{
  "receipt": {
    "receiptNumber": "RCT-8704",
    "valueDate": "2026-07-28",
    "customer": "Mema Estate Management Company PLC",
    "customerNumber": "TL0001-5",
    "bankAccount": "One Bill Account",
    "amountPaid": 551365,
    "amountAllocated": 551365
  },
  "allocation": [
    {
      "company": "Tilisi Water and Sewerage Company Ltd",
      "role": "Principal",
      "total": 140501.66,
      "invoices": [
        {
          "invoice": "2027",
          "charge": "Water consumption & sewerage charge",
          "period": "June 2026",
          "amount": 140501.66
        }
      ]
    },
    {
      "company": "Tilisi Developments PLC",
      "role": "Collecting agent",
      "total": 410863.34,
      "invoices": [
        {
          "invoice": "06/2026/1190",
          "charge": "Electricity consumption",
          "period": "June 2026",
          "amount": 410863.34
        }
      ]
    }
  ],
  "journalVouchers": [
    {
      "company": "Tilisi Developments PLC",
      "voucherType": "Receipt",
      "entries": [
        {
          "account": "Bank - One Bill Account",
          "debit": 551365,
          "credit": null
        },
        {
          "account": "Mema Estate Management Company PLC",
          "debit": null,
          "credit": 410863.34,
          "note": "Own invoices settled"
        },
        {
          "account": "Due to Tilisi Water and Sewerage Company Ltd",
          "debit": null,
          "credit": 140501.66,
          "note": "Holding on behalf of principal"
        }
      ]
    },
    {
      "company": "Tilisi Water and Sewerage Company Ltd",
      "voucherType": "Journal",
      "entries": [
        {
          "account": "Due from Tilisi Developments PLC",
          "debit": 140501.66,
          "credit": null,
          "note": "Collecting agent owes us"
        },
        {
          "account": "Mema Estate Management Company PLC",
          "debit": null,
          "credit": 140501.66,
          "note": "Customer debt reduced"
        }
      ]
    }
  ],
  "intercompanyCheck": [
    {
      "pair": "Tilisi Developments PLC ↔ Tilisi Water and Sewerage Company Ltd",
      "amount": 140501.66,
      "netsToZero": true
    }
  ]
}