{
  "version": "1.3.0",
  "releasedAt": "2026-05-20",
  "kpi": {
    "rogueId": "finance.working_capital_adjustments_list",
    "slug": "working_capital_adjustments_list",
    "domain": "finance",
    "defaultLabel": "Working Capital Adjustments",
    "description": "Itemized list of working-capital adjustments with explicit sign-prefix driving the additive-vs-subtractive multiplier — e.g. \"+ AR collected: $250k\", \"− Prepaid infra: $80k\", \"+ Deferred revenue: $600k\". The line-item basis for `finance.net_working_capital_adjustment` and its child KPIs (current_asset_adjustments, current_liability_adjustments). The signed-prefix UI convention prevents the most common working-capital reporting bug — sign-flips that double-count or invert the cash effect. Common pitfall: lumping unrelated items into a single \"other working capital\" line loses the diagnostic value; break out the top 3–5 components.",
    "fieldType": "text",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance"
    ],
    "stageRelevance": {
      "seriesA": "recommended",
      "seriesB": "recommended",
      "seriesC": "recommended",
      "public": "recommended"
    },
    "definitionSource": {
      "tier": "editorial",
      "sourceName": "imboard Editorial",
      "sourceUrl": null,
      "sectionRef": null,
      "publicationDate": "2026-04-01",
      "attributionNotice": null
    },
    "formula": "Each row contributes `± amount` based on its sign prefix. Sum of signed amounts equals `finance.net_working_capital_adjustment`. Asset-side rows roll up to `finance.current_asset_adjustments`; liability-side rows roll up to `finance.current_liability_adjustments`.",
    "whyItMatters": "Makes the working-capital aggregate auditable — the board can see exactly which items moved the number and which direction. Critical at Series A+ when working capital is material.",
    "interpretationGuidance": "Track the same line items across periods; a previously material line that vanishes from the list usually indicates a hidden reclassification rather than resolution. New material lines deserve a one-line footnote on what happened.",
    "relatedKpiIds": [
      "finance.net_working_capital_adjustment",
      "finance.current_asset_adjustments",
      "finance.current_liability_adjustments",
      "finance.operationally_available_cash"
    ]
  }
}