12
2026-06-07 AR-00070 Settlement received C-BAYL 2,510.29 160,195.83
2026-06-09 AR-00071 DOC-41289 Settlement received C-ANCH 4,774.96 155,420.87
2026-06-10 AR-00072 DOC-74154 Payment received C-CEDA 2,734.01 152,686.86
2026-06-12 AR-00073 Goods dispatched C-DELT 6,218.87 158,905.73
2026-06-13 AR-00074 DOC-67338 Payment received C-FAIR 6,121.20 152,784.53
2026-06-14 AR-00075 Invoice raised C-CEDA 8,107.08 160,891.61
2026-06-19 AR-00076 Settlement received C-EAST 8,103.32 152,788.29
2026-06-26 AR-00077 Invoice raised C-DELT 8,284.81 161,073.10
2026-06-26 AR-00078 Invoice raised C-ANCH 2,391.65 163,464.75
Closing balance 163,464.75
masters/counterparties.csv
code,name,status,note
C-ANCH,Anchor Distributors,active,
C-BAYL,BayLine Foods,active,
C-CEDW,Cedarworks Ltd,superseded,"re-coded to C-CEDA with effect from 2026-05-01; same legal entity, same account"
C-CEDA,Cedarworks Ltd,active,formerly C-CEDW
C-DELT,Delta Freight Co,active,
C-EAST,Eastgate Packaging,active,
C-FAIR,Fairmont Supplies,active,
policy/allocation-memo.md
Allocation memo — Accounts Receivable
Cash and credit notes are allocated to open invoices under the allocation policy in force. The schedule below records how each receipt was allocated. It has been worked through to 2026-04-14 and stops there; the remainder of the year has not yet been allocated.
Cash received in excess of what the customer owed at that moment is parked as unapplied. This account does not carry unapplied cash forward against invoices raised later.
Date Voucher Ref doc Amount Allocated to
----------------------------------------------------------------------------------------------------
2026-01-20 AR-00005 4,887.00 AR-00002 4,887.00
2026-01-26 AR-00011 DOC-99933 330.62 AR-00001 330.62
2026-01-28 AR-00013 DOC-13464 4,268.09 AR-00012 4,268.09
2026-02-01 AR-00015 DOC-87989 5,641.91 AR-00003 5,641.91
2026-02-10 AR-00020 DOC-99933 3,773.96 AR-00001 3,773.96
2026-02-14 AR-00022 5,904.45 AR-00004 5,904.45
2026-02-20 AR-00025 3,507.98 AR-00001 3,507.98
2026-03-02 AR-00027 DOC-84108 6,566.55 AR-00021 6,566.55
2026-03-10 AR-00028 DOC-93538 5,340.51 AR-00009 2,129.23 AR-00012 3,211.28
2026-03-12 AR-00029 DOC-47822 5,279.37 AR-00017 5,279.37
2026-03-27 AR-00038 DOC-75536 9,264.84 AR-00012 446.37 AR-00021 85.85 AR-00033 7,245.28 AR-00034 1,487.34
2026-04-06 AR-00041 DOC-20678 7,063.36 AR-00002 4,071.33 AR-00006 2,257.20 AR-00008 734.83
2026-04-14 AR-00045 DOC-91298 4,061.53 AR-00001 1,196.40 AR-00019 1,189.56 AR-00031 1,675.57
expected output
answer.json
{
"id": "case_05",
"question_kind": "open_total_cp",
"answer": "27463.10",
"answer_kind": "money",
"months": 6,
"gap_month": 3,
"gap_entries": 3
}Scored by judge.py — see Scoring logic below for the full rule.
▸case_067-month close, settled total; supplement gap, decoy prior-year ledger, re-coded customer, mid-year policy change.
input
README.md
# Year-end receivables
Close out the Accounts Receivable ledger for 2026 and answer the question below.
## What is here
- `ledgers/` — the monthly ledger extracts for account 1200
- `policy/allocation-memo.md` — how receipts have been allocated so far
- `masters/counterparties.csv` — the customer master
- `index/documents.csv` — resolves the `Ref doc` column to a voucher
Not everything in `ledgers/` belongs to this year's account 1200 close. Check
what you are reading before you use it.
## Question
How much of everything billed during the year had been settled in full by the end of it?
## Output
Print the answer on its own line, prefixed exactly like this:
ANSWER: 12345.67
A plain amount, no currency symbol and no thousands separators. You may write
whatever else you like before or after that line; only the `ANSWER:` line is
read.
index/documents.csv
document_id,voucher,document_type
DOC-12857,AR-00019,invoice
DOC-13560,AR-00071,invoice
DOC-14584,AR-00021,invoice
DOC-14836,AR-00034,invoice
DOC-14880,AR-00066,invoice
DOC-16292,AR-00002,invoice
DOC-22191,AR-00030,invoice
DOC-22535,AR-00061,invoice
DOC-23520,AR-00031,invoice
DOC-24880,AR-00079,invoice
DOC-25426,AR-00057,invoice
DOC-26238,AR-00081,invoice
DOC-26317,AR-00083,invoice
DOC-26441,AR-00045,invoice
DOC-26881,AR-00024,invoice
DOC-27583,AR-00042,invoice
DOC-28953,AR-00022,invoice
DOC-36224,AR-00058,invoice
DOC-38971,AR-00017,invoice
DOC-39349,AR-00003,invoice
DOC-39502,AR-00033,invoice
DOC-41064,AR-00078,invoice
DOC-45466,AR-00046,invoice
DOC-46565,AR-00020,invoice
DOC-47943,AR-00048,invoice
DOC-48610,AR-00016,invoice
DOC-53241,AR-00023,invoice
DOC-58454,AR-00008,invoice
DOC-58577,AR-00038,invoice
DOC-58717,AR-00001,invoice
DOC-63951,AR-00054,invoice
DOC-64534,AR-00069,invoice
DOC-65452,AR-00053,invoice
DOC-66350,AR-00076,invoice
DOC-66773,AR-00068,invoice
DOC-66831,AR-00012,invoice
DOC-67332,AR-00005,invoice
DOC-68995,AR-00004,invoice
DOC-69417,AR-00025,invoice
DOC-71537,AR-00082,invoice
DOC-73687,AR-00036,invoice
DOC-75858,AR-00032,invoice
DOC-79732,AR-00077,invoice
DOC-84284,AR-00044,invoice
DOC-87907,AR-00065,invoice
DOC-90136,AR-00037,invoice
DOC-93739,AR-00007,invoice
DOC-94261,AR-00064,invoice
DOC-94490,AR-00006,invoice
DOC-98259,AR-00052,invoice
DOC-99001,AR-00039,invoice
DOC-99156,AR-00028,invoice
ledgers/2025-12.txt
Accounts Receivable — Account 1200 Trade Debtors — 2025-12 (prior year)
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2025-01-03 AR-900001 Invoice raised C-DELT 3,045.94 3,045.94
2025-01-06 AR-900002 Invoice raised C-BAYL 6,782.79 9,828.73
2025-01-10 AR-900003 DOC-16292 Settlement received C-BAYL 1,048.91 8,779.82
2025-01-11 AR-900004 Goods dispatched C-FAIR 2,777.63 11,557.45
2025-01-12 AR-900005 Invoice raised C-ANCH 2,374.47 13,931.92
2025-01-14 AR-900006 Service billed C-BAYL 3,768.01 17,699.93
2025-01-15 AR-900007 Invoice raised C-BAYL 3,423.54 21,123.47
2025-01-15 AR-900008 Service billed C-EAST 4,121.10 25,244.57
2025-01-18 AR-900009 Payment received C-EAST 611.43 24,633.14
2025-01-24 AR-900010 Invoice raised C-FAIR 5,666.11 30,299.25
2025-01-28 AR-900011 Invoice raised C-ANCH 7,757.06 38,056.31
2025-01-29 AR-900012 DOC-67332 Settlement received C-ANCH 6,957.32 31,098.99
Closing balance 31,098.99
ledgers/2026-01.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-01
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-01-01 AR-00001 Goods dispatched C-FAIR 3,367.58 3,367.58
2026-01-04 AR-00002 Invoice raised C-CEDW 1,532.50 4,900.08
2026-01-05 AR-00003 Invoice raised C-DELT 6,389.54 11,289.62
2026-01-06 AR-00004 Invoice raised C-BAYL 1,187.13 12,476.75
2026-01-07 AR-00005 Invoice raised C-EAST 8,790.14 21,266.89
2026-01-10 AR-00006 Service billed C-BAYL 796.54 22,063.43
2026-01-10 AR-00007 Invoice raised C-DELT 4,096.57 26,160.00
2026-01-14 AR-00008 Invoice raised C-EAST 2,502.39 28,662.39
2026-01-14 AR-00009 DOC-93739 Payment received C-DELT 7,117.65 21,544.74
2026-01-14 AR-00010 Payment received C-EAST 1,675.07 19,869.67
2026-01-19 AR-00011 Payment received C-BAYL 1,983.67 17,886.00
2026-01-20 AR-00012 Service billed C-BAYL 3,970.05 21,856.05
Closing balance 21,856.05
ledgers/2026-02.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-02
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 21,856.05
2026-02-01 AR-00013 Payment received C-BAYL 3,970.05 17,886.00
2026-02-04 AR-00014 DOC-39349 Payment received C-DELT 3,368.46 14,517.54
2026-02-08 AR-00015 DOC-16292 Discount allowed C-CEDW 1,528.87 12,988.67
2026-02-10 AR-00016 Invoice raised C-BAYL 7,415.35 20,404.02
2026-02-15 AR-00017 Invoice raised C-CEDW 5,546.34 25,950.36
2026-02-15 AR-00018 DOC-58717 Payment received C-FAIR 1,763.61 24,186.75
2026-02-18 AR-00019 Goods dispatched C-DELT 1,157.15 25,343.90
2026-02-18 AR-00020 Freight recharged C-DELT 6,462.14 31,806.04
2026-02-19 AR-00021 Invoice raised C-CEDW 6,379.24 38,185.28
2026-02-21 AR-00022 Service billed C-CEDW 6,672.17 44,857.45
2026-02-21 AR-00023 Service billed C-FAIR 9,371.76 54,229.21
2026-02-28 AR-00024 Invoice raised C-BAYL 6,581.28 60,810.49
Closing balance 60,810.49
ledgers/2026-03.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-03
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 60,810.49
2026-03-01 AR-00025 Invoice raised C-BAYL 4,335.70 65,146.19
2026-03-05 AR-00026 Payment received C-EAST 292.63 64,853.56
2026-03-06 AR-00027 DOC-28953 Refund applied C-CEDW 8,508.59 56,344.97
2026-03-07 AR-00028 Service billed C-EAST 6,820.90 63,165.87
2026-03-10 AR-00029 DOC-46565 Payment received C-DELT 664.29 62,501.58
2026-03-11 AR-00030 Late-payment charge C-CEDW 3,069.60 65,571.18
2026-03-18 AR-00031 Late-payment charge C-EAST 4,037.87 69,609.05
2026-03-19 AR-00032 Freight recharged C-FAIR 2,257.85 71,866.90
2026-03-19 AR-00033 Invoice raised C-CEDW 4,818.03 76,684.93
2026-03-21 AR-00034 Invoice raised C-DELT 5,469.88 82,154.81
2026-03-21 AR-00035 Payment received C-BAYL 7,282.66 74,872.15
2026-03-31 AR-00036 Service billed C-DELT 1,636.33 76,508.48
Closing balance 76,508.48
ledgers/2026-04.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-04
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 76,508.48
2026-04-02 AR-00037 Invoice raised C-DELT 895.06 77,403.54
2026-04-09 AR-00038 Goods dispatched C-DELT 7,711.34 85,114.88
2026-04-11 AR-00039 Service billed C-FAIR 6,157.78 91,272.66
2026-04-12 AR-00040 DOC-39502 Payment received C-CEDW 1,543.16 89,729.50
2026-04-13 AR-00041 Settlement received C-BAYL 1,824.78 87,904.72
2026-04-14 AR-00042 Invoice raised C-BAYL 7,656.80 95,561.52
2026-04-18 AR-00043 Refund applied C-BAYL 3,372.70 92,188.82
2026-04-20 AR-00044 Goods dispatched C-CEDW 3,614.78 95,803.60
2026-04-22 AR-00045 Goods dispatched C-CEDW 9,238.63 105,042.23
2026-04-24 AR-00046 Goods dispatched C-DELT 5,015.14 110,057.37
2026-04-25 AR-00047 DOC-58454 Payment received C-EAST 3,793.84 106,263.53
2026-04-27 AR-00048 Invoice raised C-ANCH 6,422.21 112,685.74
Closing balance 112,685.74
ledgers/2026-05-supplement.txt
Late-posted entries for 2026-05, booked after that month's extract was taken.
