Journal Entries reviewed LHM materialisation
Journal Entries is a purpose-specific COR specialisation with an independent Tuple/OIM DTS. It does not replace the general Accounting Entries model.
The semantic source authority is the LHM reviewed sheet in:
docs/ChatGPT/2026/202610/20261007/20261007_1616/JournalEntries_FSM_BSM_LHM_with_reviewed.xlsx
Accepted workbook SHA-256:
1C18AEE97DA64E3DA55D3603B900CA4F1AB882483D0C9713496F31515277DAC5
XBRL_GL_Next_LHM_reviewed.csv is the canonical CSV materialisation of that
reviewed sheet for the registered CSV-based processing tools. It carries the
same 44 rows and 18 columns, including value_domain in column 9. It is not
an independently editable semantic authority. Future changes require controlled
review of the source authority and regeneration of the dependent artefacts.
The reviewed local_name, semantic_path, multiplicity and XPath are retained.
On 7 October 2026, the user approved removal of line-end spaces/tabs only
inside quoted CSV fields for publication. The canonical materialisation and
HMD apply this explicit exception to the original workbook bytes; all other
cell values and ordering are retained. The workbook remains unchanged.
The generated HMD and its execution manifest are under
semantic-model/HMD/journal-entries/. The independent DTS is under
taxonomy/journal-entries/, with entry points:
tuple/jnl_journalEntries/jnl-all-2026-12-31.xsdoim/jnl_journalEntries/jnl-all-oim-2026-12-31.xsd
The stable module namespace is
https://www.xbrl.or.jp/taxonomy/xbrl-gl-next/jnl.
Generation provenance and the taxonomy manifest are maintained separately under
taxonomy/provenance/journal-entries/.
This standalone HMD is not added to the existing Accounting Entries / Business
Transactions two-HMD input set in semantic-model/LHM_for_taxonomy/.
WORK canonical placement does not authorise Official GIT publication.