{
  "version": "SGF-FIXED-ASSETS-INTEGRATED-QA-v1",
  "approved": true,
  "implemented": true,
  "applied": true,
  "scope_file": "docs/SGF_FIXED_ASSETS_SCOPE.md",
  "module": "accounting",
  "books": [
    "existing8085",
    "existing_regression"
  ],
  "scope": {
    "tenant_id": 1,
    "company_id": 2,
    "unit_id": 2
  },
  "new_host_rights": [
    "fixed_assets.view",
    "fixed_assets.prepare",
    "fixed_assets.review"
  ],
  "grants_per_book": [
    {
      "user_id": 15,
      "permission": "fixed_assets.view"
    },
    {
      "user_id": 16,
      "permission": "fixed_assets.view"
    },
    {
      "user_id": 17,
      "permission": "fixed_assets.view"
    },
    {
      "user_id": 15,
      "permission": "fixed_assets.prepare"
    },
    {
      "user_id": 16,
      "permission": "fixed_assets.review"
    }
  ],
  "grant_count_per_book": 5,
  "total_grants_both_books": 10,
  "new_users": 0,
  "new_profiles": 0,
  "new_postgres_grants": 0,
  "new_public_rights": 0,
  "new_demo": false,
  "new_accounts_per_book": [
    {
      "code": "QA-ACTIVO-CUSTO",
      "purpose": "Custo bruto do activo fictício",
      "statement_group": "assets"
    },
    {
      "code": "QA-ACTIVO-DEP-ACUM",
      "purpose": "Depreciação acumulada (saldo credor no activo)",
      "statement_group": "assets"
    },
    {
      "code": "QA-ACTIVO-GASTO-DEP",
      "purpose": "Gasto de depreciação QA",
      "statement_group": "expenses"
    },
    {
      "code": "QA-ACTIVO-ORIGEM-QA",
      "purpose": "Contrapartida artificial de abertura, sem capital ou dívida presumidos",
      "statement_group": "unclassified"
    },
    {
      "code": "QA-ACTIVO-GASTO-ABATE",
      "purpose": "Perda interna no abate sem contraprestação",
      "statement_group": "expenses"
    }
  ],
  "original_journals_preserved": 27,
  "proposed_new_journals_8085": 2,
  "journal_count_after_8085": 29,
  "original_accounts_preserved": 19,
  "account_count_after_8085": 24,
  "new_cash_or_debt_effects": false,
  "typed_common_writer_extension_required": true,
  "new_statement_mapping_and_result_commands_8085": 4,
  "evidence": [
    "C:/laragon/data/sgf-tempo/run/modular-regression-2576427d1939/private/receipt-composition-cc50a276c10c/single-integration/20261111-103845-dbdf9215/assets-access-readonly.json",
    "C:/laragon/data/sgf-tempo/run/modular-regression-2576427d1939/private/receipt-composition-b4093c6f6707/single-integration/20261111-103847-36def480/assets-access-readonly.json"
  ],
  "authorization": {
    "date": "2026-11-11",
    "decision": "Autorizar o ciclo integrado de activos QA"
  },
  "delivery": "docs/SGF_FIXED_ASSETS_DELIVERY.md",
  "proof": "docs/proofs/sgf-fixed-assets-20261111.json",
  "application_limits": "Only both existing QA books; no real accesses or production activation."
}