diff --git a/golden/expected_osv_parse/synthetic/s40_flat_header_account.json b/golden/expected_osv_parse/synthetic/s40_flat_header_account.json
index aaa1295..2110597 100644
--- a/golden/expected_osv_parse/synthetic/s40_flat_header_account.json
+++ b/golden/expected_osv_parse/synthetic/s40_flat_header_account.json
@@ -1,8 +1,170 @@
 {
-  "status": "error",
-  "error": {
-    "code": "INVALID_FORMAT",
-    "message": "лист «Лист_1», шаг «иерархия строк»: иерархия строк не определена"
+  "schema_version": "2.0",
+  "service": {
+    "name": "tabular-parser"
   },
-  "metrics": {}
+  "status": "done",
+  "metrics": {
+    "rows": 3,
+    "warnings": []
+  },
+  "documents": [
+    {
+      "document_type": "OSV",
+      "locator": "sheet:Лист_1",
+      "status": "done",
+      "warnings": [
+        {
+          "code": "OSV_HIERARCHY_BY_HEADER_ACCOUNT",
+          "severity": "info",
+          "message": "иерархия строк — плоский список под счётом шапки (header_account)"
+        },
+        {
+          "code": "OSV_HEADER",
+          "severity": "info",
+          "message": "тип выводимых данных (БУ/НУ/сумма) в шапке не найден"
+        },
+        {
+          "code": "OSV_HEADER",
+          "severity": "info",
+          "message": "валюта в шапке не найдена"
+        }
+      ],
+      "header": {
+        "organization_name": "ООО \"Товарное хозяйство\"",
+        "organization_inn": null,
+        "account_code_raw": "76.Н.1",
+        "period_text": "2025 г.",
+        "period_year": 2025,
+        "period_quarter": "Q4",
+        "is_cumulative": true,
+        "period_start": "2025-01-01",
+        "period_end": "2025-12-31",
+        "is_from_year_start": true,
+        "data_type": null,
+        "currency": null,
+        "header_variant": 1
+      },
+      "group_schema": [
+        {
+          "type": "ACCOUNT",
+          "name": "Субконто"
+        },
+        {
+          "type": "COUNTERPARTY",
+          "name": "Контрагенты"
+        }
+      ],
+      "columns": {
+        "opening_debit": "B",
+        "opening_credit": "C",
+        "turnover_debit": "D",
+        "turnover_credit": "E",
+        "closing_debit": "F",
+        "closing_credit": "G"
+      },
+      "rows": [
+        {
+          "row_number": 11,
+          "level": 0,
+          "parent_row_number": null,
+          "row_value": "Август - Агро ООО",
+          "group_type": "COUNTERPARTY",
+          "group_name": "Контрагенты",
+          "account_code_raw": "76.Н.1",
+          "counterparty_name": "Август - Агро ООО",
+          "counterparty_inn": null,
+          "data_type": null,
+          "opening_debit": "1000.00",
+          "opening_credit": null,
+          "turnover_debit": "500.00",
+          "turnover_credit": "300.00",
+          "closing_debit": "1200.00",
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 12,
+          "level": 0,
+          "parent_row_number": null,
+          "row_value": "АВИС ООО",
+          "group_type": "COUNTERPARTY",
+          "group_name": "Контрагенты",
+          "account_code_raw": "76.Н.1",
+          "counterparty_name": "АВИС ООО",
+          "counterparty_inn": null,
+          "data_type": null,
+          "opening_debit": null,
+          "opening_credit": "200.00",
+          "turnover_debit": "100.00",
+          "turnover_credit": "400.00",
+          "closing_debit": null,
+          "closing_credit": "500.00",
+          "extra": null
+        },
+        {
+          "row_number": 13,
+          "level": 0,
+          "parent_row_number": null,
+          "row_value": "Агроаспект ООО",
+          "group_type": "COUNTERPARTY",
+          "group_name": "Контрагенты",
+          "account_code_raw": "76.Н.1",
+          "counterparty_name": "Агроаспект ООО",
+          "counterparty_inn": null,
+          "data_type": null,
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "50.00",
+          "turnover_credit": "50.00",
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 14,
+          "level": 0,
+          "parent_row_number": null,
+          "row_value": "Итого развернутое",
+          "group_type": "TOTAL",
+          "group_name": null,
+          "account_code_raw": null,
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": null,
+          "opening_debit": "1000.00",
+          "opening_credit": "200.00",
+          "turnover_debit": "650.00",
+          "turnover_credit": "750.00",
+          "closing_debit": "1200.00",
+          "closing_credit": "500.00",
+          "extra": null
+        },
+        {
+          "row_number": 15,
+          "level": 0,
+          "parent_row_number": null,
+          "row_value": "Итого",
+          "group_type": "TOTAL",
+          "group_name": null,
+          "account_code_raw": null,
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": null,
+          "opening_debit": "800.00",
+          "opening_credit": null,
+          "turnover_debit": "650.00",
+          "turnover_credit": "750.00",
+          "closing_debit": "700.00",
+          "closing_credit": null,
+          "extra": null
+        }
+      ],
+      "checks": {
+        "total_row_matches_root": true,
+        "balance_identity_violations": [],
+        "parent_sum_violations": []
+      }
+    }
+  ]
 }
