# ReceiptClaimer — Full Documentation for AI Agents

> Comprehensive guide to ReceiptClaimer's Australian tax receipt tracking and audit reconciliation platform.

This is the extended version of /llms.txt. For a concise overview, see /llms.txt instead.

---

## Company Overview

**ReceiptClaimer** is an Australian SaaS platform that simplifies tax deduction tracking for two distinct markets:

1. **B2C Market**: Individual users (landlords, contractors, small businesses) tracking their own receipts
2. **B2B Market**: Accounting practitioners managing receipt reconciliation for multiple clients

**Founded**: 2024
**Location**: Australia
**Status**: Production (Phase 3: Growth - User Acquisition Focus)
**Team**: Bootstrapped, focusing on product-market fit

**Mission**: Transform manual receipt tracking and audit reconciliation into automated, AI-powered workflows that save time and maximize ATO tax refunds.

---

## Product Lines

### B2C — Personal Receipt Tracking

**Target Users**: Landlords, contractors, gig economy workers, small business owners

**Core Value Proposition**: Track receipts automatically via email, get AI categorization, and export for tax time.

#### Features (Free Plan - $0/month)

**Limits:**
- 5 receipts per month
- 1 property
- 5 email forwards per month

**Included:**
- Email forwarding to unique address (e.g., user123@receipts.receiptclaimer.com.au)
- AI-powered receipt extraction
- Manual ATO-compliant categorization
- CSV export
- Duplicate detection
- Custom categorization rules
- Access to all free calculators

#### Features (Personal Plan - $9/month or $89/year)

**Limits:**
- Unlimited receipts
- Unlimited properties
- Unlimited email forwarding

**Everything in Free, plus:**
- AI-powered automatic categorization (OpenAI GPT)
- Property analytics and cash flow tracking
- Calculator → Property integration (save calculations directly to properties)
- Bulk file upload (drag & drop multiple receipts)
- Mileage tracking with full export capabilities
- PDF export (formatted for ATO submission)
- Advanced filtering and search
- Priority email support

**Annual Savings**: 17% discount ($89 vs $119.88)

#### Use Cases (B2C)

**Rental Property Investors:**
- Track expenses across multiple properties (repairs, maintenance, agent fees, insurance)
- Property-level analytics showing profit/loss per property
- Automatic categorization of common rental expenses
- Export by property for tax return

**Contractors & Gig Economy:**
- Vehicle expense tracking with cents-per-km integration
- Tool and equipment purchases
- Travel and accommodation
- Home office deductions
- Integration with mileage calculator

**Small Business Owners:**
- GST tracking (GST inclusive/exclusive amounts)
- BAS-ready CSV exports
- Category-level spending reports
- Supplier expense tracking

---

### B2B — Audit Reconciliation for Accounting Firms

**Target Users**: Accounting firms, bookkeepers, tax agents, BAS agents serving 10-1000+ clients

**Core Value Proposition**: Reconcile client receipts against bank statements in minutes instead of hours, with AI-powered matching.

#### How It Works (B2B Audit Workflow)

1. **Organization Setup**
   - Accounting firm creates organization
   - Invites team members (owner, managers, accountants, viewers)
   - Sets up client list with codes and assignments

2. **Client Onboarding**
   - Clients either self-manage receipts (if granted access) or accountants upload on their behalf
   - Each client has separate receipt collection
   - Properties and categories configured per client

3. **Bank Statement Upload**
   - Upload CSV from NAB, CBA, Westpac (more banks coming)
   - System parses transactions (date, amount, description, category)
   - Detects transaction type (debit/credit)

4. **Automated Matching**
   - AI algorithm matches receipts to transactions (>70% accuracy)
   - Uses semantic matching (gpt-5.4-mini) for description comparison
   - Considers date proximity, amount matching, merchant name similarity
   - Assigns confidence scores to each match

5. **Manual Review**
   - Accountant reviews auto-matches
   - Confirms high-confidence matches (>80%)
   - Manually links unmatched items
   - Flags exceptions (no receipt, no transaction)

