Find overlapping reporting periods

Inputs: [FILE SCHEMAS], [DATE FIELDS], [REPORTING RULE]. Define inclusive and exclusive boundaries, time zones and how partial periods are marked. Propose a read-only overlap detection query or spreadsheet formula. Output: A period map, exception rows and reconciliation method. Check: Adjacent periods neither overlap nor leave unexplained gaps. If essential information is missing, identify it rather than filling the gap with a guess. Include an example crossing a time-zone or daylight-saving boundary when relevant to the rules.