How record and report cms true-up are reshaped as AGI capability advances.

Read as an executable program — the work decomposed into Code, Generative, Agentic, and Human.
Record and report CMS true-up sits inside a larger value-flow — 1 parent structure it composes into. The hierarchy is grounding, not the story: it tells you which aggregate exposure Record and report CMS true-up inherits.
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Trigger: The close of the plan year or the receipt of preliminary settlement data from CMS initiates the reconciliation cycle.
Outcome: Final financial true-up adjustments are posted to the general ledger and formal reconciliation reports are accepted by CMS.