6. **Report Generation**
   - PDF audit report with match summary
   - Unmatched receipt list
   - Unmatched transaction list
   - Confidence scoring breakdown
   - Export to CSV for further analysis

7. **Compliance Documentation**
   - Store audit trail for ATO compliance
   - Historical audit access
   - Client-specific notes and exceptions

#### B2B Pricing

**Starter Plan - $199/month or $1,999/year**
- 100 clients (hard limit)
- 100 audits/month (soft limit with overage)
- 3-10 team members
- Overage: $2.50 per additional audit
- Use case: Small firms doing quarterly BAS

**Growth Plan - $399/month or $3,999/year**
- 400 clients
- 300 audits/month
- 5-20 team members
- Overage: $2.00 per additional audit
- Use case: Mid-size firms with mix of BAS frequencies

**Pro Plan - $799/month or $7,999/year**
- 1,000 clients
- 600 audits/month
- 10-50 team members
- Overage: $1.50 per additional audit
- Use case: Large firms or multi-location practices

**Enterprise Plan - Custom pricing**
- Custom client limits
- Custom audit volumes
- Unlimited team members
- Dedicated account manager
- SLA guarantees
- Custom integrations (Xero, MYOB)
- White-label options

**Annual Discount**: 15% savings (10 months for price of 12)

#### ROI Analysis (B2B)

**Manual Processing Costs:**
- Junior accountant: $50-80/hour × 3-5 hours = $150-400 per audit
- Senior accountant: $100-150/hour × 3-5 hours = $300-750 per audit
- Firm billable rate: $150-200/hour × 5 hours = $750-1,000 per audit

**ReceiptClaimer Costs:**
- Starter: $199/mo ÷ 100 audits = $1.99 per audit
- Growth: $399/mo ÷ 300 audits = $1.33 per audit
- Pro: $799/mo ÷ 600 audits = $1.20 per audit

**Annual Savings Examples:**

*Starter Plan (1,200 audits/year):*
- Manual cost: $270K - $1.8M
- ReceiptClaimer: $1,999/year
- Savings: $268K - $1.798M (135x - 900x ROI)

*Growth Plan (3,600 audits/year):*
- Manual cost: $540K - $3.6M
- ReceiptClaimer: $3,999/year
- Savings: $536K - $3.596M (134x - 899x ROI)

*Pro Plan (7,200 audits/year):*
- Manual cost: $1.08M - $7.2M
- ReceiptClaimer: $7,999/year
- Savings: $1.07M - $7.19M (134x - 898x ROI)

#### B2B Features by Role

**Organization Owner:**
- Full administrative access
- Billing management
- Delete organization
- Manage all team members
- View all clients and audits
- Run audits
- Edit receipts

**Organization Manager:**
- Manage team members (cannot delete org)
- View billing (cannot edit)
- View all clients and audits
- Assign accountants to clients
- Run audits
- Edit receipts

**Organization Accountant:**
- View all clients (org-wide visibility)
- Run audits for any client
- Edit receipts for any client
- Cannot manage team or billing
- Focus: day-to-day audit work

**Organization Viewer:**
- Read-only access to all clients
- View audit reports (cannot run new audits)
- Cannot edit receipts
- Use case: Quality control, training

**Client (if granted access):**
- View own data only (if accessLevel: 'full')
- Upload own receipts (if accessLevel: 'full')
- Cannot view other clients
- Cannot access organization settings
- Use case: Self-service receipt upload

---

## Technology Stack

### Frontend
- **Framework**: Next.js 16 (App Router)
- **UI Library**: React 19
- **Language**: TypeScript (strict mode)
- **Styling**: TailwindCSS + shadcn/ui components
- **State Management**: React Context + Server Components
- **Forms**: React Hook Form + Zod validation
- **Testing**: Vitest + Playwright (E2E)

