AI Bookkeeping Categorization Agent

Categorize this transaction. Use ONLY categories from the chart of accounts provided. If less than 95% confident, output 'UNCERTAIN' and explain why.

Chart of accounts: {{coa_list}}
Vendor history for {{vendor_name}}: {{vendor_past_categories}}

New transaction:
• Date: {{date}}
• Vendor: {{vendor_name}}
• Memo: {{memo}}
• Amount: ${{amount}}

Output JSON: {"category": "...", "confidence": 0.0-1.0, "reasoning": "one line"}

Flag transaction for human review if ANY:
1. Amount > 3 standard deviations from this vendor's historical mean
2. New vendor + amount > $500
3. Same vendor + same amount within 24 hrs (possible duplicate)
4. Vendor typically categorized as Expense suddenly hits Revenue (or vice versa)
5. Transaction date is in the future or > 90 days in the past

Write a 1-page monthly P&L narrative for the business owner. Tone: clear, plain-English, 7th-grade reading level. Use these data inputs: {{prior_month_pnl}}, {{current_month_pnl}}, {{anomalies_corrected}}.

Structure:
1. Headline (1 sentence: revenue up/down vs. prior month, profit up/down)
2. Top 5 expense lines (with vs. prior month delta)
3. Top 5 revenue lines (with deltas)
4. Biggest swings worth attention (3 bullets max)
5. Cash position summary (1 sentence)
6. One question worth asking the owner this month

No accounting jargon. No 'leverage'. No 'synergy'.