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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Foundation work sits together on one phase, the contractor's accrual included. (must) — Not all of these sit on one phase yet. In the way: t18. Not reached: t23.
• ⬜ Interconnection work sits together on one phase. (nice) — Not all of these sit on one phase yet. Not reached: t17, t18.
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Foundation work sits together on one phase, the contractor's accrual included. (must)
• ✅ Interconnection work sits together on one phase. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Rented plant is one group across all four projects, and no repair is in it. (must) — Not all of these sit on one group yet. In the way: t20.
• ⬜ Repair is its own group. (nice) — Not all of these sit on one group yet. In the way: t05, t17.
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Rented plant is one group across all four projects, and no repair is in it. (must)
• ✅ Repair is its own group. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Cost of building each plant is on a capital account, under your policy. (must) — No single account picks out exactly these postings. Something else shares the account, or one of them sits elsewhere. In the way: t19. Not reached: t01, t02, t07, t08, t09, t18.
• ⬜ Cost of running a plant is on the repairs account, never capital. (nice) — No single account picks out exactly these postings. Something else shares the account, or one of them sits elsewhere. Not reached: t19.
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Cost of building each plant is on a capital account, under your policy. (must)
• ✅ Cost of running a plant is on the repairs account, never capital. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Every finished phase settles to closeout; nothing else does. (must) — No single receiver picks out exactly these postings. Something else shares the receiver, or one of them sits elsewhere. Not reached: t05, t09, t11, t12, t17, t18.
• ✅ Running cost sits with whoever holds its budget. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Every finished phase settles to closeout; nothing else does. (must)
• ✅ Running cost sits with whoever holds its budget. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

• A. Create a Concrete phase and move all concrete onto it.
• B. Report what was bought by project and phase, as the model stands.
• C. Take pipe and filters out of the concrete group first, then report.

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.

• What was wrong: No single group picks out exactly these postings. Something else shares the group, or one of them sits elsewhere.
• What we changed: t06: what was bought cleared, logged for Procurement department. t19: what was bought cleared, logged for Procurement department.
• What we chose: Take pipe and filters out of the concrete group first, then report. Two fixes in what was bought, then one report. Nothing moves, nothing is created.
• What it still cannot say (needs on the other cards): Cost of building each plant is on a capital account, under your policy. · Delta's running cost sits with Delta's own manager. · Every finished phase settles to closeout; nothing else does. · Foundation cost including the two approved allocations.

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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Foundation work sits together on one phase, the contractor's accrual included. (must) — Not all of these sit on one phase yet. In the way: t18. Not reached: t23.
• ⬜ Interconnection work sits together on one phase. (nice) — Not all of these sit on one phase yet. Not reached: t17, t18.
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Foundation work sits together on one phase, the contractor's accrual included. (must)
• ✅ Interconnection work sits together on one phase. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Rented plant is one group across all four projects, and no repair is in it. (must) — Not all of these sit on one group yet. In the way: t20.
• ⬜ Concrete is only concrete: no pipe, no maintenance materials in the group. (nice) — Not all of these sit on one group yet. In the way: t06, t19.
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Rented plant is one group across all four projects, and no repair is in it. (must)
• ✅ Concrete is only concrete: no pipe, no maintenance materials in the group. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Cost of building each plant is on a capital account, under your policy. (must) — No single account picks out exactly these postings. Something else shares the account, or one of them sits elsewhere. In the way: t19. Not reached: t01, t02, t03, t07, t08, t09, t10, t18.
• ⬜ Cost of running a plant is on the repairs account, never capital. (nice) — No single account picks out exactly these postings. Something else shares the account, or one of them sits elsewhere. Not reached: t19.
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Cost of building each plant is on a capital account, under your policy. (must)
• ✅ Cost of running a plant is on the repairs account, never capital. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Every finished phase settles to closeout; nothing else does. (must) — No single receiver picks out exactly these postings. Something else shares the receiver, or one of them sits elsewhere. Not reached: t05, t09, t11, t12, t17, t18.
• ⬜ Delta's running cost sits with Delta's own manager. (nice) — Not all of these sit on one phase yet. In the way: t19, t22.
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Every finished phase settles to closeout; nothing else does. (must)
• ✅ Delta's running cost sits with Delta's own manager. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

• A. Create a second closeout phase.
• B. Point every capital phase at closeout and report original cost by phase.
• C. Keep the three phases the previous team set and report those.

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.

• What was wrong: Nothing was wrong with the model. The call was about laying the report out.
• What we changed: Nothing in the model. The report answered it as it stood.
• What we chose: Keep the three phases the previous team set and report those. Reconciles, but leaves site preparation, commissioning and development off the asset.
• What it still cannot say (needs on the other cards): Cost of building each plant is on a capital account, under your policy. · Every finished phase settles to closeout; nothing else does. · Foundation cost including the two approved allocations.

