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Project evidence and narrative guide

A project narrative explains a business component in the terms of the four-part test. It organizes the evidence; it is not the evidence. This guide covers both the structure and the distinction.

Structure

  1. 1Business componentWhat was built or improved, and the measurable target: payload, cycle time, accuracy, throughput.
  2. 2Permitted purposeThe function, performance, reliability or quality improvement sought.
  3. 3Technical uncertaintyWhat was not known at the start: capability, method or appropriate design, and why existing knowledge did not answer it.
  4. 4Alternatives evaluatedWhat was modeled, prototyped or tested, and against what.
  5. 5ResultsWhat failed, what changed and what was released.
  6. 6Linked recordsFor each step, the ticket, test, commit or document that shows it, with its date.

Narrative and record

A narrative written after the year end is a later document. It can cite the records; it cannot replace them. Examiners weigh records created during the work far more heavily, which is why the mock audit's F6 question asks for contemporaneous documentation separately from the narrative.

In the mock audit

The project plan uploaded with the claim gives the narrative; the tickets, tests and commits uploaded with the project give the record. The fix plan's narrative fix (FX2) asks for dated notes on the uncertainty from kickoff, not a new narrative.

General in nature, not tax advice.

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