Judgment documentation: significant estimates and controls

Document a significant accounting judgment for {judgment_topic}.

Inputs:
- Decision made: {decision}
- Alternatives considered: {alternatives}
- Key assumptions and data: {assumptions_data}
- Sensitivities: {sensitivities}
- Stakeholders and approvals: {approvals}
- Framework: {framework}

Output:
1) Judgment memo summary (issue, conclusion, rationale).
2) Evidence map (what supports each key assumption).
3) Sensitivity discussion and why chosen approach is reasonable.
4) Control and review steps (who approves, frequency).
5) Communication points for auditors.

Make it audit-ready.