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 "citation": "@misc{levelbench_100_2026,\n  title  = {LevelBench-100 (v4.1): AI Accounting, Fractional CFO & Operations Benchmark + 15 Anonymized SMB Client Close Case Studies},\n  author = {Yang, Sam and Goldsmith, Lewis and Level},\n  year   = {2026},\n  url    = {https://levelcfo.com/benchmarks/agentic-accounting/},\n  note   = {Level Personal, Academic & Non-Commercial Evaluation License v1.0. Commercial use requires license from sam@levelcfo.com}\n}",
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