DELIVERED vs TAKEN
Q2 2026
Roger prepares the packet. The accountant decides what goes on the return —
and he does not take everything. Divergence is expected; unexplained
divergence is not. Every item below is one or the other, named.
THE THREE STATES
Every line of evidence Roger collected ends up in exactly one of these.
TAKEN
—
Delivered and on the return.
DELIVERED, NOT TAKEN
—
In the packet, left off the return.
TAKEN, NOT DELIVERED
—
On the return, no evidence in the packet.
Why the third box is the one that matters. The first two are the
accountant exercising judgment, which is his to exercise. The third is
evidence Roger never collected — the only column that is actually Roger's
bug to fix.
TAKEN, NOT DELIVERED
—
These cap what any extractor can reach — no amount of better reading finds a
receipt that was never photographed. They are the Q3 collection list.