The Blueprint Challenge, played through the engine

Every number below was computed by the engine from the moves shown. Company A is played in full, with a wrong move at each desk so the feedback can be seen. Companies B, C and D play the moves their policy cards call for. Then the debrief board.

The postings total 1,173,000 in every column and never change. What changes is what the reports can say.

Company A

Policy card: Contractors who build the plant: we expense them. All four sites are run by one regional team. Grid interconnection is part of the plant.

Joined as A — the previous team's model arrives on the postings Round 1 opened

Desk 1 · Project Systems — Where does the work happen?

Card. Put each flagged posting on the phase where the work happened (WBS element). A name can lie: ask the site.

Meet the objects. Project development · Site preparation · Civil construction · Foundation installation · Electrical installation · Grid interconnection · Commissioning & handover · Construction closeout

Facts on the card. Alpha, Beta and Delta are under construction. Gamma Block 1 runs since 1 September 2026; Block 2 is still being built.

Policy card (Company A). Contractors who build the plant: we expense them. All four sites are run by one regional team. Grid interconnection is part of the plant.

The report this desk is asked for, as the previous team left it: Cost on Civil construction, by project.

project Actual
Solar Alpha 47,000
Solar Beta 24,000
Solar Delta 53,000
Solar Gamma 16,000
Total 140,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t03 Foundation contractor Solar Gamma 90,000 Foundation installation Engineering consulting services External services expense
t16 Construction safety services Solar Delta 18,000 Civil construction Engineering consulting services External services expense
t17 Crane rental Solar Alpha 47,000 Civil construction Construction equipment rental External services expense
t18 Additional concrete, substation Solar Beta 32,000 Foundation installation Ready-mix concrete Construction in progress
t21 Project admin supplies Solar Alpha 3,000 Procurement department Engineering consulting services External services expense
t23 Accrued contractor invoice Solar Gamma 16,000 Civil construction n/a Accrued liabilities

Checklist when the desk opens.

Hint on the card. For each flagged posting: what work was done, and where? A posting's name can lie. Ask the site.

The team decides. Each line is one move and the checklist after it (must first, then nice).

Put t03 on Civil construction — a wrong first move: the contractor is foundation work ⬜ ⬜ Asked for F-SITE — the ask. The site office says: t17 set the switchgear in Alpha's interconnection yard. t18 was poured for the substation bay at Beta, part of the grid interconnection. t23 is the October accrual for the Gamma foundation contractor. ⬜ ⬜ Put t03 on Foundation installation — back where it was ⬜ ⬜ Put t23 on Foundation installation — the accrual follows the contractor ⬜ ⬜ Put t18 on Grid interconnection — the substation pour is interconnection work ✅ ⬜ Put t17 on Grid interconnection — the crane set the switchgear in the interconnection yard ✅ ✅ Logged a gap on t21: assignment belongs to Procurement department — not ours ✅ ✅

Checklist when the team stops.

The same report now: Cost on Civil construction, by project. Before 140,000, now 77,000.

project Actual
Solar Beta 24,000
Solar Delta 53,000
Total 77,000

What this desk moved.

Value Before Now
(unassigned) 0 3,000
Civil construction 140,000 77,000
Foundation installation 287,000 271,000
Grid interconnection 116,000 195,000
Procurement department 3,000 0

Desk 1 done. 1 of 4 desks done.

Round 2 opened

Desk 2 · Purchasing — What was bought?

Card. Say what was bought (material group). Never where, never for whom. No group fits? Log it for purchasing, or create one with a reason.

Meet the objects. Ready-mix concrete · Reinforcing steel · High-voltage cable · Power transformers · Engineering consulting services · Construction equipment rental · Switchgear

Facts on the card. t06 is pipe, geotextile and gravel. Not concrete. t20 is a repair of Delta's control and weather station. Purchasing confirms: repair, not rental.

Policy card (Company A). Contractors who build the plant: we expense them. All four sites are run by one regional team. Grid interconnection is part of the plant.

The report this desk is asked for, as the previous team left it: Rented plant, by project.

project Actual
Solar Alpha 112,000
Solar Delta 14,000
Total 126,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t05 Site grading equipment Solar Alpha 65,000 Site preparation Construction equipment rental External services expense
t06 Drainage materials Solar Beta 24,000 Civil construction Ready-mix concrete Construction in progress
t16 Construction safety services Solar Delta 18,000 Civil construction Engineering consulting services External services expense
t17 Crane rental Solar Alpha 47,000 Grid interconnection Construction equipment rental External services expense
t19 Routine maintenance materials Solar Gamma 12,000 Regional operations team Ready-mix concrete Construction in progress
t20 Operations equipment repair Solar Delta 14,000 Regional operations team Construction equipment rental External services expense

Checklist when the desk opens.

Hint on the card. What was bought: a thing, a machine for a while, or a service? Nothing about where or for whom.

The team decides. Each line is one move and the checklist after it (must first, then nice).

Said t20 bought Engineering consulting services — a wrong move: a repair is not consulting ✅ ⬜ Created Repair services — needs a new one, with a reason ✅ ⬜ Said t20 bought Repair services — the repair goes on the new group ✅ ✅ The checklist asks nothing about the concrete group yet, so the team leaves t06 and t19 as the previous team coded them. Asked for F-t16 — the ask. t16 is a safety officer on the Delta site during construction. A site service, not design. The team leaves t16, t05 and t17 as they are. ✅ ✅

Checklist when the team stops.

The same report now: Rented plant, by project. Before 126,000, now 112,000.

project Actual
Solar Alpha 112,000
Total 112,000

What this desk moved.

Value Before Now
Construction equipment rental 126,000 112,000
Repair services 0 14,000

Desk 2 done. 2 of 4 desks done.

Round 3 opened

Desk 3 · Accounting — How is it accounted?

Card. Say how it is accounted (G/L account). Your policy card decides. The suggested account is a guess, not a decision.

Meet the objects. Capitalized development expenditure · Construction in progress · External services expense · Repairs and maintenance expense · Depreciation expense · Accrued liabilities · Asset impairment expense

Facts on the card. Development cost counts as capital only after the go decision. Beta's go decision was April 2026; t14 was ordered in November 2025. Gamma Block 1 and Delta are running. Cost of running a plant is expensed.

Policy card (Company A). Contractors who build the plant: we expense them. All four sites are run by one regional team. Grid interconnection is part of the plant.