### Backend
- **Hosting**: Vercel (global edge network)
- **Database**: AWS DynamoDB (single-table design)
- **Storage**: AWS S3 (receipt images, PDFs)
- **Functions**: AWS Lambda (serverless)
- **Receipt Parsing**: LLM-based parsing (GPT-5.5 by default, DeepSeek when enabled)
- **AI**: OpenAI GPT-4 for categorization, gpt-5.4-mini for semantic matching
- **Auth**: NextAuth.js (Google OAuth, email magic links)
- **Payments**: Stripe (AUD pricing, SCA compliant)

### Infrastructure
- **IaC**: AWS CDK (TypeScript)
- **CI/CD**: GitHub Actions
- **Monitoring**: CloudWatch, Sentry, Vercel Analytics
- **Logging**: CloudWatch Logs
- **Environments**: Development (LocalStack), Preview (Vercel), Production (AWS + Vercel)

### Data Architecture
- **Pattern**: Single-table DynamoDB design
- **Access Patterns**: 
  - `PK: USER#<userId>` → user receipts, properties, settings
  - `PK: ORG#<orgId>, SK: MEMBER#<userId>` → org members
  - `PK: ORG#<orgId>, SK: CLIENT#<clientId>` → org clients
  - `PK: CLIENT#<clientId>` → client bank transactions
  - `PK: ORG#<orgId>, SK: AUDIT#<clientId>#<reportId>` → audit reports
- **GSI1**: Secondary access patterns for queries
- **Consistency**: Single-table provides ACID transactions

# ReceiptClaimer — Full Documentation for AI Agents

> Comprehensive guide to ReceiptClaimer's Australian tax receipt tracking and audit reconciliation platform.

This is the extended version of /llms.txt. For a concise overview, see /llms.txt instead.

---

## Company Overview

**ReceiptClaimer** is an Australian SaaS platform that simplifies tax deduction tracking for two distinct markets:

1. **B2C Market**: Individual users (landlords, contractors, small businesses) tracking their own receipts
2. **B2B Market**: Accounting practitioners managing receipt reconciliation for multiple clients

**Founded**: 2024
**Location**: Australia
**Status**: Production (Phase 3: Growth - User Acquisition Focus)
**Team**: Bootstrapped, focusing on product-market fit

**Mission**: Transform manual receipt tracking and audit reconciliation into automated, AI-powered workflows that save time and maximize ATO tax refunds.

---

## Product Lines

### B2C — Personal Receipt Tracking

**Target Users**: Landlords, contractors, gig economy workers, small business owners

**Core Value Proposition**: Track receipts automatically via email, get AI categorization, and export for tax time.

#### Features (Free Plan - $0/month)

**Limits:**
- 5 receipts per month
- 1 property
- 5 email forwards per month

**Included:**
- Email forwarding to unique address (e.g., user123@receipts.receiptclaimer.com.au)
- AI-powered receipt extraction
- Manual ATO-compliant categorization
- CSV export
- Duplicate detection
- Custom categorization rules
- Access to all free calculators

#### Features (Personal Plan - $9/month or $89/year)

**Limits:**
- Unlimited receipts
- Unlimited properties
- Unlimited email forwarding

**Everything in Free, plus:**
- AI-powered automatic categorization (OpenAI GPT)
- Property analytics and cash flow tracking
- Calculator → Property integration (save calculations directly to properties)
- Bulk file upload (drag & drop multiple receipts)
- Mileage tracking with full export capabilities
- PDF export (formatted for ATO submission)
- Advanced filtering and search
- Priority email support

**Annual Savings**: 17% discount ($89 vs $119.88)

#### Use Cases (B2C)

**Rental Property Investors:**
- Track expenses across multiple properties (repairs, maintenance, agent fees, insurance)
- Property-level analytics showing profit/loss per property
- Automatic categorization of common rental expenses
- Export by property for tax return

**Contractors & Gig Economy:**
- Vehicle expense tracking with cents-per-km integration
- Tool and equipment purchases
- Travel and accommodation
- Home office deductions
- Integration with mileage calculator

**Small Business Owners:**
- GST tracking (GST inclusive/exclusive amounts)
- BAS-ready CSV exports
- Category-level spending reports
- Supplier expense tracking

---

### B2B — Audit Reconciliation for Accounting Firms

**Target Users**: Accounting firms, bookkeepers, tax agents, BAS agents serving 10-1000+ clients

**Core Value Proposition**: Reconcile client receipts against bank statements in minutes instead of hours, with AI-powered matching.

