the engine is the same everywhere: many feeds, one defensible figure. what differs is who forces the figure to be defensible. find your challenger; find your sector.
"an auditor will reject it."
verification cycles, disclosure deadlines, compliance packs. the figure has to survive someone whose job is to doubt it.
"an investor will question it."
quarterly reporting, lp queries, the next raise. the figure has to survive people whose money is on it.
"a counterparty will dispute it."
settlements, landed costs, payouts. the figure has to survive the party paying against it.
"the board can't trust it."
production reports, plant dashboards, the monthly pack. the figure has to survive the people deciding on it.
if you must defend a number assembled from systems that don't agree, the assessment will read your estate the same way.