The report this desk is asked for, as the previous team left it: Capital cost of Solar Gamma, by account.

gl Actual
Construction in progress 222,000
Total 222,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t03 Foundation contractor Solar Gamma 90,000 Foundation installation Engineering consulting services External services expense
t10 Electrical installation contractor Solar Beta 105,000 Electrical installation Engineering consulting services External services expense
t13 Development feasibility study Solar Alpha 34,000 Project development Engineering consulting services External services expense
t14 Environmental assessment Solar Beta 21,000 Project development Engineering consulting services External services expense
t19 Routine maintenance materials Solar Gamma 12,000 Regional operations team Ready-mix concrete Construction in progress
t22 Monthly depreciation Solar Beta 9,000 Regional operations team n/a Depreciation expense
t23 Accrued contractor invoice Solar Gamma 16,000 Foundation installation n/a Accrued liabilities
t24 Asset impairment review Solar Delta 7,000 Corporate finance department n/a Asset impairment expense

Checklist when the desk opens.

Hint on the card. Read your policy card. Then ask: does this cost build the plant, run it, or neither?

The team decides. Each line is one move and the checklist after it (must first, then nice).

Asked for F-NAMES — the ask. t22 is depreciation of our own pile driver, working on the Beta site. t24 is a valuer's fee, not a write-down. ⬜ ⬜ Put t14 on the account Capitalized development expenditure — a wrong move: t14 was ordered before the go decision ⬜ ⬜ Put t14 on the account External services expense — back to expense, as the card says ⬜ ⬜ Put t19 on the account Repairs and maintenance expense — Gamma Block 1 is running: maintenance is expensed ✅ ✅ Put t20 on the account Repairs and maintenance expense — the repair goes on the repairs account, whatever the group suggested ✅ ✅ The card expenses contractors: t03 and t10 stay on External services expense. Put t24 on the account External services expense — a valuer's fee is a service, not a write-down ✅ ✅

Checklist when the team stops.

The same report now: Capital cost of Solar Gamma, by account. Before 222,000, now 210,000.

gl Actual
Construction in progress 210,000
Total 210,000

What this desk moved.

Value Before Now
Asset impairment expense 7,000 0
Construction in progress 603,000 591,000
External services expense 538,000 531,000
Repairs and maintenance expense 0 26,000

Desk 3 done. 3 of 4 desks done.

Round 4 opened

Desk 4 · Controlling — Where does it end up, and whose is it?

Card. Point each finished phase at closeout (settlement receiver). Put running cost on whoever holds its budget (cost center). Cost that is not yours: log it.

Meet the objects. Construction closeout · Project development department · Regional operations team · Corporate finance department · Central engineering department · Maintenance planning team · Procurement department

Facts on the card. The regional operations team runs the sites that are running. Maintenance planning holds no site budget.

Policy card (Company A). Contractors who build the plant: we expense them. All four sites are run by one regional team. Grid interconnection is part of the plant.

The report this desk is asked for, as the previous team left it: Cost designated to closeout, by phase.

assignment Actual
Civil construction 140,000
Electrical installation 397,000
Foundation installation 287,000
Total 824,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t19 Routine maintenance materials Solar Gamma 12,000 Regional operations team Ready-mix concrete Repairs and maintenance expense
t20 Operations equipment repair Solar Delta 14,000 Regional operations team Repair services Repairs and maintenance expense
t21 Project admin supplies Solar Alpha 3,000 — Engineering consulting services External services expense
t24 Asset impairment review Solar Delta 7,000 Corporate finance department n/a External services expense

Checklist when the desk opens.

Hint on the card. Which phases are finished pieces of the plant? Each of them should settle to closeout.

The team decides. Each line is one move and the checklist after it (must first, then nice).

Pointed Site preparation at Construction closeout — site preparation built the plant too ⬜ ✅ Pointed Commissioning & handover at Construction closeout — so did commissioning ⬜ ✅ Pointed Project development at Construction closeout — development after the go decision becomes part of the asset ⬜ ✅ Pointed Grid interconnection at Construction closeout — the card says interconnection is part of the plant ✅ ✅ Asked for F-DELTA — the ask. Delta's outside manager holds his own budget. Cost he spends is his. ✅ ✅ One regional team runs every site: t19 and t20 stay on the Regional operations team. Logged a gap on t24: assignment belongs to Corporate finance department — not ours ✅ ✅

The three shared questions, answered with the report builder. The engine reads the number off the report; nobody types it.

Cleared the report Placed assignment in rows Placed actual in measures Opened Q1 Checked the report against Q1 Q1: ✅ Your report answers it. Value: 1,173,000. Opened Q2 Placed assignmentType in rows Checked the report against Q2 Q2: ✅ Your report answers it. Value: 35,000. Opened Q3 Checked the report against Q3 Q3: ✅ Your report answers it. Value: 77,000.

Checklist when the team stops.

The same report now: Cost designated to closeout, by phase. Before 824,000, now 1,128,000.

assignment Actual
Civil construction 77,000
Commissioning & handover 26,000
Electrical installation 397,000
Foundation installation 271,000
Grid interconnection 195,000
Project development 97,000
Site preparation 65,000
Total 1,128,000

What this desk moved.

Value Before Now
Construction closeout 824,000 1,128,000
Settles to nobody 304,000 0

Desk 4 done. 4 of 4 desks done.

The call came in

The call · Concrete across the portfolio

Purchasing calls. Purchasing needs concrete spend by project and by phase. They do not want a new phase.

What was bought already says concrete. The phase says where it was used. Pipe and filters are not concrete, even if the previous team said so.

They need: Concrete spend, by project and phase.

Hint on the card. Does purchasing want to know where concrete was used, or a new place to put it?

Options. Comparing one shows what it costs.

Opened the call Compared option A — the tempting structural one. Its cost: Moves postings off the phases where the work happened. The phase total breaks for everyone. Compared option C — its cost: Two fixes in what was bought, then one report. Nothing moves, nothing is created. Compared option B — its cost: Works only if the concrete group is clean. Pipe and filters would be counted as concrete. Chose option A — the team tries the tempting one first There is no Concrete phase to create: the dropdown offers none, and the card said purchasing does not want a new phase. The team changes its mind. Chose option C — chosen Logged a gap on t06: mg belongs to Procurement department — pipe out of the concrete group Logged a gap on t19: mg belongs to Procurement department — maintenance out of the concrete group Cleared the report Placed project in rows Placed assignment in rows Placed actual in measures Ran the test Test: failed. Report total 1,173,000 on 24 postings. Layout does not isolate the need. Need served. Earlier desks: nothing broke. Every posting settled or logged. No filter on what was bought: the report shows everything. The team adds the filter. Cleared the report Placed project in rows Placed assignment in rows Placed mg in filters Filtered mg to Ready-mix concrete Placed actual in measures Ran the test Test: passed. Report total 152,000 on 2 postings. Layout isolates the need. Need served. Earlier desks: nothing broke. Every posting settled or logged. Finished the call — done

The presentation, written by the engine from what the team did.

