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Exception log

Purpose: Running list of items that can't be classified at Final confidence level (per accounting/accounting-policy.md §16) and are sitting in suspense accounts pending resolution.

Status: v1, 2026-05-10. Seeded from existing repo state. Append new items at the top; resolved items move to the "Resolved" section at the bottom (don't delete — audit trail).

Format

### EXC-YYYY-MM-DD-NN — short title
- **Opened:** YYYY-MM-DD
- **Transaction reference / source doc:** path / Brex API ID / wire date+amount / etc.
- **Suspense account:** Xero account number
- **Provisional posting (if any):** Dr X / Cr Y
- **Blocking question:** what we need to know
- **Blocking party:** Austin / Pearce / JME / ABS / Portilla / etc.
- **Target resolution:** date or condition
- **Status:** open | escalated | resolved
- **Notes:** anything else

When resolved, append: 

- **Resolved:** YYYY-MM-DD
- **Resolution:** what we did
- **Reclassifying JE:** Xero JE ID
- **Lesson learned (if any):** for future coding rules

Open exceptions

EXC-2026-05-10-01 — "RNIE FINES AND CINDY PAYO" Dec 15 2025 wire purpose

  • Opened: 2026-05-09 (per Austin direct correction)
  • Transaction reference: Dec 15, 2025 JPMorgan Chase → Santander MXN $300,000 wire; memo "RNIE FINES AND CINDY PAYO"; ~$15,789 USD-equivalent
  • Suspense account: 1190 Foreign summary JE clearing — RHG (provisional)
  • Provisional posting: Dr 1190 / Cr Cash (JPMorgan); awaiting reclassification
  • Blocking question: What does the "PAYO" component of the wire memo refer to? Per Austin direct (2026-05-09), this is NOT a Cindy separation payout — no payout was issued to Cindy. RNIE-fines portion IS confirmed real per JME 2025-12-11 (Mexican Foreign Investment Registry late-filing fines). The "PAYO" component's actual purpose is unresolved.
  • Blocking party: Austin (originating instruction on JPMorgan side) + JME (Mexican-side disposition)
  • Target resolution: Next Austin / JME working session
  • Status: open
  • Notes: Do NOT reclassify to a Cindy-severance line. See accounting/casa-moksha-intercompany-mockup.md Sample C for the corrected provisional treatment. See decisions/log.md 2026-05-09 entry for the Austin correction.

EXC-2026-05-10-02 — Bryan Cady $15K "Short term loan"

  • Opened: 2026-05-10
  • Transaction reference: Brex memo labels this as "Short term loan"; per todo/for-austin.md
  • Suspense account: 1300 Other current assets — Notes receivable (provisional treatment as loan)
  • Provisional posting: Dr 1300 / Cr Cash; flag for review
  • Blocking question: Loan terms — principal, AFR rate (or higher), maturity, written promissory note y/n. Or alternatively, is this a guest reservation that the memo mislabeled?
  • Blocking party: Austin
  • Target resolution: Austin to provide
  • Status: open
  • Notes: Cross-reference with accounting/reservation-ledger-casa-moksha.csv row "Bryan Cady" — currently flagged as personal_loan_NOT_GUEST.

EXC-2026-05-10-03 — CO DASH LLC residual reconciliation

  • Opened: 2026-05-09 (resolved on counterparty ID; residual on amount split)
  • Transaction reference: Per accounting/casa-moksha-guest-revenue-ledger.md and decisions/log.md 2026-05-09 entry
  • Suspense account: None — posted at Provisional confidence to revenue
  • Provisional posting: Brian Begin / Hypnotic Visions retreat — gross-up agent commission per accounting-policy.md §5.A
  • Blocking question: Decision log says CO DASH = $42,293.60 total; banking/brex.md says $42,294 (rounding). Pick canonical figure for the reservation ledger.
  • Blocking party: Claude (mechanical reconciliation; not advisor-blocking)
  • Target resolution: Next Casa Moksha reservation-ledger refresh
  • Status: open — minor
  • Notes: Inconsistencies-audit Finding 2.

