diff --git a/golden/expected_osv_parse/synthetic/s40_flat_header_account.json b/golden/expected_osv_parse/synthetic/s40_flat_header_account.json
new file mode 100644
index 0000000..1c6ec33
--- /dev/null
+++ b/golden/expected_osv_parse/synthetic/s40_flat_header_account.json
@@ -0,0 +1,175 @@
+{
+  "schema_version": "2.0",
+  "service": {
+    "name": "tabular-parser"
+  },
+  "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"
+        },
+        {
+          "code": "OSV_HEADER",
+          "severity": "info",
+          "message": "вид данных в шапке не указан — строки без метки приняты как БУ"
+        }
+      ],
+      "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": "BU",
+          "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": "BU",
+          "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": "BU",
+          "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": "BU",
+          "opening_debit": "1000.00",
+          "opening_credit": "200.00",
+          "turnover_debit": null,
+          "turnover_credit": null,
+          "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": "BU",
+          "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
new file mode 100644
index 0000000..7791aff
--- /dev/null
+++ b/golden/expected_osv_parse/synthetic/s41_flat_chart_of_accounts.json
@@ -0,0 +1,156 @@
+{
+  "schema_version": "2.0",
+  "service": {
+    "name": "tabular-parser"
+  },
+  "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"
+        },
+        {
+          "code": "OSV_HEADER",
+          "severity": "info",
+          "message": "вид данных в шапке не указан — строки без метки приняты как БУ"
+        }
+      ],
+      "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": "BU",
+          "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": "BU",
+          "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": "BU",
+          "opening_debit": "820.21",
+          "opening_credit": "2763.79",
+          "turnover_debit": null,
+          "turnover_credit": null,
+          "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": "BU",
+          "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/golden/expected_osv_parse/synthetic/s42_subaccounts_totals_reversed.json b/golden/expected_osv_parse/synthetic/s42_subaccounts_totals_reversed.json
new file mode 100644
index 0000000..40043bd
--- /dev/null
+++ b/golden/expected_osv_parse/synthetic/s42_subaccounts_totals_reversed.json
@@ -0,0 +1,190 @@
+{
+  "schema_version": "2.0",
+  "service": {
+    "name": "tabular-parser"
+  },
+  "status": "done",
+  "metrics": {
+    "rows": 4,
+    "warnings": []
+  },
+  "documents": [
+    {
+      "document_type": "OSV",
+      "locator": "sheet:Лист_1",
+      "status": "done",
+      "warnings": [
+        {
+          "code": "OSV_HIERARCHY_BY_ACCOUNT_PATTERN",
+          "severity": "info",
+          "message": "иерархия строк — по кодам счетов (account_pattern)"
+        },
+        {
+          "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"
+        },
+        {
+          "code": "OSV_HEADER",
+          "severity": "info",
+          "message": "вид данных в шапке не указан — строки без метки приняты как БУ"
+        }
+      ],
+      "header": {
+        "organization_name": "ООО \"Товарное хозяйство\"",
+        "organization_inn": null,
+        "account_code_raw": "76",
+        "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"
+        }
+      ],
+      "columns": {
+        "opening_debit": "B",
+        "opening_credit": "C",
+        "turnover_debit": "D",
+        "turnover_credit": "E",
+        "closing_debit": "F",
+        "closing_credit": "G"
+      },
+      "rows": [
+        {
+          "row_number": 10,
+          "level": 0,
+          "parent_row_number": null,
+          "row_value": "76.2",
+          "group_type": "ACCOUNT",
+          "group_name": "Субконто",
+          "account_code_raw": "76.2",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": "1000.00",
+          "opening_credit": null,
+          "turnover_debit": null,
+          "turnover_credit": "1000.00",
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 11,
+          "level": 0,
+          "parent_row_number": null,
+          "row_value": "76.5",
+          "group_type": "ACCOUNT",
