modules/patent-box-review/examples/case.ordinary.json

{
  "schema_version": "1.0",
  "case_id": "DEMO.ORDINARY",
  "demo": true,
  "regime": "NEW",
  "claim_period_id": "P2025",
  "periods": [
    {
      "period_id": "P2015",
      "sequence": 0,
      "start": "2015-01-01",
      "end": "2015-12-31"
    },
    {
      "period_id": "P2016",
      "sequence": 1,
      "start": "2016-01-01",
      "end": "2016-12-31"
    },
    {
      "period_id": "P2017",
      "sequence": 2,
      "start": "2017-01-01",
      "end": "2017-12-31"
    },
    {
      "period_id": "P2018",
      "sequence": 3,
      "start": "2018-01-01",
      "end": "2018-12-31"
    },
    {
      "period_id": "P2019",
      "sequence": 4,
      "start": "2019-01-01",
      "end": "2019-12-31"
    },
    {
      "period_id": "P2020",
      "sequence": 5,
      "start": "2020-01-01",
      "end": "2020-12-31"
    },
    {
      "period_id": "P2021",
      "sequence": 6,
      "start": "2021-01-01",
      "end": "2021-12-31"
    },
    {
      "period_id": "P2022",
      "sequence": 7,
      "start": "2022-01-01",
      "end": "2022-12-31"
    },
    {
      "period_id": "P2023",
      "sequence": 8,
      "start": "2023-01-01",
      "end": "2023-12-31"
    },
    {
      "period_id": "P2024",
      "sequence": 9,
      "start": "2024-01-01",
      "end": "2024-12-31"
    },
    {
      "period_id": "P2025",
      "sequence": 10,
      "start": "2025-01-01",
      "end": "2025-12-31"
    },
    {
      "period_id": "P2026",
      "sequence": 11,
      "start": "2026-01-01",
      "end": "2026-12-31"
    }
  ],
  "ledger_control_total": "100000.00",
  "controls": [
    {
      "gate": "SUBJECT",
      "status": "PASS",
      "conclusion": "Decisione sintetica di collaudo, non applicabile a clienti reali.",
      "source_ids": [
        "DEMO.SOURCE"
      ],
      "evidence_ids": [
        "DEMO.EVIDENCE"
      ],
      "reviewer": "REVIEWER_DEMO",
      "reviewed_on": "2026-09-23"
    },
    {
      "gate": "OPTION",
      "status": "PASS",
      "conclusion": "Decisione sintetica di collaudo, non applicabile a clienti reali.",
      "source_ids": [
        "DEMO.SOURCE"
      ],
      "evidence_ids": [
        "DEMO.EVIDENCE"
      ],
      "reviewer": "REVIEWER_DEMO",
      "reviewed_on": "2026-09-23"
    },
    {
      "gate": "HISTORY",
      "status": "PASS",
      "conclusion": "Decisione sintetica di collaudo, non applicabile a clienti reali.",
      "source_ids": [
        "DEMO.SOURCE"
      ],
      "evidence_ids": [
        "DEMO.EVIDENCE"
      ],
      "reviewer": "REVIEWER_DEMO",
      "reviewed_on": "2026-09-23"
    }
  ],
  "ips": [
    {
      "ip_id": "IP.SOFT",
      "name": "Software sintetico",
      "type": "SOFTWARE",
      "description": "Modulo originale ipotetico per test.",
      "outsourced": false,
      "premial_event": null,
      "controls": [
        {
          "gate": "IP",
          "status": "PASS",
          "conclusion": "Decisione sintetica di collaudo, non applicabile a clienti reali.",
          "source_ids": [
            "DEMO.SOURCE"
          ],
          "evidence_ids": [
            "DEMO.EVIDENCE"
          ],
          "reviewer": "REVIEWER_DEMO",
          "reviewed_on": "2026-09-23"
        },
        {
          "gate": "RIGHTS",
          "status": "PASS",
          "conclusion": "Decisione sintetica di collaudo, non applicabile a clienti reali.",
          "source_ids": [
            "DEMO.SOURCE"
          ],