EXC-2026-05-10-04 — Inner Warrior $3,582-$5,402 gap

  • Opened: earlier; surfaced in open-questions.md Q17b
  • Transaction reference: Multiple PayPal inflows attributed to "Inner Warrior retreat"
  • Suspense account: 1095 Cash clearing — unallocated wires
  • Provisional posting: None until source-side data lands
  • Blocking question: PayPal-side data needed for reconciliation
  • Blocking party: Austin (PayPal export) → Claude (parse)
  • Target resolution: Austin's PayPal CM full export
  • Status: open
  • Notes: Tagged in reservation ledger as "Inner Warrior retreat (TBD lead organizer)"

EXC-2026-05-10-05 — Anita Vita reservation

  • Opened: earlier; surfaced in open-questions.md Q17c
  • Transaction reference: Counterparty identified but no contract or stay-detail mined
  • Suspense account: 1100 Reservation deposit clearing
  • Provisional posting: None until contract found
  • Blocking question: Was there a reservation? Contract? Cancellation?
  • Blocking party: Austin / Alex Snider — check Synology /SP (Moksha)/Guest Relations/
  • Target resolution: Next CM SharePoint sweep
  • Status: open
  • Notes: Tagged in reservation ledger as "Anita Vita"

EXC-2026-05-10-06 — Jose Pablo Gonzalez Deleze $20K MXN Jan 14 2026 NVIO inflow

  • Opened: earlier; open-questions.md Q15
  • Transaction reference: $20,000 MXN inflow to Santander MXN via NVIO 2026-01-14; "no concept" memo
  • Suspense account: 1095 Cash clearing — unallocated wires (Mexican-side)
  • Provisional posting: None — flows through JME's books on the Mexican side
  • Blocking question: Counterparty identity + nature (vendor refund / deposit / one-off)
  • Blocking party: JME (or possibly Alex Snider)
  • Target resolution: Next JME exchange
  • Status: open
  • Notes: Sole non-RFH inbound on Santander MXN in 15 months; identified on JME questions email draft

EXC-2026-05-10-07 — "Tramite juzgado" / "exhorto juzgado QR" court-administration fees

  • Opened: earlier; open-questions.md Q17a
  • Transaction reference: $4,000 Feb 3 2026 + $1,056 Mar 18 2026 on Santander MXN
  • Suspense account: Mexican-side (handled in JME's books)
  • Provisional posting: None on Xero side until JME quarterly summary JE
  • Blocking question: Is RHG in active litigation (separate from Cindy consignación)?
  • Blocking party: Austin / Portilla / JME
  • Target resolution: Next Portilla / JME exchange
  • Status: open

EXC-2026-05-10-08 — Austin's parents → Austin/RFH AFR promissory notes (Five Points + Mita-side)

  • Opened: earlier; covered by accounting/loan-register.csv rows AFR-FivePts and AFR-Mita
  • Transaction reference: Original disbursements; Five Points leg date TBD; Mita-side leg 2025-07-23 ($350K via JANA P RENFROE JOINT - FUND HOLDING CO → GK Brex)
  • Suspense account: 2210/2230 Note payable (provisional posting at the cash-receipt date)
  • Provisional posting: Dr Cash / Cr Note payable to E+J Renfroe; AFR rate currently UNRESOLVED so no interest accrual
  • Blocking question: Signed promissory note — terms, AFR rate, payment schedule. 1099-INT compliance per §7872.
  • Blocking party: Stuart Memory (drafting); Austin (parents' signatures); Pearce (1099-INT compliance)
  • Target resolution: Stuart Memory escalation email queued at todo/email-drafts/2026-05-09-stuart-memory-escalation.md
  • Status: open
  • Notes: Both legs have the same compliance posture; resolution may come together.

