Journal Workbench
Technology reclassification · Technology
JE-2026-09149 — Technology cost reclassification
Align technology cost reporting with consumption for September 2026.
Value
$684,200.00
Risk
74High
Controls
Fail
Upload readiness
Corrections required
Approval
Not submitted
Journal header
Synthetic header values used for the upload template.
Ledger
CAD Primary Ledger
Legal entity
RCI-1000 Corporate
Period
SEP-26
Accounting date
2026-09-30
Posting date
2026-09-30
Currency
CAD
Category
Reclassification
Source
Manual - Finance
Template version
GL-TMPL v4.2
Batch
TEC-2026-09-007
Journal name
JE-2026-09149 Technology reclass
Materiality
Medium
Preparer
Ravi Anand · Senior FP&A Analyst
Proposed approver
Ravi Anand
Last validated
Sep 21, 2026, 10:02
Narrative
Reclassifies cloud platform charges from shared services to the consuming technology cost centres.
Risk breakdown
Explainable contribution of each factor.
Segregation of duties conflict+40
Proposed approver is the preparer.
Materiality+18
Requires independent approval.
Coding change+16
Cost centre changed relative to the prior period.
Risk scoring does not replace professional accounting judgment.
Historical comparison
Synthetic six-month comparison.
This journal
$684,200.00
Six-month average
$651,000.00
Variance 5 percent versus the synthetic average.