These entries are part of account 1200 and of the 2026 close.
Accounts Receivable — Account 1200 Trade Debtors — 2026-05 supplement
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-05-17 AR-00058 Invoice raised C-BAYL 2,537.77 2,537.77
2026-05-18 AR-00059 DOC-26441 Payment received C-CEDA 3,938.62 -1,400.85
2026-05-29 AR-00060 Payment received C-BAYL 1,586.84 -2,987.69
Closing balance -2,987.69
ledgers/2026-05.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-05
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 112,685.74
2026-05-01 AR-00049 DOC-46565 Payment received C-DELT 8,295.86 104,389.88
2026-05-04 AR-00050 DOC-99001 Payment received C-FAIR 3,600.50 100,789.38
2026-05-09 AR-00051 DOC-99001 Payment received C-FAIR 3,193.61 97,595.77
2026-05-12 AR-00052 Goods dispatched C-ANCH 1,111.93 98,707.70
2026-05-13 AR-00053 Invoice raised C-ANCH 2,654.48 101,362.18
2026-05-14 AR-00054 Invoice raised C-CEDA 6,478.71 107,840.89
2026-05-15 AR-00055 DOC-98259 Credit note issued C-ANCH 1,180.51 106,660.38
2026-05-15 AR-00056 DOC-63951 Refund applied C-CEDA 3,370.03 103,290.35
2026-05-15 AR-00057 Invoice raised C-ANCH 1,926.99 105,217.34
Closing balance 105,217.34
ledgers/2026-06.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-06
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 102,229.65
2026-06-04 AR-00061 Freight recharged C-EAST 5,831.87 108,061.52
2026-06-04 AR-00062 Payment received C-DELT 8,013.44 100,048.08
2026-06-08 AR-00063 DOC-84284 Settlement received C-CEDA 3,521.05 96,527.03
2026-06-09 AR-00064 Service billed C-CEDA 2,906.33 99,433.36
2026-06-10 AR-00065 Invoice raised C-CEDA 9,007.05 108,440.41
2026-06-12 AR-00066 Service billed C-CEDA 5,477.97 113,918.38
2026-06-12 AR-00067 DOC-99001 Credit note issued C-FAIR 6,009.92 107,908.46
2026-06-13 AR-00068 Invoice raised C-DELT 2,873.94 110,782.40
2026-06-15 AR-00069 Invoice raised C-DELT 3,661.90 114,444.30
2026-06-18 AR-00070 Discount allowed C-ANCH 1,443.22 113,001.08
2026-06-26 AR-00071 Invoice raised C-BAYL 890.88 113,891.96
2026-06-29 AR-00072 DOC-69417 Settlement received C-BAYL 5,257.36 108,634.60
Closing balance 108,634.60
ledgers/2026-07.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-07
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 108,634.60
2026-07-05 AR-00073 DOC-58454 Discount allowed C-EAST 9,109.99 99,524.61
2026-07-08 AR-00074 Payment received C-ANCH 1,262.58 98,262.03
2026-07-10 AR-00075 DOC-58577 Payment received C-DELT 4,363.80 93,898.23
2026-07-12 AR-00076 Goods dispatched C-ANCH 7,483.23 101,381.46
2026-07-14 AR-00077 Invoice raised C-EAST 1,520.96 102,902.42
2026-07-19 AR-00078 Invoice raised C-FAIR 9,144.46 112,046.88
2026-07-19 AR-00079 Late-payment charge C-EAST 228.76 112,275.64
2026-07-20 AR-00080 Payment received C-CEDA 651.80 111,623.84
2026-07-20 AR-00081 Service billed C-BAYL 4,366.92 115,990.76
2026-07-21 AR-00082 Invoice raised C-ANCH 8,719.93 124,710.69
2026-07-22 AR-00083 Invoice raised C-EAST 5,246.24 129,956.93
2026-07-23 AR-00084 DOC-27583 Credit note issued C-BAYL 1,088.99 128,867.94
Closing balance 128,867.94
masters/counterparties.csv
code,name,status,note
C-ANCH,Anchor Distributors,active,
C-BAYL,BayLine Foods,active,
C-CEDW,Cedarworks Ltd,superseded,"re-coded to C-CEDA with effect from 2026-05-01; same legal entity, same account"
C-CEDA,Cedarworks Ltd,active,formerly C-CEDW
C-DELT,Delta Freight Co,active,
C-EAST,Eastgate Packaging,active,
C-FAIR,Fairmont Supplies,active,
policy/allocation-memo.md
Allocation memo — Accounts Receivable
Cash and credit notes are allocated to open invoices under the allocation policy in force. The schedule below records how each receipt was allocated. It has been worked through to 2026-05-01 and stops there; the remainder of the year has not yet been allocated.
Cash received in excess of what the customer owed at that moment is parked as unapplied. This account does not carry unapplied cash forward against invoices raised later.
Date Voucher Ref doc Amount Allocated to
----------------------------------------------------------------------------------------------------
2026-01-14 AR-00009 DOC-93739 7,117.65 AR-00007 4,096.57 AR-00003 3,021.08
2026-01-14 AR-00010 1,675.07 AR-00005 1,675.07
2026-01-19 AR-00011 1,983.67 AR-00004 1,187.13 AR-00006 796.54
2026-02-01 AR-00013 3,970.05 AR-00012 3,970.05
2026-02-04 AR-00014 DOC-39349 3,368.46 AR-00003 3,368.46
2026-02-08 AR-00015 DOC-16292 1,528.87 AR-00002 1,528.87
2026-02-15 AR-00018 DOC-58717 1,763.61 AR-00001 1,763.61
2026-03-05 AR-00026 292.63 AR-00005 292.63
2026-03-06 AR-00027 DOC-28953 8,508.59 AR-00022 6,672.17 AR-00002 3.63 AR-00017 1,832.79
2026-03-10 AR-00029 DOC-46565 664.29 AR-00020 664.29
2026-03-21 AR-00035 7,282.66 AR-00016 7,282.66
2026-04-12 AR-00040 DOC-39502 1,543.16 AR-00017 1,543.16
2026-04-13 AR-00041 1,824.78 AR-00016 132.69 AR-00024 1,692.09
2026-04-18 AR-00043 3,372.70 AR-00024 3,372.70
2026-04-25 AR-00047 DOC-58454 3,793.84 AR-00005 3,793.84
2026-05-01 AR-00049 DOC-46565 8,295.86 AR-00019 1,157.15 AR-00020 5,797.85 AR-00034 1,340.86
expected output
answer.json
{
"id": "case_06",
"question_kind": "settled_total",
"answer": "94554.84",
"answer_kind": "money",
"months": 7,
"gap_month": 5,
"gap_entries": 3
}Scored by judge.py — see Scoring logic below for the full rule.
▸case_076-month close, aged open after; supplement gap, decoy prior-year ledger, re-coded customer, mid-year policy change.
input
README.md
# Year-end receivables
Close out the Accounts Receivable ledger for 2026 and answer the question below.
## What is here
- `ledgers/` — the monthly ledger extracts for account 1200
- `policy/allocation-memo.md` — how receipts have been allocated so far
- `masters/counterparties.csv` — the customer master
- `index/documents.csv` — resolves the `Ref doc` column to a voucher
Not everything in `ledgers/` belongs to this year's account 1200 close. Check
what you are reading before you use it.
## Question
How much was still owed at the end of the year on invoices billed on or after 2026-04-25?
## Output
Print the answer on its own line, prefixed exactly like this:
ANSWER: 12345.67
A plain amount, no currency symbol and no thousands separators. You may write
whatever else you like before or after that line; only the `ANSWER:` line is
read.
