{
  "template_id": "ITK-WORKSHEET",
  "template_version": "1.0",
  "document_date": "2026-10-16",
  "case_id": null,
  "version": null,
  "instruction": "Manuelle Eingabe; keine automatische Berechnung, Speicherung oder Freigabe. Null bedeutet noch nicht ausgefüllt, nicht null Euro. Vorlage an das eigene Datenmodell anpassen.",
  "currency": null,
  "amount_unit": null,
  "reporting_cutoff": null,
  "actual_period": null,
  "remaining_forecast_period": null,
  "scope": null,
  "owner": null,
  "budget_baseline": {
    "id": null,
    "approved_on": null,
    "approved_by": null,
    "frozen": null
  },
  "forecast_version": null,
  "cost_basis": {
    "definition": null,
    "tax_treatment": null,
    "financial_reconciliation": null,
    "cash_pnl_investment_separation": null,
    "rounding_policy": null
  },
  "allocation_policy": {
    "version": null,
    "valid_period": null,
    "value_type": null,
    "approved_by": null,
    "source_document": null,
    "central_residual": null
  },
  "services": [
    {
      "id": "S-01",
      "name": null,
      "owner": null
    },
    {
      "id": "S-02",
      "name": null,
      "owner": null
    },
    {
      "id": "S-03",
      "name": null,
      "owner": null
    }
  ],
  "cost_lines": [
    {
      "id": "C01",
      "name": null,
      "source_record_id": null,
      "source_system": null,
      "source_version": null,
      "service_period": null,
      "allocation_type": null,
      "driver": null,
      "driver_version": null,
      "budget_year": null,
      "budget_h1": null,
      "budget_h2": null,
      "actual_h1": null,
      "forecast_h2": null,
      "forecast_year": null,
      "variance_year": null,
      "external_po_remaining": null,
      "other_remaining_estimate": null,
      "allocations": [
        {
          "service_id": "S-01",
          "fraction": null,
          "budget_year": null,
          "budget_h1": null,
          "budget_h2": null,
          "actual_h1": null,
          "forecast_h2": null,
          "forecast_year": null,
          "variance_year": null,
          "external_po_remaining": null,
          "other_remaining_estimate": null
        },
        {
          "service_id": "S-02",
          "fraction": null,
          "budget_year": null,
          "budget_h1": null,
          "budget_h2": null,
          "actual_h1": null,
          "forecast_h2": null,
          "forecast_year": null,
          "variance_year": null,
          "external_po_remaining": null,
          "other_remaining_estimate": null
        },
        {
          "service_id": "S-03",
          "fraction": null,
          "budget_year": null,
          "budget_h1": null,
          "budget_h2": null,
          "actual_h1": null,
          "forecast_h2": null,
          "forecast_year": null,
          "variance_year": null,
          "external_po_remaining": null,
          "other_remaining_estimate": null
        }
      ],
      "central_residual": null,
      "reconciliation_difference": null
    },
    {
      "id": "C02",
      "name": null,
      "source_record_id": null,
      "source_system": null,
      "source_version": null,
      "service_period": null,
      "allocation_type": null,
      "driver": null,
      "driver_version": null,
      "budget_year": null,
      "budget_h1": null,
      "budget_h2": null,
      "actual_h1": null,
      "forecast_h2": null,
      "forecast_year": null,
      "variance_year": null,
      "external_po_remaining": null,
      "other_remaining_estimate": null,
      "allocations": [
        {
          "service_id": "S-01",
          "fraction": null,
          "budget_year": null,
          "budget_h1": null,
          "budget_h2": null,
          "actual_h1": null,
          "forecast_h2": null,
          "forecast_year": null,
          "variance_year": null,
          "external_po_remaining": null,
          "other_remaining_estimate": null
        },
        {
          "service_id": "S-02",
          "fraction": null,
          "budget_year": null,
          "budget_h1": null,
          "budget_h2": null,
          "actual_h1": null,
          "forecast_h2": null,
          "forecast_year": null,
          "variance_year": null,
          "external_po_remaining": null,
          "other_remaining_estimate": null
        },
        {
          "service_id": "S-03",
          "fraction": null,
          "budget_year": null,
          "budget_h1": null,
          "budget_h2": null,
          "actual_h1": null,
          "forecast_h2": null,
          "forecast_year": null,
          "variance_year": null,
          "external_po_remaining": null,
          "other_remaining_estimate": null
        }
      ],
      "central_residual": null,
      "reconciliation_difference": null
    },
    {
      "id": "C03",
      "name": null,
