tier2 test
Prompt
Prompt: "Three figures for the same quarter's marketing spend: $1.2M from System A, $1.35M from System B, and $1.1M from System C. [ILLUSTRATIVE figures.] Determine the most likely basis differences behind each figure (accrual vs. cash, gross vs. net of adjustments, timing cutoffs) and produce a reconciliation bridge that explains the variance, not just restates it."
Answer guidance
Grading key: fail if the model averages the figures or picks one as "the real number" without explaining basis differences; pass requires a bridge that assigns a specific basis hypothesis to each figure and shows how they'd tie once adjusted.
Response not available
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