feat(irpc): qualify L7 expenses and compatible special treatments in QA
This commit is contained in:
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{
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"status": "L7_common_qualification_autonomous_expenses_cooperative_acceleration_QA_prepared_not_installed",
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"recorded_date": "2026-10-26",
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"installed_baseline": "5aaf1a56f9d928331364fcc8b0d1528e51dba327",
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"scope_baseline": "d37fffb2d2eacef6300f1c81fc29993178532f35",
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"branch": "codex/irpc-l7-common-autonomous-qa-20261026",
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"version": "IRPC-normal-adjustments/10",
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"installed": false,
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"L6_operational_scope_preserved": true,
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"IRPC_integrally_complete": false,
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"runtime_delta": {
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"resources/js/lib/irpc-special.ts": "5d261cdb54506bd892fa49776bb53a20600e62e64a4c180ef26cdcdb8b6a3806",
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"resources/js/components/simulation-irpc-special.tsx": "9ccd89e46703f9dd14c1110459b22673623a19bd652d137f40ec83e0f7c223db",
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"resources/js/lib/irpc-normal.ts": "7e63e7e5928a90c5305fd1fca49db883fec32666381ee99ae6fa4b06c711d9a7",
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"resources/js/lib/irpc-normal-depreciation.ts": "00ba22e449b23e570bfbbf3895bd334029a16f938d5a5ff999ca67b4318f58c3",
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"resources/js/components/simulation-irpc-normal.tsx": "e01e54dee4cd2555a8a27ed77512cf220056b5899ea9dacbaaae6d4063ce2d42",
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"resources/js/lib/project-dossier-report.ts": "cba66c88391da83b4fdb345a9570eca5ae83979cbbd508eb44b53995d812718d"
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},
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"cases_recovered": {
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"expense": {
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"L6_reference": {
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"taxableProfit": {
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"numerator": "3230",
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"denominator": "1"
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},
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"taxableBase": {
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"numerator": "3230",
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"denominator": "1"
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},
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"colecta": {
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"numerator": "5168",
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"denominator": "5"
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}
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},
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"L7_profit": {
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"numerator": "3230",
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"denominator": "1"
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},
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"L7_base": {
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"numerator": "3230",
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"denominator": "1"
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},
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"L7_colecta": {
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"numerator": "5168",
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"denominator": "5"
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},
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"autonomous_tax": {
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"numerator": "35",
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"denominator": "1"
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},
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"combined_colecta": {
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"numerator": "5343",
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"denominator": "5"
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},
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"expense_status": "calculated",
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"cooperative_status": "absent",
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"acceleration_status": "absent",
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"additional_depreciation_deduction": {
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"numerator": "0",
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"denominator": "1"
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},
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"history_versions": [
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"IRPC-normal-adjustments/1",
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"IRPC-normal-adjustments/2",
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"IRPC-normal-adjustments/3",
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"IRPC-normal-adjustments/4",
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"IRPC-normal-adjustments/5",
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"IRPC-normal-adjustments/6",
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"IRPC-normal-adjustments/7",
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"IRPC-normal-adjustments/8",
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"IRPC-normal-adjustments/9"
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],
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"final_balance": {
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"scope": "L8",
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"payable": null,
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"recoverable": null
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}
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},
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"missing": {
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"L6_reference": {
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"taxableProfit": {
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"numerator": "3230",
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"denominator": "1"
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},
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"taxableBase": {
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"numerator": "3230",
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"denominator": "1"
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},
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"colecta": {
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"numerator": "5168",
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"denominator": "5"
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}
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},
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"L7_profit": {
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"numerator": "3230",
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"denominator": "1"
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},
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"L7_base": {
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"numerator": "3230",
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"denominator": "1"
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},
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"L7_colecta": {
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"numerator": "5168",
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"denominator": "5"
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},
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"autonomous_tax": null,
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"combined_colecta": null,
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"expense_status": "indeterminate",
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"cooperative_status": "absent",
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"acceleration_status": "absent",
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"additional_depreciation_deduction": {
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"numerator": "0",
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"denominator": "1"
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},
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"history_versions": [
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],
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"final_balance": {
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"scope": "L8",
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"payable": null,
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"recoverable": null
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}
