{"L1_core": {"domain": "accounting", "category": "assets", "entity_type": "account", "subcategory": "receivables"}, "L5_metadata": {"updated": "2026-01-02", "version": "2.0"}, "L3_relations": {"parent": "current_assets", "related": ["revenue", "cash_flow", "bad_debt_expense"]}, "L2_accounting": {"metrics": {"DSO": "days_sales_outstanding", "aging": "report_by_age_buckets", "bad_debt_ratio": "uncollectible_percentage"}, "financing": ["factoring_recourse", "factoring_non_recourse", "confirming", "discounting"], "standards": ["IFRS 9", "IFRS 15", "IAS 1"], "classification": {"by_type": ["trade_receivables", "related_party", "advances", "other"], "by_maturity": {"current": "<12_months", "non_current": ">12_months"}}, "impairment_IFRS9": {"model": "ECL", "stages": ["stage_1_12m", "stage_2_lifetime", "stage_3_impaired"], "simplified_approach": "provision_matrix"}}}