#### How It Works (B2B Audit Workflow)

1. **Organization Setup**
   - Accounting firm creates organization
   - Invites team members (owner, managers, accountants, viewers)
   - Sets up client list with codes and assignments

2. **Client Onboarding**
   - Clients either self-manage receipts (if granted access) or accountants upload on their behalf
   - Each client has separate receipt collection
   - Properties and categories configured per client

3. **Bank Statement Upload**
   - Upload CSV from NAB, CBA, Westpac (more banks coming)
   - System parses transactions (date, amount, description, category)
   - Detects transaction type (debit/credit)

4. **Automated Matching**
   - AI algorithm matches receipts to transactions (>70% accuracy)
   - Uses semantic matching (gpt-5.4-mini) for description comparison
   - Considers date proximity, amount matching, merchant name similarity
   - Assigns confidence scores to each match

5. **Manual Review**
   - Accountant reviews auto-matches
   - Confirms high-confidence matches (>80%)
   - Manually links unmatched items
   - Flags exceptions (no receipt, no transaction)

6. **Report Generation**
   - PDF audit report with match summary
   - Unmatched receipt list
   - Unmatched transaction list
   - Confidence scoring breakdown
   - Export to CSV for further analysis

7. **Compliance Documentation**
   - Store audit trail for ATO compliance
   - Historical audit access
   - Client-specific notes and exceptions

#### B2B Pricing

**Starter Plan - $199/month or $1,999/year**
- 100 clients (hard limit)
- 100 audits/month (soft limit with overage)
- 3-10 team members
- Overage: $2.50 per additional audit
- Use case: Small firms doing quarterly BAS

**Growth Plan - $399/month or $3,999/year**
- 400 clients
- 300 audits/month
- 5-20 team members
- Overage: $2.00 per additional audit
- Use case: Mid-size firms with mix of BAS frequencies

**Pro Plan - $799/month or $7,999/year**
- 1,000 clients
- 600 audits/month
- 10-50 team members
- Overage: $1.50 per additional audit
- Use case: Large firms or multi-location practices

**Enterprise Plan - Custom pricing**
- Custom client limits
- Custom audit volumes
- Unlimited team members
- Dedicated account manager
- SLA guarantees
- Custom integrations (Xero, MYOB)
- White-label options

**Annual Discount**: 15% savings (10 months for price of 12)

#### ROI Analysis (B2B)

**Manual Processing Costs:**
- Junior accountant: $50-80/hour × 3-5 hours = $150-400 per audit
- Senior accountant: $100-150/hour × 3-5 hours = $300-750 per audit
- Firm billable rate: $150-200/hour × 5 hours = $750-1,000 per audit

**ReceiptClaimer Costs:**
- Starter: $199/mo ÷ 100 audits = $1.99 per audit
- Growth: $399/mo ÷ 300 audits = $1.33 per audit
- Pro: $799/mo ÷ 600 audits = $1.20 per audit

**Annual Savings Examples:**

*Starter Plan (1,200 audits/year):*
- Manual cost: $270K - $1.8M
- ReceiptClaimer: $1,999/year
- Savings: $268K - $1.798M (135x - 900x ROI)

*Growth Plan (3,600 audits/year):*
- Manual cost: $540K - $3.6M
- ReceiptClaimer: $3,999/year
- Savings: $536K - $3.596M (134x - 899x ROI)

*Pro Plan (7,200 audits/year):*
- Manual cost: $1.08M - $7.2M
- ReceiptClaimer: $7,999/year
- Savings: $1.07M - $7.19M (134x - 898x ROI)

#### B2B Features by Role

**Organization Owner:**
- Full administrative access
- Billing management
- Delete organization
- Manage all team members
- View all clients and audits
- Run audits
- Edit receipts

