# USG Invoice Source Analysis (Caro) - 2026-05-07

Source analyzed:
- `/var/www/html/flask_server/storage/applicants/caro_penuela/intake/proof_dropbox/usg_contractor/invoices/Caro invoices summary.xlsx`

## Scope
The Excel summary contains payable invoices for two billing entities associated with Carolina's services to USG:
- `Lady Carolina Penuela Pinto`
- `PHIXEL MANUFACTURING SOLUTIONS PTY LTD`

## Results
- Total invoice records: **87**
- Global date range: **2024-09-01** to **2026-05-04**

### 1) Lady Carolina Penuela Pinto
- Records: **77**
- Gross total: **AUD 99,752.59**
- Net total: **AUD 99,747.08**
- GST total: **AUD 5.51**
- Date range: **2024-11-04** to **2026-05-04**

### 2) PHIXEL MANUFACTURING SOLUTIONS PTY LTD
- Records: **10**
- Gross total: **AUD 13,975.50**
- Net total: **AUD 12,705.00**
- GST total: **AUD 1,270.50**
- Date range: **2024-09-01** to **2024-11-01**

## Interpretation for certification
- The evidence supports a transition from invoicing via **PHIXEL** (early period) to invoicing under **Carolina's own ABN** (later/ongoing period).
- The records show continuity of paid service delivery to USG across the stated period.
- This structure supports wording in the letter as **part-time, invoice-based contractor services**, with continuity demonstrated by invoices and remittances.