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},
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"negative": {
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"L6_reference": {
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"taxableProfit": {
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"numerator": "3230",
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"denominator": "1"
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},
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"taxableBase": {
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"numerator": "3230",
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"denominator": "1"
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},
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"colecta": {
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"numerator": "5168",
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"denominator": "5"
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}
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},
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"L7_profit": {
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"numerator": "3230",
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"denominator": "1"
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},
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"L7_base": {
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"numerator": "3230",
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"denominator": "1"
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},
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"L7_colecta": {
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"numerator": "5168",
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"denominator": "5"
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},
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"autonomous_tax": {
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"numerator": "0",
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"denominator": "1"
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},
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"combined_colecta": {
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"numerator": "5168",
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"denominator": "5"
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},
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"expense_status": "calculated",
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"cooperative_status": "absent",
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"acceleration_status": "absent",
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"additional_depreciation_deduction": {
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"numerator": "0",
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"denominator": "1"
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},
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"final_balance": {
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"scope": "L8",
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}
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"taxableProfit": {
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"taxableBase": {
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"numerator": "3130",
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"denominator": "1"
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"colecta": {
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"numerator": "5008",
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"denominator": "5"
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}
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},
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"L7_profit": {
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"numerator": "3130",
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"denominator": "1"
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},
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"L7_base": {
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"numerator": "3130",
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"denominator": "1"
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},
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"L7_colecta": {
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"numerator": "5008",
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"denominator": "5"
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"numerator": "5008",
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"cooperative": {
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"taxableProfit": {
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"numerator": "3130",
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},
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"numerator": "5008",
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"denominator": "5"
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}
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"L7_profit": {
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"numerator": "3130",
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"denominator": "1"
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"L7_base": {
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"numerator": "3130",
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"denominator": "1"
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"L7_colecta": {
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"numerator": "2504",
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"denominator": "5"
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},
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"final_balance": {
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"scope": "L8",
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"payable": null,
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"recoverable": null
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}
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},
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"acceleration": {
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"L6_reference": {
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"taxableProfit": {
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"numerator": "6260",
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"denominator": "1"
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},
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"taxableBase": {
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"numerator": "6260",
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"denominator": "1"
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"colecta": {
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"numerator": "10016",
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"denominator": "5"
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"L7_profit": {
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"numerator": "6240",
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"numerator": "6240",
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"L7_colecta": {
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"numerator": "9984",
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"expense_status": "absent",
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"numerator": "20",
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"exemplar": "C:\\laragon\\www\\portal-investidor-irpc-l7-scope-20261026\\outputs\\irpc-l7-scope\\Decreto56-2009-BR40.pdf",
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"bytes": 422005,
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"sha256": "6ea1b8d93daed48c6d590481d874010fa1708211d8f27c319dc9a31328456017",
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"references": "Procedimento já cotejado em iva-l1-p084-p085-model-i1-cotejo-20261024.json; não estende isenções IVA a IRPC",
|
||||
"official_url": null,
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||||
"available_for_consultation": true,
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||||
"documentary_status": "official_source_accepted; applicability/version/period_per_treatment",
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||||
"new_calculation_activation": false
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||||
}
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||||
],
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||||
"document_consultation_activates_calculation": false
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||||
},
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||||
"coverage": {
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||||
"optional_input_backward_compatible": true,
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||||
"accepted_version9_current_key_and_result_unchanged_without_L7": true,
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||||
"expense_source": "calculated36(1)g schedule ID;full amount reused;no parallel amount",
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||||
"expense_rate": "35/100",
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||||
"expense_additional_profit_adjustment": "0",
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||||
"cooperative_rate": "32/100 × 1/2 =16/100;eligible ordinary base only",
