{
  "schema_version": 1,
  "diagram_type": "pillars",
  "meta": {
    "title": "Northline Coffee — How the business stands (as of 2026-07)",
    "output": "northline-operating-pillars.html",
    "quality_profile": "showcase",
    "views": [
      {
        "id": "what-sells",
        "label": "What sells and who charges",
        "focus": [
          "commerce",
          "payments"
        ],
        "note": "Shopify owns the order and the tax it collected; Stripe owns the charge, the fee and the payout. Neither is the books."
      },
      {
        "id": "where-cash-lands",
        "label": "Where cash lands",
        "focus": [
          "payments",
          "bank",
          "books"
        ],
        "note": "A payout is settled cash only when Chase 1002 shows it. QuickBooks recognizes revenue; the Shopify dashboard never does."
      },
      {
        "id": "who-closes",
        "label": "Who closes and on what rules",
        "focus": [
          "controller",
          "books",
          "truth"
        ],
        "note": "The controller ties payouts and the bank to zero before the period locks. The truth rules underneath decide every disagreement."
      }
    ]
  },
  "roof": {
    "id": "goal",
    "label": "Northline Coffee roasts and sells coffee direct to consumers and to wholesale accounts",
    "sublabel": "One legal entity · accrual basis · one system of record per fact · as of 2026-07"
  },
  "pillars": [
    {
      "id": "commerce",
      "type": "frontend",
      "label": "Commerce",
      "sublabel": "Shopify · orders and customers",
      "brand": "shopify",
      "tag": "orders SoT",
      "items": [
        "Orders and customers",
        "Tax collected",
        "Gift card liability",
        "DTC sales receipts"
      ]
    },
    {
      "id": "payments",
      "type": "backend",
      "label": "Payments",
      "sublabel": "Stripe · charges and payouts",
      "brand": "stripe",
      "tag": "charges and fees SoT",
      "items": [
        "Card capture",
        "Fees netted in payout",
        "T+2 payout batches",
        "Refunds and disputes"
      ]
    },
    {
      "id": "bank",
      "type": "cloud",
      "label": "Bank",
      "sublabel": "Chase 1002 operating account",
      "brand": "chase",
      "tag": "settled cash SoT",
      "items": [
        "Stripe payouts land here",
        "Wholesale ACH receipts",
        "Payroll and vendor debits",
        "Statement is the tie-out"
      ]
    },
    {
      "id": "books",
      "type": "database",
      "label": "Books",
      "sublabel": "QuickBooks Online",
      "brand": "quickbooks",
      "tag": "revenue SoT",
      "items": [
        "Revenue recognized here",
        "Sales receipts for DTC",
        "Wholesale invoices, A/R",
        "Tax payable and P&L"
      ]
    },
    {
      "id": "controller",
      "type": "security",
      "label": "Close and review",
      "sublabel": "Controller · monthly",
      "tag": "zero-difference gate",
      "icon": "close",
      "items": [
        "Payout rec to zero",
        "Bank rec to statement",
        "P&L review, then lock",
        "A break stops the close"
      ]
    }
  ],
  "foundation": [
    {
      "id": "entity",
      "type": "external",
      "label": "Northline Coffee LLC",
      "sublabel": "One legal entity · accrual basis · no consolidation drawn",
      "icon": "entity"
    },
    {
      "id": "truth",
      "type": "security",
      "label": "Truth rules",
      "sublabel": "Orders in Shopify · cash in Chase · revenue in QuickBooks, never the dashboard",
      "icon": "rules"
    }
  ],
  "cards": [
    {
      "dot": "emerald",
      "title": "One system of record per pillar",
      "items": [
        "Orders, customers, tax collected, gift cards: Shopify",
        "Charges, fees, payouts, disputes: Stripe",
        "Settled cash: Chase 1002 · Revenue, A/R, P&L: QuickBooks"
      ]
    },
    {
      "dot": "amber",
      "title": "Guardrails",
      "items": [
        "No amounts or balances: none were supplied for 2026-07",
        "A Shopify or Stripe dashboard total is never revenue",
        "DTC is a sales receipt; A/R exists only for wholesale invoices"
      ]
    },
    {
      "dot": "cyan",
      "title": "How to read it",
      "items": [
        "Roof: the business in one sentence",
        "Capital: system of record · shaft: facts it owns · plinth: the truth claim",
        "Foundation: the entity and the rules that settle disagreements"
      ]
    }
  ]
}