{"method_version":"1.1.0","principle":"Every figure is computed from your QuickBooks file by a fixed rule. No model, no judgement, no randomness. The same books on the same day always produce the same score.","dimensions":[{"key":"currency","label":"Timeliness","weight":20,"blurb":"How close your books are to today."},{"key":"reconciliation","label":"Reconciliation","weight":20,"blurb":"Whether the books agree with the bank."},{"key":"categorization","label":"Categorization","weight":15,"blurb":"Whether transactions are actually classified."},{"key":"receivables","label":"Receivables & Payables","weight":15,"blurb":"Whether money owed is being collected, asked for and paid."},{"key":"integrity","label":"Ledger Integrity","weight":15,"blurb":"Whether the ledger internally makes sense."},{"key":"documentation","label":"Documentation","weight":10,"blurb":"Whether the paper behind the numbers is on file."},{"key":"setup","label":"Setup & Hygiene","weight":5,"blurb":"How the file itself is put together."}],"checks":[{"id":"currency.activity_recency","dimension":"currency","label":"Days since the last recorded transaction","source":"Newest Invoice, Purchase, Bill, Payment, Deposit and Journal Entry by date"},{"id":"currency.books_closed","dimension":"currency","label":"Closing date on the file","source":"Company Preferences → Accounting → Books Close Date"},{"id":"reconciliation.recency","dimension":"reconciliation","label":"Days since the last reconciled transaction","source":"Transaction List report, filtered to Reconciled (derived — QuickBooks exposes no reconciliation endpoint)"},{"id":"reconciliation.uncleared","dimension":"reconciliation","label":"Uncleared transactions","source":"Transaction List report, filtered to Uncleared, trailing 400 days"},{"id":"categorization.uncategorized","dimension":"categorization","label":"Money sitting in Uncategorized accounts","source":"Chart of Accounts — Uncategorized Income, Uncategorized Expense, Uncategorized Asset"},{"id":"categorization.ask_my_accountant","dimension":"categorization","label":"Ask My Accountant balance","source":"Chart of Accounts — Ask My Accountant"},{"id":"receivables.ar_over_90","dimension":"receivables","label":"Receivables over 90 days","source":"Aged Receivables summary report (totals only — no customer detail is read or stored)"},{"id":"receivables.ap_over_60","dimension":"receivables","label":"Payables over 60 days","source":"Aged Payables summary report (totals only — no vendor detail is read or stored)"},{"id":"integrity.balance_sheet_balances","dimension":"integrity","label":"Balance sheet balances","source":"Balance Sheet report — Total Assets against Total Liabilities and Equity"},{"id":"integrity.opening_balance_equity","dimension":"integrity","label":"Opening Balance Equity","source":"Chart of Accounts — Opening Balance Equity"},{"id":"integrity.undeposited_funds","dimension":"integrity","label":"Undeposited Funds","source":"Chart of Accounts — Undeposited Funds"},{"id":"integrity.negative_asset_balances","dimension":"integrity","label":"Negative asset balances","source":"Chart of Accounts — Bank, Other Current Asset and Fixed Asset accounts"},{"id":"setup.bank_connected","dimension":"setup","label":"Bank and credit card accounts present","source":"Chart of Accounts — accounts of type Bank and Credit Card"},{"id":"setup.duplicate_accounts","dimension":"setup","label":"Duplicate accounts in the chart","source":"Chart of Accounts — active accounts of the same type with near-identical names"},{"id":"setup.chart_size","dimension":"setup","label":"Chart of accounts size","source":"Chart of Accounts — count of active accounts"},{"id":"documentation.receipts_over_floor","dimension":"documentation","label":"Purchases and bills of $75 or more with no attachment (12 months)","source":"Purchase and Bill for the trailing year against the Attachable index — the IRS substantiation floor is $75"},{"id":"documentation.statements_attached","dimension":"documentation","label":"Months with a bank or card statement on file (12 months)","source":"Attachable — files named like a statement, by month attached (derived: QuickBooks has no statement object and nothing attaches to an account)"},{"id":"documentation.journal_entries_bare","dimension":"documentation","label":"Journal entries with no memo and no attachment (12 months)","source":"JournalEntry for the trailing year — PrivateNote and the Attachable index"},{"id":"documentation.vendors_1099","dimension":"documentation","label":"1099 vendors without a W-9 on file, and $600+ vendors not flagged","source":"Vendor (Vendor1099 flag) with spend from Bill and Purchase, against the Attachable index"},{"id":"reconciliation.per_account","dimension":"reconciliation","label":"Bank and card accounts not reconciled in 90 days, or never","source":"Transaction List report, Reconciled rows by account (derived)"},{"id":"reconciliation.uncleared_old","dimension":"reconciliation","label":"Uncleared items older than 90 days","source":"Transaction List report, Uncleared rows older than 90 days (derived)"},{"id":"reconciliation.discrepancies","dimension":"reconciliation","label":"Reconciliation Discrepancies balance","source":"Chart