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..aaa1295
--- /dev/null
+++ b/golden/expected_osv_parse/synthetic/s40_flat_header_account.json
@@ -0,0 +1,8 @@
+{
+  "status": "error",
+  "error": {
+    "code": "INVALID_FORMAT",
+    "message": "лист «Лист_1», шаг «иерархия строк»: иерархия строк не определена"
+  },
+  "metrics": {}
+}
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..aaa1295
--- /dev/null
+++ b/golden/expected_osv_parse/synthetic/s41_flat_chart_of_accounts.json
@@ -0,0 +1,8 @@
+{
+  "status": "error",
+  "error": {
+    "code": "INVALID_FORMAT",
+    "message": "лист «Лист_1», шаг «иерархия строк»: иерархия строк не определена"
+  },
+  "metrics": {}
+}
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..ad11ab2
--- /dev/null
+++ b/golden/expected_osv_parse/synthetic/s42_subaccounts_totals_reversed.json
@@ -0,0 +1,204 @@
+{
+  "schema_version": "2.0",
+  "service": {
+    "name": "tabular-parser"
+  },
+  "status": "needs_check",
+  "metrics": {
+    "rows": 5,
+    "warnings": []
+  },
+  "documents": [
+    {
+      "document_type": "OSV",
+      "locator": "sheet:Лист_1",
+      "status": "needs_check",
+      "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": "код счёта «76.2» взят из первой строки-счёта таблицы: в шапке «по счету …» нет"
+        },
+        {
+          "code": "OSV_BALANCE_IDENTITY",
+          "severity": "info",
+          "message": "§1.4: сальдо на начало + обороты ≠ сальдо на конец (±0.01): строки 14"
+        },
+        {
+          "code": "OSV_PARENT_SUM",
+          "severity": "info",
+          "message": "§1.4: суммы родителя ≠ сумме детей (±0.01): строки 13"
+        }
+      ],
+      "header": {
+        "organization_name": "ООО \"Товарное хозяйство\"",
+        "organization_inn": null,
+        "account_code_raw": "76.2",
+        "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": null,
+          "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": null,
+          "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": null,
+          "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": null,
+          "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": 2,
+          "parent_row_number": 13,
+          "row_value": "Итого развернутое",
+          "group_type": "OTHER",
+          "group_name": null,
+          "account_code_raw": "76.Н.1",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": null,
+          "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": null,
+          "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": [
+          14
+        ],
+        "parent_sum_violations": [
+          13
+        ]
+      }
+    }
+  ]
+}
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..1413728
--- /dev/null
+++ b/golden/expected_osv_parse/synthetic/s43_subkonto_unnamed_60.json
@@ -0,0 +1,166 @@
+{
+  "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"
+        }
+      ],
+      "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": null,
+          "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 Знаменских А.И.",
+          "group_type": "OTHER",
+          "group_name": null,
+          "account_code_raw": "60.01",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": null,
+          "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": "OTHER",
+          "group_name": null,
+          "account_code_raw": "60.01",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": null,
+          "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": null,
+          "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": null,
+          "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..ef89306
--- /dev/null
+++ b/golden/expected_osv_parse/synthetic/s44_subkonto_unnamed_10.json
@@ -0,0 +1,166 @@
+{
+  "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"
+        }
+      ],
+      "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": null,
+          "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": null,
+          "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": null,
+          "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": null,
+          "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": null,
+          "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/s40_flat_header_account.xlsx b/osv/synthetic/s40_flat_header_account.xlsx
new file mode 100644
index 0000000..5f201a3
Binary files /dev/null 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
new file mode 100644
index 0000000..258c5f4
Binary files /dev/null and b/osv/synthetic/s41_flat_chart_of_accounts.xlsx differ
diff --git a/osv/synthetic/s42_subaccounts_totals_reversed.xlsx b/osv/synthetic/s42_subaccounts_totals_reversed.xlsx
new file mode 100644
index 0000000..e6dc7f5
Binary files /dev/null and b/osv/synthetic/s42_subaccounts_totals_reversed.xlsx differ
diff --git a/osv/synthetic/s43_subkonto_unnamed_60.xlsx b/osv/synthetic/s43_subkonto_unnamed_60.xlsx
new file mode 100644
index 0000000..43114b8
Binary files /dev/null and b/osv/synthetic/s43_subkonto_unnamed_60.xlsx differ
diff --git a/osv/synthetic/s44_subkonto_unnamed_10.xlsx b/osv/synthetic/s44_subkonto_unnamed_10.xlsx
new file mode 100644
index 0000000..46da380
Binary files /dev/null and b/osv/synthetic/s44_subkonto_unnamed_10.xlsx differ