# Time Entry and Billing — Complete Synthetic Ledger

> SYNTHETIC PILOT DATA. All people, clients, projects, entries, dates, rates,
> budgets, invoices, and statuses are fictional. Fixed close snapshot: March
> 2026.

## Complete time-entry records

| Entry | Consultant | Project | Date | Hours | Rate | Category | Exact description | Approved |
|---|---|---|---|---:|---:|---|---|---|
| TE-9001 | Elena Vasquez | TechCorp Transformation | 2026-03-10 | 8.0 | $275 | billable | Cloud architecture design workshop | yes |
| TE-9002 | Elena Vasquez | TechCorp Transformation | 2026-03-11 | 9.5 | $275 | billable | Azure landing zone implementation | yes |
| TE-9003 | Michael Chen | Apex Analytics Platform | 2026-03-10 | 7.5 | $260 | billable | Data pipeline development | yes |
| TE-9004 | Michael Chen | Apex Analytics Platform | 2026-03-11 | 8.0 | $260 | billable | empty / Missing description | no |
| TE-9005 | Priya Sharma | Pinnacle Energy ERP | 2026-03-10 | 10.0 | $310 | billable | Program status review and steering committee | yes |
| TE-9006 | Priya Sharma | Pinnacle Energy ERP | 2026-03-11 | 8.0 | $310 | billable | Sprint planning and backlog grooming | yes |
| TE-9007 | Lisa Tanaka | Atlas Security Audit | 2026-03-10 | 6.0 | $290 | billable | Identity and access management review | yes |
| TE-9008 | Lisa Tanaka | Atlas Security Audit | 2026-03-11 | 8.5 | $290 | billable | Penetration test coordination | yes |
| TE-9009 | Amanda Foster | Metro Transit Portal | 2026-03-10 | 8.0 | $165 | billable | User research session facilitation | yes |
| TE-9010 | Amanda Foster | Metro Transit Portal | 2026-03-11 | 4.0 | $165 | non_billable | Internal design review | yes |
| TE-9011 | Elena Vasquez | TechCorp Transformation | 2026-03-12 | 11.0 | $412 | billable | Weekend migration cutover | no |
| TE-9012 | David Okafor | Internal Training | 2026-03-10 | 8.0 | $0 | non_billable | Power BI certification prep | yes |

## Configured billing rates

| Consultant | Standard | Overtime | Maximum daily hours |
|---|---:|---:|---:|
| Elena Vasquez | $275 | $412 | 10 |
| Michael Chen | $260 | $390 | 10 |
| Priya Sharma | $310 | $465 | 10 |
| Lisa Tanaka | $290 | $435 | 10 |
| Amanda Foster | $165 | $248 | 10 |

## Complete project budget records

| Project | Client | Contract type | Total budget | Billed to date | Remaining | Budget used |
|---|---|---|---:|---:|---:|---:|
| TechCorp Transformation | TechCorp Industries | T&M | $850,000 | $682,400 | $167,600 | 80.3% |
| Apex Analytics Platform | Apex Manufacturing | T&M | $520,000 | $398,000 | $122,000 | 76.5% |
| Pinnacle Energy ERP | Pinnacle Energy | Fixed Fee | $1,200,000 | $744,000 | $456,000 | 62.0% |
| Atlas Security Audit | Atlas Financial Group | T&M | $185,000 | $156,600 | $28,400 | 84.6% |
| Metro Transit Portal | Metro Transit Authority | T&M | $340,000 | $218,000 | $122,000 | 64.1% |

Pinnacle Energy ERP is Fixed Fee. Its time supports delivery evidence but does
not determine invoice value; contractual milestone evidence is required.