**Organization Manager:**
- Manage team members (cannot delete org)
- View billing (cannot edit)
- View all clients and audits
- Assign accountants to clients
- Run audits
- Edit receipts

**Organization Accountant:**
- View all clients (org-wide visibility)
- Run audits for any client
- Edit receipts for any client
- Cannot manage team or billing
- Focus: day-to-day audit work

**Organization Viewer:**
- Read-only access to all clients
- View audit reports (cannot run new audits)
- Cannot edit receipts
- Use case: Quality control, training

**Client (if granted access):**
- View own data only (if accessLevel: 'full')
- Upload own receipts (if accessLevel: 'full')
- Cannot view other clients
- Cannot access organization settings
- Use case: Self-service receipt upload

---

## Technology Stack

### Frontend
- **Framework**: Next.js 16 (App Router)
- **UI Library**: React 19
- **Language**: TypeScript (strict mode)
- **Styling**: TailwindCSS + shadcn/ui components
- **State Management**: React Context + Server Components
- **Forms**: React Hook Form + Zod validation
- **Testing**: Vitest + Playwright (E2E)

### Backend
- **Hosting**: Vercel (global edge network)
- **Database**: AWS DynamoDB (single-table design)
- **Storage**: AWS S3 (receipt images, PDFs)
- **Functions**: AWS Lambda (serverless)
- **Receipt Parsing**: LLM-based parsing (GPT-5.5 by default, DeepSeek when enabled)
- **AI**: OpenAI GPT-4 for categorization, gpt-5.4-mini for semantic matching
- **Auth**: NextAuth.js (Google OAuth, email magic links)
- **Payments**: Stripe (AUD pricing, SCA compliant)

### Infrastructure
- **IaC**: AWS CDK (TypeScript)
- **CI/CD**: GitHub Actions
- **Monitoring**: CloudWatch, Sentry, Vercel Analytics
- **Logging**: CloudWatch Logs
- **Environments**: Development (LocalStack), Preview (Vercel), Production (AWS + Vercel)

### Data Architecture
- **Pattern**: Single-table DynamoDB design
- **Access Patterns**: 
  - `PK: USER#<userId>` → user receipts, properties, settings
  - `PK: ORG#<orgId>, SK: MEMBER#<userId>` → org members
  - `PK: ORG#<orgId>, SK: CLIENT#<clientId>` → org clients
  - `PK: CLIENT#<clientId>` → client bank transactions
  - `PK: ORG#<orgId>, SK: AUDIT#<clientId>#<reportId>` → audit reports
- **GSI1**: Secondary access patterns for queries
- **Consistency**: Single-table provides ACID transactions

# ReceiptClaimer — Full Documentation for AI Agents

> Comprehensive guide to ReceiptClaimer's Australian tax receipt tracking and audit reconciliation platform.

This is the extended version of /llms.txt. For a concise overview, see /llms.txt instead.

---

## Company Overview

**ReceiptClaimer** is an Australian SaaS platform that simplifies tax deduction tracking for two distinct markets:

1. **B2C Market**: Individual users (landlords, contractors, small businesses) tracking their own receipts
2. **B2B Market**: Accounting practitioners managing receipt reconciliation for multiple clients

**Founded**: 2024
**Location**: Australia
**Status**: Production (Phase 3: Growth - User Acquisition Focus)
**Team**: Bootstrapped, focusing on product-market fit

**Mission**: Transform manual receipt tracking and audit reconciliation into automated, AI-powered workflows that save time and maximize ATO tax refunds.

