--- id: JNY-ACC-BAT-005 title: Fiscal close recognises deferred amounts and protects the period feature: FEAT-ACC-BAT-05 product_area: accounting module: batches revision: 1 status: draft product_intent: proposed implementation_evidence: observed supersedes: - ACT-ACC-0520 - ACT-ACC-0528 - ACT-ACC-0529 - ACT-ACC-0531 source_sha: react-console: baf6dae382d6f41dce976c7f848667ccc37e076f services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8 actor: ACT-ACC-006 goal: Complete monthly recognition, preserve the closed-period safeguards and use reopening when fiscal recovery is required. capabilities: - CAP-ACC-BAT-019 - CAP-ACC-BAT-020 - CAP-ACC-BAT-001 - CAP-ACC-BAT-016 - CAP-ACC-BAT-004 screens: - /console/{tenantId}/accounting/close - /console/{tenantId}/accounting/batches - /console/{tenantId}/accounting/batches/new steps: - n: 1 surface: /console/{tenantId}/accounting/batches/{batchId} action: Post the collection containing an annual membership invoice. capability: CAP-ACC-BAT-019 expected: Its deferred revenue plan contains twelve monthly releases. provenance: test source: react-console:acceptance/accounting/playwright/journeys/batches-posting/ACT-ACC-0529.spec.ts#ACT-ACC-0529 - n: 2 surface: /console/{tenantId}/accounting/close (Month-End Close, Close Period) action: Complete the period-close workflow. capability: CAP-ACC-BAT-020 expected: The period’s deferred-revenue system batch records the month’s recognition in its fiscal context. provenance: test source: react-console:acceptance/accounting/playwright/journeys/batches-posting/ACT-ACC-0528.spec.ts#ACT-ACC-0528 - n: 3 surface: /console/{tenantId}/accounting/batches/new action: Request a new batch dated in the closed month. capability: CAP-ACC-BAT-001 expected: The calendar refusal identifies the period; a current-date batch can still be created. provenance: documented source: services-accounting:docs/milestones/walkthroughs/ACCT-M3-handoff.md#Start here (step 8) - n: 4 surface: unpostBatches action: Request ordinary recovery of the month’s invoice collection. capability: CAP-ACC-BAT-016 expected: The closed-period guard leaves the collection Posted. provenance: test source: react-console:acceptance/accounting/playwright/journeys/batches-posting/ACT-ACC-0520.spec.ts#ACT-ACC-0520 - n: 5 surface: /console/{tenantId}/accounting/batches/{batchId} (the deferred revenue batch) action: Inspect the fiscal system collection. capability: CAP-ACC-BAT-004 expected: Its ordinary action list is empty and attempted staff actions fail. provenance: test source: services-accounting:modules/batches/tests/e2e/system-batches.e2e.spec.js#offers an administrator no action for the system batch - n: 6 surface: /console/{tenantId}/accounting/close (Reopen) action: Reopen the month through fiscal close. capability: CAP-ACC-BAT-020 expected: System accounting adds mirrors of the retained originals, opens the system batch and resets that month’s recognition. provenance: test source: react-console:acceptance/accounting/playwright/journeys/batches-posting/ACT-ACC-0528.spec.ts#ACT-ACC-0528 alternates: - from_step: 2 condition: A proportional membership credit follows three recognised months. path: Its adjustment plan reduces the remaining nine unrecognised months. outcome: Later close recognises the adjusted remaining releases. provenance: test source: react-console:acceptance/accounting/playwright/journeys/batches-posting/ACT-ACC-0531.spec.ts#ACT-ACC-0531 failures: - from_step: 2 condition: Accounting work still holds the period when close begins. path: The shared period guard serializes the conflicting work. outcome: The held posting transaction completes before the close can advance. provenance: test source: services-accounting:modules/batches/tests/integration/services/close/posting-period-guard.integration.spec.js#holds the period row FOR SHARE for the rest of the caller's transaction rules_in_play: - BR-CAP-ACC-BAT-019-01 - BR-CAP-ACC-BAT-020-01 - BR-CAP-ACC-BAT-020-05 - BR-CAP-ACC-BAT-020-07 - BR-CAP-ACC-BAT-020-08 - BR-CAP-ACC-BAT-001-04 - BR-CAP-ACC-BAT-016-08 - BR-CAP-ACC-BAT-004-09 assertions: - id: AS-JNY-ACC-BAT-005-01 statement: The closed period’s system collection holds the recognition completed for that period. provenance: test source: services-accounting:modules/batches/tests/integration/services/close/revenue-recognition.integration.spec.js#posts the entries in July's deferred revenue batch, named and dated as 1.0 did, with one entry per schedule entry - id: AS-JNY-ACC-BAT-005-02 statement: Closed-period safeguards reject creation, fiscal relocation, posting and ordinary unposting in that period. provenance: test source: react-console:acceptance/accounting/playwright/journeys/batches-posting/ACT-ACC-0520.spec.ts#ACT-ACC-0520 - id: AS-JNY-ACC-BAT-005-03 statement: Fiscal reopening retains original recognition entries, adds mirrors and resets the applicable recognition facts. provenance: test source: services-accounting:modules/batches/tests/integration/services/close/reverse-system-batch.integration.spec.js#writes a reversing entry for each entry, debits and credits swapped, and keeps the originals - id: AS-JNY-ACC-BAT-005-04 statement: Ordinary staff actions remain unavailable for the system collection. provenance: test source: services-accounting:modules/batches/tests/e2e/system-batches.e2e.spec.js#leaves the batch unchanged after every refused action e2e_policy: required e2e_reason: Browser acceptance is required across fiscal close and batch inspection to demonstrate the closed-period safeguards and reopening result. evidence: - 'Inspected references: react-console at baf6dae3: acceptance/accounting/journeys/batches-posting/ACT-ACC-0520.json, 0528, 0529, 0531 with corresponding browser specifications.' - 'Inspected references: services-accounting at f47cb263: docs/milestones/walkthroughs/ACCT-M3-handoff.md (step 8); step-level capability citations.' proved_by: [] --- # Fiscal close recognises deferred amounts and protects the period ## Story Complete monthly recognition, preserve the closed-period safeguards and use reopening when fiscal recovery is required. The cited steps show how the relevant capabilities connect. Documented walkthrough expectations remain distinct from tested behavior, and the alternative paths identify where staff need a different workflow.