## Complete invoice history

| Invoice | Client | Amount | Date | Status | Days outstanding |
|---|---|---:|---|---|---:|
| INV-2026-201 | TechCorp Industries | $142,500.00 | 2026-02-28 | paid | 0 |
| INV-2026-202 | Apex Manufacturing | $98,800.00 | 2026-02-28 | paid | 0 |
| INV-2026-203 | Pinnacle Energy | $186,000.00 | 2026-02-28 | outstanding | 17 |
| INV-2026-204 | Atlas Financial Group | $52,200.00 | 2026-02-28 | outstanding | 17 |
| INV-2026-205 | Metro Transit Authority | $46,200.00 | 2026-02-28 | overdue | 45 |

## Canonical close totals

- Total hours logged: 96.5
- Billable hours: 84.5 (87.6%)
- Non-billable hours: 12.0
- Total billable value: $24,479.50
- Unbilled entries: 2
- Unbilled value: $6,612.00
- Total outstanding invoices: $284,400.00
- Last-cycle total billed: $525,700.00
- Total collected: $241,300.00
- Collection rate: 45.9%

## Month-end close scenario (the demo default)

The sample entries above illustrate the rules. The firm-wide March close that the month-end operations report:

| Metric | Value |
|---|---|
| Total hours logged | 15,247 |
| Billable hours | 14,122 (92.6%) |
| Non-billable hours | 1,125 (training, admin) |
| Total invoice value | $2,847,500 |
| Active clients | 67 |
| Invoice drafts generated | 67 |
| Processing time | 8 minutes vs 40 hours manual (99.7% less time) |
| Premium auto-approval threshold | $25,000 |
| Deferred revenue on fixed-fee projects | $427,000 |

### Flagged for review: 267 hours (45 + 78 + 144)

| Category | Entries / hours | Detail |
|---|---|---|
| Missing descriptions | 45 entries, 45 hours | Descriptions proposed from project context and task codes; a reviewer accepts them, no entry is rewritten |
| Disputed scope | 78 hours | MegaCorp Systems, $23,400 at risk, Phase 2 scope disagreement, Client review pending |
| Premium billing | 144 hours | Weekend/overtime at premium rates; invoice value $892,000 ($892K) across 8 projects over the $25K auto-approval; largest TechCorp $67,000 ($67K), pre-approved |

### Budget overruns (5 projects over 95% budget consumed)

| Client | Contract | Overage | Treatment | Cause / evidence | Recommendation |
|---|---|---|---|---|---|
| TechVentures | Fixed Fee | $12,000 | absorbed | Fixed-fee contract | Absorb per contract |
| CloudStart | Fixed Fee | $8,000 | absorbed | Fixed-fee contract | Absorb per contract |
| DataFlow | Fixed Fee | $15,000 | absorbed | Fixed-fee contract | Absorb per contract |
| FinanceHub | T&M | $47,000 | client approval | Exceeded approved purchase order; Extended testing phase | Client approval for overage; Probability: 85% (justified scope); documented $47,000 |
| RetailCo | T&M | $23,200 | bill documented, write off rest | Work delivered beyond the approved budget; Verbal requests, no change orders; Email threads, Teams chats | Bill $15,000 documented, write off $8,200 (goodwill + lesson); RetailCo draft invoice $166,000 |

Headings used: "FinanceHub - $47K Over Cap" and "RetailCo - $23K Over".

Total exposure $70,200 ($70K): $47,000 recoverable ($47K recoverable), $23,200 at risk.

### Final invoice package (draft for approval)

- Bill RetailCo $15,000 -> write-off = $23,200 - $15,000 = $8,200.
- Total revenue: $2,847,500 - $8,200 = $2,839,300 (after $8,200 write-off) across 67 invoices.
- RetailCo adjusted: $166,000 - $8,200 = $157,800 ($15K billed, $8K written off).
- MegaCorp: $23,400 pending resolution (85% recovery probability). Premium billing: $892K ready to approve across 8 projects.
- Revenue Recognition Report (draft for CFO review): Recognized $2,839,300; Deferred: $427,000 (fixed-fee projects);
  variance by project; audit trail. Distribution (portal upload, emails with payment terms, write-off entry, CFO
  report) is prepared for an authorized person to send; the agent sends and posts nothing.