# Arco Software / Faro

Entirely fictional case, no approval.

1. Company: Arco Software invests in and uses Faro software (IP.SOFT), project PRJ.1, activity ACT.1: original module development. Ordinary operations in 2025; declared option from 2025, no old agreement, extraordinary transaction or other incentive/R&D credit. Invented declarations, not external verification.
2. Rights and use: the company declares rights to employee-developed code and internal use; no outsourcing or premial event. The project description links GL.1 to original development; GL.2 is ordinary maintenance only.
3. Ledger: GL.1 development personnel EUR 100000.00, candidate income base 100000.00 and IRAP 80000.00; GL.2 maintenance EUR 10000.00, candidate bases 10000.00 each. Book total EUR 110000.00. EUR, decimal point, no FX, credit note or declared duplicates. Candidate bases are not approved fiscal judgments.
4. Documents: this note and ledger are the only simulated evidence; no real company extract, filed return, signature, timestamp or certification. Obtain corroboration for real work. No penalty protection requested.

5. Separate practice: GL.3 personnel EUR 20000.00, candidate income base 20000.00 and IRAP 16000.00. Updated book total EUR 130000.00. GL.3 activity sheet is missing: its Faro project link is undocumented. Request activity and allocation records; do not conclude the cost is ineligible.