Every capability, and where it comes from.

Nine hundred statement lines, and the only place the match exists is in one person's head

The asset register lives in a spreadsheet, and the depreciation entry is typed in every month

The department is in the account number, because there was nowhere else to put it

Nothing is wrong with the books. The close still runs beside the system, not inside it.

The bill is dated December. The books closed in December.

It is the same invoice. It has a different reference.

The expense report is a spreadsheet emailed around, and it reaches the ledger a month after the money left

The payment is made in the bank's website. The ledger finds out on Thursday.

The bill matches the PO. The price doesn't.

This vendor is late every time, and the person who knew that has left.

Everybody knows which customers are late. Nobody can say it from the system.

The budget lives in a spreadsheet, and the variance is a copy-paste on the fifth working day

The cash position is accurate. It is also a day behind the bank, and the gap is a file somebody has to fetch.

The board pack is assembled in a spreadsheet, and the ledger is where the numbers were before somebody moved them

Entity A raises the invoice. Somebody keys the matching bill into Entity B. At month end, somebody finds them both again.

The tax was right on the invoice. Proving it three quarters later is the part nobody scoped.

The system says forty-three. The shelf has forty. Both numbers were true at some point today.

"Has it shipped?" is a question somebody answers by walking to the warehouse

Where the pallet goes when it lands is decided by whoever is on shift

At year end you find the delivery nobody invoiced, and the order that was quietly edited after it shipped

Everyone builds the same quote from scratch, and the version the customer signed is a PDF in somebody's sent items

The parts list is not in dispute. Which of those parts is a thing you build is.

The freight invoice turns up three weeks after the goods, and half of them have already shipped back out

You negotiated the price in March. In June somebody paid list.

The approval happened. It happened in an email thread.

The change is two lines. Every route to it runs through somebody's licence desk.

The reorder point is a number somebody typed once, and nothing since has argued with it

The cost of the run is assembled after the fact, in a spreadsheet, from three exports

Two orders both need that machine on Tuesday, and the system has no opinion about which one gets it

The run came up short, and now there are two versions of what is outstanding

Everybody on the floor knows the standard time is wrong. The system has no way to hear it.