+          "group_name": "Субконто",
+          "account_code_raw": "76.5",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": "300.00",
+          "turnover_debit": "700.00",
+          "turnover_credit": "600.00",
+          "closing_debit": null,
+          "closing_credit": "200.00",
+          "extra": null
+        },
+        {
+          "row_number": 12,
+          "level": 0,
+          "parent_row_number": null,
+          "row_value": "76.Н",
+          "group_type": "ACCOUNT",
+          "group_name": "Субконто",
+          "account_code_raw": "76.Н",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "5000.00",
+          "turnover_credit": "5000.00",
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 13,
+          "level": 1,
+          "parent_row_number": 12,
+          "row_value": "76.Н.1",
+          "group_type": "ACCOUNT",
+          "group_name": "Субконто",
+          "account_code_raw": "76.Н.1",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "5000.00",
+          "turnover_credit": "5000.00",
+          "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": "BU",
+          "opening_debit": "1000.00",
+          "opening_credit": "300.00",
+          "turnover_debit": null,
+          "turnover_credit": null,
+          "closing_debit": null,
+          "closing_credit": "200.00",
+          "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": "BU",
+          "opening_debit": "700.00",
+          "opening_credit": null,
+          "turnover_debit": "5700.00",
+          "turnover_credit": "6600.00",
+          "closing_debit": null,
+          "closing_credit": "200.00",
+          "extra": null
+        }
+      ],
+      "checks": {
+        "total_row_matches_root": true,
+        "balance_identity_violations": [],
+        "parent_sum_violations": []
+      }
+    }
+  ]
+}
diff --git a/golden/expected_osv_parse/synthetic/s43_subkonto_unnamed_60.json b/golden/expected_osv_parse/synthetic/s43_subkonto_unnamed_60.json
new file mode 100644
index 0000000..a88bc8f
--- /dev/null
+++ b/golden/expected_osv_parse/synthetic/s43_subkonto_unnamed_60.json
@@ -0,0 +1,176 @@
+{
+  "schema_version": "2.0",
+  "service": {
+    "name": "tabular-parser"
+  },
+  "status": "done",
+  "metrics": {
+    "rows": 3,
+    "warnings": []
+  },
+  "documents": [
+    {
+      "document_type": "OSV",
+      "locator": "sheet:Лист_1",
+      "status": "done",
+      "warnings": [
+        {
+          "code": "OSV_HIERARCHY_BY_INDENT",
+          "severity": "info",
+          "message": "иерархия строк — по отступам (indent)"
+        },
+        {
+          "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"
+        },
+        {
+          "code": "OSV_HEADER",
+          "severity": "info",
+          "message": "вид данных в шапке не указан — строки без метки приняты как БУ"
+        },
+        {
+          "code": "OSV_ROWS",
+          "severity": "info",
+          "message": "вид субконто в шапке не назван: строки аналитики счёта 60.01 приняты за контрагентов по плану счетов — проверьте"
+        }
+      ],
+      "header": {
+        "organization_name": "ООО \"Октябрьское\"",
+        "organization_inn": null,
+        "account_code_raw": "60",
+        "period_text": "9 месяцев 2024 г.",
+        "period_year": 2024,
+        "period_quarter": "Q3",
+        "is_cumulative": true,
+        "period_start": "2024-01-01",
+        "period_end": "2024-09-30",
+        "is_from_year_start": true,
+        "data_type": null,
+        "currency": null,
+        "header_variant": 1
+      },
+      "group_schema": [
+        {
+          "type": "ACCOUNT",
+          "name": "Субконто"
+        }
+      ],
+      "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": "60.01",
+          "group_type": "ACCOUNT",
+          "group_name": "Субконто",
+          "account_code_raw": "60.01",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": "34618000.00",
+          "opening_credit": null,
+          "turnover_debit": "4236500.00",
+          "turnover_credit": "38854500.00",
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 8,
+          "level": 1,
+          "parent_row_number": 7,
+          "row_value": "ИП Иванов А.А.",
+          "group_type": "COUNTERPARTY",
+          "group_name": null,
+          "account_code_raw": "60.01",
