--- id: DOM-ACC-BAT-005 title: Revenue Recognition Schedule realises: CON-ACC-BAT-005 product_area: accounting module: batches revision: 1 status: draft design_intent: proposed implementation_evidence: observed source_sha: services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8 react-console: baf6dae382d6f41dce976c7f848667ccc37e076f owned_by: SVC-ACC-BAT-batches readable_by: [] lifecycle: STATE-ACC-BAT-005 custom_fields: none identity: >- A revenue plan is keyed by workspace, posting generation and source-derived schedule identity. Reposting may repeat the source identity under a new generation. Entry position identifies each dated release within its plan. attributes: - name: 'posting, batch and business unit' kind: reference required: true computed: false notes: >- The owning generation and its collection and financial entity; schedule account references are constrained to that entity. - name: source document and line kind: reference required: true computed: false notes: >- The originating deferred document and applicable line; correction schedules retain the source context they adjust. - name: total kind: money required: true computed: true notes: >- The generation amount is distributed into persisted entry amounts; no header total column exists. Invoice generation currently uses the tax-inclusive line amount. - name: deferred and revenue accounts kind: reference required: false computed: false notes: >- Nullable header references. Recognition obtains each required account from the entry override or the schedule header. - name: revenue splits kind: collection required: false computed: false notes: >- Bounded allocation data describing the revenue accounts released alongside each scheduled amount. - name: status kind: enum required: true computed: false notes: >- Open and Recognized track recognition; Void retires an open plan on unposting. Cancelled is retained vocabulary without an established native writer. - name: entries kind: collection required: true computed: false notes: >- Persisted dated amounts and per-entry status. Period generation is capped at sixty months, and the final release receives rounding residue. Storage also permits cancelled entries. - name: truncation method kind: enum required: false computed: true notes: >- A workspace setting used during effective-date memo generation to select period or day weighting; it is not a persisted schedule attribute. - name: deferred and recognised position kind: computed required: false computed: true notes: >- Read-derived deferred and released amounts for line inspection and the waterfall query. relationships: - to: DOM-ACC-BAT-003 cardinality: many-to-one ownership: A revenue plan belongs to the posting generation that created it. cross_service: false - to: DOM-ACC-BAT-004 cardinality: one-to-many ownership: >- Fiscal recognition ledger entries reference the particular plan entries released. cross_service: false invariants: - id: INV-DOM-ACC-BAT-005-01 statement: >- Generated releases total the schedule amount, with rounding residue on the final release and dates moved forward to the batch date when necessary. enforced_at: - service provenance: test source: >- services-accounting:modules/batches/tests/integration/services/posting/rebuilt-deferral.integration.spec.js#writes H a schedule of three monthly entries on the firsts of October, November and December, summing to 300.00 - id: INV-DOM-ACC-BAT-005-02 statement: Period-based generation rejects service periods exceeding sixty months. enforced_at: - service provenance: test source: >- services-accounting:modules/batches/tests/unit/rules/schedule-truncation.spec.js#refuses a service period of more than 60 months - id: INV-DOM-ACC-BAT-005-03 statement: >- Correction generation adjusts only the remaining unrecognised share and preserves already recognised entries. enforced_at: - service provenance: test source: >- services-accounting:modules/batches/tests/unit/rules/schedule-truncation.spec.js#inverts the nine unrecognised months at half each on their own dates and nothing for the recognised three - id: INV-DOM-ACC-BAT-005-04 statement: Unposting marks Open schedules Void while retaining their records. enforced_at: - service provenance: observed source: >- services-accounting:modules/batches/services/persistence/revenue-recognition-schedules.ts:voidUnrecognizedSchedules - id: INV-DOM-ACC-BAT-005-05 statement: Recognition and unrecognition require the fiscal caller transaction. enforced_at: - service provenance: test source: >- services-accounting:modules/batches/tests/integration/services/close/revenue-recognition.integration.spec.js#refuses recognition outside a transaction (`transaction-required`) physical: - accounting.revenue_recognition_schedules - accounting.revenue_recognition_schedule_entries - accounting.revenue_schedule_entries_v evidence: - >- services-accounting at f47cb263: modules/batches/db/revenue-recognition-schedules.table.ts, revenue-schedule-entries.view.ts; metadata/revenue-schedule-entries.object.ts; services/persistence/revenue-recognition-schedules.ts; services/rules/revenue-schedule-rules.ts, deferral-rules.ts; services/close/revenue-recognition.ts; services/schedules/revenue-schedule-reads.ts; aws/api/revenue-schedules.routes.ts; docs/accounting/revenue-schedules.md --- # Revenue Recognition Schedule ## What It Models A revenue plan separates initial deferral from later earning. Posting generates dated release amounts, and fiscal accounting turns due releases into ledger entries. Corrections can generate negative plans for the portion still deferred. ## Identity and Attributes Generation identity allows an original plan and a later replacement to coexist. The attribute rows distinguish persisted release amounts from transient generation settings and read-time positions; neither a header total nor a truncation-method column exists. ## Relationships The originating posting owns the plan. Fiscal system entries reference released plan entries, while product setup and document context supply the original deferral inputs. ## Invariants Generation and fiscal persistence enforce the safeguards listed in the invariant rows. Retiring an Open plan does not itself undo earlier recognition, and schedule-level retirement leaves entry statuses unchanged. ## How It Is Stored and Shared Batch Management stores plans and dated entries. Invoice-line inspection and the deferred-revenue query expose their positions under separate permissions. Fiscal close invokes recognition in-process; workspace export includes surviving plans and entries. ## Open Design Questions Tax-inclusive schedule generation remains inconsistent with the net deferred credit. Product must also resolve recognition already released when the originating posting is removed and prove the empty-weight correction fallback.