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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Foundation work sits together on one phase, the contractor's accrual included. (must) — Not all of these sit on one phase yet. In the way: t18. Not reached: t23.
• ⬜ Interconnection work sits together on one phase, so it can be kept apart. (must) — Not all of these sit on one phase yet. Not reached: t17, t18.
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Foundation work sits together on one phase, the contractor's accrual included. (must)
• ✅ Interconnection work sits together on one phase, so it can be kept apart. (must)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Rented plant is one group across all four projects, and no repair is in it. (must) — Not all of these sit on one group yet. In the way: t20.
• ⬜ Concrete is only concrete: no pipe, no maintenance materials in the group. (nice) — Not all of these sit on one group yet. In the way: t06, t19.
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Rented plant is one group across all four projects, and no repair is in it. (must)
• ✅ Concrete is only concrete: no pipe, no maintenance materials in the group. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Cost of building each plant is on a capital account, under your policy. (must) — No single account picks out exactly these postings. Something else shares the account, or one of them sits elsewhere. In the way: t19. Not reached: t01, t02, t03, t07, t08, t09, t10, t18.
• ⬜ Cost of running a plant is on the repairs account, never capital. (nice) — No single account picks out exactly these postings. Something else shares the account, or one of them sits elsewhere. Not reached: t19.
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Cost of building each plant is on a capital account, under your policy. (must)
• ✅ Cost of running a plant is on the repairs account, never capital. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Every finished phase settles to closeout; nothing else does. (must) — No single receiver picks out exactly these postings. Something else shares the receiver, or one of them sits elsewhere. Not reached: t05, t12.
• ⬜ Delta's running cost sits with Delta's own manager. (nice) — Not all of these sit on one phase yet. In the way: t19, t22.
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Every finished phase settles to closeout; nothing else does. (must)
• ✅ Delta's running cost sits with Delta's own manager. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

• A. Add a Repair phase and move t20 onto it.
• B. Create the Repair services group with a reason, then correct t20.
• C. Correct the account now, log the group request, keep everything else.

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.

• What was wrong: Nothing was wrong with the model. The call was about laying the report out.
• What we changed: Nothing in the model. The report answered it as it stood.
• What we chose: Correct the account now, log the group request, keep everything else. Honest and fast. The group stays open as a request to purchasing.
• What it still cannot say (needs on the other cards): Cost of building each plant is on a capital account, under your policy. · Every finished phase settles to closeout; nothing else does. · Original cost of every phase that settles to closeout, development included. · Foundation cost including the two approved allocations.

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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Foundation work sits together on one phase, the contractor's accrual included. (must) — Not all of these sit on one phase yet. In the way: t18. Not reached: t23.
• ⬜ Interconnection work sits together on one phase, so it can be kept apart. (must) — Not all of these sit on one phase yet. Not reached: t17, t18.
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Foundation work sits together on one phase, the contractor's accrual included. (must)
• ✅ Interconnection work sits together on one phase, so it can be kept apart. (must)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Rented plant is one group across all four projects, and no repair is in it. (must) — Not all of these sit on one group yet. In the way: t20.
• ⬜ Concrete is only concrete: no pipe, no maintenance materials in the group. (nice) — Not all of these sit on one group yet. In the way: t06, t19.
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Rented plant is one group across all four projects, and no repair is in it. (must)
• ✅ Concrete is only concrete: no pipe, no maintenance materials in the group. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Cost of building each plant is on a capital account, under your policy. (must) — No single account picks out exactly these postings. Something else shares the account, or one of them sits elsewhere. In the way: t19. Not reached: t01, t02, t07, t08, t09, t18.
• ⬜ Cost of running a plant is on the repairs account, never capital. (nice) — No single account picks out exactly these postings. Something else shares the account, or one of them sits elsewhere. Not reached: t19.
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Cost of building each plant is on a capital account, under your policy. (must)
• ✅ Cost of running a plant is on the repairs account, never capital. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

Your inbox: the flagged postings.

Checklist when the desk opens.

• ⬜ Every finished phase settles to closeout; nothing else does. (must) — No single receiver picks out exactly these postings. Something else shares the receiver, or one of them sits elsewhere. Not reached: t05, t12.
• ✅ Running cost sits with whoever holds its budget. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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.

• ✅ Every finished phase settles to closeout; nothing else does. (must)
• ✅ Running cost sits with whoever holds its budget. (nice)
• ✅ Every posting has a phase, an account and a group, or an owner.

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

What this desk moved.

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.

• A. Create a "Fully installed foundation" phase.
• B. Add a label called "Complete cost".
• C. Record the two sourced allocations on the foundation phase.

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.

• What was wrong: The labor allocation is not recorded as a sourced entry on the same phase as the foundation postings.
• What we changed: LAB-01: phase or department set to Foundation installation. OH-01: phase or department set to Foundation installation. LAB-01: account set to Construction in progress. OH-01: account set to Construction in progress. Recorded labor allocation LAB-01, 18,000 on Solar Alpha, source Approved LAB-01. Recorded overhead allocation OH-01, 6,000 on Solar Alpha, source Approved OH-01.
• What we chose: Record the two sourced allocations on the foundation phase. Two sourced entries on the foundation phase. The total reconciles across postings and entries.
• What it still cannot say (needs on the other cards): Every finished phase settles to closeout; nothing else does. · Cost of building each plant is on a capital account, under your policy. · Delta's running cost sits with Delta's own manager. · Original cost of every phase that settles to closeout, development included.

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

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

One sentence per team.

• Company A: Your model is the best model for your company.
• Company B: Your model is the best model for your company.
• Company C: Your model is the best model for your company.
• Company D: Your model is the best model for your company.

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