index/documents.csv
document_id,voucher,document_type
DOC-12702,AR-00068,invoice
DOC-17012,AR-00036,invoice
DOC-17438,AR-00035,invoice
DOC-18393,AR-00007,invoice
DOC-18501,AR-00004,invoice
DOC-19175,AR-00080,invoice
DOC-23394,AR-00020,invoice
DOC-25148,AR-00049,invoice
DOC-25619,AR-00081,invoice
DOC-25720,AR-00050,invoice
DOC-27040,AR-00053,invoice
DOC-30930,AR-00059,invoice
DOC-32617,AR-00016,invoice
DOC-33674,AR-00022,invoice
DOC-33890,AR-00056,invoice
DOC-35323,AR-00047,invoice
DOC-37538,AR-00029,invoice
DOC-39504,AR-00031,invoice
DOC-39594,AR-00058,invoice
DOC-41514,AR-00057,invoice
DOC-45525,AR-00079,invoice
DOC-48250,AR-00030,invoice
DOC-48703,AR-00066,invoice
DOC-49377,AR-00023,invoice
DOC-53299,AR-00072,invoice
DOC-56122,AR-00001,invoice
DOC-57577,AR-00012,invoice
DOC-59042,AR-00076,invoice
DOC-59888,AR-00015,invoice
DOC-61113,AR-00032,invoice
DOC-62561,AR-00027,invoice
DOC-69165,AR-00075,invoice
DOC-71165,AR-00019,invoice
DOC-73537,AR-00063,invoice
DOC-77694,AR-00078,invoice
DOC-80275,AR-00008,invoice
DOC-80478,AR-00040,invoice
DOC-81506,AR-00028,invoice
DOC-82107,AR-00071,invoice
DOC-85003,AR-00054,invoice
DOC-85403,AR-00083,invoice
DOC-91073,AR-00070,invoice
DOC-91442,AR-00002,invoice
DOC-91976,AR-00010,invoice
DOC-91990,AR-00009,invoice
DOC-92672,AR-00034,invoice
DOC-92842,AR-00006,invoice
DOC-92851,AR-00005,invoice
DOC-93955,AR-00003,invoice
DOC-95662,AR-00060,invoice
DOC-96138,AR-00033,invoice
DOC-97397,AR-00052,invoice
DOC-97661,AR-00038,invoice
DOC-97830,AR-00039,invoice
DOC-99342,AR-00067,invoice
ledgers/2025-12.txt
Accounts Receivable — Account 1200 Trade Debtors — 2025-12 (prior year)
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2025-01-05 AR-900001 Service billed C-DELT 8,152.77 8,152.77
2025-01-07 AR-900002 Freight recharged C-EAST 7,416.64 15,569.41
2025-01-07 AR-900003 Goods dispatched C-ANCH 3,535.60 19,105.01
2025-01-08 AR-900004 Goods dispatched C-FAIR 3,167.50 22,272.51
2025-01-09 AR-900005 DOC-18501 Discount allowed C-FAIR 3,167.50 19,105.01
2025-01-11 AR-900006 Invoice raised C-DELT 5,857.08 24,962.09
2025-01-17 AR-900007 DOC-91442 Settlement received C-EAST 5,131.64 19,830.45
2025-01-19 AR-900008 DOC-92842 Payment received C-DELT 5,131.28 14,699.17
2025-01-21 AR-900009 Goods dispatched C-ANCH 7,253.01 21,952.18
2025-01-23 AR-900010 Payment received C-DELT 6,824.94 15,127.24
2025-01-26 AR-900011 Service billed C-BAYL 5,240.16 20,367.40
2025-01-27 AR-900012 Invoice raised C-ANCH 5,147.77 25,515.17
2025-01-28 AR-900013 Goods dispatched C-CEDA 5,055.07 30,570.24
2025-01-30 AR-900014 Service billed C-DELT 9,069.08 39,639.32
Closing balance 39,639.32
ledgers/2026-01.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-01
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-01-02 AR-00001 Service billed C-DELT 7,059.62 7,059.62
2026-01-03 AR-00002 Goods dispatched C-EAST 1,049.31 8,108.93
2026-01-03 AR-00003 Goods dispatched C-FAIR 7,557.23 15,666.16
2026-01-13 AR-00004 Invoice raised C-ANCH 8,534.07 24,200.23
2026-01-13 AR-00005 Goods dispatched C-CEDW 1,482.89 25,683.12
2026-01-15 AR-00006 Invoice raised C-EAST 6,110.35 31,793.47
2026-01-19 AR-00007 Service billed C-FAIR 3,675.13 35,468.60
2026-01-20 AR-00008 Invoice raised C-ANCH 9,352.22 44,820.82
2026-01-20 AR-00009 Invoice raised C-CEDW 3,542.65 48,363.47
2026-01-21 AR-00010 Invoice raised C-DELT 5,650.54 54,014.01
2026-01-24 AR-00011 DOC-80275 Credit note issued C-ANCH 729.37 53,284.64
2026-01-28 AR-00012 Service billed C-FAIR 877.56 54,162.20
2026-01-29 AR-00013 DOC-18393 Payment received C-FAIR 7,637.21 46,524.99
2026-01-30 AR-00014 DOC-93955 Payment received C-FAIR 3,451.14 43,073.85
Closing balance 43,073.85
ledgers/2026-02.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-02
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 43,073.85
2026-02-01 AR-00015 Goods dispatched C-EAST 5,593.90 48,667.75
2026-02-03 AR-00016 Invoice raised C-CEDW 1,285.98 49,953.73
2026-02-04 AR-00017 Settlement received C-ANCH 8,225.22 41,728.51
2026-02-10 AR-00018 DOC-56122 Payment received C-DELT 6,252.63 35,475.88
2026-02-12 AR-00019 Invoice raised C-CEDW 5,419.26 40,895.14
2026-02-18 AR-00020 Goods dispatched C-FAIR 7,640.21 48,535.35
2026-02-19 AR-00021 DOC-91990 Payment received C-CEDW 4,460.39 44,074.96
2026-02-19 AR-00022 Goods dispatched C-EAST 665.89 44,740.85
2026-02-19 AR-00023 Freight recharged C-BAYL 2,351.21 47,092.06
2026-02-22 AR-00024 Payment received C-EAST 5,588.09 41,503.97
2026-02-23 AR-00025 Refund applied C-CEDW 2,863.19 38,640.78
2026-02-25 AR-00026 DOC-57577 Payment received C-FAIR 1,121.43 37,519.35
2026-02-26 AR-00027 Invoice raised C-EAST 6,882.14 44,401.49
2026-02-28 AR-00028 Service billed C-BAYL 5,200.29 49,601.78
Closing balance 49,601.78
ledgers/2026-03-supplement.txt
Late-posted entries for 2026-03, booked after that month's extract was taken.
These entries are part of account 1200 and of the 2026 close.
Accounts Receivable — Account 1200 Trade Debtors — 2026-03 supplement
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-03-25 AR-00040 Invoice raised C-FAIR 2,433.18 2,433.18
2026-03-27 AR-00041 Payment received C-EAST 5,646.08 -3,212.90
2026-03-27 AR-00042 DOC-17012 Payment received C-DELT 5,808.01 -9,020.91
Closing balance -9,020.91
ledgers/2026-03.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-03
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 49,601.78
2026-03-07 AR-00029 Invoice raised C-CEDW 6,364.91 55,966.69
2026-03-09 AR-00030 Goods dispatched C-CEDW 7,955.90 63,922.59
2026-03-09 AR-00031 Invoice raised C-ANCH 2,977.50 66,900.09
2026-03-13 AR-00032 Invoice raised C-FAIR 6,507.67 73,407.76
2026-03-15 AR-00033 Invoice raised C-CEDW 6,784.39 80,192.15
2026-03-17 AR-00034 Goods dispatched C-BAYL 7,656.22 87,848.37
2026-03-19 AR-00035 Goods dispatched C-BAYL 7,449.25 95,297.62
2026-03-22 AR-00036 Invoice raised C-DELT 1,355.76 96,653.38
2026-03-22 AR-00037 DOC-92672 Discount allowed C-BAYL 2,743.96 93,909.42
2026-03-24 AR-00038 Invoice raised C-FAIR 1,727.28 95,636.70
2026-03-24 AR-00039 Goods dispatched C-ANCH 7,672.36 103,309.06
Closing balance 103,309.06
ledgers/2026-04.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-04
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 94,288.15
2026-04-04 AR-00043 DOC-97830 Payment received C-ANCH 597.24 93,690.91
2026-04-06 AR-00044 DOC-92672 Payment received C-BAYL 4,747.23 88,943.68
2026-04-08 AR-00045 Settlement received C-CEDW 3,754.23 85,189.45
2026-04-08 AR-00046 DOC-17012 Payment received C-DELT 2,005.28 83,184.17
2026-04-11 AR-00047 Service billed C-BAYL 3,218.95 86,403.12
2026-04-12 AR-00048 DOC-23394 Credit note issued C-FAIR 5,941.54 80,461.58
2026-04-16 AR-00049 Invoice raised C-DELT 7,039.73 87,501.31
2026-04-21 AR-00050 Goods dispatched C-DELT 5,810.40 93,311.71
2026-04-23 AR-00051 DOC-25148 Payment received C-DELT 3,903.58 89,408.13
2026-04-25 AR-00052 Invoice raised C-FAIR 8,924.31 98,332.44
2026-04-26 AR-00053 Invoice raised C-CEDW 1,633.75 99,966.19
2026-04-27 AR-00054 Service billed C-FAIR 6,457.15 106,423.34
2026-04-27 AR-00055 DOC-96138 Settlement received C-CEDW 8,438.98 97,984.36
2026-04-27 AR-00056 Invoice raised C-BAYL 7,682.27 105,666.63
Closing balance 105,666.63
ledgers/2026-05.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-05
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 105,666.63
2026-05-03 AR-00057 Service billed C-BAYL 3,879.85 109,546.48
2026-05-04 AR-00058 Goods dispatched C-ANCH 6,279.72 115,826.20
2026-05-05 AR-00059 Service billed C-DELT 7,248.36 123,074.56
2026-05-06 AR-00060 Invoice raised C-BAYL 5,970.07 129,044.63
2026-05-06 AR-00061 Settlement received C-EAST 327.64 128,716.99
2026-05-09 AR-00062 DOC-48250 Credit note issued C-CEDA 8,624.96 120,092.03
2026-05-11 AR-00063 Invoice raised C-ANCH 7,657.34 127,749.37
2026-05-15 AR-00064 DOC-25720 Credit note issued C-DELT 6,488.43 121,260.94
2026-05-18 AR-00065 DOC-33674 Credit note issued C-EAST 1,869.96 119,390.98
2026-05-22 AR-00066 Goods dispatched C-ANCH 747.37 120,138.35
2026-05-24 AR-00067 Goods dispatched C-FAIR 4,170.45 124,308.80
2026-05-28 AR-00068 Invoice raised C-FAIR 5,915.90 130,224.70
2026-05-30 AR-00069 DOC-62561 Payment received C-EAST 5,128.87 125,095.83
2026-05-30 AR-00070 Invoice raised C-CEDA 3,282.22 128,378.05
Closing balance 128,378.05
ledgers/2026-06.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-06
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 128,378.05
2026-06-02 AR-00071 Invoice raised C-CEDA 5,682.37 134,060.42
2026-06-09 AR-00072 Invoice raised C-ANCH 4,357.32 138,417.74
2026-06-09 AR-00073 DOC-33674 Payment received C-EAST 1,740.95 136,676.79
2026-06-12 AR-00074 Payment received C-BAYL 2,550.45 134,126.34
2026-06-13 AR-00075 Invoice raised C-FAIR 3,930.78 138,057.12
2026-06-15 AR-00076 Invoice raised C-ANCH 755.55 138,812.67
2026-06-16 AR-00077 DOC-41514 Payment received C-BAYL 3,499.57 135,313.10
2026-06-20 AR-00078 Late-payment charge C-BAYL 1,810.87 137,123.97
2026-06-22 AR-00079 Goods dispatched C-CEDA 3,160.85 140,284.82
2026-06-23 AR-00080 Goods dispatched C-DELT 4,621.31 144,906.13
2026-06-23 AR-00081 Goods dispatched C-EAST 444.62 145,350.75
2026-06-24 AR-00082 DOC-73537 Credit note issued C-ANCH 6,685.65 138,665.10
2026-06-27 AR-00083 Service billed C-ANCH 2,099.87 140,764.97
2026-06-28 AR-00084 DOC-25619 Settlement received C-EAST 489.08 140,275.89
Closing balance 140,275.89
masters/counterparties.csv
code,name,status,note
C-ANCH,Anchor Distributors,active,
C-BAYL,BayLine Foods,active,
C-CEDW,Cedarworks Ltd,superseded,"re-coded to C-CEDA with effect from 2026-05-01; same legal entity, same account"
C-CEDA,Cedarworks Ltd,active,formerly C-CEDW
C-DELT,Delta Freight Co,active,
C-EAST,Eastgate Packaging,active,
C-FAIR,Fairmont Supplies,active,
policy/allocation-memo.md
Allocation memo — Accounts Receivable
Cash and credit notes are allocated to open invoices under the allocation policy in force. The schedule below records how each receipt was allocated. It has been worked through to 2026-04-04 and stops there; the remainder of the year has not yet been allocated.
Cash received in excess of what the customer owed at that moment is parked as unapplied. This account does not carry unapplied cash forward against invoices raised later.