The reasoning, revealed on a pass. What was bought already answers purchasing. Fix the group, then filter on it.

Company A wins: four desks and the call done. And it is the best model for its card.

Company B

Policy card: Contractors who build the plant: we capitalize them. Delta is run by an outside manager with his own budget. Grid interconnection is part of the plant.

Joined as B — the previous team's model arrives on the postings Round 1 opened

Desk 1 · Project Systems — Where does the work happen?

Card. Put each flagged posting on the phase where the work happened (WBS element). A name can lie: ask the site.

Meet the objects. Project development · Site preparation · Civil construction · Foundation installation · Electrical installation · Grid interconnection · Commissioning & handover · Construction closeout

Facts on the card. Alpha, Beta and Delta are under construction. Gamma Block 1 runs since 1 September 2026; Block 2 is still being built.

Policy card (Company B). Contractors who build the plant: we capitalize them. Delta is run by an outside manager with his own budget. Grid interconnection is part of the plant.

The report this desk is asked for, as the previous team left it: Cost on Civil construction, by project.

project Actual
Solar Alpha 47,000
Solar Beta 24,000
Solar Delta 53,000
Solar Gamma 16,000
Total 140,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t03 Foundation contractor Solar Gamma 90,000 Foundation installation Engineering consulting services External services expense
t16 Construction safety services Solar Delta 18,000 Civil construction Engineering consulting services External services expense
t17 Crane rental Solar Alpha 47,000 Civil construction Construction equipment rental External services expense
t18 Additional concrete, substation Solar Beta 32,000 Foundation installation Ready-mix concrete Construction in progress
t21 Project admin supplies Solar Alpha 3,000 Procurement department Engineering consulting services External services expense
t23 Accrued contractor invoice Solar Gamma 16,000 Civil construction n/a Accrued liabilities

Checklist when the desk opens.

Hint on the card. For each flagged posting: what work was done, and where? A posting's name can lie. Ask the site.

The team decides. Each line is one move and the checklist after it (must first, then nice).

Asked for F-SITE — the ask. The site office says: t17 set the switchgear in Alpha's interconnection yard. t18 was poured for the substation bay at Beta, part of the grid interconnection. t23 is the October accrual for the Gamma foundation contractor. ⬜ ⬜ Put t23 on Foundation installation — the accrual follows the contractor ⬜ ⬜ Put t18 on Grid interconnection — the substation pour is interconnection work ✅ ⬜ Put t17 on Grid interconnection — the crane set the switchgear in the interconnection yard ✅ ✅ Logged a gap on t21: assignment belongs to Procurement department — not ours ✅ ✅

Checklist when the team stops.

The same report now: Cost on Civil construction, by project. Before 140,000, now 77,000.

project Actual
Solar Beta 24,000
Solar Delta 53,000
Total 77,000

What this desk moved.

Value Before Now
(unassigned) 0 3,000
Civil construction 140,000 77,000
Foundation installation 287,000 271,000
Grid interconnection 116,000 195,000
Procurement department 3,000 0

Desk 1 done. 1 of 4 desks done.

Round 2 opened

Desk 2 · Purchasing — What was bought?

Card. Say what was bought (material group). Never where, never for whom. No group fits? Log it for purchasing, or create one with a reason.

Meet the objects. Ready-mix concrete · Reinforcing steel · High-voltage cable · Power transformers · Engineering consulting services · Construction equipment rental · Switchgear

Facts on the card. t06 is pipe, geotextile and gravel. Not concrete. t20 is a repair of Delta's control and weather station. Purchasing confirms: repair, not rental.

Policy card (Company B). Contractors who build the plant: we capitalize them. Delta is run by an outside manager with his own budget. Grid interconnection is part of the plant.

The report this desk is asked for, as the previous team left it: Rented plant, by project.

project Actual
Solar Alpha 112,000
Solar Delta 14,000
Total 126,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t05 Site grading equipment Solar Alpha 65,000 Site preparation Construction equipment rental External services expense
t06 Drainage materials Solar Beta 24,000 Civil construction Ready-mix concrete Construction in progress
t16 Construction safety services Solar Delta 18,000 Civil construction Engineering consulting services External services expense
t17 Crane rental Solar Alpha 47,000 Grid interconnection Construction equipment rental External services expense
t19 Routine maintenance materials Solar Gamma 12,000 Regional operations team Ready-mix concrete Construction in progress
t20 Operations equipment repair Solar Delta 14,000 Regional operations team Construction equipment rental External services expense

Checklist when the desk opens.

Hint on the card. What was bought: a thing, a machine for a while, or a service? Nothing about where or for whom.

The team decides. Each line is one move and the checklist after it (must first, then nice).

Created Repair services — needs a new one, with a reason ⬜ ⬜ Said t20 bought Repair services — the repair goes on the new group ✅ ⬜ Logged a gap on t06: mg belongs to Procurement department — nothing fits: log it for purchasing ✅ ⬜ Logged a gap on t19: mg belongs to Procurement department — nothing fits: log it for purchasing ✅ ✅ Asked for F-t16 — the ask. t16 is a safety officer on the Delta site during construction. A site service, not design. The team leaves t16, t05 and t17 as they are. ✅ ✅

Checklist when the team stops.

The same report now: Rented plant, by project. Before 126,000, now 112,000.

project Actual
Solar Alpha 112,000
Total 112,000

What this desk moved.

Value Before Now
(unassigned) 0 36,000
Construction equipment rental 126,000 112,000
Ready-mix concrete 188,000 152,000
Repair services 0 14,000

Desk 2 done. 2 of 4 desks done.

Round 3 opened

Desk 3 · Accounting — How is it accounted?

Card. Say how it is accounted (G/L account). Your policy card decides. The suggested account is a guess, not a decision.

Meet the objects. Capitalized development expenditure · Construction in progress · External services expense · Repairs and maintenance expense · Depreciation expense · Accrued liabilities · Asset impairment expense

Facts on the card. Development cost counts as capital only after the go decision. Beta's go decision was April 2026; t14 was ordered in November 2025. Gamma Block 1 and Delta are running. Cost of running a plant is expensed.

Policy card (Company B). Contractors who build the plant: we capitalize them. Delta is run by an outside manager with his own budget. Grid interconnection is part of the plant.

