December 2025 Month-End Close
Automated close process ready to execute. Multi-agent orchestration will reconcile accounts, validate subledgers, match intercompany transactions, and generate your financial package.
| Metric | November (Manual) | December (AI) | Improvement | Status |
|---|---|---|---|---|
| Close Duration | 5.2 days | 1.2 days | -77% | ✓ Improved |
| Manual Interventions | 47 | 3 | -94% | ✓ Improved |
| Exceptions Identified | 12 | 2 | -83% | ✓ Improved |
| Total Adjustments | $142,890 | $65,670 | -54% | ✓ Improved |
Click "Start Close Process" on the dashboard to begin the automated month-end close sequence.
Exception 1: Intercompany Mismatch Requires Approval
Entity A — United States
Lumi Corp US • SAP Code 1000Entity B — Germany
Lumi GmbH • SAP Code 2000Agent Analysis & Proposed Resolution
Intercompany Agent traced root cause and prepared adjustmentRoot Cause Identified
Late December service fee ($47,250 USD) was recorded in Entity A on Dec 28 but not yet posted in Entity B due to timing difference.
Exchange Rate Applied
Using ECB closing rate for December 31, 2025: EUR/USD 1.0858
Proposed Adjustment
Post intercompany receivable to Entity B (Germany) to match Entity A's payable position.
Agent Recommendation: Approve
Based on the analysis, the Intercompany Agent recommends approval:
Exception 2: Missing Accrual Requires Approval
Cloud Hosting Expense — AWS
Recurring monthly expense not accrued for December 2025Agent Analysis & Proposed Resolution
Subledger Agent identified missing accrual and prepared adjustmentPattern Detected
Cloud hosting expense (AWS) has been posted consistently for 12 months at $8,750.00. December invoice not received but expense incurred.
Contract Reference Retrieved
Retrieved Master Service Agreement from document management system confirming monthly commitment.
Historical Validation
12 months of identical payments ($8,750.00) with zero variance. Highly predictable recurring expense.
Proposed Accrual Entry
Accrue December cloud hosting expense to match expense to period incurred.
Agent Recommendation: Approve
Based on the analysis, the Subledger Agent recommends approval:
Controller Approval Required
Review and approve 2 pending adjustments before posting
| Entry | Account | Description | Debit | Credit |
|---|---|---|---|---|
| IC-001 | 131000 | IC Receivables — Entity A | €43,518.14 | — |
| 411000 | Service Revenue — IC | — | €43,518.14 | |
| AC-001 | 625000 | Cloud Services Expense | $8,750.00 | — |
| 211000 | Accrued Expenses | — | $8,750.00 |
Financial Package
December 2025 Month-End Close
| Account Category | Debit | Credit |
|---|---|---|
| Assets | 24,847,291.00 | — |
| Liabilities | — | 12,429,156.00 |
| Equity | — | 8,547,890.00 |
| Revenue | — | 18,429,500.00 |
| Expenses | 14,559,255.00 | — |
| Total | 39,406,546.00 | 39,406,546.00 |
| Line Item | Actual | Budget | Variance |
|---|---|---|---|
| Revenue | 18,429,500 | 17,500,000 | +5.3% |
| COGS | 7,371,800 | 7,875,000 | -6.4% |
| Gross Profit | 11,057,700 | 9,625,000 | +14.9% |
| Operating Exp | 7,187,455 | 6,800,000 | +5.7% |
| Net Income | 2,184,720 | 1,950,000 | +12.0% |
| Document | Description | Entity | Type | Amount | Status |
|---|---|---|---|---|---|
| AUTO-2025-12-IC001 | IC Receivable — Dec Service Fee | Entity B (DE) | Intercompany | $47,250.00 | Posted |
| AUTO-2025-12-AC001 | Cloud Hosting Accrual — AWS | Entity A (US) | Accrual | $8,750.00 | Posted |
| AUTO-2025-12-BR001 | Vendor Refund — Wire Transfer | Entity A (US) | Bank Rec | $4,200.00 | Posted |
| AUTO-2025-12-BR002 | Bank Service Fee — December | Entity A (US) | Bank Rec | $1,720.00 | Posted |
| AUTO-2025-12-AC002 | Accrued Expenses — Utilities | Entity C (UK) | Accrual | $12,500.00 | Posted |