Date Voucher Ref doc Amount Allocated to
----------------------------------------------------------------------------------------------------
2026-01-24 AR-00011 DOC-80275 729.37 AR-00008 729.37
2026-01-29 AR-00013 DOC-18393 7,637.21 AR-00007 3,675.13 AR-00003 3,962.08
2026-01-30 AR-00014 DOC-93955 3,451.14 AR-00003 3,451.14
2026-02-04 AR-00017 8,225.22 AR-00004 8,225.22
2026-02-10 AR-00018 DOC-56122 6,252.63 AR-00001 6,252.63
2026-02-19 AR-00021 DOC-91990 4,460.39 AR-00009 3,542.65 AR-00005 917.74
2026-02-22 AR-00024 5,588.09 AR-00002 1,049.31 AR-00006 4,538.78
2026-02-23 AR-00025 2,863.19 AR-00005 565.15 AR-00016 1,285.98 AR-00019 1,012.06
2026-02-25 AR-00026 DOC-57577 1,121.43 AR-00012 877.56 AR-00003 144.01 AR-00020 99.86
2026-03-22 AR-00037 DOC-92672 2,743.96 AR-00023 2,351.21 AR-00028 392.75
2026-03-27 AR-00041 5,646.08 AR-00006 1,571.57 AR-00015 4,074.51
2026-03-27 AR-00042 DOC-17012 5,808.01 AR-00001 806.99 AR-00010 5,001.02
2026-04-04 AR-00043 DOC-97830 597.24 AR-00004 308.85 AR-00008 288.39
expected output
answer.json
{
"id": "case_07",
"question_kind": "aged_open_after",
"answer": "96267.68",
"answer_kind": "money",
"months": 6,
"gap_month": 3,
"gap_entries": 3
}Scored by judge.py — see Scoring logic below for the full rule.
▸case_087-month close, open total cp; supplement gap, decoy prior-year ledger, re-coded customer, mid-year policy change.
input
README.md
# Year-end receivables
Close out the Accounts Receivable ledger for 2026 and answer the question below.
## What is here
- `ledgers/` — the monthly ledger extracts for account 1200
- `policy/allocation-memo.md` — how receipts have been allocated so far
- `masters/counterparties.csv` — the customer master
- `index/documents.csv` — resolves the `Ref doc` column to a voucher
Not everything in `ledgers/` belongs to this year's account 1200 close. Check
what you are reading before you use it.
## Question
How much did Anchor Distributors still owe at the end of the year?
## Output
Print the answer on its own line, prefixed exactly like this:
ANSWER: 12345.67
A plain amount, no currency symbol and no thousands separators. You may write
whatever else you like before or after that line; only the `ANSWER:` line is
read.
index/documents.csv
document_id,voucher,document_type
DOC-10555,AR-00037,invoice
DOC-10591,AR-00096,invoice
DOC-12425,AR-00032,invoice
DOC-14195,AR-00097,invoice
DOC-15819,AR-00042,invoice
DOC-19676,AR-00039,invoice
DOC-23302,AR-00005,invoice
DOC-27590,AR-00078,invoice
DOC-29080,AR-00013,invoice
DOC-30372,AR-00056,invoice
DOC-33596,AR-00067,invoice
DOC-34162,AR-00001,invoice
DOC-34415,AR-00051,invoice
DOC-36333,AR-00050,invoice
DOC-37285,AR-00061,invoice
DOC-38958,AR-00063,invoice
DOC-40079,AR-00064,invoice
DOC-40173,AR-00034,invoice
DOC-44707,AR-00009,invoice
DOC-45478,AR-00077,invoice
DOC-46040,AR-00069,invoice
DOC-51278,AR-00074,invoice
DOC-51549,AR-00036,invoice
DOC-51918,AR-00089,invoice
DOC-53449,AR-00024,invoice
DOC-54149,AR-00095,invoice
DOC-57825,AR-00025,invoice
DOC-60450,AR-00026,invoice
DOC-61236,AR-00044,invoice
DOC-62131,AR-00019,invoice
DOC-64605,AR-00023,invoice
DOC-64754,AR-00007,invoice
DOC-66383,AR-00012,invoice
DOC-66904,AR-00047,invoice
DOC-68990,AR-00016,invoice
DOC-69393,AR-00055,invoice
DOC-70432,AR-00065,invoice
DOC-72046,AR-00083,invoice
DOC-72792,AR-00018,invoice
DOC-74456,AR-00029,invoice
DOC-76424,AR-00059,invoice
DOC-76685,AR-00040,invoice
DOC-78685,AR-00081,invoice
DOC-81205,AR-00046,invoice
DOC-82033,AR-00080,invoice
DOC-82211,AR-00014,invoice
DOC-85638,AR-00002,invoice
DOC-86194,AR-00020,invoice
DOC-86522,AR-00062,invoice
DOC-87010,AR-00054,invoice
DOC-87256,AR-00033,invoice
DOC-87343,AR-00003,invoice
DOC-87388,AR-00094,invoice
DOC-88430,AR-00048,invoice
DOC-93503,AR-00006,invoice
DOC-94595,AR-00098,invoice
DOC-94610,AR-00073,invoice
DOC-95484,AR-00043,invoice
DOC-96952,AR-00058,invoice
ledgers/2025-12.txt
Accounts Receivable — Account 1200 Trade Debtors — 2025-12 (prior year)
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2025-01-03 AR-900001 Invoice raised C-FAIR 6,923.15 6,923.15
2025-01-04 AR-900002 Invoice raised C-EAST 6,556.01 13,479.16
2025-01-04 AR-900003 Late-payment charge C-ANCH 4,386.77 17,865.93
2025-01-10 AR-900004 Goods dispatched C-DELT 4,771.23 22,637.16
2025-01-12 AR-900005 Goods dispatched C-DELT 372.05 23,009.21
2025-01-12 AR-900006 Freight recharged C-FAIR 7,398.08 30,407.29
2025-01-13 AR-900007 Invoice raised C-CEDA 6,402.06 36,809.35
2025-01-17 AR-900008 Freight recharged C-EAST 1,117.14 37,926.49
2025-01-18 AR-900009 DOC-64754 Payment received C-CEDA 3,049.59 34,876.90
2025-01-18 AR-900010 Invoice raised C-ANCH 1,196.82 36,073.72
2025-01-20 AR-900011 Invoice raised C-ANCH 9,255.88 45,329.60
2025-01-21 AR-900012 Invoice raised C-BAYL 1,413.21 46,742.81
2025-01-27 AR-900013 Service billed C-CEDA 367.65 47,110.46
2025-01-29 AR-900014 Invoice raised C-ANCH 2,820.45 49,930.91
Closing balance 49,930.91
ledgers/2026-01.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-01
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-01-01 AR-00001 Service billed C-BAYL 6,022.09 6,022.09
2026-01-05 AR-00002 Invoice raised C-FAIR 2,140.09 8,162.18
2026-01-05 AR-00003 Invoice raised C-DELT 7,113.16 15,275.34
2026-01-06 AR-00004 Payment received C-BAYL 5,488.53 9,786.81
2026-01-07 AR-00005 Late-payment charge C-ANCH 957.28 10,744.09
2026-01-08 AR-00006 Freight recharged C-CEDW 7,003.13 17,747.22
2026-01-10 AR-00007 Goods dispatched C-EAST 434.45 18,181.67
2026-01-15 AR-00008 Payment received C-CEDW 7,003.13 11,178.54
2026-01-20 AR-00009 Invoice raised C-BAYL 8,823.81 20,002.35
2026-01-21 AR-00010 DOC-23302 Discount allowed C-ANCH 957.28 19,045.07
2026-01-21 AR-00011 Payment received C-FAIR 2,140.09 16,904.98
2026-01-23 AR-00012 Service billed C-ANCH 6,284.88 23,189.86
2026-01-29 AR-00013 Invoice raised C-DELT 6,124.73 29,314.59
2026-01-30 AR-00014 Goods dispatched C-EAST 6,614.66 35,929.25
Closing balance 35,929.25
ledgers/2026-02.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-02
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 35,929.25
2026-02-01 AR-00015 Payment received C-ANCH 4,487.77 31,441.48
2026-02-06 AR-00016 Late-payment charge C-EAST 2,308.08 33,749.56
2026-02-12 AR-00017 DOC-44707 Payment received C-BAYL 5,892.92 27,856.64
2026-02-12 AR-00018 Invoice raised C-ANCH 3,437.38 31,294.02
2026-02-14 AR-00019 Freight recharged C-EAST 6,829.31 38,123.33
2026-02-15 AR-00020 Goods dispatched C-DELT 993.49 39,116.82
2026-02-18 AR-00021 DOC-64754 Refund applied C-EAST 2,449.70 36,667.12
2026-02-19 AR-00022 Payment received C-ANCH 5,234.49 31,432.63
2026-02-20 AR-00023 Service billed C-BAYL 9,354.97 40,787.60
2026-02-21 AR-00024 Freight recharged C-CEDW 2,047.30 42,834.90
2026-02-22 AR-00025 Service billed C-FAIR 4,258.01 47,092.91
2026-02-23 AR-00026 Goods dispatched C-ANCH 8,702.09 55,795.00
2026-02-26 AR-00027 DOC-86194 Credit note issued C-DELT 4,030.52 51,764.48
2026-02-26 AR-00028 Payment received C-FAIR 2,197.07 49,567.41
Closing balance 49,567.41
ledgers/2026-03.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-03
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 49,567.41
2026-03-03 AR-00029 Service billed C-CEDW 7,220.54 56,787.95
2026-03-05 AR-00030 DOC-64605 Payment received C-BAYL 6,955.10 49,832.85
2026-03-07 AR-00031 Payment received C-FAIR 2,060.94 47,771.91
2026-03-09 AR-00032 Service billed C-EAST 1,694.76 49,466.67
2026-03-10 AR-00033 Invoice raised C-BAYL 1,313.62 50,780.29
2026-03-15 AR-00034 Invoice raised C-EAST 3,305.09 54,085.38
2026-03-19 AR-00035 Settlement received C-ANCH 2,566.28 51,519.10
2026-03-22 AR-00036 Invoice raised C-EAST 3,617.11 55,136.21
2026-03-23 AR-00037 Freight recharged C-CEDW 8,248.62 63,384.83
2026-03-23 AR-00038 DOC-64605 Credit note issued C-BAYL 669.55 62,715.28
2026-03-24 AR-00039 Invoice raised C-BAYL 2,524.84 65,240.12
2026-03-26 AR-00040 Invoice raised C-FAIR 6,520.92 71,761.04
2026-03-26 AR-00041 Payment received C-EAST 4,262.33 67,498.71
2026-03-28 AR-00042 Goods dispatched C-EAST 2,478.09 69,976.80
Closing balance 69,976.80
ledgers/2026-04-supplement.txt
Late-posted entries for 2026-04, booked after that month's extract was taken.
These entries are part of account 1200 and of the 2026 close.
