{"id":"acct-intercompany-netting-unmatched-lines","audience":"accounting","category":"finance-work","track":"finance","technique":"verification","level":"advanced","title":"Net three entities' balances and leave an unmatched amount unsettled","free":false,"task":"You're preparing an intercompany netting settlement. Write a prompt for plain text with lines starting \"Net A:\", \"Net B:\", \"Net C:\", \"Settlement:\", \"Unmatched:\" and \"Check:\". When two entities record different amounts for the same balance, use the lower amount and show the difference on the Unmatched line, which is not settled. A positive net means the entity receives money. Show the math. Under 120 words.","materialLabel":"Source material (attached to your prompt automatically)","material":"INTERCOMPANY BALANCES - Oct 31, 2026 (all in US dollars)\n\nBalances recorded by the lender and borrower entities:\n- Entity A owes Entity B: A's books $50,000; B's books $50,000\n- Entity B owes Entity C: B's books $30,000; C's books $30,000\n- Entity C owes Entity A: C's books $18,000; A's books $20,000\n\nNetting rule: each entity settles only its net position with one payment per counterparty, through the treasury account. A positive net means the entity is owed money; negative means it owes.\n\nTreasury notes: the $2,000 difference on the C-to-A balance is under investigation by the two controllers; one of them thinks A recorded a charge twice. This has not been confirmed. Settlement is planned for Nov 12. All three entities report in US dollars, so no currency conversion is needed.","rules":[{"type":"plainText"},{"type":"maxWords","max":120}],"promptHints":[{"label":"Names the six lines","patterns":["net a","net b","net c","settlement","unmatched","check"]},{"label":"Uses the lower amount","patterns":["lower","smaller"]},{"label":"Leaves the difference unsettled","patterns":["unmatched","not settled","separately"]},{"label":"Asks for the math","patterns":["show the math","math"]},{"label":"Caps length","patterns":["\\d+\\s*words","under \\d+"]}],"mistakes":[{"title":"Using the higher amount","why":"The AI uses A's $20,000.","fix":"Say: \"Use the lower of the two recorded amounts.\"","checks":["r0"]},{"title":"Settling the difference","why":"The AI includes the $2,000 in the payments.","fix":"Add: \"The unmatched difference is shown separately and not settled.\"","checks":["r1"]},{"title":"Stating a cause","why":"The AI says A double-counted a charge.","fix":"Add: \"Do not state a cause for the difference.\"","checks":["r2"]},{"title":"Missing the check","why":"The AI skips proving the nets add to zero.","fix":"Add: \"A Check line: nets sum to zero.\"","checks":["r2"]},{"title":"Markdown extras","why":"The AI adds bold labels, headings and a closing note.","fix":"Say: \"Plain text, no bold. Output only the lines asked for.\"","checks":["plainText"]},{"title":"Trusting the AI to count words","why":"AI is bad at counting and runs past word limits.","fix":"Ask for fewer words than the real cap and keep each part short.","checks":["maxWords"]}],"hint":"Netting works only when balances agree. Tell the AI which amount wins and where the difference goes.","rubricLabels":["Net A shows -$50,000 + $18,000 = -$32,000, Net B shows +$50,000 - $30,000 = +$20,000 and Net C shows +$30,000 - $18,000 = +$12,000 (using the lower $18,000)","Settlement says A pays B $20,000 and A pays C $12,000 (total $32,000), and Unmatched shows $20,000 - $18,000 = $2,000 for the C-A balance, not settled","Check shows the nets add to zero (-$32,000 + $20,000 + $12,000 = $0) and no line states a cause for the $2,000 difference as fact"]}