{"items":[{"exception_id":"exc-0001","recon_id":"recon-0002","category":"timing_difference","severity":"low","classification":"auto_resolvable","confidence":0.92,"ai_model":"ledgerlive-triage-v1","description":"Accrual reversal posted 2 days after period close. Amount: $3,200. Within materiality threshold.","reason":"Month-end accrual reversed in next period. Normal timing pattern.","status":"open","assigned_to":"","resolved_at":""},{"exception_id":"exc-0002","recon_id":"recon-0002","category":"amount_mismatch","severity":"high","classification":"requires_approval","confidence":0.87,"ai_model":"ledgerlive-triage-v1","description":"Invoice amount $15,000 vs GL entry $14,500. Variance: $500 (3.3%). Above auto-resolve threshold.","reason":"Potential pricing discrepancy or partial credit memo not applied.","status":"open","assigned_to":"finance_controller","resolved_at":""},{"exception_id":"exc-0003","recon_id":"recon-0003","category":"duplicate_payment","severity":"critical","classification":"escalation_required","confidence":0.95,"ai_model":"ledgerlive-triage-v1","description":"Duplicate payment detected: Invoice #INV-2026-089 paid twice. Total overpayment: $7,800.","reason":"Same invoice processed in both manual and automated payment runs. System flagged based on invoice number + amount + vendor match.","status":"escalated","assigned_to":"treasury_team","resolved_at":""}],"total":3}