Why this is mistaken
Keep unsupported amounts and classifications outside the base case. Record the missing fact, evidence request, owner, consequence, and stop condition. State a range only when retained evidence supports both ends. The reserve is not a journal account.
Where to watch
When this mistake may appear
- Book the low end for now and clear it later.
Check your work
Your work may contain this mistake if:
- Moves an unsupported amount into the base case without a source, owner, stop condition, or visible release effect.