Computation

SELECT
  SUM(
    CASE
      WHEN o.currency = 'USD' THEN o.net_amount
      ELSE o.net_amount * fx.rate_to_usd
    END
  ) AS revenue_usd
FROM `acme.sales.orders` AS o
LEFT JOIN `acme.finance.fx_daily_rates` AS fx
  ON fx.currency = o.currency
  AND fx.rate_date = DATE(o.order_ts)
WHERE o.order_status = 'delivered'
  AND DATE_DIFF(CURRENT_DATE(), DATE(o.order_ts), DAY) >= 30
  AND EXTRACT(YEAR FROM o.order_ts) = @year

This computation implements the four rules of the FY2026 Revenue Recognition Policy: [revenue-policy]

1. Recognition trigger: order_status = 'delivered' AND the 30-day return window has closed.
2. Recognized amount: net_amount (excludes shipping and tax).
3. Currency: non-USD orders convert at the order_ts daily rate.
4. Fiscal year: calendar year from order_ts.

What the attester checks

attesters/sql_equality.py receives the receipt returned by skills/run-on-bq.md and verifies two things:

1. Provenance: receipt.executed_sql, canonicalized (whitespace, comment stripping, keyword casing), equals the SQL above canonicalized the same way. Any rewrite (a swapped table, an added filter, a dropped JOIN) fails the check.
2. Fidelity: the value the caller is about to display equals receipt.result[0].

A run whose SQL does not match is treated as unattested; the consumer MUST refuse to display the value.

Freshness

stale_after: 2026-12-31 mirrors the revenue-recognition policy's annual review cycle. On 2027-01-01, a consumer running this computation SHOULD flag the result for re-verification before serving it, per the memory-aware consumer contract.

[revenue-policy]: Revenue Recognition Policy (FY2026)