The report this desk is asked for, as the previous team left it: Capital cost of Solar Gamma, by account.

gl Actual
Construction in progress 222,000
Total 222,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t03 Foundation contractor Solar Gamma 90,000 Foundation installation Engineering consulting services External services expense
t10 Electrical installation contractor Solar Beta 105,000 Electrical installation Engineering consulting services External services expense
t13 Development feasibility study Solar Alpha 34,000 Project development Engineering consulting services External services expense
t14 Environmental assessment Solar Beta 21,000 Project development Engineering consulting services External services expense
t19 Routine maintenance materials Solar Gamma 12,000 Regional operations team — Construction in progress
t22 Monthly depreciation Solar Beta 9,000 Regional operations team n/a Depreciation expense
t23 Accrued contractor invoice Solar Gamma 16,000 Foundation installation n/a Accrued liabilities
t24 Asset impairment review Solar Delta 7,000 Corporate finance department n/a Asset impairment expense

Checklist when the desk opens.

Hint on the card. Read your policy card. Then ask: does this cost build the plant, run it, or neither?

The team decides. Each line is one move and the checklist after it (must first, then nice).

Asked for F-NAMES — the ask. t22 is depreciation of our own pile driver, working on the Beta site. t24 is a valuer's fee, not a write-down. ⬜ ⬜ Put t19 on the account Repairs and maintenance expense — Gamma Block 1 is running: maintenance is expensed ⬜ ✅ Put t20 on the account Repairs and maintenance expense — the repair goes on the repairs account, whatever the group suggested ⬜ ✅ Put t03 on the account Construction in progress — our card capitalizes contractors who build the plant ⬜ ✅ Put t10 on the account Construction in progress — and the electrical contractor too ✅ ✅ Put t24 on the account External services expense — a valuer's fee is a service, not a write-down ✅ ✅

Checklist when the team stops.

The same report now: Capital cost of Solar Gamma, by account. Before 222,000, now 300,000.

gl Actual
Construction in progress 300,000
Total 300,000

What this desk moved.

Value Before Now
Asset impairment expense 7,000 0
Construction in progress 603,000 786,000
External services expense 538,000 336,000
Repairs and maintenance expense 0 26,000

Desk 3 done. 3 of 4 desks done.

Round 4 opened

Desk 4 · Controlling — Where does it end up, and whose is it?

Card. Point each finished phase at closeout (settlement receiver). Put running cost on whoever holds its budget (cost center). Cost that is not yours: log it.

Meet the objects. Construction closeout · Project development department · Regional operations team · Corporate finance department · Central engineering department · Maintenance planning team · Procurement department

Facts on the card. The regional operations team runs the sites that are running. Maintenance planning holds no site budget.

Policy card (Company B). Contractors who build the plant: we capitalize them. Delta is run by an outside manager with his own budget. Grid interconnection is part of the plant.

The report this desk is asked for, as the previous team left it: Cost designated to closeout, by phase.

assignment Actual
Civil construction 140,000
Electrical installation 397,000
Foundation installation 287,000
Total 824,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t19 Routine maintenance materials Solar Gamma 12,000 Regional operations team — Repairs and maintenance expense
t20 Operations equipment repair Solar Delta 14,000 Regional operations team Repair services Repairs and maintenance expense
t21 Project admin supplies Solar Alpha 3,000 — Engineering consulting services External services expense
t24 Asset impairment review Solar Delta 7,000 Corporate finance department n/a External services expense

Checklist when the desk opens.

Hint on the card. Which phases are finished pieces of the plant? Each of them should settle to closeout.

The team decides. Each line is one move and the checklist after it (must first, then nice).

Pointed Site preparation at Construction closeout — site preparation built the plant too ⬜ ⬜ Pointed Commissioning & handover at Construction closeout — so did commissioning ⬜ ⬜ Pointed Project development at Construction closeout — development after the go decision becomes part of the asset ⬜ ⬜ Pointed Grid interconnection at Construction closeout — the card says interconnection is part of the plant ✅ ⬜ Asked for F-DELTA — the ask. Delta's outside manager holds his own budget. Cost he spends is his. ✅ ⬜ Created Delta site operations — needs a new one: a budget holder without a cost center ✅ ⬜ Put t20 on Delta site operations — Delta's repair is his ✅ ✅ Logged a gap on t24: assignment belongs to Corporate finance department — not ours ✅ ✅

The three shared questions, answered with the report builder. The engine reads the number off the report; nobody types it.

Cleared the report Placed assignment in rows Placed actual in measures Opened Q1 Checked the report against Q1 Q1: ✅ Your report answers it. Value: 1,173,000. Opened Q2 Placed assignmentType in rows Checked the report against Q2 Q2: ✅ Your report answers it. Value: 35,000. Opened Q3 Checked the report against Q3 Q3: ✅ Your report answers it. Value: 77,000.

Checklist when the team stops.

The same report now: Cost designated to closeout, by phase. Before 824,000, now 1,128,000.

assignment Actual
Civil construction 77,000
Commissioning & handover 26,000
Electrical installation 397,000
Foundation installation 271,000
Grid interconnection 195,000
Project development 97,000
Site preparation 65,000
Total 1,128,000

What this desk moved.

Value Before Now
Construction closeout 824,000 1,128,000
Settles to nobody 304,000 0

Desk 4 done. 4 of 4 desks done.

The call came in

The call · Cost heading to closeout

Accounting calls. Accounting needs the original cost of every phase that will settle to closeout, development included.

Settling is a relationship on the phase, not a posting. The previous team set it on three phases only.

They need: Original cost of every phase that settles to closeout, development included.

Hint on the card. Is settling to closeout a posting or a relationship on the phase?

Options. Comparing one shows what it costs.

Opened the call Compared option A — the tempting structural one. Its cost: Two closeouts for one plant. Nothing points at the new one. Compared option C — its cost: Reconciles, but leaves site preparation, commissioning and development off the asset. Chose option C — chosen Cleared the report Placed assignment in rows Placed receiver in filters Filtered receiver to Construction closeout Placed actual in measures Ran the test Test: passed. Report total 1,128,000 on 19 postings. Layout isolates the need. Need served. Earlier desks: nothing broke. Every posting settled or logged. Finished the call — done

The presentation, written by the engine from what the team did.

The reasoning, revealed on a pass. Settling is a relationship. Set it on every phase that built the plant, then report sender cost.

Company B wins: four desks and the call done. And it is the best model for its card.

Company C

Policy card: Contractors who build the plant: we capitalize them. Delta is run by an outside manager with his own budget. Grid interconnection is kept apart from the plant. It settles to nobody.

Joined as C — the previous team's model arrives on the postings Round 1 opened

Desk 1 · Project Systems — Where does the work happen?

Card. Put each flagged posting on the phase where the work happened (WBS element). A name can lie: ask the site.

Meet the objects. Project development · Site preparation · Civil construction · Foundation installation · Electrical installation · Grid interconnection · Commissioning & handover · Construction closeout

Facts on the card. Alpha, Beta and Delta are under construction. Gamma Block 1 runs since 1 September 2026; Block 2 is still being built.

