{
  "id": "budget-2026",
  "strataCorporationId": "sc-0001",
  "fiscalYearStart": "2026-01-01",
  "fiscalYearEnd": "2026-12-31",
  "status": "approved",
  "approvedByResolutionId": "res-2026-03",
  "lineItems": [
    {
      "category": "Insurance",
      "kind": "expense",
      "fundId": "fund-operating",
      "amount": {
        "amount": "96000.00",
        "currency": "CAD"
      }
    },
    {
      "category": "Contribution to CRF",
      "kind": "expense",
      "fundId": "fund-operating",
      "amount": {
        "amount": "60000.00",
        "currency": "CAD"
      }
    },
    {
      "category": "Strata fees",
      "kind": "income",
      "fundId": "fund-operating",
      "amount": {
        "amount": "288000.00",
        "currency": "CAD"
      }
    }
  ]
}