of Accounts — Reconciliation Discrepancies"},{"id":"integrity.negative_liabilities","dimension":"integrity","label":"Liability accounts with a negative balance","source":"Chart of Accounts — Credit Card, Other Current Liability, Long Term Liability, Accounts Payable"},{"id":"integrity.payroll_liabilities","dimension":"integrity","label":"Payroll liabilities carrying a balance","source":"Chart of Accounts — payroll liability accounts (by sub-type and name)"},{"id":"integrity.sales_tax_liability","dimension":"integrity","label":"Sales tax payable balance","source":"Chart of Accounts — sales tax liability accounts; Preferences → sales tax"},{"id":"integrity.unearned_revenue","dimension":"integrity","label":"Customer deposits / unearned revenue held","source":"Chart of Accounts — unearned revenue, deferred revenue, customer deposit and retainer accounts"},{"id":"integrity.loans_flat","dimension":"integrity","label":"Loan balances unchanged for six months","source":"Balance Sheet today against six months ago — loan, note, line-of-credit and SBA accounts"},{"id":"integrity.personal_in_expenses","dimension":"integrity","label":"Owner or personal spend running through expenses","source":"Chart of Accounts — Expense accounts named owner, personal, draw, distribution or shareholder"},{"id":"integrity.undeposited_aging","dimension":"integrity","label":"Payments sitting in Undeposited Funds for more than 14 days","source":"Payment and SalesReceipt deposited to Undeposited Funds with no linked Deposit"},{"id":"setup.future_dated","dimension":"setup","label":"Transactions dated in the future","source":"Invoice, Purchase, Bill, Payment, Deposit and Journal Entry dated after today"},{"id":"setup.stale_accounts","dimension":"setup","label":"Active accounts with no activity in 24 months","source":"Chart of Accounts against the Transaction List for the trailing two years"},{"id":"setup.duplicate_names","dimension":"setup","label":"Likely duplicate vendors and customers","source":"Vendor and Customer lists — active names that match after normalization (counts only; no names are stored)"},{"id":"setup.bills_paid_as_expense","dimension":"setup","label":"Vendors with an open bill and a direct payment in the last 90 days","source":"Bill (open balance) and Purchase by vendor — the double-count pattern"},{"id":"setup.capex_expensed","dimension":"setup","label":"Single purchases of $2,500 or more posted to expense accounts","source":"Purchase and Bill lines of $2,500 or more in Expense accounts (excluding recurring-cost accounts) — the de minimis safe harbor line"},{"id":"receivables.credit_balances","dimension":"receivables","label":"Customers with a credit balance","source":"Customer list — active customers with a negative balance (counts and totals only)"},{"id":"receivables.unsent_invoices","dimension":"receivables","label":"Open invoices never emailed from QuickBooks","source":"Invoice with an open balance and EmailStatus NotSet / NeedToSend"},{"id":"receivables.vendor_credits","dimension":"receivables","label":"Vendors holding your money (credit balances)","source":"Vendor list — active vendors with a negative balance (counts and totals only)"}],"not_assessable":[{"group":"Transaction Backlog Depth","why":"We can see the last transaction recorded in QuickBooks. We cannot see the ones that were never recorded — those exist only on your bank statements and in your inbox.","needs":"Bank and credit card statements for the period."},{"group":"Off-File Accounts","why":"We can only read the accounts that exist in QuickBooks. A business credit card, a PayPal or Venmo, or a side bank account that was never connected is invisible — and its absence looks exactly like clean books.","needs":"A complete list of every account the business actually uses."},{"group":"Documentation Backlog","why":"We count the receipts and statements attached in QuickBooks. The receipts, vendor invoices and statements that were never entered are, by definition, not there to be counted.","needs":"Access to wherever the paperwork is accumulating."},{"group":"Payroll Record Integrity","why":"Unless payroll runs inside QuickBooks Online Payroll, the detail lives with your payroll provider. Wage and tax calculation accuracy cannot be verified from the ledger alone.","needs":"Payroll registers and quarterly filings."},{"group":"Tax Compliance Status","why":"QuickBooks knows your sales tax settings. It does not know whether your income tax returns were filed, whether payroll deposits were made on time, or whether your 1099s went out.","needs":"Filing confirmations and notices."},{"group":"Loan & Debt Terms","why":"The ledger shows your loan balances. It does not show interest rates, covenants, personal guarantees, or the balloon payment eighteen months out — those live in documents QuickBooks has never seen.","needs":"Loan agreements and amortization schedules."}],"combination":"Within a dimension the largest deduction applies in full, the second at 60%, the third at 36%, and so on — two symptoms of one underlying problem are not counted twice. The headline is the weighted mean of the dimensions that could be read; anything we could not read is excluded and named."}