Policy card (Company C). Contractors who build the plant: we capitalize them. Delta is run by an outside manager with his own budget. Grid interconnection is kept apart from the plant. It settles to nobody.

The report this desk is asked for, as the previous team left it: Cost on Civil construction, by project.

project Actual
Solar Alpha 47,000
Solar Beta 24,000
Solar Delta 53,000
Solar Gamma 16,000
Total 140,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t03 Foundation contractor Solar Gamma 90,000 Foundation installation Engineering consulting services External services expense
t16 Construction safety services Solar Delta 18,000 Civil construction Engineering consulting services External services expense
t17 Crane rental Solar Alpha 47,000 Civil construction Construction equipment rental External services expense
t18 Additional concrete, substation Solar Beta 32,000 Foundation installation Ready-mix concrete Construction in progress
t21 Project admin supplies Solar Alpha 3,000 Procurement department Engineering consulting services External services expense
t23 Accrued contractor invoice Solar Gamma 16,000 Civil construction n/a Accrued liabilities

Checklist when the desk opens.

Hint on the card. For each flagged posting: what work was done, and where? A posting's name can lie. Ask the site.

The team decides. Each line is one move and the checklist after it (must first, then nice).

Asked for F-SITE — the ask. The site office says: t17 set the switchgear in Alpha's interconnection yard. t18 was poured for the substation bay at Beta, part of the grid interconnection. t23 is the October accrual for the Gamma foundation contractor. ⬜ ⬜ Put t23 on Foundation installation — the accrual follows the contractor ⬜ ⬜ Put t18 on Grid interconnection — the substation pour is interconnection work ✅ ⬜ Put t17 on Grid interconnection — the crane set the switchgear in the interconnection yard ✅ ✅ Logged a gap on t21: assignment belongs to Procurement department — not ours ✅ ✅

Checklist when the team stops.

The same report now: Cost on Civil construction, by project. Before 140,000, now 77,000.

project Actual
Solar Beta 24,000
Solar Delta 53,000
Total 77,000

What this desk moved.

Value Before Now
(unassigned) 0 3,000
Civil construction 140,000 77,000
Foundation installation 287,000 271,000
Grid interconnection 116,000 195,000
Procurement department 3,000 0

Desk 1 done. 1 of 4 desks done.

Round 2 opened

Desk 2 · Purchasing — What was bought?

Card. Say what was bought (material group). Never where, never for whom. No group fits? Log it for purchasing, or create one with a reason.

Meet the objects. Ready-mix concrete · Reinforcing steel · High-voltage cable · Power transformers · Engineering consulting services · Construction equipment rental · Switchgear

Facts on the card. t06 is pipe, geotextile and gravel. Not concrete. t20 is a repair of Delta's control and weather station. Purchasing confirms: repair, not rental.

Policy card (Company C). Contractors who build the plant: we capitalize them. Delta is run by an outside manager with his own budget. Grid interconnection is kept apart from the plant. It settles to nobody.

The report this desk is asked for, as the previous team left it: Rented plant, by project.

project Actual
Solar Alpha 112,000
Solar Delta 14,000
Total 126,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t05 Site grading equipment Solar Alpha 65,000 Site preparation Construction equipment rental External services expense
t06 Drainage materials Solar Beta 24,000 Civil construction Ready-mix concrete Construction in progress
t16 Construction safety services Solar Delta 18,000 Civil construction Engineering consulting services External services expense
t17 Crane rental Solar Alpha 47,000 Grid interconnection Construction equipment rental External services expense
t19 Routine maintenance materials Solar Gamma 12,000 Regional operations team Ready-mix concrete Construction in progress
t20 Operations equipment repair Solar Delta 14,000 Regional operations team Construction equipment rental External services expense

Checklist when the desk opens.

Hint on the card. What was bought: a thing, a machine for a while, or a service? Nothing about where or for whom.

The team decides. Each line is one move and the checklist after it (must first, then nice).

Created Repair services — needs a new one, with a reason ⬜ ⬜ Said t20 bought Repair services — the repair goes on the new group ✅ ⬜ Logged a gap on t06: mg belongs to Procurement department — nothing fits: log it for purchasing ✅ ⬜ Logged a gap on t19: mg belongs to Procurement department — nothing fits: log it for purchasing ✅ ✅ Asked for F-t16 — the ask. t16 is a safety officer on the Delta site during construction. A site service, not design. The team leaves t16, t05 and t17 as they are. ✅ ✅

Checklist when the team stops.

The same report now: Rented plant, by project. Before 126,000, now 112,000.

project Actual
Solar Alpha 112,000
Total 112,000

What this desk moved.

Value Before Now
(unassigned) 0 36,000
Construction equipment rental 126,000 112,000
Ready-mix concrete 188,000 152,000
Repair services 0 14,000

Desk 2 done. 2 of 4 desks done.

Round 3 opened

Desk 3 · Accounting — How is it accounted?

Card. Say how it is accounted (G/L account). Your policy card decides. The suggested account is a guess, not a decision.

Meet the objects. Capitalized development expenditure · Construction in progress · External services expense · Repairs and maintenance expense · Depreciation expense · Accrued liabilities · Asset impairment expense

Facts on the card. Development cost counts as capital only after the go decision. Beta's go decision was April 2026; t14 was ordered in November 2025. Gamma Block 1 and Delta are running. Cost of running a plant is expensed.

Policy card (Company C). Contractors who build the plant: we capitalize them. Delta is run by an outside manager with his own budget. Grid interconnection is kept apart from the plant. It settles to nobody.

The report this desk is asked for, as the previous team left it: Capital cost of Solar Gamma, by account.

gl Actual
Construction in progress 222,000
Total 222,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t03 Foundation contractor Solar Gamma 90,000 Foundation installation Engineering consulting services External services expense
t10 Electrical installation contractor Solar Beta 105,000 Electrical installation Engineering consulting services External services expense
t13 Development feasibility study Solar Alpha 34,000 Project development Engineering consulting services External services expense
t14 Environmental assessment Solar Beta 21,000 Project development Engineering consulting services External services expense
t19 Routine maintenance materials Solar Gamma 12,000 Regional operations team — Construction in progress
t22 Monthly depreciation Solar Beta 9,000 Regional operations team n/a Depreciation expense
t23 Accrued contractor invoice Solar Gamma 16,000 Foundation installation n/a Accrued liabilities
t24 Asset impairment review Solar Delta 7,000 Corporate finance department n/a Asset impairment expense

Checklist when the desk opens.

Hint on the card. Read your policy card. Then ask: does this cost build the plant, run it, or neither?