+          "counterparty_name": "ИП Иванов А.А.",
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": "34618000.00",
+          "opening_credit": null,
+          "turnover_debit": null,
+          "turnover_credit": "34618000.00",
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 9,
+          "level": 1,
+          "parent_row_number": 7,
+          "row_value": "ООО \"ЭСТЕТ ОМСК\"",
+          "group_type": "COUNTERPARTY",
+          "group_name": null,
+          "account_code_raw": "60.01",
+          "counterparty_name": "ООО \"ЭСТЕТ ОМСК\"",
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "4236500.00",
+          "turnover_credit": "4236500.00",
+          "closing_debit": null,
+          "closing_credit": null,
+          "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": "BU",
+          "opening_debit": "34618000.00",
+          "opening_credit": null,
+          "turnover_debit": "4236500.00",
+          "turnover_credit": "38854500.00",
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 11,
+          "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": "BU",
+          "opening_debit": "34618000.00",
+          "opening_credit": null,
+          "turnover_debit": "4236500.00",
+          "turnover_credit": "38854500.00",
+          "closing_debit": null,
+          "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/s44_subkonto_unnamed_10.json b/golden/expected_osv_parse/synthetic/s44_subkonto_unnamed_10.json
new file mode 100644
index 0000000..4f0de92
--- /dev/null
+++ b/golden/expected_osv_parse/synthetic/s44_subkonto_unnamed_10.json
@@ -0,0 +1,171 @@
+{
+  "schema_version": "2.0",
+  "service": {
+    "name": "tabular-parser"
+  },
+  "status": "done",
+  "metrics": {
+    "rows": 3,
+    "warnings": []
+  },
+  "documents": [
+    {
+      "document_type": "OSV",
+      "locator": "sheet:Лист_1",
+      "status": "done",
+      "warnings": [
+        {
+          "code": "OSV_HIERARCHY_BY_INDENT",
+          "severity": "info",
+          "message": "иерархия строк — по отступам (indent)"
+        },
+        {
+          "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"
+        },
+        {
+          "code": "OSV_HEADER",
+          "severity": "info",
+          "message": "вид данных в шапке не указан — строки без метки приняты как БУ"
+        }
+      ],
+      "header": {
+        "organization_name": "ООО \"Октябрьское\"",
+        "organization_inn": null,
+        "account_code_raw": "10",
+        "period_text": "9 месяцев 2024 г.",
+        "period_year": 2024,
+        "period_quarter": "Q3",
+        "is_cumulative": true,
+        "period_start": "2024-01-01",
+        "period_end": "2024-09-30",
+        "is_from_year_start": true,
+        "data_type": null,
+        "currency": null,
+        "header_variant": 1
+      },
+      "group_schema": [
+        {
+          "type": "ACCOUNT",
+          "name": "Субконто"
+        }
+      ],
+      "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": "10.01",
+          "group_type": "ACCOUNT",
+          "group_name": "Субконто",
+          "account_code_raw": "10.01",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": "34618000.00",
+          "opening_credit": null,
+          "turnover_debit": "4236500.00",
+          "turnover_credit": "38854500.00",
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 8,
+          "level": 1,
+          "parent_row_number": 7,
+          "row_value": "Мука пшеничная",
+          "group_type": "OTHER",
+          "group_name": null,
+          "account_code_raw": "10.01",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": "34618000.00",
+          "opening_credit": null,
+          "turnover_debit": null,
+          "turnover_credit": "34618000.00",
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 9,
+          "level": 1,
+          "parent_row_number": 7,
+          "row_value": "Сахар-песок",
+          "group_type": "OTHER",
+          "group_name": null,
+          "account_code_raw": "10.01",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "4236500.00",
+          "turnover_credit": "4236500.00",
+          "closing_debit": null,
+          "closing_credit": null,
+          "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": "BU",
+          "opening_debit": "34618000.00",
