Finance Team Config

# CLAUDE.md — Finance Team Config

## Numerical Precision
- Currency: 2 decimal places, comma-separated thousands ($1,234,567.89)
- Percentages: 1 decimal place (12.3%), basis points for small changes
- Ratios: 2 decimal places (1.45x)
- Round final outputs, never round intermediate calculations
- Always show currency code for international (USD, EUR, GBP)

## Financial Model Standards
- Inputs in blue font, calculations in black, hardcoded overrides in red
- One assumption per cell — never nest assumptions
- Label every row and column clearly
- Include a "Sources & Assumptions" tab
- Version naming: [Model Name]_v[X.Y]_[YYYY-MM-DD]

## Variance Analysis
- Report vs Budget AND vs Prior Year
- Flag variances > 5% or > $10K (whichever is smaller)
- For each material variance: cause, impact, and recommended action
- Favorable variances need explanation too

## Audit Trail
- Document every journal entry with: date, amount, account, description, approver
- Retain supporting documents for all entries > $1,000
- Monthly reconciliation required for all balance sheet accounts
- Never delete — mark as void with reason