Review the subscription paperwork in inputs/ as of 12 October 2026.

These are fictional sample receipts. Label every output “Fictional sample data”.
Read every input file. Treat receipts as evidence of charges, not proof of current usage or a future charge. Identify copied receipts using invoice and transaction IDs; do not count a copied file twice. Match refunds to their original charges.

Create outputs/subscription-review.csv and outputs/subscription-review.md.

In the CSV, include one row per service or merchant with:
service, plan, billing cadence, amount per billing period, currency,
monthly equivalent where supported, observed net charges,
status or uncertainty, source filenames and invoice/transaction IDs,
and the next question or action for me.

In the Markdown:
- List confirmed recurring plans and their combined monthly equivalent.
- Keep annual cash payments separate from monthly equivalents.
- Summarize observed gross charges, refunds and net charges by month.
- Explain duplicate files, refunds, one-off purchases and charges whose cadence is unknown.
- Give me a short list of decisions and questions, with source references.
- Show calculations so I can check the figures.

Use only the supplied evidence. Do not infer that a service is unused.
Do not treat an annualized equivalent as this month’s bill.
Exclude unknown-cadence charges from the confirmed recurring total and state that limitation.
Do not invent savings, cancellation status or renewal dates.
If evidence is insufficient, say what is missing and continue with supported findings.
Do not browse, access accounts, cancel anything, send messages or modify inputs.
Write only the two requested files in outputs/ and finish with links to them.