+          "opening_credit": null,
+          "turnover_debit": "4236500.00",
+          "turnover_credit": "38854500.00",
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 11,
+          "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": "BU",
+          "opening_debit": "34618000.00",
+          "opening_credit": null,
+          "turnover_debit": "4236500.00",
+          "turnover_credit": "38854500.00",
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        }
+      ],
+      "checks": {
+        "total_row_matches_root": true,
+        "balance_identity_violations": [],
+        "parent_sum_violations": []
+      }
+    }
+  ]
+}
diff --git a/osv/synthetic/README.md b/osv/synthetic/README.md
index 96289ea..b527857 100644
--- a/osv/synthetic/README.md
+++ b/osv/synthetic/README.md
@@ -57,6 +57,11 @@ cd tabular-parser/api
 | `s30_val_kol_vo_materials.xlsx` | счёт 10 (вариант 2, номенклатура): материал «Вал» без точки, под материалами строки «Кол-во» (AURORA-1663) | «Вал» — обычная строка (`data_type` шапки, `OTHER`), «Кол-во» — `QUANTITY`, `done` |
 | `s31_rows_below_total.xlsx` | под «Итого» дописаны «Ответственный:», блок «ООО Альфа (ГК)» с числами и строка «Итого по ГК» (AURORA-1664) | таблица кончается на первой «Итого», хвост вне документа, предупреждение «ниже таблицы … есть числа», `done` |
 | `s32_total_with_suffix.xlsx` | итоговая строка подписана «Итого по счету 60», точного «Итого» нет (I-1: правило `total_row` — запасное после `total_row_exact`) | `TOTAL` — последняя строка, `done` |
+| `s40_flat_header_account.xlsx` | плоская форма 1С (#59, AURORA-1661): «по счету: 76.Н.1» с двоеточием, вид аналитики «Контрагенты» строкой между названием и периодом, организация ниже периода; строк-счетов нет, без outline и отступов; «Итого развернутое» перед «Итого» | `account_code_raw=76.Н.1`, `hierarchy=header_account`, строки `COUNTERPARTY`, «Итого развернутое» и «Итого» — `TOTAL`, `done` |
+| `s41_flat_chart_of_accounts.xlsx` | плоская форма: вид аналитики «Организации», период «за 2 Квартал 2026 г. План счетов ООО Хреновская Нива» одной строкой, «Итого развернутое» перед «Итого» | организация из хвоста «План счетов», `account_code_raw=60`, `Q2`/2026, `hierarchy=header_account`, строки `COUNTERPARTY` без предупреждения о виде субконто, `done` |
+| `s42_subaccounts_totals_reversed.xlsx` | под счётом 76 в шапке идут строки-субсчета «76.2», «76.5», «76.Н», «76.Н.1» (корня «76» нет), «Итого развернутое» перед «Итого» | `account_code_raw=76`, «Итого развернутое» — `TOTAL`, сверка по основной «Итого», `done` |
+| `s43_subkonto_unnamed_60.xlsx` | счёт 60: корень «60.01» и два элемента аналитики с отступом, вид субконто в шапке не назван; «Итого» перед «Итого развернутое» | `hierarchy=indent`, подстроки — `COUNTERPARTY` по плану счетов с предупреждением `OSV_ROWS`, `done` |
+| `s44_subkonto_unnamed_10.xlsx` | то же, что `s43`, но счёт 10 (материалы «Мука пшеничная», «Сахар-песок») | счёт 10 не расчётный: подстроки остаются `OTHER` без имени, предупреждения нет, `done` |
 
 `s17`–`s19` — регрессия извлечения ИНН из текста (issue #9). `s14`–`s16` добавлены тестом покрытия словарей `tabular-parser` (`rules/*.yaml`, решение R-22): каждая запись словаря
 должна сработать на реальных или синтетических файлах; эти файлы закрывают записи, которых нет в реальных ОСВ.
diff --git a/osv/synthetic/s40_flat_header_account.xlsx b/osv/synthetic/s40_flat_header_account.xlsx
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diff --git a/osv/synthetic/s41_flat_chart_of_accounts.xlsx b/osv/synthetic/s41_flat_chart_of_accounts.xlsx
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index 0000000..258c5f4
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diff --git a/osv/synthetic/s42_subaccounts_totals_reversed.xlsx b/osv/synthetic/s42_subaccounts_totals_reversed.xlsx
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index 0000000..e6dc7f5
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diff --git a/osv/synthetic/s43_subkonto_unnamed_60.xlsx b/osv/synthetic/s43_subkonto_unnamed_60.xlsx
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index 0000000..3901eba
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diff --git a/osv/synthetic/s44_subkonto_unnamed_10.xlsx b/osv/synthetic/s44_subkonto_unnamed_10.xlsx
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