      "source_record_id": null,
      "source_system": null,
      "source_version": null,
      "service_period": null,
      "allocation_type": null,
      "driver": null,
      "driver_version": null,
      "budget_year": null,
      "budget_h1": null,
      "budget_h2": null,
      "actual_h1": null,
      "forecast_h2": null,
      "forecast_year": null,
      "variance_year": null,
      "external_po_remaining": null,
      "other_remaining_estimate": null,
      "allocations": [
        {
          "service_id": "S-01",
          "fraction": null,
          "budget_year": null,
          "budget_h1": null,
          "budget_h2": null,
          "actual_h1": null,
          "forecast_h2": null,
          "forecast_year": null,
          "variance_year": null,
          "external_po_remaining": null,
          "other_remaining_estimate": null
        },
        {
          "service_id": "S-02",
          "fraction": null,
          "budget_year": null,
          "budget_h1": null,
          "budget_h2": null,
          "actual_h1": null,
          "forecast_h2": null,
          "forecast_year": null,
          "variance_year": null,
          "external_po_remaining": null,
          "other_remaining_estimate": null
        },
        {
          "service_id": "S-03",
          "fraction": null,
          "budget_year": null,
          "budget_h1": null,
          "budget_h2": null,
          "actual_h1": null,
          "forecast_h2": null,
          "forecast_year": null,
          "variance_year": null,
          "external_po_remaining": null,
          "other_remaining_estimate": null
        }
      ],
      "central_residual": null,
      "reconciliation_difference": null
    },
    {
      "id": "C04",
      "name": null,
      "source_record_id": null,
      "source_system": null,
      "source_version": null,
      "service_period": null,
      "allocation_type": null,
      "driver": null,
      "driver_version": null,
      "budget_year": null,
      "budget_h1": null,
      "budget_h2": null,
      "actual_h1": null,
      "forecast_h2": null,
      "forecast_year": null,
      "variance_year": null,
      "external_po_remaining": null,
      "other_remaining_estimate": null,
      "allocations": [
        {
          "service_id": "S-01",
          "fraction": null,
          "budget_year": null,
          "budget_h1": null,
          "budget_h2": null,
          "actual_h1": null,
          "forecast_h2": null,
          "forecast_year": null,
          "variance_year": null,
          "external_po_remaining": null,
          "other_remaining_estimate": null
        },
        {
          "service_id": "S-02",
          "fraction": null,
          "budget_year": null,
          "budget_h1": null,
          "budget_h2": null,
          "actual_h1": null,
          "forecast_h2": null,
          "forecast_year": null,
          "variance_year": null,
          "external_po_remaining": null,
          "other_remaining_estimate": null
        },
        {
          "service_id": "S-03",
          "fraction": null,
          "budget_year": null,
          "budget_h1": null,
          "budget_h2": null,
          "actual_h1": null,
          "forecast_h2": null,
          "forecast_year": null,
          "variance_year": null,
          "external_po_remaining": null,
          "other_remaining_estimate": null
        }
      ],
      "central_residual": null,
      "reconciliation_difference": null
    },
    {
      "id": "C05",
      "name": null,
      "source_record_id": null,
      "source_system": null,
      "source_version": null,
      "service_period": null,
      "allocation_type": null,
      "driver": null,
      "driver_version": null,
      "budget_year": null,
      "budget_h1": null,
      "budget_h2": null,
      "actual_h1": null,
      "forecast_h2": null,
      "forecast_year": null,
      "variance_year": null,
      "external_po_remaining": null,
      "other_remaining_estimate": null,
      "allocations": [
        {
          "service_id": "S-01",
          "fraction": null,
          "budget_year": null,
          "budget_h1": null,
          "budget_h2": null,
          "actual_h1": null,
          "forecast_h2": null,
          "forecast_year": null,
          "variance_year": null,
          "external_po_remaining": null,
          "other_remaining_estimate": null
        },
        {
          "service_id": "S-02",
          "fraction": null,
          "budget_year": null,
          "budget_h1": null,
          "budget_h2": null,
          "actual_h1": null,
          "forecast_h2": null,
          "forecast_year": null,
          "variance_year": null,
          "external_po_remaining": null,
          "other_remaining_estimate": null
        },
        {
          "service_id": "S-03",
          "fraction": null,