---

## Product Lines

### B2C — Personal Receipt Tracking

**Target Users**: Landlords, contractors, gig economy workers, small business owners

**Core Value Proposition**: Track receipts automatically via email, get AI categorization, and export for tax time.

#### Features (Free Plan - $0/month)

**Limits:**
- 5 receipts per month
- 1 property
- 5 email forwards per month

**Included:**
- Email forwarding to unique address (e.g., user123@receipts.receiptclaimer.com.au)
- AI-powered receipt extraction
- Manual ATO-compliant categorization
- CSV export
- Duplicate detection
- Custom categorization rules
- Access to all free calculators

#### Features (Personal Plan - $9/month or $89/year)

**Limits:**
- Unlimited receipts
- Unlimited properties
- Unlimited email forwarding

**Everything in Free, plus:**
- AI-powered automatic categorization (OpenAI GPT)
- Property analytics and cash flow tracking
- Calculator → Property integration (save calculations directly to properties)
- Bulk file upload (drag & drop multiple receipts)
- Mileage tracking with full export capabilities
- PDF export (formatted for ATO submission)
- Advanced filtering and search
- Priority email support

**Annual Savings**: 17% discount ($89 vs $119.88)

#### Use Cases (B2C)

**Rental Property Investors:**
- Track expenses across multiple properties (repairs, maintenance, agent fees, insurance)
- Property-level analytics showing profit/loss per property
- Automatic categorization of common rental expenses
- Export by property for tax return

**Contractors & Gig Economy:**
- Vehicle expense tracking with cents-per-km integration
- Tool and equipment purchases
- Travel and accommodation
- Home office deductions
- Integration with mileage calculator

**Small Business Owners:**
- GST tracking (GST inclusive/exclusive amounts)
- BAS-ready CSV exports
- Category-level spending reports
- Supplier expense tracking

---

### B2B — Audit Reconciliation for Accounting Firms

**Target Users**: Accounting firms, bookkeepers, tax agents, BAS agents serving 10-1000+ clients

**Core Value Proposition**: Reconcile client receipts against bank statements in minutes instead of hours, with AI-powered matching.

#### How It Works (B2B Audit Workflow)

1. **Organization Setup**
   - Accounting firm creates organization
   - Invites team members (owner, managers, accountants, viewers)
   - Sets up client list with codes and assignments

2. **Client Onboarding**
   - Clients either self-manage receipts (if granted access) or accountants upload on their behalf
   - Each client has separate receipt collection
   - Properties and categories configured per client

3. **Bank Statement Upload**
   - Upload CSV from NAB, CBA, Westpac (more banks coming)
   - System parses transactions (date, amount, description, category)
   - Detects transaction type (debit/credit)

4. **Automated Matching**
   - AI algorithm matches receipts to transactions (>70% accuracy)
   - Uses semantic matching (gpt-5.4-mini) for description comparison
   - Considers date proximity, amount matching, merchant name similarity
   - Assigns confidence scores to each match

5. **Manual Review**
   - Accountant reviews auto-matches
   - Confirms high-confidence matches (>80%)
   - Manually links unmatched items
   - Flags exceptions (no receipt, no transaction)

6. **Report Generation**
   - PDF audit report with match summary
   - Unmatched receipt list
   - Unmatched transaction list
   - Confidence scoring breakdown
   - Export to CSV for further analysis

7. **Compliance Documentation**
   - Store audit trail for ATO compliance
   - Historical audit access
   - Client-specific notes and exceptions

#### B2B Pricing

**Starter Plan - $199/month or $1,999/year**
- 100 clients (hard limit)
- 100 audits/month (soft limit with overage)
- 3-10 team members
- Overage: $2.50 per additional audit
- Use case: Small firms doing quarterly BAS

**Growth Plan - $399/month or $3,999/year**
- 400 clients
- 300 audits/month
- 5-20 team members
- Overage: $2.00 per additional audit
- Use case: Mid-size firms with mix of BAS frequencies

**Pro Plan - $799/month or $7,999/year**
- 1,000 clients
- 600 audits/month
- 10-50 team members
- Overage: $1.50 per additional audit
- Use case: Large firms or multi-location practices

**Enterprise Plan - Custom pricing**
- Custom client limits
- Custom audit volumes
- Unlimited team members
- Dedicated account manager
- SLA guarantees
- Custom integrations (Xero, MYOB)
- White-label options