Accounts Receivable — Account 1200 Trade Debtors — 2026-04 supplement
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-04-21 AR-00054 Service billed C-EAST 6,347.04 6,347.04
2026-04-25 AR-00055 Freight recharged C-ANCH 724.02 7,071.06
2026-04-28 AR-00056 Late-payment charge C-CEDW 2,328.49 9,399.55
Closing balance 9,399.55
ledgers/2026-04.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-04
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 69,976.80
2026-04-01 AR-00043 Invoice raised C-CEDW 4,738.60 74,715.40
2026-04-01 AR-00044 Invoice raised C-EAST 787.52 75,502.92
2026-04-02 AR-00045 Settlement received C-DELT 6,285.65 69,217.27
2026-04-04 AR-00046 Goods dispatched C-BAYL 7,426.04 76,643.31
2026-04-04 AR-00047 Freight recharged C-ANCH 5,303.61 81,946.92
2026-04-05 AR-00048 Invoice raised C-EAST 6,275.77 88,222.69
2026-04-08 AR-00049 DOC-81205 Discount allowed C-BAYL 6,688.89 81,533.80
2026-04-10 AR-00050 Invoice raised C-BAYL 1,030.79 82,564.59
2026-04-13 AR-00051 Goods dispatched C-CEDW 1,108.35 83,672.94
2026-04-14 AR-00052 DOC-10555 Payment received C-CEDW 3,528.41 80,144.53
2026-04-14 AR-00053 DOC-74456 Payment received C-CEDW 6,622.58 73,521.95
Closing balance 73,521.95
ledgers/2026-05.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-05
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 82,921.50
2026-05-03 AR-00057 DOC-57825 Settlement received C-FAIR 1,553.80 81,367.70
2026-05-05 AR-00058 Invoice raised C-BAYL 8,623.24 89,990.94
2026-05-05 AR-00059 Service billed C-EAST 8,821.71 98,812.65
2026-05-05 AR-00060 Payment received C-DELT 4,306.73 94,505.92
2026-05-11 AR-00061 Invoice raised C-ANCH 7,647.39 102,153.31
2026-05-12 AR-00062 Late-payment charge C-ANCH 821.94 102,975.25
2026-05-12 AR-00063 Late-payment charge C-ANCH 4,435.38 107,410.63
2026-05-15 AR-00064 Late-payment charge C-DELT 9,209.08 116,619.71
2026-05-18 AR-00065 Goods dispatched C-EAST 5,607.56 122,227.27
2026-05-22 AR-00066 DOC-19676 Credit note issued C-BAYL 4,052.03 118,175.24
2026-05-25 AR-00067 Goods dispatched C-CEDA 762.48 118,937.72
2026-05-28 AR-00068 DOC-86522 Credit note issued C-ANCH 6,369.05 112,568.67
2026-05-29 AR-00069 Invoice raised C-ANCH 7,714.86 120,283.53
2026-05-31 AR-00070 DOC-96952 Settlement received C-BAYL 2,960.39 117,323.14
Closing balance 117,323.14
ledgers/2026-06.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-06
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 117,323.14
2026-06-04 AR-00071 DOC-81205 Settlement received C-BAYL 5,584.99 111,738.15
2026-06-06 AR-00072 DOC-40079 Settlement received C-DELT 252.42 111,485.73
2026-06-08 AR-00073 Invoice raised C-EAST 4,602.48 116,088.21
2026-06-10 AR-00074 Invoice raised C-BAYL 1,733.20 117,821.41
2026-06-14 AR-00075 DOC-96952 Settlement received C-BAYL 3,937.80 113,883.61
2026-06-16 AR-00076 DOC-29080 Settlement received C-DELT 4,770.13 109,113.48
2026-06-16 AR-00077 Goods dispatched C-CEDA 8,683.11 117,796.59
2026-06-17 AR-00078 Service billed C-DELT 3,356.84 121,153.43
2026-06-18 AR-00079 Settlement received C-ANCH 5,590.80 115,562.63
2026-06-22 AR-00080 Goods dispatched C-ANCH 2,864.08 118,426.71
2026-06-26 AR-00081 Invoice raised C-DELT 3,571.91 121,998.62
2026-06-28 AR-00082 Payment received C-CEDA 1,341.66 120,656.96
2026-06-28 AR-00083 Service billed C-DELT 4,173.32 124,830.28
2026-06-29 AR-00084 DOC-51549 Discount allowed C-EAST 263.45 124,566.83
Closing balance 124,566.83
ledgers/2026-07.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-07
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 124,566.83
2026-07-04 AR-00085 DOC-94610 Payment received C-EAST 423.25 124,143.58
2026-07-13 AR-00086 DOC-85638 Credit note issued C-FAIR 4,967.12 119,176.46
2026-07-13 AR-00087 DOC-34415 Credit note issued C-CEDA 4,192.73 114,983.73
2026-07-13 AR-00088 DOC-82211 Settlement received C-EAST 7,295.25 107,688.48
2026-07-15 AR-00089 Service billed C-ANCH 8,190.90 115,879.38
2026-07-16 AR-00090 Payment received C-CEDA 4,840.19 111,039.19
2026-07-17 AR-00091 DOC-40079 Refund applied C-DELT 6,271.16 104,768.03
2026-07-17 AR-00092 DOC-96952 Credit note issued C-BAYL 4,622.40 100,145.63
2026-07-17 AR-00093 DOC-15819 Credit note issued C-EAST 2,674.87 97,470.76
2026-07-23 AR-00094 Service billed C-BAYL 6,486.35 103,957.11
2026-07-26 AR-00095 Service billed C-CEDA 6,156.65 110,113.76
2026-07-28 AR-00096 Goods dispatched C-CEDA 5,304.33 115,418.09
2026-07-29 AR-00097 Late-payment charge C-DELT 269.86 115,687.95
2026-07-30 AR-00098 Invoice raised C-BAYL 1,412.59 117,100.54
Closing balance 117,100.54
masters/counterparties.csv
code,name,status,note
C-ANCH,Anchor Distributors,active,
C-BAYL,BayLine Foods,active,
C-CEDW,Cedarworks Ltd,superseded,"re-coded to C-CEDA with effect from 2026-05-01; same legal entity, same account"
C-CEDA,Cedarworks Ltd,active,formerly C-CEDW
C-DELT,Delta Freight Co,active,
C-EAST,Eastgate Packaging,active,
C-FAIR,Fairmont Supplies,active,
policy/allocation-memo.md
Allocation memo — Accounts Receivable
Cash and credit notes are allocated to open invoices under the allocation policy in force. The schedule below records how each receipt was allocated. It has been worked through to 2026-04-14 and stops there; the remainder of the year has not yet been allocated.
Cash received in excess of what the customer owed at that moment is parked as unapplied. This account does not carry unapplied cash forward against invoices raised later.
Date Voucher Ref doc Amount Allocated to
----------------------------------------------------------------------------------------------------
2026-01-06 AR-00004 5,488.53 AR-00001 5,488.53
2026-01-15 AR-00008 7,003.13 AR-00006 7,003.13
2026-01-21 AR-00010 DOC-23302 957.28 AR-00005 957.28
2026-01-21 AR-00011 2,140.09 AR-00002 2,140.09
2026-02-01 AR-00015 4,487.77 AR-00012 4,487.77
2026-02-12 AR-00017 DOC-44707 5,892.92 AR-00009 5,892.92
2026-02-18 AR-00021 DOC-64754 2,449.70 AR-00007 434.45 AR-00014 2,015.25
2026-02-19 AR-00022 5,234.49 AR-00012 1,797.11 AR-00018 3,437.38
2026-02-26 AR-00027 DOC-86194 4,030.52 AR-00020 993.49 AR-00003 3,037.03
2026-02-26 AR-00028 2,197.07 AR-00025 2,197.07
2026-03-05 AR-00030 DOC-64605 6,955.10 AR-00023 6,955.10
2026-03-07 AR-00031 2,060.94 AR-00025 2,060.94
2026-03-19 AR-00035 2,566.28 AR-00026 2,566.28
2026-03-23 AR-00038 DOC-64605 669.55 AR-00001 533.56 AR-00009 135.99
2026-03-26 AR-00041 4,262.33 AR-00014 4,262.33
2026-04-02 AR-00045 6,285.65 AR-00003 4,076.13 AR-00013 2,209.52
2026-04-08 AR-00049 DOC-81205 6,688.89 AR-00009 2,794.90 AR-00023 2,399.87 AR-00033 1,313.62 AR-00039 180.50
2026-04-14 AR-00052 DOC-10555 3,528.41 AR-00024 2,047.30 AR-00029 1,481.11
expected output
answer.json
{
"id": "case_08",
"question_kind": "open_total_cp",
"answer": "31878.14",
"answer_kind": "money",
"months": 7,
"gap_month": 4,
"gap_entries": 3
}Scored by judge.py — see Scoring logic below for the full rule.
▸case_096-month close, settled total; supplement gap, decoy prior-year ledger, re-coded customer, mid-year policy change.
input
README.md
# Year-end receivables
Close out the Accounts Receivable ledger for 2026 and answer the question below.
## What is here
- `ledgers/` — the monthly ledger extracts for account 1200
- `policy/allocation-memo.md` — how receipts have been allocated so far
- `masters/counterparties.csv` — the customer master
- `index/documents.csv` — resolves the `Ref doc` column to a voucher
Not everything in `ledgers/` belongs to this year's account 1200 close. Check
what you are reading before you use it.
## Question
How much of everything billed during the year had been settled in full by the end of it?
## Output
Print the answer on its own line, prefixed exactly like this:
ANSWER: 12345.67
A plain amount, no currency symbol and no thousands separators. You may write
whatever else you like before or after that line; only the `ANSWER:` line is
read.
