{
  "schema": "finance-close-automation-evidence-kit",
  "fields": [
    {"name": "account", "type": "string"},
    {"name": "entity", "type": "string"},
    {"name": "variance_amount", "type": "number"},
    {"name": "source_evidence", "type": "array"},
    {"name": "ai_explanation", "type": "string"},
    {"name": "confidence", "type": "number"},
    {"name": "reviewer", "type": "string"},
    {"name": "reviewer_decision", "type": "accepted | edited | escalated | rejected"},
    {"name": "adjustment_state", "type": "none | proposed | approved | posted"}
  ]
}