The team decides. Each line is one move and the checklist after it (must first, then nice).

Asked for F-NAMES — the ask. t22 is depreciation of our own pile driver, working on the Beta site. t24 is a valuer's fee, not a write-down. ⬜ ⬜ Put t19 on the account Repairs and maintenance expense — Gamma Block 1 is running: maintenance is expensed ⬜ ✅ Put t20 on the account Repairs and maintenance expense — the repair goes on the repairs account, whatever the group suggested ⬜ ✅ Put t03 on the account Construction in progress — our card capitalizes contractors who build the plant ⬜ ✅ Put t10 on the account Construction in progress — and the electrical contractor too ✅ ✅ Put t24 on the account External services expense — a valuer's fee is a service, not a write-down ✅ ✅

Checklist when the team stops.

The same report now: Capital cost of Solar Gamma, by account. Before 222,000, now 300,000.

gl Actual
Construction in progress 300,000
Total 300,000

What this desk moved.

Value Before Now
Asset impairment expense 7,000 0
Construction in progress 603,000 786,000
External services expense 538,000 336,000
Repairs and maintenance expense 0 26,000

Desk 3 done. 3 of 4 desks done.

Round 4 opened

Desk 4 · Controlling — Where does it end up, and whose is it?

Card. Point each finished phase at closeout (settlement receiver). Put running cost on whoever holds its budget (cost center). Cost that is not yours: log it.

Meet the objects. Construction closeout · Project development department · Regional operations team · Corporate finance department · Central engineering department · Maintenance planning team · Procurement department

Facts on the card. The regional operations team runs the sites that are running. Maintenance planning holds no site budget.

Policy card (Company C). Contractors who build the plant: we capitalize them. Delta is run by an outside manager with his own budget. Grid interconnection is kept apart from the plant. It settles to nobody.

The report this desk is asked for, as the previous team left it: Cost designated to closeout, by phase.

assignment Actual
Civil construction 140,000
Electrical installation 397,000
Foundation installation 287,000
Total 824,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t19 Routine maintenance materials Solar Gamma 12,000 Regional operations team — Repairs and maintenance expense
t20 Operations equipment repair Solar Delta 14,000 Regional operations team Repair services Repairs and maintenance expense
t21 Project admin supplies Solar Alpha 3,000 — Engineering consulting services External services expense
t24 Asset impairment review Solar Delta 7,000 Corporate finance department n/a External services expense

Checklist when the desk opens.

Hint on the card. Which phases are finished pieces of the plant? Each of them should settle to closeout.

The team decides. Each line is one move and the checklist after it (must first, then nice).

Pointed Site preparation at Construction closeout — site preparation built the plant too ⬜ ⬜ Pointed Commissioning & handover at Construction closeout — so did commissioning ✅ ⬜ Pointed Project development at Construction closeout — development after the go decision becomes part of the asset ✅ ⬜ The card keeps interconnection apart: Grid interconnection stays pointed at nobody. Asked for F-DELTA — the ask. Delta's outside manager holds his own budget. Cost he spends is his. ✅ ⬜ Created Delta site operations — needs a new one: a budget holder without a cost center ✅ ⬜ Put t20 on Delta site operations — Delta's repair is his ✅ ✅ Logged a gap on t24: assignment belongs to Corporate finance department — not ours ✅ ✅

The three shared questions, answered with the report builder. The engine reads the number off the report; nobody types it.

Cleared the report Placed assignment in rows Placed actual in measures Opened Q1 Checked the report against Q1 Q1: ✅ Your report answers it. Value: 1,173,000. Opened Q2 Placed assignmentType in rows Checked the report against Q2 Q2: ✅ Your report answers it. Value: 35,000. Opened Q3 Checked the report against Q3 Q3: ✅ Your report answers it. Value: 77,000.

Checklist when the team stops.

The same report now: Cost designated to closeout, by phase. Before 824,000, now 933,000.

assignment Actual
Civil construction 77,000
Commissioning & handover 26,000
Electrical installation 397,000
Foundation installation 271,000
Project development 97,000
Site preparation 65,000
Total 933,000

What this desk moved.

Value Before Now
Construction closeout 824,000 933,000
Settles to nobody 304,000 195,000

Desk 4 done. 4 of 4 desks done.

The call came in

The call · A repair coded as rental

Operations calls. Operations needs repair cost at Delta on its own. Purchasing has confirmed t20 is a repair.

t20 sits in the rental group on the services account. Nothing about the amount is wrong.

They need: Repair cost at Delta, on its own.

Hint on the card. What does the purchase order contradict: the amount, the phase, or what was bought?

Options. Comparing one shows what it costs.

Opened the call Compared option A — the tempting structural one. Its cost: The work did not change, only the classification. A new phase fixes the wrong thing. Compared option C — its cost: Honest and fast. The group stays open as a request to purchasing. Chose option C — chosen Cleared the report Placed mg in rows Placed gl in rows Placed project in filters Filtered project to Solar Delta Placed gl in filters Filtered gl to Repairs and maintenance expense Placed actual in measures Ran the test Test: passed. Report total 14,000 on 1 postings. Layout isolates the need. Need served. Earlier desks: nothing broke. Every posting settled or logged. Finished the call — done

The presentation, written by the engine from what the team did.

The reasoning, revealed on a pass. A repair is what was bought and how it is accounted. Not a phase.

Company C wins: four desks and the call done. And it is the best model for its card.

Company D

Policy card: Contractors who build the plant: we expense them. All four sites are run by one regional team. Grid interconnection is kept apart from the plant. It settles to nobody.

Joined as D — the previous team's model arrives on the postings Round 1 opened

Desk 1 · Project Systems — Where does the work happen?

Card. Put each flagged posting on the phase where the work happened (WBS element). A name can lie: ask the site.

Meet the objects. Project development · Site preparation · Civil construction · Foundation installation · Electrical installation · Grid interconnection · Commissioning & handover · Construction closeout

Facts on the card. Alpha, Beta and Delta are under construction. Gamma Block 1 runs since 1 September 2026; Block 2 is still being built.

Policy card (Company D). Contractors who build the plant: we expense them. All four sites are run by one regional team. Grid interconnection is kept apart from the plant. It settles to nobody.

The report this desk is asked for, as the previous team left it: Cost on Civil construction, by project.

project Actual
Solar Alpha 47,000
Solar Beta 24,000
Solar Delta 53,000
Solar Gamma 16,000
Total 140,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t03 Foundation contractor Solar Gamma 90,000 Foundation installation Engineering consulting services External services expense
t16 Construction safety services Solar Delta 18,000 Civil construction Engineering consulting services External services expense
t17 Crane rental Solar Alpha 47,000 Civil construction Construction equipment rental External services expense
t18 Additional concrete, substation Solar Beta 32,000 Foundation installation Ready-mix concrete Construction in progress
t21 Project admin supplies Solar Alpha 3,000 Procurement department Engineering consulting services External services expense
t23 Accrued contractor invoice Solar Gamma 16,000 Civil construction n/a Accrued liabilities

Checklist when the desk opens.