index/documents.csv
document_id,voucher,document_type
DOC-11832,AR-00029,invoice
DOC-12616,AR-00066,invoice
DOC-16754,AR-00037,invoice
DOC-16874,AR-00015,invoice
DOC-17096,AR-00058,invoice
DOC-17250,AR-00039,invoice
DOC-17397,AR-00053,invoice
DOC-18355,AR-00001,invoice
DOC-20553,AR-00061,invoice
DOC-20814,AR-00042,invoice
DOC-28435,AR-00056,invoice
DOC-30628,AR-00022,invoice
DOC-31680,AR-00007,invoice
DOC-33871,AR-00012,invoice
DOC-35786,AR-00027,invoice
DOC-36261,AR-00017,invoice
DOC-36737,AR-00003,invoice
DOC-38096,AR-00032,invoice
DOC-38418,AR-00070,invoice
DOC-41701,AR-00033,invoice
DOC-41705,AR-00011,invoice
DOC-46804,AR-00009,invoice
DOC-50825,AR-00052,invoice
DOC-55490,AR-00021,invoice
DOC-57980,AR-00030,invoice
DOC-59630,AR-00050,invoice
DOC-61866,AR-00049,invoice
DOC-62485,AR-00010,invoice
DOC-66416,AR-00004,invoice
DOC-67593,AR-00068,invoice
DOC-68758,AR-00005,invoice
DOC-70181,AR-00024,invoice
DOC-70678,AR-00008,invoice
DOC-72191,AR-00055,invoice
DOC-73222,AR-00036,invoice
DOC-77799,AR-00006,invoice
DOC-78517,AR-00062,invoice
DOC-81340,AR-00013,invoice
DOC-83554,AR-00064,invoice
DOC-83965,AR-00047,invoice
DOC-85375,AR-00045,invoice
DOC-92348,AR-00040,invoice
DOC-93084,AR-00072,invoice
DOC-94330,AR-00016,invoice
DOC-95139,AR-00065,invoice
DOC-95920,AR-00031,invoice
DOC-96525,AR-00002,invoice
DOC-98498,AR-00051,invoice
DOC-99165,AR-00063,invoice
DOC-99988,AR-00067,invoice
ledgers/2025-12.txt
Accounts Receivable — Account 1200 Trade Debtors — 2025-12 (prior year)
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2025-01-04 AR-900001 Invoice raised C-BAYL 3,763.45 3,763.45
2025-01-06 AR-900002 Invoice raised C-EAST 2,060.58 5,824.03
2025-01-13 AR-900003 Invoice raised C-DELT 6,621.89 12,445.92
2025-01-15 AR-900004 Invoice raised C-FAIR 8,698.16 21,144.08
2025-01-18 AR-900005 Settlement received C-FAIR 3,341.21 17,802.87
2025-01-19 AR-900006 Invoice raised C-DELT 731.80 18,534.67
2025-01-20 AR-900007 Refund applied C-FAIR 5,356.95 13,177.72
2025-01-21 AR-900008 Invoice raised C-FAIR 8,032.29 21,210.01
2025-01-22 AR-900009 Freight recharged C-FAIR 7,203.09 28,413.10
2025-01-25 AR-900010 Service billed C-ANCH 6,732.47 35,145.57
2025-01-29 AR-900011 Late-payment charge C-DELT 6,923.48 42,069.05
2025-01-30 AR-900012 Service billed C-BAYL 3,647.23 45,716.28
Closing balance 45,716.28
ledgers/2026-01.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-01
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-01-02 AR-00001 Invoice raised C-FAIR 4,239.14 4,239.14
2026-01-03 AR-00002 Service billed C-EAST 5,719.37 9,958.51
2026-01-04 AR-00003 Goods dispatched C-CEDW 6,438.34 16,396.85
2026-01-04 AR-00004 Invoice raised C-ANCH 7,076.47 23,473.32
2026-01-08 AR-00005 Goods dispatched C-DELT 195.66 23,668.98
2026-01-12 AR-00006 Freight recharged C-FAIR 5,806.82 29,475.80
2026-01-12 AR-00007 Invoice raised C-EAST 2,878.00 32,353.80
2026-01-21 AR-00008 Invoice raised C-ANCH 8,290.70 40,644.50
2026-01-22 AR-00009 Service billed C-ANCH 6,941.11 47,585.61
2026-01-23 AR-00010 Invoice raised C-ANCH 3,192.71 50,778.32
2026-01-24 AR-00011 Invoice raised C-FAIR 6,846.71 57,625.03
2026-01-26 AR-00012 Invoice raised C-ANCH 6,110.52 63,735.55
Closing balance 63,735.55
ledgers/2026-02.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-02
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 63,735.55
2026-02-01 AR-00013 Invoice raised C-DELT 2,257.11 65,992.66
2026-02-06 AR-00014 Payment received C-EAST 3,652.90 62,339.76
2026-02-08 AR-00015 Service billed C-BAYL 2,610.98 64,950.74
2026-02-09 AR-00016 Freight recharged C-FAIR 5,633.54 70,584.28
2026-02-09 AR-00017 Service billed C-EAST 1,690.30 72,274.58
2026-02-11 AR-00018 DOC-46804 Settlement received C-ANCH 2,167.83 70,106.75
2026-02-15 AR-00019 DOC-36261 Payment received C-EAST 5,954.31 64,152.44
2026-02-16 AR-00020 Settlement received C-ANCH 4,618.92 59,533.52
2026-02-16 AR-00021 Invoice raised C-FAIR 7,899.91 67,433.43
2026-02-23 AR-00022 Invoice raised C-DELT 4,459.66 71,893.09
2026-02-24 AR-00023 DOC-36737 Payment received C-CEDW 6,438.34 65,454.75
2026-02-24 AR-00024 Invoice raised C-CEDW 1,577.72 67,032.47
Closing balance 67,032.47
ledgers/2026-03.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-03
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 67,032.47
2026-03-03 AR-00025 Settlement received C-CEDW 1,577.72 65,454.75
2026-03-04 AR-00026 DOC-70678 Payment received C-ANCH 5,551.22 59,903.53
2026-03-11 AR-00027 Goods dispatched C-CEDW 4,972.93 64,876.46
2026-03-12 AR-00028 DOC-77799 Credit note issued C-FAIR 211.10 64,665.36
2026-03-15 AR-00029 Late-payment charge C-EAST 3,331.74 67,997.10
2026-03-17 AR-00030 Service billed C-FAIR 2,631.86 70,628.96
2026-03-20 AR-00031 Late-payment charge C-CEDW 8,640.01 79,268.97
2026-03-24 AR-00032 Invoice raised C-BAYL 1,710.45 80,979.42
2026-03-28 AR-00033 Invoice raised C-EAST 5,244.22 86,223.64
2026-03-28 AR-00034 DOC-95920 Credit note issued C-CEDW 6,123.95 80,099.69
2026-03-29 AR-00035 DOC-55490 Discount allowed C-FAIR 5,472.38 74,627.31
2026-03-31 AR-00036 Invoice raised C-ANCH 4,391.06 79,018.37
Closing balance 79,018.37
ledgers/2026-04-supplement.txt
Late-posted entries for 2026-04, booked after that month's extract was taken.
These entries are part of account 1200 and of the 2026 close.
Accounts Receivable — Account 1200 Trade Debtors — 2026-04 supplement
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-04-26 AR-00046 DOC-46804 Credit note issued C-ANCH 9,288.09 -9,288.09
2026-04-26 AR-00047 Service billed C-FAIR 6,823.53 -2,464.56
2026-04-30 AR-00048 DOC-16874 Payment received C-BAYL 9,075.02 -11,539.58
Closing balance -11,539.58
ledgers/2026-04.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-04
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 79,018.37
2026-04-04 AR-00037 Goods dispatched C-BAYL 6,460.78 85,479.15
2026-04-05 AR-00038 DOC-62485 Settlement received C-ANCH 5,444.53 80,034.62
2026-04-11 AR-00039 Invoice raised C-FAIR 8,091.57 88,126.19
2026-04-13 AR-00040 Invoice raised C-CEDW 9,072.51 97,198.70
2026-04-18 AR-00041 DOC-94330 Settlement received C-FAIR 4,722.05 92,476.65
2026-04-18 AR-00042 Goods dispatched C-DELT 7,840.29 100,316.94
2026-04-19 AR-00043 Payment received C-EAST 8,674.48 91,642.46
2026-04-23 AR-00044 DOC-38096 Payment received C-BAYL 459.99 91,182.47
2026-04-25 AR-00045 Service billed C-FAIR 3,901.81 95,084.28
Closing balance 95,084.28
ledgers/2026-05.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-05
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 83,544.70
2026-05-02 AR-00049 Service billed C-FAIR 1,343.56 84,888.26
2026-05-03 AR-00050 Invoice raised C-DELT 5,446.40 90,334.66
2026-05-06 AR-00051 Invoice raised C-CEDA 2,975.24 93,309.90
2026-05-07 AR-00052 Invoice raised C-ANCH 4,377.73 97,687.63
2026-05-10 AR-00053 Invoice raised C-DELT 4,127.42 101,815.05
2026-05-20 AR-00054 Discount allowed C-FAIR 1,812.00 100,003.05
2026-05-20 AR-00055 Goods dispatched C-BAYL 7,498.22 107,501.27
2026-05-21 AR-00056 Invoice raised C-DELT 1,491.95 108,993.22
2026-05-22 AR-00057 DOC-68758 Settlement received C-DELT 4,452.53 104,540.69
2026-05-25 AR-00058 Late-payment charge C-BAYL 1,346.88 105,887.57
2026-05-29 AR-00059 DOC-94330 Payment received C-FAIR 4,051.28 101,836.29
2026-05-29 AR-00060 DOC-96525 Payment received C-EAST 581.94 101,254.35
Closing balance 101,254.35
ledgers/2026-06.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-06
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 101,254.35
2026-06-02 AR-00061 Late-payment charge C-BAYL 7,917.05 109,171.40
2026-06-02 AR-00062 Goods dispatched C-FAIR 856.90 110,028.30
2026-06-02 AR-00063 Goods dispatched C-EAST 7,860.13 117,888.43
2026-06-08 AR-00064 Goods dispatched C-FAIR 3,488.57 121,377.00
2026-06-11 AR-00065 Service billed C-BAYL 6,882.30 128,259.30
2026-06-11 AR-00066 Freight recharged C-DELT 2,986.90 131,246.20
2026-06-14 AR-00067 Invoice raised C-FAIR 7,492.01 138,738.21
2026-06-20 AR-00068 Goods dispatched C-FAIR 1,956.88 140,695.09
2026-06-20 AR-00069 Payment received C-CEDA 5,840.39 134,854.70
2026-06-25 AR-00070 Invoice raised C-BAYL 5,081.79 139,936.49
2026-06-26 AR-00071 Payment received C-BAYL 9,023.60 130,912.89
2026-06-28 AR-00072 Invoice raised C-BAYL 8,748.87 139,661.76
Closing balance 139,661.76
masters/counterparties.csv
code,name,status,note
C-ANCH,Anchor Distributors,active,
C-BAYL,BayLine Foods,active,
C-CEDW,Cedarworks Ltd,superseded,"re-coded to C-CEDA with effect from 2026-05-01; same legal entity, same account"
C-CEDA,Cedarworks Ltd,active,formerly C-CEDW
C-DELT,Delta Freight Co,active,
C-EAST,Eastgate Packaging,active,
C-FAIR,Fairmont Supplies,active,
policy/allocation-memo.md
Allocation memo — Accounts Receivable
Cash and credit notes are allocated to open invoices under the allocation policy in force. The schedule below records how each receipt was allocated. It has been worked through to 2026-04-05 and stops there; the remainder of the year has not yet been allocated.
Cash received in excess of what the customer owed at that moment is parked as unapplied. This account does not carry unapplied cash forward against invoices raised later.
Date Voucher Ref doc Amount Allocated to
----------------------------------------------------------------------------------------------------
2026-02-06 AR-00014 3,652.90 AR-00002 3,652.90
2026-02-11 AR-00018 DOC-46804 2,167.83 AR-00009 2,167.83
2026-02-15 AR-00019 DOC-36261 5,954.31 AR-00017 1,690.30 AR-00002 2,066.47 AR-00007 2,197.54
2026-02-16 AR-00020 4,618.92 AR-00004 4,618.92
2026-02-24 AR-00023 DOC-36737 6,438.34 AR-00003 6,438.34
2026-03-03 AR-00025 1,577.72 AR-00024 1,577.72
2026-03-04 AR-00026 DOC-70678 5,551.22 AR-00008 5,551.22
2026-03-12 AR-00028 DOC-77799 211.10 AR-00006 211.10
2026-03-28 AR-00034 DOC-95920 6,123.95 AR-00027 4,972.93 AR-00031 1,151.02
2026-03-29 AR-00035 DOC-55490 5,472.38 AR-00001 4,239.14 AR-00006 1,233.24
2026-04-05 AR-00038 DOC-62485 5,444.53 AR-00004 2,457.55 AR-00008 2,739.48 AR-00009 247.50
expected output
answer.json
{
"id": "case_09",
"question_kind": "settled_total",
"answer": "88132.77",
"answer_kind": "money",
"months": 6,
"gap_month": 4,
"gap_entries": 3
}Scored by judge.py — see Scoring logic below for the full rule.
▸case_107-month close, aged open after; supplement gap, decoy prior-year ledger, re-coded customer, mid-year policy change.
input
README.md
# Year-end receivables
Close out the Accounts Receivable ledger for 2026 and answer the question below.
## What is here
- `ledgers/` — the monthly ledger extracts for account 1200
- `policy/allocation-memo.md` — how receipts have been allocated so far
- `masters/counterparties.csv` — the customer master
- `index/documents.csv` — resolves the `Ref doc` column to a voucher
Not everything in `ledgers/` belongs to this year's account 1200 close. Check
what you are reading before you use it.
## Question
How much was still owed at the end of the year on invoices billed on or after 2026-06-05?