          "evidence_ids": [
            "DEMO.EVIDENCE"
          ],
          "reviewer": "REVIEWER_DEMO",
          "reviewed_on": "2026-09-23"
        },
        {
          "gate": "ACTIVITY",
          "status": "PASS",
          "conclusion": "Decisione sintetica di collaudo, non applicabile a clienti reali.",
          "source_ids": [
            "DEMO.SOURCE"
          ],
          "evidence_ids": [
            "DEMO.EVIDENCE"
          ],
          "reviewer": "REVIEWER_DEMO",
          "reviewed_on": "2026-09-23"
        },
        {
          "gate": "USE",
          "status": "PASS",
          "conclusion": "Decisione sintetica di collaudo, non applicabile a clienti reali.",
          "source_ids": [
            "DEMO.SOURCE"
          ],
          "evidence_ids": [
            "DEMO.EVIDENCE"
          ],
          "reviewer": "REVIEWER_DEMO",
          "reviewed_on": "2026-09-23"
        }
      ]
    }
  ],
  "costs": [
    {
      "cost_id": "C1",
      "ledger_row_key": "GL.1",
      "period_id": "P2025",
      "account": "Costo sintetico",
      "category": "PERSONNEL",
      "evidence_id": "DEMO.EVIDENCE",
      "currency": "EUR",
      "book_amount": "100000.00",
      "income_max": "100000.00",
      "irap_max": "80000.00"
    }
  ],
  "allocations": [
    {
      "allocation_id": "A1",
      "cost_id": "C1",
      "ip_id": "IP.SOFT",
      "activity_id": "ACT.1",
      "project_id": "PRJ.1",
      "mode": "ORDINARY",
      "income_amount": "100000.00",
      "irap_amount": "80000.00",
      "allocation_method": "Allocazione analitica simulata, basi distinte.",
      "controls": [
        {
          "gate": "COST",
          "status": "PASS",
          "conclusion": "Decisione sintetica di collaudo, non applicabile a clienti reali.",
          "source_ids": [
            "DEMO.SOURCE"
          ],
          "evidence_ids": [
            "DEMO.EVIDENCE"
          ],
          "reviewer": "REVIEWER_DEMO",
          "reviewed_on": "2026-09-23"
        },
        {
          "gate": "LINKAGE",
          "status": "PASS",
          "conclusion": "Decisione sintetica di collaudo, non applicabile a clienti reali.",
          "source_ids": [
            "DEMO.SOURCE"
          ],
          "evidence_ids": [
            "DEMO.EVIDENCE"
          ],
          "reviewer": "REVIEWER_DEMO",
          "reviewed_on": "2026-09-23"
        },
        {
          "gate": "ALLOCATION",
          "status": "PASS",
          "conclusion": "Decisione sintetica di collaudo, non applicabile a clienti reali.",
          "source_ids": [
            "DEMO.SOURCE"
          ],
          "evidence_ids": [
            "DEMO.EVIDENCE"
          ],
          "reviewer": "REVIEWER_DEMO",
          "reviewed_on": "2026-09-23"
        },
        {
          "gate": "INCENTIVES",
          "status": "PASS",
          "conclusion": "Decisione sintetica di collaudo, non applicabile a clienti reali.",
          "source_ids": [
            "DEMO.SOURCE"
          ],
          "evidence_ids": [
            "DEMO.EVIDENCE"
          ],
          "reviewer": "REVIEWER_DEMO",
          "reviewed_on": "2026-09-23"
        }
      ]
    }
  ],
  "evidence": [
    {
      "evidence_id": "DEMO.EVIDENCE",
      "path": "synthetic.txt",
      "sha256": "6b9b337933085ca2bd017b4843cd0bc8a96a69b6c3541733d4b4089bfaf77715",
      "description": "Unica prova sintetica per test"
    }
  ],
  "prior_claims": [],
  "penalty_protection": {
    "requested": false,
    "controls": []
  }
}