diff --git a/golden/expected_osv_parse/synthetic/s41_flat_chart_of_accounts.json b/golden/expected_osv_parse/synthetic/s41_flat_chart_of_accounts.json
index aaa1295..d8667f5 100644
--- a/golden/expected_osv_parse/synthetic/s41_flat_chart_of_accounts.json
+++ b/golden/expected_osv_parse/synthetic/s41_flat_chart_of_accounts.json
@@ -1,8 +1,151 @@
 {
-  "status": "error",
-  "error": {
-    "code": "INVALID_FORMAT",
-    "message": "лист «Лист_1», шаг «иерархия строк»: иерархия строк не определена"
+  "schema_version": "2.0",
+  "service": {
+    "name": "tabular-parser"
   },
-  "metrics": {}
+  "status": "done",
+  "metrics": {
+    "rows": 2,
+    "warnings": []
+  },
+  "documents": [
+    {
+      "document_type": "OSV",
+      "locator": "sheet:Лист_1",
+      "status": "done",
+      "warnings": [
+        {
+          "code": "OSV_HIERARCHY_BY_HEADER_ACCOUNT",
+          "severity": "info",
+          "message": "иерархия строк — плоский список под счётом шапки (header_account)"
+        },
+        {
+          "code": "OSV_HEADER",
+          "severity": "info",
+          "message": "тип выводимых данных (БУ/НУ/сумма) в шапке не найден"
+        },
+        {
+          "code": "OSV_HEADER",
+          "severity": "info",
+          "message": "валюта в шапке не найдена"
+        }
+      ],
+      "header": {
+        "organization_name": "ООО Хреновская Нива",
+        "organization_inn": null,
+        "account_code_raw": "60",
+        "period_text": "2 Квартал 2026 г.",
+        "period_year": 2026,
+        "period_quarter": "Q2",
+        "is_cumulative": false,
+        "period_start": "2026-04-01",
+        "period_end": "2026-06-30",
+        "is_from_year_start": false,
+        "data_type": null,
+        "currency": null,
+        "header_variant": 1
+      },
+      "group_schema": [
+        {
+          "type": "ACCOUNT",
+          "name": "Субконто"
+        },
+        {
+          "type": "COUNTERPARTY",
+          "name": "Организации"
+        }
+      ],
+      "columns": {
+        "opening_debit": "B",
+        "opening_credit": "C",
+        "turnover_debit": "D",
+        "turnover_credit": "E",
+        "closing_debit": "F",
+        "closing_credit": "G"
+      },
+      "rows": [
+        {
+          "row_number": 7,
+          "level": 0,
+          "parent_row_number": null,
+          "row_value": "Автодор-Платные Дороги ООО",
+          "group_type": "COUNTERPARTY",
+          "group_name": "Организации",
+          "account_code_raw": "60",
+          "counterparty_name": "Автодор-Платные Дороги ООО",
+          "counterparty_inn": null,
+          "data_type": null,
+          "opening_debit": "820.21",
+          "opening_credit": null,
+          "turnover_debit": "5000.00",
+          "turnover_credit": "4991.00",
+          "closing_debit": "829.21",
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 8,
+          "level": 0,
+          "parent_row_number": null,
+          "row_value": "АГРОПРОФИ ООО",
+          "group_type": "COUNTERPARTY",
+          "group_name": "Организации",
+          "account_code_raw": "60",
+          "counterparty_name": "АГРОПРОФИ ООО",
+          "counterparty_inn": null,
+          "data_type": null,
+          "opening_debit": null,
+          "opening_credit": "2763.79",
+          "turnover_debit": null,
+          "turnover_credit": null,
+          "closing_debit": null,
+          "closing_credit": "2763.79",
+          "extra": null
+        },
+        {
+          "row_number": 9,
+          "level": 0,
+          "parent_row_number": null,
+          "row_value": "Итого развернутое",
+          "group_type": "TOTAL",
+          "group_name": null,
+          "account_code_raw": null,
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": null,
+          "opening_debit": "820.21",
+          "opening_credit": "2763.79",
+          "turnover_debit": "5000.00",
+          "turnover_credit": "4991.00",
+          "closing_debit": "829.21",
+          "closing_credit": "2763.79",
+          "extra": null
+        },
+        {
+          "row_number": 10,
+          "level": 0,
+          "parent_row_number": null,
+          "row_value": "Итого",
+          "group_type": "TOTAL",
+          "group_name": null,
+          "account_code_raw": null,
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": null,
+          "opening_debit": null,
+          "opening_credit": "1943.58",
+          "turnover_debit": "5000.00",
+          "turnover_credit": "4991.00",
+          "closing_debit": null,
+          "closing_credit": "1934.58",
+          "extra": null
+        }
+      ],
+      "checks": {
+        "total_row_matches_root": true,
+        "balance_identity_violations": [],
+        "parent_sum_violations": []
+      }
+    }
+  ]
 }
diff --git a/osv/synthetic/s40_flat_header_account.xlsx b/osv/synthetic/s40_flat_header_account.xlsx
index 5f201a3..f16d040 100644
Binary files a/osv/synthetic/s40_flat_header_account.xlsx and b/osv/synthetic/s40_flat_header_account.xlsx differ
diff --git a/osv/synthetic/s41_flat_chart_of_accounts.xlsx b/osv/synthetic/s41_flat_chart_of_accounts.xlsx
index 258c5f4..2757364 100644
Binary files a/osv/synthetic/s41_flat_chart_of_accounts.xlsx and b/osv/synthetic/s41_flat_chart_of_accounts.xlsx differ