Exception · Westbrook Distribution
EX-2031-05 — Capitalization policy deviation — 4 expenses
Drafted by Maya Chen against ENG-2031 (Westbrook Distribution FY26 GAAP audit).
Status
Sent
Amount
$2,800
Schedule impact
—
Sent
May 15, 2026
Rationale
Why this exception is being proposed.
4 capital expenditures expensed rather than capitalized; $28k cumulative.
Scope delta
What changes vs. baseline scope.
Adjustment proposed; client management acknowledgement required.
scope change pending — this exception is sent and awaiting client acceptance. Workpapers that depend on this scope cannot transition to in_progress until accepted. (Demonstrates SCN-EDGE-001.)