Hint on the card. For each flagged posting: what work was done, and where? A posting's name can lie. Ask the site.

The team decides. Each line is one move and the checklist after it (must first, then nice).

Asked for F-SITE — the ask. The site office says: t17 set the switchgear in Alpha's interconnection yard. t18 was poured for the substation bay at Beta, part of the grid interconnection. t23 is the October accrual for the Gamma foundation contractor. ⬜ ⬜ Put t23 on Foundation installation — the accrual follows the contractor ⬜ ⬜ Put t18 on Grid interconnection — the substation pour is interconnection work ✅ ⬜ Put t17 on Grid interconnection — the crane set the switchgear in the interconnection yard ✅ ✅ Logged a gap on t21: assignment belongs to Procurement department — not ours ✅ ✅

Checklist when the team stops.

The same report now: Cost on Civil construction, by project. Before 140,000, now 77,000.

project Actual
Solar Beta 24,000
Solar Delta 53,000
Total 77,000

What this desk moved.

Value Before Now
(unassigned) 0 3,000
Civil construction 140,000 77,000
Foundation installation 287,000 271,000
Grid interconnection 116,000 195,000
Procurement department 3,000 0

Desk 1 done. 1 of 4 desks done.

Round 2 opened

Desk 2 · Purchasing — What was bought?

Card. Say what was bought (material group). Never where, never for whom. No group fits? Log it for purchasing, or create one with a reason.

Meet the objects. Ready-mix concrete · Reinforcing steel · High-voltage cable · Power transformers · Engineering consulting services · Construction equipment rental · Switchgear

Facts on the card. t06 is pipe, geotextile and gravel. Not concrete. t20 is a repair of Delta's control and weather station. Purchasing confirms: repair, not rental.

Policy card (Company D). Contractors who build the plant: we expense them. All four sites are run by one regional team. Grid interconnection is kept apart from the plant. It settles to nobody.

The report this desk is asked for, as the previous team left it: Rented plant, by project.

project Actual
Solar Alpha 112,000
Solar Delta 14,000
Total 126,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t05 Site grading equipment Solar Alpha 65,000 Site preparation Construction equipment rental External services expense
t06 Drainage materials Solar Beta 24,000 Civil construction Ready-mix concrete Construction in progress
t16 Construction safety services Solar Delta 18,000 Civil construction Engineering consulting services External services expense
t17 Crane rental Solar Alpha 47,000 Grid interconnection Construction equipment rental External services expense
t19 Routine maintenance materials Solar Gamma 12,000 Regional operations team Ready-mix concrete Construction in progress
t20 Operations equipment repair Solar Delta 14,000 Regional operations team Construction equipment rental External services expense

Checklist when the desk opens.

Hint on the card. What was bought: a thing, a machine for a while, or a service? Nothing about where or for whom.

The team decides. Each line is one move and the checklist after it (must first, then nice).

Created Repair services — needs a new one, with a reason ⬜ ⬜ Said t20 bought Repair services — the repair goes on the new group ✅ ⬜ Logged a gap on t06: mg belongs to Procurement department — nothing fits: log it for purchasing ✅ ⬜ Logged a gap on t19: mg belongs to Procurement department — nothing fits: log it for purchasing ✅ ✅ Asked for F-t16 — the ask. t16 is a safety officer on the Delta site during construction. A site service, not design. The team leaves t16, t05 and t17 as they are. ✅ ✅

Checklist when the team stops.

The same report now: Rented plant, by project. Before 126,000, now 112,000.

project Actual
Solar Alpha 112,000
Total 112,000

What this desk moved.

Value Before Now
(unassigned) 0 36,000
Construction equipment rental 126,000 112,000
Ready-mix concrete 188,000 152,000
Repair services 0 14,000

Desk 2 done. 2 of 4 desks done.

Round 3 opened

Desk 3 · Accounting — How is it accounted?

Card. Say how it is accounted (G/L account). Your policy card decides. The suggested account is a guess, not a decision.

Meet the objects. Capitalized development expenditure · Construction in progress · External services expense · Repairs and maintenance expense · Depreciation expense · Accrued liabilities · Asset impairment expense

Facts on the card. Development cost counts as capital only after the go decision. Beta's go decision was April 2026; t14 was ordered in November 2025. Gamma Block 1 and Delta are running. Cost of running a plant is expensed.

Policy card (Company D). Contractors who build the plant: we expense them. All four sites are run by one regional team. Grid interconnection is kept apart from the plant. It settles to nobody.

The report this desk is asked for, as the previous team left it: Capital cost of Solar Gamma, by account.

gl Actual
Construction in progress 222,000
Total 222,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t03 Foundation contractor Solar Gamma 90,000 Foundation installation Engineering consulting services External services expense
t10 Electrical installation contractor Solar Beta 105,000 Electrical installation Engineering consulting services External services expense
t13 Development feasibility study Solar Alpha 34,000 Project development Engineering consulting services External services expense
t14 Environmental assessment Solar Beta 21,000 Project development Engineering consulting services External services expense
t19 Routine maintenance materials Solar Gamma 12,000 Regional operations team — Construction in progress
t22 Monthly depreciation Solar Beta 9,000 Regional operations team n/a Depreciation expense
t23 Accrued contractor invoice Solar Gamma 16,000 Foundation installation n/a Accrued liabilities
t24 Asset impairment review Solar Delta 7,000 Corporate finance department n/a Asset impairment expense

Checklist when the desk opens.

Hint on the card. Read your policy card. Then ask: does this cost build the plant, run it, or neither?

The team decides. Each line is one move and the checklist after it (must first, then nice).

Asked for F-NAMES — the ask. t22 is depreciation of our own pile driver, working on the Beta site. t24 is a valuer's fee, not a write-down. ⬜ ⬜ Put t19 on the account Repairs and maintenance expense — Gamma Block 1 is running: maintenance is expensed ✅ ✅ Put t20 on the account Repairs and maintenance expense — the repair goes on the repairs account, whatever the group suggested ✅ ✅ The card expenses contractors: t03 and t10 stay on External services expense. Put t24 on the account External services expense — a valuer's fee is a service, not a write-down ✅ ✅

Checklist when the team stops.

The same report now: Capital cost of Solar Gamma, by account. Before 222,000, now 210,000.

gl Actual
Construction in progress 210,000
Total 210,000

What this desk moved.

