Journal Workbench
Network cost · Rogers Residential
JE-2026-09125 — Monthly network pole rental accrual
Accrue contracted pole rental charges for September 2026.
Value
$1,245,430.00
Risk
18Low
Controls
Pass
Upload readiness
Blocked
Approval
Not submitted
Journal header
Synthetic header values used for the upload template.
Ledger
CAD Primary Ledger
Legal entity
RCI-4200 Cable
Period
SEP-26
Accounting date
2026-09-30
Posting date
2026-09-30
Currency
CAD
Category
Monthly Accrual Entry
Source
Manual - Finance
Template version
GL-TMPL v3.9
Batch
RES*2026*09*011
Journal name
Pole rental accrual September
Materiality
Medium
Preparer
Owen Fraser · Financial Analyst
Proposed approver
Elaine Wu
Last validated
Sep 21, 2026, 09:14
Narrative
Records the recurring monthly pole attachment rental accrual for the residential network footprint.
Risk breakdown
Explainable contribution of each factor.
Stable historical pattern+6
Within 3 percent of the six-month average.
Complete evidence+4
All required evidence attached and reconciled.
Template defects+8
Structural template errors require correction before upload.
Risk scoring does not replace professional accounting judgment.
Historical comparison
Synthetic six-month comparison.
This journal
$1,245,430.00
Six-month average
$1,208,900.00
Variance 3 percent versus the synthetic average.