Revenue cut-off test: shipped vs invoiced vs recognized

Create a revenue cut-off test for period end {period_end_date}.

Inputs:
- Shipment/delivery data: {shipping_log}
- Invoicing data: {invoice_register}
- Revenue GL detail: {revenue_gl_detail}
- Cut-off window (days before/after): {cutoff_window_days}
- Recognition criteria summary: {recognition_criteria}

Output:
1) Matching logic description (keys used, tolerances).
2) Reconciliation table: Shipments, Invoices, Revenue—by date bucket.
3) Exceptions list with classification: early/late recognition, missing invoice, pending acceptance, returns risk.
4) Proposed entries or accruals with amounts and accounts.
5) Evidence checklist for each exception (POD, acceptance, contract clause, etc.).

Keep it audit-friendly.