**Annual Discount**: 15% savings (10 months for price of 12)

#### ROI Analysis (B2B)

**Manual Processing Costs:**
- Junior accountant: $50-80/hour × 3-5 hours = $150-400 per audit
- Senior accountant: $100-150/hour × 3-5 hours = $300-750 per audit
- Firm billable rate: $150-200/hour × 5 hours = $750-1,000 per audit

**ReceiptClaimer Costs:**
- Starter: $199/mo ÷ 100 audits = $1.99 per audit
- Growth: $399/mo ÷ 300 audits = $1.33 per audit
- Pro: $799/mo ÷ 600 audits = $1.20 per audit

**Annual Savings Examples:**

*Starter Plan (1,200 audits/year):*
- Manual cost: $270K - $1.8M
- ReceiptClaimer: $1,999/year
- Savings: $268K - $1.798M (135x - 900x ROI)

*Growth Plan (3,600 audits/year):*
- Manual cost: $540K - $3.6M
- ReceiptClaimer: $3,999/year
- Savings: $536K - $3.596M (134x - 899x ROI)

*Pro Plan (7,200 audits/year):*
- Manual cost: $1.08M - $7.2M
- ReceiptClaimer: $7,999/year
- Savings: $1.07M - $7.19M (134x - 898x ROI)

#### B2B Features by Role

**Organization Owner:**
- Full administrative access
- Billing management
- Delete organization
- Manage all team members
- View all clients and audits
- Run audits
- Edit receipts

**Organization Manager:**
- Manage team members (cannot delete org)
- View billing (cannot edit)
- View all clients and audits
- Assign accountants to clients
- Run audits
- Edit receipts

**Organization Accountant:**
- View all clients (org-wide visibility)
- Run audits for any client
- Edit receipts for any client
- Cannot manage team or billing
- Focus: day-to-day audit work

**Organization Viewer:**
- Read-only access to all clients
- View audit reports (cannot run new audits)
- Cannot edit receipts
- Use case: Quality control, training

**Client (if granted access):**
- View own data only (if accessLevel: 'full')
- Upload own receipts (if accessLevel: 'full')
- Cannot view other clients
- Cannot access organization settings
- Use case: Self-service receipt upload

---

## Technology Stack

### Frontend
- **Framework**: Next.js 16 (App Router)
- **UI Library**: React 19
- **Language**: TypeScript (strict mode)
- **Styling**: TailwindCSS + shadcn/ui components
- **State Management**: React Context + Server Components
- **Forms**: React Hook Form + Zod validation
- **Testing**: Vitest + Playwright (E2E)

### Backend
- **Hosting**: Vercel (global edge network)
- **Database**: AWS DynamoDB (single-table design)
- **Storage**: AWS S3 (receipt images, PDFs)
- **Functions**: AWS Lambda (serverless)
- **Receipt Parsing**: LLM-based parsing (GPT-5.5 by default, DeepSeek when enabled)
- **AI**: OpenAI GPT-4 for categorization, gpt-5.4-mini for semantic matching
- **Auth**: NextAuth.js (Google OAuth, email magic links)
- **Payments**: Stripe (AUD pricing, SCA compliant)

### Infrastructure
- **IaC**: AWS CDK (TypeScript)
- **CI/CD**: GitHub Actions
- **Monitoring**: CloudWatch, Sentry, Vercel Analytics
- **Logging**: CloudWatch Logs
- **Environments**: Development (LocalStack), Preview (Vercel), Production (AWS + Vercel)

### Data Architecture
- **Pattern**: Single-table DynamoDB design
- **Access Patterns**: 
  - `PK: USER#<userId>` → user receipts, properties, settings
  - `PK: ORG#<orgId>, SK: MEMBER#<userId>` → org members
  - `PK: ORG#<orgId>, SK: CLIENT#<clientId>` → org clients
  - `PK: CLIENT#<clientId>` → client bank transactions
  - `PK: ORG#<orgId>, SK: AUDIT#<clientId>#<reportId>` → audit reports
- **GSI1**: Secondary access patterns for queries
- **Consistency**: Single-table provides ACID transactions