EXC-2026-05-10-09 — Pinnacle April 2025 statement / ~$1.12M USD additional source

  • Opened: earlier; covered in accounting/mita-purchase-price-reconciliation.md
  • Transaction reference: ¥683.18M Apr 22 2025 wire to Mitsui from Pinnacle bridge ($3.5M) + ~$1.12M USD additional from somewhere
  • Suspense account: 1095 Cash clearing — unallocated wires (Austin-personal-ledger side)
  • Provisional posting: None on RFH side; this is Austin-personal-ledger detail
  • Blocking question: Source of the ~$1.12M USD additional — candidate: Black Saddle PFS at Pinnacle wealth management, or transfer from another Austin personal account
  • Blocking party: Austin (Pinnacle April statement upload)
  • Target resolution: Austin uploads Pinnacle April 2025 statement
  • Status: open
  • Notes: Doesn't change GK's basis (Mita basis is JPY-anchored); is purely Austin personal-ledger.

EXC-2026-05-10-10 — Tax classification on Renfroe Innovation 8832 history

  • Opened: earlier; accounting/entity-tax-classification-matrix.md open question
  • Transaction reference: Renfroe Innovation Inc → LLC conversion 2017-07-10 (Alabama)
  • Suspense account: n/a — entity-classification question
  • Provisional posting: Currently treated as disregarded SMLLC default; no Xero impact in transactional sense, but RI tax-treatment characterization is provisional
  • Blocking question: Was Form 8832 filed at the 2017 Inc → LLC conversion electing C-corp continuation? If yes, RI is a separate taxpayer through that period. If no, prior S-election terminated by operation of law and RI defaulted to disregarded.
  • Blocking party: Pearce + Kim & Rosado (8832 history); Pearce can pull from records
  • Target resolution: Pearce 2025 working session
  • Status: open
  • Notes: Materially affects how to treat Renfroe Innovation patent prosecution costs (deductible on Austin's 1040 if disregarded; capitalized at corporate level if C-corp).

EXC-2026-05-10-11 — GK 8832 election status (75-day window expired ~2025-04-09)

  • Opened: earlier; tax/2025-filing-prep.md item 1
  • Transaction reference: Renfroe Holdings GK formed 2025-01-24
  • Suspense account: n/a
  • Provisional posting: GK currently treated as foreign corp / 5471 (default per-se treatment per Nick Rosado Dec 25 2024 confirmation that GK is NOT a per-se corporation)
  • Blocking question: Was Form 8832 election filed within the 75-day window (by ~2025-04-09)? If missed, evaluate retroactive election with reasonable cause.
  • Blocking party: Pearce
  • Target resolution: Pearce 2025 working session
  • Status: open
  • Notes: Highest-leverage open tax question of the cycle. Materially changes 5471 / 8858 treatment.

EXC-2026-05-10-12 — New GK formation US-side capital-gain exposure

  • Opened: 2026-04-30 (Endo confirmation; US-side review pending)
  • Transaction reference: Proposed Tohyama-led restructure that WOULD transfer Mita ownership from existing GK to a newly-formed GK; transfer price marked-to-market at FMV per Endo 2026-04-30 (JP-side mechanism cleared; formation has NOT been executed — pending Austin's forms + US-LLC existence cert + affidavit + US capital-gain analysis from Pearce + Kim & Rosado)
  • Suspense account: n/a (transaction not yet executed)
  • Provisional posting: None until execution
  • Blocking question: US-side capital-gain exposure on the transferring US LLC
  • Blocking party: Pearce + Kim & Rosado
  • Target resolution: Working session with Pearce + Kim & Rosado
  • Status: open — gates the entire restructure execution
  • Notes: Tohyama is awaiting Austin's forms + US-LLC existence cert + affidavit; that work shouldn't proceed until Pearce + Kim & Rosado clear the US tax-gain side.

Resolved exceptions

(none yet — populate as the open list drains)

Last updated: 2026-05-10. Refresh at every monthly close. If an exception goes >3 months without resolution, escalate to Austin and document why it remains open.