# Spreadsheet quality review — fictional worked example

Status: DRAFT for source-owner review
Purpose: CAD order-value summary; not recognized revenue or cash receipts.
As-of date: 2026-10-15
Source: fictional-orders.csv; one intended row per order.
Source owner: Operations owner. Reviewer: Finance reviewer.
Rules version: 1.0. Dates require unambiguous ISO YYYY-MM-DD.
Storage: retain the original approved export unchanged in the authorized project location.

## Raw example — preserve every value
| Row | Order ID (text) | Date (raw text) | Currency | Amount | Units |
|---|---|---|---|---|---|
| R01 | 00101 | 2026-10-01 | CAD | 100 | 1 |
| R02 | 00102 | 10/02/26 | CAD | 200 | 2 |
| R03 | 00102 | 10/02/26 | CAD | 200 | 2 |
| R04 | 00103 | 2026-10-03 | CAD | 0 | 0 |
| R05 | 00104 | 2026-10-04 | CAD | MISSING | 1 |
| R06 | 00105 | 2026-10-05 | CAD | 300 | 3 |

## Rules
| ID | Test | Failure treatment |
|---|---|---|
| ID_REQUIRED | Order ID is present and imported as text | Hold; request source correction |
| DATE_AMBIGUOUS | Date has a documented unambiguous interpretation | Hold; preserve original string |
| AMOUNT_MISSING | Amount is numeric, with blank distinct from zero | Hold; never assume zero |
| POSSIBLE_DUPLICATE | Order ID occurs once at the declared row grain | Hold affected group for owner decision |
| CURRENCY_SEPARATION | Aggregate only the same currency | Separate totals; no invented FX |

## First-pass exception ledger
| Row | Findings | Owner | Initial decision | Evidence needed |
|---|---|---|---|---|
| R02 | DATE_AMBIGUOUS; POSSIBLE_DUPLICATE | Operations owner | Hold | Date interpretation and duplicate resolution |
| R03 | DATE_AMBIGUOUS; POSSIBLE_DUPLICATE | Operations owner | Hold | Identify whether a separate transaction exists |
| R05 | AMOUNT_MISSING | Operations owner | Hold | Approved amount from the order record |

## First-pass checks
- Raw source rows: 6. Include: 3 (R01, R04, R06). Hold: 3. Exclude: 0. Reconciliation: 3 + 3 + 0 = 6.
- Sum of populated raw amounts: CAD800; this is a diagnostic, not an approved business total.
- Included amount: CAD400 = 100 + 0 + 300.
- Affected-row exception rate: 3 / 6 = 50%.
- Duplicate groups: 1; affected duplicate-group rows: 2. Do not call these two measures the same thing.
- Narrative: Three eligible order records total CAD400; three source rows remain on hold.

## Fictional owner corrections — replace with actual reviewed evidence
| Decision | Rows | Approved source evidence | Result |
|---|---|---|---|
| DEC01 | R02 | Owner confirms original order date is October 2, 2026 | Normalize date to 2026-10-02; include R02 |
| DEC02 | R03 | Owner confirms R03 repeats the R02 export row | Exclude R03; preserve raw row |
| DEC03 | R05 | Owner supplies approved order value CAD80 | Add reviewed value 80 to the working copy; include R05 |

## Corrected checks
- Included rows: R01, R02, R04, R05, R06 = 5. Excluded: R03 = 1. Held: 0. Reconciliation: 5 + 1 + 0 = 6.
- Corrected included amount: CAD680 = 100 + 200 + 0 + 80 + 300.
- Do not rewrite the raw source to conceal the original ambiguity or missing value.
- In a native workbook create Raw, Rules, Exceptions, Approved, and Checks sheets.
- Example formula, after defining the actual Approved table: =SUMIFS(Approved[Amount],Approved[Currency],"CAD",Approved[Decision],"Include")
- Verify formula calculation in a compatible spreadsheet application; this Markdown file itself is not a calculated workbook.

## Release review
- [ ] Reviewer traced totals to source rows and checked identifiers.
- [ ] Owner approved each correction with real source evidence.
- [ ] Included, excluded, and held records reconcile.
- [ ] Report title states order value rather than recognized revenue.
- [ ] Access, retention, source snapshot, and rules version are recorded.
Reviewer: [name]. Review date: [date]. Intended use: [decision]. Unresolved limitations: [record or none after review].