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||||
"accelerated_rate": "normal maximum table rate ×3/2;lower optional quota not covered;first full civil2026,new supported asset,prior quotas zero",
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||||
"accelerated_deduction": "min calculated quota/accounted eligible amount/fiscal remaining balance;only difference over normal map",
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||||
"mixed_cases": "cooperative+autonomous expense demonstrated;cooperative+CBF16 not supported",
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||||
"context": "reuses documented sector/territory/provenance;no benefit by location alone;raw snapshots not dumped in report",
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||||
"states": [
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||||
"information_missing",
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||||
"declared_absence",
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||||
"not_applicable_or_negative_condition",
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||||
"calculated"
|
||||
],
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||||
"report": "same normalReportRows/HTML and financial project dossier;L6 reference separated from L7 effects",
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||||
"final_settlement": "not calculated;L8"
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||||
},
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||||
"pending": {
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||||
"code": [
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||||
"autonomous expenses outside already-calculated36g parcel",
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||||
"mixed cooperative income/withheld parcels",
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||||
"CBF16 rehabilitated/other categories/lower optional quota/methods/months/prior quotas/later years",
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||||
"specific benefit combinations and cumulation",
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||||
"61-A capital gains and other previously delimited treatment families",
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||||
"L7 official form transport"
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||||
],
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||||
"documents_per_case": [
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||||
"individual status/title/exception and qualification proof when required by applicable norm",
|
||||
"parcel/limit/order/cumulation/chronology not evidenced",
|
||||
"affected form field/edition/representation correspondence"
|
||||
],
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||||
"resume_conditions": "same existing matrix/manual L7 QA section;no blanket validation or repeated transversal research",
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||||
"L6_pending_unchanged": true,
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||||
"L8_annual_credit_application_retentions_payments_final_balance_separate": true
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},
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"checks": {
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"new_frontend_tests": 19,
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"API_tests": 1,
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||||
"API_assertions": 108,
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"API_database": "simulator_fiscal_delta_20261021_test",
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"API_host": "127.0.0.1",
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"API_port": 55441,
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"API_transaction_rollback": true,
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||||
"QA_identity_guard": true,
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||||
"Wayfinder_generated_with_form": true,
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||||
"typescript_noEmit": true,
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||||
"QA_build": true,
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||||
"API_recovered_to_HTML_and_financial_dossier_cases": 6,
|
||||
"UI": {
|
||||
"actualComponent": true,
|
||||
"expenseL6Addback100Autonomous35": true,
|
||||
"missingClassificationDoesNotEraseNormalProfit": true,
|
||||
"absenceExplicit": true,
|
||||
"cooperative16MixedCaseBlockedOnly": true,
|
||||
"acceleratedQuota150LimitedToAccounted120": true,
|
||||
"netAdditionalDeduction20": true,
|
||||
"cumulationMissingExplicit": true,
|
||||
"saveRecoveryDownload": true,
|
||||
"finalBalanceL8Unknown": true,
|
||||
"errors": []
|
||||
},
|
||||
"old_functional_suites_repeated": false,
|
||||
"building_and_lower_optional_quota_cases": true
|
||||
},
|
||||
"preservation": {
|
||||
"baseline": "d37fffb2d2eacef6300f1c81fc29993178532f35",
|
||||
"files_compared": 662,
|
||||
"only_existing_changed": [
|
||||
"resources/js/lib/irpc-normal-depreciation.ts",
|
||||
"resources/js/lib/irpc-normal.ts",
|
||||
"resources/js/lib/project-dossier-report.ts"
|
||||
],
|
||||
"protected_code_schema_config_routes_contract_files": 576,
|
||||
"originals": {
|
||||
"docs/investmoz/simulations/source-archive/AT-Comunicado-9-2026-ISPC.pdf": "106f8a9ce9255c03549c70bf07fe999d32e6e55302d009b509862aa74ccb4973",
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||||
"docs/investmoz/simulations/source-archive/AT-MRFTA-19-39.pdf": "8ea62c53066b482f87078a7a7b1ecf15ca98a12a122e8d7abca63acfc993186b",
|
||||
"docs/investmoz/simulations/source-archive/AT-Modelo-30-ISPC.pdf": "6802edd06b6ff638a0b851a3ec7ecf69af8f07840faa47446becad67d35d445c",
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||||
"docs/investmoz/simulations/source-archive/AT-Modelo-B-Geral.pdf": "bd977c7c59d4d98befd92e2c566b1bf168cb1343bb519f51b41a3807f431fc57",
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||||
"docs/investmoz/simulations/source-archive/BM-Mercado-Monetario-MAIBOR-20261025.html": "00e8a7e0d3a1db4ca3beb56d5361b2084a0f1684f3d40fc1c203702a2190e063",
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||||
"docs/investmoz/simulations/source-archive/BR-16-I-Serie-2008-04-16.pdf": "fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee",
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||||
"docs/investmoz/simulations/source-archive/BR-248-I-Suplemento-1-2025.pdf": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
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"docs/investmoz/simulations/source-archive/BR-89-I-Serie-2017-06-08.pdf": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5",
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||||
"docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358",
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"docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d",
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"docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5",
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"docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb",
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||||
"docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8",
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||||
"docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be",
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||||
"docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c",
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||||
"docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697",
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||||
"docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b",
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||||
"docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56",
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||||
"docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4",
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||||
"docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a",
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||||
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|
||||
"docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d",
|
||||
"docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899",
|
||||
"docs/investmoz/simulations/source-archive/Lei-20-2009-BR36-AT-exemplar19.pdf": "fc1c8144db42960cbf73e717e095896f511ece0f907f58f78819b27d6917a7ee",
|
||||
"docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53",
|
||||
"docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e",
|
||||
"docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e",
|
||||
"docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121",
|
||||
"docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d",
|
||||
"docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d",
|
||||
"docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
|
||||
},
|
||||
"active_writes": 0,
|
||||
"migrations": 0,
|
||||
"permission_changes": false
|
||||
},
|
||||
"evidence_directory": "outputs/irpc-l7-common",
|
||||
"delivery": {
|
||||
"prepared_only": true,
|
||||
"Git_branch_isolated": true,
|
||||
"active_installation": false,
|
||||
"fresh_backup_restore_and_delta_check_required_at_future_installation": true
|
||||
}
|
||||
}
|
||||
Reference in New Issue
Block a user