Value Before Now
Asset impairment expense 7,000 0
Construction in progress 603,000 591,000
External services expense 538,000 531,000
Repairs and maintenance expense 0 26,000

Desk 3 done. 3 of 4 desks done.

Round 4 opened

Desk 4 · Controlling — Where does it end up, and whose is it?

Card. Point each finished phase at closeout (settlement receiver). Put running cost on whoever holds its budget (cost center). Cost that is not yours: log it.

Meet the objects. Construction closeout · Project development department · Regional operations team · Corporate finance department · Central engineering department · Maintenance planning team · Procurement department

Facts on the card. The regional operations team runs the sites that are running. Maintenance planning holds no site budget.

Policy card (Company D). Contractors who build the plant: we expense them. All four sites are run by one regional team. Grid interconnection is kept apart from the plant. It settles to nobody.

The report this desk is asked for, as the previous team left it: Cost designated to closeout, by phase.

assignment Actual
Civil construction 140,000
Electrical installation 397,000
Foundation installation 287,000
Total 824,000

Your inbox: the flagged postings.

Posting What Project Amount Phase or department What was bought Account
t19 Routine maintenance materials Solar Gamma 12,000 Regional operations team — Repairs and maintenance expense
t20 Operations equipment repair Solar Delta 14,000 Regional operations team Repair services Repairs and maintenance expense
t21 Project admin supplies Solar Alpha 3,000 — Engineering consulting services External services expense
t24 Asset impairment review Solar Delta 7,000 Corporate finance department n/a External services expense

Checklist when the desk opens.

Hint on the card. Which phases are finished pieces of the plant? Each of them should settle to closeout.

The team decides. Each line is one move and the checklist after it (must first, then nice).

Pointed Site preparation at Construction closeout — site preparation built the plant too ⬜ ✅ Pointed Commissioning & handover at Construction closeout — so did commissioning ✅ ✅ Pointed Project development at Construction closeout — development after the go decision becomes part of the asset ✅ ✅ The card keeps interconnection apart: Grid interconnection stays pointed at nobody. Asked for F-DELTA — the ask. Delta's outside manager holds his own budget. Cost he spends is his. ✅ ✅ One regional team runs every site: t19 and t20 stay on the Regional operations team. Logged a gap on t24: assignment belongs to Corporate finance department — not ours ✅ ✅

The three shared questions, answered with the report builder. The engine reads the number off the report; nobody types it.

Cleared the report Placed assignment in rows Placed actual in measures Opened Q1 Checked the report against Q1 Q1: ✅ Your report answers it. Value: 1,173,000. Opened Q2 Placed assignmentType in rows Checked the report against Q2 Q2: ✅ Your report answers it. Value: 35,000. Opened Q3 Checked the report against Q3 Q3: ✅ Your report answers it. Value: 77,000.

Checklist when the team stops.

The same report now: Cost designated to closeout, by phase. Before 824,000, now 933,000.

assignment Actual
Civil construction 77,000
Commissioning & handover 26,000
Electrical installation 397,000
Foundation installation 271,000
Project development 97,000
Site preparation 65,000
Total 933,000

What this desk moved.

Value Before Now
Construction closeout 824,000 933,000
Settles to nobody 304,000 195,000

Desk 4 done. 4 of 4 desks done.

The call came in

The call · The whole foundation cost

Finance calls. Finance needs foundation cost including approved labor and overhead that were never posted.

Approved and sourced: labor 18,000 on Alpha (LAB-01), overhead 6,000 on Alpha (OH-01). A label cannot create an amount.

They need: Foundation cost including the two approved allocations.

Hint on the card. Can a new phase or a new label create an amount that was never posted?

Options. Comparing one shows what it costs.

Opened the call Compared option A — the tempting structural one. Its cost: A new phase cannot create 24,000 that was never posted. Compared option C — its cost: Two sourced entries on the foundation phase. The total reconciles across postings and entries. Chose option C — chosen Recorded labor entry LAB-01 of 18000 on Foundation installation — a sourced entry on the foundation phase Recorded overhead entry OH-01 of 6000 on Foundation installation — and the overhead Cleared the report Placed project in rows Placed assignment in filters Filtered assignment to Foundation installation Placed actual in measures Ran the test Test: passed. Report total 295,000 on 6 postings. Layout isolates the need. Need served. Earlier desks: nothing broke. Every posting settled or logged. Finished the call — done

The presentation, written by the engine from what the team did.

The reasoning, revealed on a pass. Missing money needs sourced entries. Labels and phases cannot create cost.

Company D wins: four desks and the call done. And it is the best model for its card.

The debrief board

Company A Company B Company C Company D
Desk 1 · Cost on Civil construction, by project (previous team) 140,000 140,000 140,000 140,000
Desk 1 · Cost on Civil construction, by project (now) 77,000 77,000 77,000 77,000
Desk 2 · Rented plant, by project (previous team) 126,000 126,000 126,000 126,000
Desk 2 · Rented plant, by project (now) 112,000 112,000 112,000 112,000
Desk 3 · Capital cost of Solar Gamma, by account (previous team) 222,000 222,000 222,000 222,000
Desk 3 · Capital cost of Solar Gamma, by account (now) 210,000 300,000 300,000 210,000
Desk 4 · Cost designated to closeout, by phase (previous team) 824,000 824,000 824,000 824,000
Desk 4 · Cost designated to closeout, by phase (now) 1,128,000 1,128,000 933,000 957,000
The call Concrete across the portfolio: 152,000 Cost heading to closeout: 1,128,000 A repair coded as rental: 14,000 The whole foundation cost: 295,000
All postings 1,173,000 1,173,000 1,173,000 1,173,000
Sourced entries 0 0 0 24,000
Objects created Repair services Repair services, Delta site operations Repair services, Delta site operations Repair services
Gaps logged t21 (Procurement department), t24 (Corporate finance department), t06 (Procurement department), t19 (Procurement department) t21 (Procurement department), t06 (Procurement department), t19 (Procurement department), t24 (Corporate finance department) t21 (Procurement department), t06 (Procurement department), t19 (Procurement department), t24 (Corporate finance department) t21 (Procurement department), t06 (Procurement department), t19 (Procurement department), t24 (Corporate finance department)
Needs served 9 of 9 9 of 9 9 of 9 9 of 9
Won yes yes yes yes

Each model read against every card (needs served of 9):

Model ↓ / Card → A B C D
Company A's model 9 7 6 7
Company B's model 8 9 8 6
Company C's model 7 7 9 7
Company D's model 8 5 7 9

One sentence per team.

Everyone won. Four different models, all correct for their own card, none correct for all four. That is the point of the week.