{
  "schema_version": "maestro-cac-record/1.0",
  "record_id": "cac-synthetic-b2b-cohort",
  "label": "Synthetic B2B acquisition cohort",
  "scope": {
    "currency": "USD",
    "motion": "B2B paid media and sales",
    "view": "origin_cohort",
    "cohort_id": "cohort-2026-01-b2b-acquisition",
    "cost_window_start": "2026-01-01",
    "cost_window_end": "2026-01-31",
    "follow_up_cutoff": "2026-04-30",
    "maturity_rule": "Review on or after the cutoff with every required source confirmed.",
    "maturity_state": "mature",
    "customer_definition": "Unique account with a first paying event assigned to the origin cohort; exclude duplicates, renewals, upsells and repeat purchases.",
    "evaluated_at": "2026-05-01T00:00:00Z"
  },
  "costs": [
    {
      "cost_id": "cost-media",
      "category": "media",
      "description": "Paid media",
      "amount": 20000,
      "value_state": "known",
      "decision": "include",
      "source_ref": "synthetic-platform-export",
      "owner": "Paid media owner",
      "allocation": null
    },
    {
      "cost_id": "cost-direct-sales",
      "category": "sales",
      "description": "Direct sales acquisition cost",
      "amount": 15000,
      "value_state": "known",
      "decision": "include",
      "source_ref": "synthetic-finance-export",
      "owner": "Finance owner",
      "allocation": null
    },
    {
      "cost_id": "cost-shared-team",
      "category": "shared",
      "description": "Shared acquisition and retention team expense",
      "amount": 10000,
      "value_state": "known",
      "decision": "allocate",
      "source_ref": "synthetic-finance-export",
      "owner": "Finance owner",
      "allocation": {
        "original_expense_id": "expense-shared-team-january",
        "allocation_group_id": "allocation-shared-team-january",
        "target_motion": "B2B paid media and sales",
        "set_complete": true,
        "method": "Declared synthetic time allocation",
        "percent": 40,
        "included_amount": 4000,
        "unassigned_amount": 6000
      }
    }
  ],
  "customers": [
    {
      "record_id": "customer-record-01",
      "customer_id": "SYNTH-01",
      "event_type": "new_paying_customer",
      "event_date": "2026-02-01",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-01",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-02",
      "customer_id": "SYNTH-02",
      "event_type": "new_paying_customer",
      "event_date": "2026-02-02",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-02",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-03",
      "customer_id": "SYNTH-03",
      "event_type": "new_paying_customer",
      "event_date": "2026-02-03",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-03",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-04",
      "customer_id": "SYNTH-04",
      "event_type": "new_paying_customer",
      "event_date": "2026-02-04",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-04",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-05",
      "customer_id": "SYNTH-05",
      "event_type": "new_paying_customer",
      "event_date": "2026-02-05",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-05",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-06",
      "customer_id": "SYNTH-06",
      "event_type": "new_paying_customer",
      "event_date": "2026-02-06",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-06",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-07",
      "customer_id": "SYNTH-07",
      "event_type": "new_paying_customer",
      "event_date": "2026-02-07",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-07",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-08",
      "customer_id": "SYNTH-08",
      "event_type": "new_paying_customer",
      "event_date": "2026-02-08",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-08",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-09",
      "customer_id": "SYNTH-09",
      "event_type": "new_paying_customer",
      "event_date": "2026-03-09",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-09",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-10",
      "customer_id": "SYNTH-10",
      "event_type": "new_paying_customer",
      "event_date": "2026-03-10",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-10",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-11",
      "customer_id": "SYNTH-11",
      "event_type": "new_paying_customer",
      "event_date": "2026-03-11",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-11",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-12",
      "customer_id": "SYNTH-12",
      "event_type": "new_paying_customer",
      "event_date": "2026-03-12",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-12",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-13",
      "customer_id": "SYNTH-13",
      "event_type": "new_paying_customer",
      "event_date": "2026-03-13",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-13",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-14",
      "customer_id": "SYNTH-14",
      "event_type": "new_paying_customer",
      "event_date": "2026-03-14",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-14",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-15",
      "customer_id": "SYNTH-15",
      "event_type": "new_paying_customer",
      "event_date": "2026-03-15",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-15",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-16",
      "customer_id": "SYNTH-16",
      "event_type": "new_paying_customer",
      "event_date": "2026-03-16",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-16",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-17",
      "customer_id": "SYNTH-17",
      "event_type": "new_paying_customer",
      "event_date": "2026-03-17",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-17",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-18",
      "customer_id": "SYNTH-18",
      "event_type": "new_paying_customer",
      "event_date": "2026-03-18",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-18",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-19",
      "customer_id": "SYNTH-19",
      "event_type": "new_paying_customer",
      "event_date": "2026-03-19",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-19",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-20",
      "customer_id": "SYNTH-20",
      "event_type": "new_paying_customer",
      "event_date": "2026-03-20",
      "included": true,
      "reason": "Unique new paying customer assigned to the origin cohort.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-20",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": true
      }
    },
    {
      "record_id": "customer-record-duplicate",
      "customer_id": "SYNTH-03",
      "event_type": "duplicate",
      "event_date": "2026-03-28",
      "included": false,
      "reason": "duplicate is outside the declared net-new definition.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-03",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": false
      }
    },
    {
      "record_id": "customer-record-renewal",
      "customer_id": "SYNTH-09",
      "event_type": "renewal",
      "event_date": "2026-03-28",
      "included": false,
      "reason": "renewal is outside the declared net-new definition.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-09",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": false
      }
    },
    {
      "record_id": "customer-record-upsell",
      "customer_id": "SYNTH-12",
      "event_type": "upsell",
      "event_date": "2026-03-28",
      "included": false,
      "reason": "upsell is outside the declared net-new definition.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-12",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": false
      }
    },
    {
      "record_id": "customer-record-repeat",
      "customer_id": "SYNTH-16",
      "event_type": "repeat_purchase",
      "event_date": "2026-03-28",
      "included": false,
      "reason": "repeat_purchase is outside the declared net-new definition.",
      "source_ref": "synthetic-billing-export",
      "cohort_assignment": {
        "origin_cohort_id": "cohort-2026-01-b2b-acquisition",
        "qualifying_event": "First qualifying acquisition touch",
        "qualifying_date": "2026-01-16",
        "assignment_policy": "Synthetic last qualifying touch in the January cost window.",
        "source_ref": "synthetic-crm-export",
        "eligible": false
      }
    }
  ],
  "coverage": {
    "required_sources": [
      "synthetic-platform-export",
      "synthetic-finance-export",
      "synthetic-crm-export",
      "synthetic-billing-export"
    ],
    "confirmed_sources": [
      "synthetic-platform-export",
      "synthetic-finance-export",
      "synthetic-crm-export",
      "synthetic-billing-export"
    ],
    "missing_sources": [],
    "status": "complete"
  },
  "requests": [],
  "calculation": {
    "status": "review_ready",
    "known_included_cost_subtotal": 39000,
    "included_acquisition_cost": 39000,
    "unique_new_paying_customers": 20,
    "fully_loaded_cac": 1950,
    "media_cost": 20000,
    "media_only_cost_per_customer": 1000,
    "formula": "included_acquisition_cost / unique_new_paying_customers"
  },
  "provenance": {
    "synthetic": true,
    "source_paths": [
      "synthetic-fixtures.json",
      "worked-record.json"
    ],
    "reviewed_at": "2026-05-01T00:00:00Z",
    "notes": [
      "Fictional deterministic example. Not a result or benchmark.",
      "Allocation and cohort policies are test assumptions."
    ]
  }
}