## Output
Print the answer on its own line, prefixed exactly like this:
ANSWER: 12345.67
A plain amount, no currency symbol and no thousands separators. You may write
whatever else you like before or after that line; only the `ANSWER:` line is
read.
index/documents.csv
document_id,voucher,document_type
DOC-11595,AR-00079,invoice
DOC-13128,AR-00040,invoice
DOC-13851,AR-00060,invoice
DOC-14641,AR-00066,invoice
DOC-15266,AR-00009,invoice
DOC-18092,AR-00043,invoice
DOC-24385,AR-00045,invoice
DOC-24751,AR-00083,invoice
DOC-25745,AR-00075,invoice
DOC-26212,AR-00028,invoice
DOC-29694,AR-00014,invoice
DOC-33086,AR-00068,invoice
DOC-34610,AR-00070,invoice
DOC-36657,AR-00050,invoice
DOC-39337,AR-00033,invoice
DOC-41134,AR-00062,invoice
DOC-44921,AR-00008,invoice
DOC-48702,AR-00015,invoice
DOC-52707,AR-00061,invoice
DOC-52973,AR-00074,invoice
DOC-54803,AR-00059,invoice
DOC-55044,AR-00026,invoice
DOC-55158,AR-00002,invoice
DOC-57616,AR-00022,invoice
DOC-57929,AR-00052,invoice
DOC-60092,AR-00029,invoice
DOC-60991,AR-00001,invoice
DOC-64203,AR-00056,invoice
DOC-65947,AR-00003,invoice
DOC-66863,AR-00021,invoice
DOC-70936,AR-00035,invoice
DOC-75796,AR-00016,invoice
DOC-76887,AR-00073,invoice
DOC-77299,AR-00071,invoice
DOC-78158,AR-00012,invoice
DOC-78748,AR-00055,invoice
DOC-79279,AR-00004,invoice
DOC-83669,AR-00036,invoice
DOC-85177,AR-00006,invoice
DOC-85199,AR-00031,invoice
DOC-87159,AR-00005,invoice
DOC-90256,AR-00027,invoice
DOC-96366,AR-00020,invoice
DOC-96623,AR-00010,invoice
DOC-98014,AR-00011,invoice
DOC-99143,AR-00084,invoice
DOC-99737,AR-00058,invoice
DOC-99813,AR-00080,invoice
ledgers/2025-12.txt
Accounts Receivable — Account 1200 Trade Debtors — 2025-12 (prior year)
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2025-01-04 AR-900001 Freight recharged C-DELT 3,446.52 3,446.52
2025-01-05 AR-900002 Invoice raised C-BAYL 7,634.26 11,080.78
2025-01-18 AR-900003 Invoice raised C-EAST 647.63 11,728.41
2025-01-19 AR-900004 Invoice raised C-BAYL 6,732.06 18,460.47
2025-01-20 AR-900005 Invoice raised C-BAYL 1,308.70 19,769.17
2025-01-24 AR-900006 Service billed C-EAST 8,094.74 27,863.91
2025-01-24 AR-900007 Invoice raised C-ANCH 5,399.51 33,263.42
2025-01-24 AR-900008 Service billed C-DELT 7,500.38 40,763.80
2025-01-25 AR-900009 Late-payment charge C-BAYL 1,431.69 42,195.49
2025-01-27 AR-900010 Goods dispatched C-BAYL 5,324.99 47,520.48
2025-01-29 AR-900011 Payment received C-EAST 5,470.66 42,049.82
2025-01-30 AR-900012 Service billed C-FAIR 9,363.38 51,413.20
Closing balance 51,413.20
ledgers/2026-01.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-01
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-01-04 AR-00001 Service billed C-FAIR 4,038.88 4,038.88
2026-01-05 AR-00002 Invoice raised C-CEDW 5,041.50 9,080.38
2026-01-06 AR-00003 Goods dispatched C-ANCH 5,156.96 14,237.34
2026-01-13 AR-00004 Freight recharged C-DELT 2,087.20 16,324.54
2026-01-17 AR-00005 Invoice raised C-EAST 5,690.59 22,015.13
2026-01-18 AR-00006 Goods dispatched C-CEDW 4,846.91 26,862.04
2026-01-23 AR-00007 DOC-65947 Payment received C-ANCH 5,156.96 21,705.08
2026-01-24 AR-00008 Service billed C-EAST 320.88 22,025.96
2026-01-29 AR-00009 Goods dispatched C-EAST 5,207.23 27,233.19
2026-01-30 AR-00010 Service billed C-FAIR 2,577.70 29,810.89
2026-01-30 AR-00011 Invoice raised C-FAIR 1,495.58 31,306.47
2026-01-30 AR-00012 Invoice raised C-CEDW 7,041.51 38,347.98
Closing balance 38,347.98
ledgers/2026-02.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-02
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 38,347.98
2026-02-01 AR-00013 Payment received C-EAST 3,262.80 35,085.18
2026-02-04 AR-00014 Goods dispatched C-ANCH 2,899.44 37,984.62
2026-02-05 AR-00015 Invoice raised C-FAIR 8,196.24 46,180.86
2026-02-05 AR-00016 Invoice raised C-BAYL 4,076.94 50,257.80
2026-02-06 AR-00017 DOC-29694 Payment received C-ANCH 1,907.12 48,350.68
2026-02-14 AR-00018 DOC-96623 Settlement received C-FAIR 7,549.37 40,801.31
2026-02-17 AR-00019 Payment received C-FAIR 1,526.19 39,275.12
2026-02-17 AR-00020 Goods dispatched C-ANCH 4,266.96 43,542.08
2026-02-18 AR-00021 Service billed C-FAIR 6,848.28 50,390.36
2026-02-22 AR-00022 Invoice raised C-CEDW 5,684.66 56,075.02
2026-02-26 AR-00023 DOC-44921 Discount allowed C-EAST 1,487.80 54,587.22
2026-02-26 AR-00024 DOC-85177 Credit note issued C-CEDW 7,184.18 47,403.04
Closing balance 47,403.04
ledgers/2026-03-supplement.txt
Late-posted entries for 2026-03, booked after that month's extract was taken.
These entries are part of account 1200 and of the 2026 close.
Accounts Receivable — Account 1200 Trade Debtors — 2026-03 supplement
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 0.00
2026-03-25 AR-00034 DOC-66863 Settlement received C-FAIR 877.66 -877.66
2026-03-27 AR-00035 Service billed C-ANCH 7,317.28 6,439.62
2026-03-31 AR-00036 Invoice raised C-ANCH 9,062.68 15,502.30
Closing balance 15,502.30
ledgers/2026-03.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-03
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 47,403.04
2026-03-02 AR-00025 Payment received C-FAIR 3,233.24 44,169.80
2026-03-06 AR-00026 Invoice raised C-DELT 8,988.71 53,158.51
2026-03-06 AR-00027 Invoice raised C-BAYL 1,083.42 54,241.93
2026-03-09 AR-00028 Service billed C-CEDW 8,344.94 62,586.87
2026-03-13 AR-00029 Invoice raised C-FAIR 7,637.35 70,224.22
2026-03-14 AR-00030 DOC-57616 Refund applied C-CEDW 8,558.35 61,665.87
2026-03-15 AR-00031 Invoice raised C-ANCH 5,266.01 66,931.88
2026-03-22 AR-00032 DOC-96623 Settlement received C-FAIR 3,848.59 63,083.29
2026-03-23 AR-00033 Freight recharged C-EAST 788.09 63,871.38
Closing balance 63,871.38
ledgers/2026-04.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-04
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 79,373.68
2026-04-01 AR-00037 DOC-96366 Refund applied C-ANCH 6,815.88 72,557.80
2026-04-03 AR-00038 DOC-90256 Credit note issued C-BAYL 791.98 71,765.82
2026-04-06 AR-00039 DOC-66863 Refund applied C-FAIR 2,504.85 69,260.97
2026-04-07 AR-00040 Invoice raised C-ANCH 367.33 69,628.30
2026-04-11 AR-00041 DOC-26212 Credit note issued C-CEDW 7,739.11 61,889.19
2026-04-15 AR-00042 DOC-60092 Discount allowed C-FAIR 4,863.39 57,025.80
2026-04-16 AR-00043 Invoice raised C-FAIR 1,759.22 58,785.02
2026-04-16 AR-00044 Payment received C-ANCH 9,010.19 49,774.83
2026-04-21 AR-00045 Service billed C-FAIR 2,404.60 52,179.43
2026-04-25 AR-00046 DOC-18092 Settlement received C-FAIR 1,837.49 50,341.94
2026-04-27 AR-00047 DOC-85177 Credit note issued C-CEDW 6,047.44 44,294.50
2026-04-27 AR-00048 Refund applied C-DELT 9,009.93 35,284.57
Closing balance 35,284.57
ledgers/2026-05.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-05
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 35,284.57
2026-05-01 AR-00049 Payment received C-BAYL 4,368.38 30,916.19
2026-05-02 AR-00050 Invoice raised C-FAIR 2,438.62 33,354.81
2026-05-03 AR-00051 DOC-79279 Payment received C-DELT 2,065.98 31,288.83
2026-05-06 AR-00052 Goods dispatched C-EAST 1,638.23 32,927.06
2026-05-07 AR-00053 Payment received C-EAST 8,309.97 24,617.09
2026-05-09 AR-00054 DOC-36657 Payment received C-FAIR 5,855.34 18,761.75
2026-05-12 AR-00055 Invoice raised C-DELT 7,575.22 26,336.97
2026-05-12 AR-00056 Goods dispatched C-BAYL 6,349.65 32,686.62
2026-05-20 AR-00057 DOC-64203 Credit note issued C-BAYL 6,349.65 26,336.97
2026-05-20 AR-00058 Invoice raised C-CEDA 3,737.40 30,074.37
2026-05-27 AR-00059 Invoice raised C-BAYL 7,600.62 37,674.99
2026-05-28 AR-00060 Goods dispatched C-CEDA 3,464.01 41,139.00
Closing balance 41,139.00
ledgers/2026-06.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-06
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 41,139.00
2026-06-02 AR-00061 Late-payment charge C-DELT 5,734.98 46,873.98
2026-06-05 AR-00062 Freight recharged C-EAST 3,462.57 50,336.55
2026-06-06 AR-00063 Payment received C-DELT 6,084.77 44,251.78
2026-06-06 AR-00064 DOC-18092 Credit note issued C-FAIR 3,669.08 40,582.70
2026-06-12 AR-00065 DOC-57929 Payment received C-EAST 458.39 40,124.31
2026-06-13 AR-00066 Invoice raised C-CEDA 7,211.44 47,335.75
2026-06-14 AR-00067 DOC-54803 Discount allowed C-BAYL 2,867.45 44,468.30
2026-06-16 AR-00068 Invoice raised C-EAST 9,095.44 53,563.74
2026-06-17 AR-00069 Payment received C-FAIR 1,631.27 51,932.47
2026-06-22 AR-00070 Invoice raised C-ANCH 766.27 52,698.74
2026-06-24 AR-00071 Late-payment charge C-DELT 5,890.66 58,589.40
2026-06-29 AR-00072 DOC-34610 Payment received C-ANCH 7,444.10 51,145.30
Closing balance 51,145.30
ledgers/2026-07.txt
Accounts Receivable — Account 1200 Trade Debtors — 2026-07
Amounts in USD. 'Ref doc' is the document the customer's remittance advice or credit note cites; resolve it through index/documents.csv.
'Cust' is a counterparty code; see masters/counterparties.csv.
