Initial import NDC_1C

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# MVP Gate: 3 Hard Checks (2026-03-22)
## Context
- Endpoint: `http://localhost/buh_test/odata/standard.odata/`
- Generated artifact: `logs/deep_accounting_mvp_gate.json`
- Script: `scripts/deep_probe_accounting_mvp_gate.py`
## Results
### 1) `document -> posting -> debit/credit account`
- Status: `pass`
- Evidence:
- joined rows found: `1193`
- line sets scanned with joins: `9`
- sample shows one document line linked to posting row with both `AccountDr_Key` and `AccountCr_Key`
### 2) `posting -> subconto[1..3] -> counterparty / contract / item`
- Status: `fail`
- Evidence:
- dimensions found: `counterparty`, `contract`, `item`
- slots found: `1`, `2`
- required slots for hard check: `1`, `2`, `3`
- missing proof: stable slot `3` mapping in reproducible posting-linked evidence
- slot3 recon totals (`logs/slot3_recon_report.json`):
- `sets_with_slot3_fields`: `11`
- `sets_with_non_null_slot3`: `0`
- `rows_with_non_null_slot3_total`: `0`
### 3) Explain one real saldo by movements
- Status: `pass`
- Evidence:
- account key: `cbfac538-cfb6-4fd4-8566-c20f34f9a3b0`
- movement count: `547`
- debit turnover: `156116250.22`
- credit turnover: `225610120.25`
- saldo: `-69493870.03`
- movement-level deltas are included in `logs/deep_accounting_mvp_gate.json`
## Gate Verdict
`Not yet sufficient for MVP accounting ontology; deeper access is justified for failed checks.`
Reason: hard check #2 is not fully closed (slot `3` not reproducibly proven).