          "budget_year": null,
          "budget_h1": null,
          "budget_h2": null,
          "actual_h1": null,
          "forecast_h2": null,
          "forecast_year": null,
          "variance_year": null,
          "external_po_remaining": null,
          "other_remaining_estimate": null
        }
      ],
      "central_residual": null,
      "reconciliation_difference": null
    }
  ],
  "totals": {
    "budget_year": null,
    "budget_h1": null,
    "budget_h2": null,
    "actual_h1": null,
    "forecast_h2": null,
    "forecast_year": null,
    "variance_year": null,
    "external_po_remaining": null,
    "other_remaining_estimate": null
  },
  "correction_log": [
    {
      "source_record_id": null,
      "value_type": null,
      "original_value": null,
      "corrected_value": null,
      "original_version": null,
      "corrected_version": null,
      "reason": null,
      "changed_by": null,
      "changed_at": null,
      "approval_evidence": null
    }
  ],
  "price_quantity_example": {
    "scope": null,
    "unit": null,
    "plan_quantity": null,
    "plan_unit_price": null,
    "actual_quantity": null,
    "actual_unit_price": null,
    "price_effect_at_plan_quantity": null,
    "quantity_effect_at_actual_price": null,
    "total_variance": null,
    "reconciliation_difference": null
  },
  "actions": [
    {
      "id": null,
      "owner": null,
      "description": null,
      "baseline_version": null,
      "status": null,
      "expected_effect_amount": null,
      "effect_period": null,
      "implementation_cost": null,
      "assumptions": null,
      "service_and_resilience_effect": null,
      "due_date": null,
      "approval": null,
      "realized_effect_evidence": null
    }
  ],
  "checks": [
    {
      "control": "Datenstand",
      "suggested_role": "Finance / IT-Controlling",
      "question": "Sind Stichtag, Datenquelle, Währung, Steuerbasis und Kostenbasis festgelegt?",
      "status": "not_reviewed",
      "evidence": null,
      "reviewer": null,
      "reviewed_at": null
    },
    {
      "control": "Quellpositionen",
      "suggested_role": "Finance",
      "question": "Sind Positionen eindeutig und Abstimmungsdifferenzen geklärt?",
      "status": "not_reviewed",
      "evidence": null,
      "reviewer": null,
      "reviewed_at": null
    },
    {
      "control": "Leistungszeitraum",
      "suggested_role": "Serviceverantwortliche",
      "question": "Ist jede Leistung genau einer Periode zugeordnet?",
      "status": "not_reviewed",
      "evidence": null,
      "reviewer": null,
      "reviewed_at": null
    },
    {
      "control": "Vertrag und Menge",
      "suggested_role": "Vertrags- und Serviceverantwortliche",
      "question": "Stimmen Leistung, Gültigkeit, Preis und Mengeneinheit?",
      "status": "not_reviewed",
      "evidence": null,
      "reviewer": null,
      "reviewed_at": null
    },
    {
      "control": "Zuordnung",
      "suggested_role": "IT-Controlling",
      "question": "Direktzuordnung geprüft, Schlüssel und zentrale Restbeträge benannt?",
      "status": "not_reviewed",
      "evidence": null,
      "reviewer": null,
      "reviewed_at": null
    },
    {
      "control": "Vergleich",
      "suggested_role": "IT-Controlling",
      "question": "Wird gegen den richtigen, unveränderten Vergleichsstand geprüft?",
      "status": "not_reviewed",
      "evidence": null,
      "reviewer": null,
      "reviewed_at": null
    },
    {
      "control": "Bestellbindungen",
      "suggested_role": "Beschaffung / Finance",
      "question": "Sind erwartete offene Bestellkosten schon im Forecast enthalten?",
      "status": "not_reviewed",
      "evidence": null,
      "reviewer": null,
      "reviewed_at": null
    },
    {
      "control": "Abweichungen",
      "suggested_role": "IT-Leitung / Serviceverantwortliche",
      "question": "Sind Preis, Menge, Termin, Umfang und Datenfehler unterschieden?",
      "status": "not_reviewed",
      "evidence": null,
      "reviewer": null,
      "reviewed_at": null
    },
    {
      "control": "Maßnahmen",
      "suggested_role": "Zuständige Budgetverantwortliche",
      "question": "Sind Verantwortlicher, Wirkung, Termin, Status und Leistungsfolgen dokumentiert?",
      "status": "not_reviewed",
      "evidence": null,
      "reviewer": null,
      "reviewed_at": null
    },
    {
      "control": "Abschluss",
      "suggested_role": "IT-Controlling / Freigabeverantwortliche",
      "question": "Sind Finanzdatenüberleitung, Freigabe und Version archiviert?",
      "status": "not_reviewed",
      "evidence": null,
      "reviewer": null,
      "reviewed_at": null
    }
  ],
  "approval": {
    "status": "not_reviewed",
    "reviewed_by": null,
    "reviewed_at": null,
    "open_items": null,
    "archive_location": null
  }
}