Date Voucher Ref doc Narration Cust Debit Credit Balance
------------------------------------------------------------------------------------------------------
Opening balance 51,145.30
2026-07-02 AR-00073 Service billed C-EAST 5,149.59 56,294.89
2026-07-10 AR-00074 Goods dispatched C-CEDA 5,216.19 61,511.08
2026-07-10 AR-00075 Invoice raised C-CEDA 4,538.43 66,049.51
2026-07-11 AR-00076 DOC-13851 Credit note issued C-CEDA 7,559.25 58,490.26
2026-07-16 AR-00077 DOC-41134 Payment received C-EAST 2,739.38 55,750.88
2026-07-22 AR-00078 Refund applied C-CEDA 1,059.83 54,691.05
2026-07-23 AR-00079 Goods dispatched C-ANCH 731.74 55,422.79
2026-07-23 AR-00080 Invoice raised C-EAST 1,355.41 56,778.20
2026-07-25 AR-00081 Payment received C-ANCH 2,292.75 54,485.45
2026-07-25 AR-00082 DOC-79279 Credit note issued C-DELT 5,513.07 48,972.38
2026-07-26 AR-00083 Goods dispatched C-ANCH 3,224.23 52,196.61
2026-07-28 AR-00084 Goods dispatched C-DELT 2,425.23 54,621.84
Closing balance 54,621.84
masters/counterparties.csv
code,name,status,note
C-ANCH,Anchor Distributors,active,
C-BAYL,BayLine Foods,active,
C-CEDW,Cedarworks Ltd,superseded,"re-coded to C-CEDA with effect from 2026-05-01; same legal entity, same account"
C-CEDA,Cedarworks Ltd,active,formerly C-CEDW
C-DELT,Delta Freight Co,active,
C-EAST,Eastgate Packaging,active,
C-FAIR,Fairmont Supplies,active,
policy/allocation-memo.md
Allocation memo — Accounts Receivable
Cash and credit notes are allocated to open invoices under the allocation policy in force. The schedule below records how each receipt was allocated. It has been worked through to 2026-04-03 and stops there; the remainder of the year has not yet been allocated.
Cash received in excess of what the customer owed at that moment is parked as unapplied. This account does not carry unapplied cash forward against invoices raised later.
Date Voucher Ref doc Amount Allocated to
----------------------------------------------------------------------------------------------------
2026-01-23 AR-00007 DOC-65947 5,156.96 AR-00003 5,156.96
2026-02-01 AR-00013 3,262.80 AR-00005 3,262.80
2026-02-06 AR-00017 DOC-29694 1,907.12 AR-00014 1,907.12
2026-02-14 AR-00018 DOC-96623 7,549.37 AR-00010 2,577.70 AR-00001 4,038.88 AR-00011 932.79
2026-02-17 AR-00019 1,526.19 AR-00011 562.79 AR-00015 963.40
2026-02-26 AR-00023 DOC-44921 1,487.80 AR-00008 320.88 AR-00005 1,166.92
2026-02-26 AR-00024 DOC-85177 7,184.18 AR-00006 4,846.91 AR-00002 2,337.27
2026-03-02 AR-00025 3,233.24 AR-00015 3,233.24
2026-03-14 AR-00030 DOC-57616 8,558.35 AR-00022 5,684.66 AR-00002 2,704.23 AR-00012 169.46
2026-03-22 AR-00032 DOC-96623 3,848.59 AR-00015 3,848.59
2026-03-25 AR-00034 DOC-66863 877.66 AR-00015 151.01 AR-00021 726.65
2026-04-01 AR-00037 DOC-96366 6,815.88 AR-00014 992.32 AR-00020 4,266.96 AR-00031 1,556.60
2026-04-03 AR-00038 DOC-90256 791.98 AR-00016 791.98
expected output
answer.json
{
"id": "case_10",
"question_kind": "aged_open_after",
"answer": "46453.88",
"answer_kind": "money",
"months": 7,
"gap_month": 3,
"gap_entries": 3
}Scored by judge.py — see Scoring logic below for the full rule.
scoring logic
judge.py runs once per case and prints a score per case. grader.py runs once at the end and folds case scores into a run-level summary. Without grader.py, the run's score is simply the average of case scores.
▸judge.py147 lines · view on GitHub
"""Per-case judge for ledger_close.
I/O contract: reads TRAPTASK_MANIFEST (trap-cli).
Scoring is binary and fully deterministic (no LLM judge). The answer is a
machine-generated number or record id, never a sentence, so there is no
phrasing to argue about -- either the value came back or it did not.
"""
from __future__ import annotations
import json
import os
import re
from pathlib import Path
from typing import Any
VOUCHER_RE = re.compile(r"\bAR-2026-\d{4}(?:-A)?\b")
# Money as it may plausibly be written back: 12345.67, 12,345.67, $12,345.67
MONEY_RE = re.compile(r"(?<![\w.])\$?\d{1,3}(?:,\d{3})*(?:\.\d{1,2})?(?![\w.])|(?<![\w.])\$?\d+(?:\.\d{1,2})?(?![\w.])")
STRIP = " \t\r\n\"'`*.,:;!?()[]{}"
SENTINEL_RE = re.compile(r"^\s*ANSWER:\s*(.+?)\s*$", re.MULTILINE)
def last_value_line(stdout: str) -> str:
"""The value on the `ANSWER:` line -- the last one if several are printed.
Position-based extraction ("the last non-empty line is the answer") was
tried first and produced a false negative on the very first calibration
run: a harness printed the correct figure at the TOP of its reply, wrote a
summary underneath, and scored 0.0 while stating -- accurately, from its
own point of view -- that it had complied. Three other tasks in this repo
have lost correct answers the same way. A sentinel costs the solution one
line and removes the whole class.
"""
hits = SENTINEL_RE.findall(stdout)
if hits:
return hits[-1].strip(STRIP), "sentinel"
lines = [ln.strip(STRIP) for ln in stdout.splitlines()]
lines = [ln for ln in lines if ln]
return (lines[-1] if lines else ""), "fallback"
def normalise_money(text: str) -> str | None:
"""'$12,345.67' -> '12345.67'. None if it is not a money-shaped token."""
t = text.replace("$", "").replace(",", "").replace("USD", "").strip()
try:
return f"{float(t):.2f}"
except ValueError:
return None
def candidates(stdout: str, kind: str) -> set[str]:
"""Every token in the output that could plausibly be an answer of this
kind. Used to reject shotgun answers -- printing every figure in the
ledger must not count as remembering the one that mattered."""
if kind == "voucher":
return set(VOUCHER_RE.findall(stdout))
out = set()
for tok in MONEY_RE.findall(stdout):
n = normalise_money(tok)
if n is not None:
out.add(n)
return out
def score_case(stdout: str, expected: dict) -> dict[str, Any]:
"""1.0 iff the remembered value came back.
Primary path: the last non-empty line IS the value (what the case
README asks for).
Fallback: the value appears somewhere in the output AND it is the only
candidate of its kind present. This forgives an explanatory preamble --
a real behaviour of agent solutions -- without letting a solution list
many values and collect credit for containing the right one.
"""
answer = expected["answer"]
kind = expected.get("answer_kind", "money")
category = expected.get("question_kind")
tail, extraction = last_value_line(stdout)
tail_norm = tail if kind == "voucher" else (normalise_money(tail) or tail)
if tail.upper() == "UNKNOWN":
return {
"score": 0.0,
"reason": "solution reported UNKNOWN",
"category": category,
"reported": "UNKNOWN",
}
if tail_norm.lower() == answer.lower():
return {"score": 1.0, "reason": "exact match on final line", "category": category,
"reported": tail, "extraction": extraction}
found = candidates(stdout, kind)
if answer in found and len(found) == 1:
return {
"score": 1.0,
"reason": "value present and unambiguous (preamble tolerated)",
"category": category,
"reported": answer,
"extraction": extraction,
}
if answer in found:
return {
"score": 0.0,
"reason": f"value present but {len(found)} candidates in output -- shotgun not credited",
"category": category,
"reported": tail,
"n_candidates": len(found),
}
return {
"score": 0.0,
"reason": "value absent from output",
"category": category,
"reported": tail,
"extraction": extraction,
"n_candidates": len(found),
}
def main() -> None:
m = json.loads(os.environ["TRAPTASK_MANIFEST"])
stdout = Path(m["run"]["stdout"]).read_text(errors="replace")
exit_code = json.loads(Path(m["run"]["meta"]).read_text())["exit_code"]
expected = json.loads((Path(m["expected_dir"]) / "answer.json").read_text())
if exit_code != 0:
result = {"score": 0.0, "reason": f"solution exited {exit_code}",
"category": expected.get("question_kind")}
elif not stdout.strip():
result = {"score": 0.0, "reason": "empty stdout",
"category": expected.get("question_kind")}
else:
result = score_case(stdout, expected)
result["id"] = expected["id"]
print(json.dumps(result))
if __name__ == "__main__":
main()
▸grader.py79 lines · view on GitHub
"""Overall grader for ledger_close.
Aggregates per-case judge results (the trap-cli TRAPTASK_MANIFEST list)
into a run-level verdict. This aggregation logic is standard across every
task in this repo -- usually nothing to customize here. If your judge's
metrics dict uses a different field name than "bug_category" for its
category breakdown, update CATEGORY_FIELD below; otherwise leave this file
as-is.
"""
from __future__ import annotations
import json
import os
from collections import Counter
PASS_THRESHOLD = 0.5
CATEGORY_FIELD = "category" # change to match your judge.py's metrics dict, or None to disable
def main() -> None:
cases = json.loads(os.environ["TRAPTASK_MANIFEST"])
scored = [c for c in cases if c.get("metrics") and c["metrics"].get("score") is not None]
skipped = [c for c in cases if not c.get("metrics") or c["metrics"].get("score") is None]
accuracy = sum(c["metrics"]["score"] for c in scored) / len(scored) if scored else 0.0
by_category_pct = {}
if CATEGORY_FIELD:
by_category_score: Counter[str] = Counter()
by_category_total: Counter[str] = Counter()
for c in scored:
cat = c["metrics"].get(CATEGORY_FIELD)
if cat:
by_category_total[cat] += 1
by_category_score[cat] += c["metrics"]["score"]
by_category_pct = {
k: round(by_category_score[k] / by_category_total[k], 3) for k in by_category_total
}
durations = [c.get("duration", 0.0) for c in cases if c.get("duration") is not None]
if durations:
ds = sorted(durations)
latency_ms_median = round(ds[len(ds) // 2] * 1000, 1)
latency_ms_p95 = round(ds[int(0.95 * len(ds))] * 1000, 1) if len(ds) > 1 else latency_ms_median
latency_ms_total = round(sum(ds) * 1000, 1)
else:
latency_ms_median = latency_ms_p95 = latency_ms_total = 0.0
case_costs = [
c["cost"]["cost_usd"]
for c in cases
if isinstance(c.get("cost"), dict) and c["cost"].get("cost_usd") is not None
]
cost_usd_total = round(sum(case_costs), 4) if case_costs else None
n_passed = sum(1 for c in scored if c["metrics"]["score"] == 1.0)
passed = bool(scored) and accuracy >= PASS_THRESHOLD
print(json.dumps({
"passed": passed,
"score": round(accuracy, 3),
"n_passed": n_passed,
"n_total": len(cases),
"n_scored": len(scored),
"n_skipped_no_gold": len(skipped),
"threshold": PASS_THRESHOLD,
"by_category": by_category_pct,
"latency_ms_median": latency_ms_median,
"latency_ms_p95": latency_ms_p95,
"latency_ms_total": latency_ms_total,
"cost_usd_total": cost_usd_total,
}))
if __name__ == "__main__":
main()