{
  "provider": "accounting",
  "domains": {
    "revenue-recognition": {
      "keywords": [
        "ASC 606",
        "IFRS 15",
        "performance obligation",
        "variable consideration",
        "standalone selling price",
        "principal vs agent",
        "contract modification"
      ],
      "agent": "accounting-revenue-recognition-advisor-agent"
    },
    "close-cycle": {
      "keywords": [
        "month-end close",
        "quarter-end close",
        "filing deadline",
        "reconciliation",
        "cutoff"
      ],
      "agent": "accounting-close-cycle-advisor-agent"
    },
    "tax-provision": {
      "keywords": [
        "ASC 740",
        "IAS 12",
        "deferred tax",
        "valuation allowance",
        "uncertain tax position",
        "effective tax rate",
        "Pillar Two deferred tax"
      ],
      "agent": "accounting-tax-provision-advisor-agent"
    },
    "lease-accounting": {
      "keywords": [
        "ASC 842",
        "IFRS 16",
        "right-of-use asset",
        "lease liability",
        "sale-leaseback",
        "lease modification"
      ],
      "agent": "accounting-lease-accounting-advisor-agent"
    },
    "consolidation-intercompany": {
      "keywords": [
        "ASC 810",
        "IFRS 10",
        "consolidation",
        "intercompany elimination",
        "VIE",
        "non-controlling interest",
        "equity method"
      ],
      "agent": "accounting-consolidation-intercompany-advisor-agent"
    },
    "fx-translation": {
      "keywords": [
        "currency translation",
        "ASC 830",
        "IAS 21",
        "functional currency",
        "remeasurement",
        "cumulative translation adjustment",
        "temporal method"
      ],
      "agent": "accounting-fx-translation-advisor-agent"
    },
    "hedge-accounting": {
      "keywords": [
        "hedge accounting",
        "cash flow hedge",
        "net investment hedge",
        "effectiveness testing",
        "hedge designation",
        "ASC 815",
        "IFRS 9 hedge"
      ],
      "agent": "accounting-hedge-accounting-advisor-agent"
    },
    "indirect-tax-einvoicing": {
      "keywords": [
        "VAT",
        "e-invoicing",
        "GST e-invoice",
        "NF-e",
        "CFDI",
        "fapiao",
        "Making Tax Digital",
        "ViDA"
      ],
      "agent": "accounting-indirect-tax-einvoicing-advisor-agent"
    },
    "payroll": {
      "keywords": [
        "payroll accounting",
        "compensation expense",
        "IAS 19",
        "defined benefit",
        "pension",
        "ASC 715"
      ],
      "agent": "accounting-payroll-advisor-agent"
    },
    "procure-to-pay": {
      "keywords": [
        "procure-to-pay",
        "purchase order",
        "three-way match",
        "GRNI",
        "accounts payable accrual"
      ],
      "agent": "accounting-procure-to-pay-advisor-agent"
    },
    "fixed-assets": {
      "keywords": [
        "fixed assets",
        "depreciation",
        "impairment",
        "ASC 360",
        "IAS 36",
        "goodwill impairment",
        "capitalize software"
      ],
      "agent": "accounting-fixed-assets-advisor-agent"
    },
    "equity-compensation": {
      "keywords": [
        "stock-based compensation",
        "RSU",
        "stock options",
        "ASC 718",
        "IFRS 2",
        "Black-Scholes"
      ],
      "agent": "accounting-equity-compensation-advisor-agent"
    },
    "business-combinations": {
      "keywords": [
        "business combination",
        "purchase price allocation",
        "ASC 805",
        "IFRS 3",
        "acquisition accounting",
        "identifiable intangible"
      ],
      "agent": "accounting-business-combinations-advisor-agent"
    }
  },
  "live_guards": [],
  "live_guard_intent": "(post|book|record|write|push|sync) .*(journal|entry|entries|ledger|GL|ERP|SAP|Oracle|NetSuite)|wire transfer|approve payment",
  "gate_mode": "live-guard-gate",
  "parallel_threshold": 0.6
}