# External source check (CMA-STACK-20260831)

Checked 2026-09-04 with `scripts/verify-external-sources.py` (GET, follow redirects, 25s timeout). None of these pages audited this fixture. Machine log: [`external-source-check-CMA-STACK-20260831.json`](./external-source-check-CMA-STACK-20260831.json).

| Source | Requested URL | Final URL | HTTP | Title SHA-256 | Note | Use |
|---|---|---|---|---|---|---|
| Financial Reporting Manual, Topic 8 | https://www.sec.gov/about/divisions-offices/division-corporation-finance/financial-reporting-manual/frm-topic-8 | https://www.sec.gov/about/divisions-offices/division-corporation-finance/financial-reporting-manual/frm-topic-8 | 200 | 6f6411f91c6ca4ea |  | Public non-GAAP measures require appropriate GAAP comparison, reconciliation, usefulness explanation, and non-misleading labels. |
| IAS 2 Inventories | https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2026/issued/ias2.html | https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2026/issued/ias2.html | 200 | 3311f917d59e6514 |  | Within inventory scope, fixed and variable production overhead are distinguished and systematically allocated. |
| FOCUS 1.4 split-cost allocation | https://focus.finops.org/docs/specification/v1-4/features/data-generator-calculated-split-cost-allocation/ | https://focus.finops.org/docs/specification/v1-4/features/data-generator-calculated-split-cost-allocation/ | 200 | c7e0b272ccc63068 |  | Shared-resource allocation can expose allocated and unallocated amounts, allocation identifiers, and usage details. |
| Balance Transaction object | https://docs.stripe.com/api/balance_transactions/object | https://docs.stripe.com/api/balance_transactions/object | 200 | 54197cc7601e0f9c |  | Stripe documents amount, fee, fee details, net, currency, source, and reporting-category fields. |
| PPI series PCU5182105182105 | https://data.bls.gov/timeseries/PCU5182105182105 | https://data.bls.gov/timeseries/PCU5182105182105 | 200 | bbcef44d81cf2cc8 |  | Provides public price-index observations for hosting and related IT-infrastructure provisioning. |
| Catalog | https://www.loc.gov/ | https://www.loc.gov/ | 200 | 87c710afe56d3f34 |  | Cost-catalog analogy only |
| Getting started | https://json-schema.org/learn/getting-started-step-by-step | https://json-schema.org/learn/getting-started-step-by-step | 200 | b7bc2dc309baedd2 |  | File-validation context only |
| Documentation | https://protobuf.dev/ | https://protobuf.dev/ | 200 | f7999aeb33f325fe |  | Meter-event encoding only |
| Documentation | https://docs.starrocks.io/ | https://docs.starrocks.io/ | 200 | — |  | Query-engine context only |
| Overview | https://prometheus.io/docs/introduction/overview/ | https://prometheus.io/docs/introduction/overview/ | 200 | cac0148568fd43eb |  | Meter-source context only |

Keep original requested URLs. Re-check at decision time.