# Desk log FVA-GM-20260823

**Status:** First-party illustrative sanitized composite; not customer data, audited financials, research, or independent validation  
**Page:** https://infinisynapse.com/en/blog/financial-variance-analysis  
**Run date:** 2026-08-23  
**Evidence checked:** 2026-08-31  
**Operator:** InfiniSynapse Data Team  
**Attestor:** William Zhu, InfiniSynapse cofounder ([GitHub @allwefantasy](https://github.com/allwefantasy))

## Accuracy and experience record

The operator compared August 2026 gross margin with Budget v3 on a sanitized finance composite. The question fixed the close cutoff, SKU join, rollup note, and one-time-reclass exclusion. The total drivers were price −$510k, volume +$220k, mix −$180k, mapping miss +$70k, and residual $0: a net −$400k movement.

The first narrative said “margin compression.” The operator rejected it because price was the largest row. A second pass joined a discount extract and identified a −$340k promotional-override component of price. It was not counted again in the −$400k total.

## Published illustrative rows

The [driver CSV](https://infinisynapse.com/blog-media/financial-variance-analysis/downloads/driver-table-FVA-GM-20260823.csv) publishes six rows. The [verification script](https://infinisynapse.com/blog-media/financial-variance-analysis/downloads/verify-FVA-GM-20260823.py) confirms the −$400k total and component relationship. It cannot reconstruct private source records or SQL.

## External context

- [AFP FP&A Handbook](https://www.afponline.org/training-resources/resources/guides/additional-guides-whitepapers/detail/afp-2022-fp-a-handbook) (retrieved 2026-08-31)
- [U.S. GAO Assessing Data Reliability](https://www.gao.gov/products/gao-20-283g) (retrieved 2026-08-31)
- [UK Government AQuA Book](https://www.gov.uk/guidance/the-aqua-book) (retrieved 2026-08-31)

These publishers did not review the run or product.