{"id":"acct-legal-fee-accrual-range-midpoint-lines","audience":"accounting","category":"finance-work","track":"finance","technique":"grounding","level":"advanced","title":"Accrue unbilled legal fees from a range using the midpoint policy","free":false,"task":"You're accruing October legal fees. Write a prompt for plain text with lines starting \"Range:\", \"Midpoint:\", \"Already billed:\", \"Accrual:\", \"Entry:\" and \"Open question:\". Policy: when a vendor gives a range with no best estimate, accrue the midpoint; if it is unclear whether an estimate includes amounts already billed, assume it does and ask the vendor to confirm. Show the math. The Open question is one question for the law firm, not a conclusion. Under 110 words.","materialLabel":"Source material (attached to your prompt automatically)","material":"LEGAL FEES ACCRUAL - October 2026\n\nEmail from Harlow & Pike LLP, Nov 3: \"Our estimate of fees for your matter for October is $15,000 to $20,000. The final invoice will follow after our billing cycle closes.\"\n\nAlready in AP: invoice L-221 dated Oct 28 for $6,000, described as \"legal services Oct 1-15\". It has been recorded and approved.\n\nAccounts: Legal Fees Expense (6600); Accrued Liabilities (2100)\n\nNotes: the matter is a contract dispute with a supplier. The controller must review any accrual above $10,000. Fees for September were fully billed and paid.","rules":[{"type":"plainText"},{"type":"maxWords","max":110}],"promptHints":[{"label":"Names the six lines","patterns":["range","midpoint","already billed","accrual","entry","open question"]},{"label":"Applies the midpoint policy","patterns":["midpoint","(a|b)ccrue the midpoint"]},{"label":"Subtracts amounts billed","patterns":["already billed","subtract","includes"]},{"label":"Names the accounts","patterns":["6600","2100","debit","credit"]},{"label":"Caps length","patterns":["\\d+\\s*words","under \\d+"]}],"mistakes":[{"title":"Accruing the full midpoint","why":"The AI books $17,500 on top of the $6,000 invoice.","fix":"Add: \"Assume the estimate includes amounts already billed; subtract them.\"","checks":["r1"]},{"title":"Using the low end","why":"The AI accrues $15,000.","fix":"Add: \"Policy: accrue the midpoint of a range.\"","checks":["r0"]},{"title":"Skipping the question","why":"The AI states the estimate includes the invoice as a fact.","fix":"Add: \"Open question: ask the firm to confirm.\"","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":"Apply the policy in order: midpoint first, then subtract what's billed, then ask the vendor to confirm.","rubricLabels":["The six lines start Range:, Midpoint:, Already billed:, Accrual:, Entry: and Open question: in that order; Range shows $15,000 to $20,000 and Midpoint shows ($15,000 + $20,000) / 2 = $17,500","Already billed shows $6,000 (invoice L-221) and Accrual shows $17,500 - $6,000 = $11,500","Entry debits Legal Fees Expense 6600 and credits Accrued Liabilities 2100 for $11,500, and the Open question asks the firm to confirm whether the estimate includes the $6,000 already billed"]}