---
id: ATS-ACC-CLS-009
scope: CAP-ACC-CLS-009
product_area: accounting
module: close
revision: 1
status: proposed
approved_by: null
approved_at: null
source_sha:
  services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8
  react-console: baf6dae382d6f41dce976c7f848667ccc37e076f
scenarios:
  - id: ATS-ACC-CLS-009-01
    title: Recognize only the due shares in one system batch
    level: api
    proves:
      - BR-CAP-ACC-CLS-009-01
      - BR-CAP-ACC-CLS-009-02
      - BR-CAP-ACC-CLS-009-03
    preconditions: The revenue schedule has July and later shares.
    steps: Complete July’s close.
    expected: >-
      July shares debit deferred revenue in the period-end batch under the close
      key, while later shares remain deferred.
    negative: false
    data_needs: An invoice with a multi-month schedule.
    bound_to:
      - >-
        services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
        July's deferred revenue system batch, named and dated as 1.0 did
      - >-
        services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
        it once, under the close’s event key
      - >-
        services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#writes
        one entry per July schedule entry, `<transaction_id>-<entry_id>`,
        debiting deferred revenue
      - >-
        services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#marks
        the July entries recognized and leaves the later ones unrecognized
      - TST-ACC-CLS-023
    provenance: test
    source: >-
      services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#July's
      close
    category: rule
  - id: ATS-ACC-CLS-009-02
    title: Avoid empty recognition batches
    level: api
    proves:
      - BR-CAP-ACC-CLS-009-04
    preconditions: No schedule entry is due by period end.
    steps: Complete closing.
    expected: Recognition is skipped with its reason and no batch is produced.
    negative: false
    data_needs: A month without due schedules.
    bound_to:
      - >-
        services-accounting:modules/fiscal-close/tests/integration/services/jobs/close-job.integration.spec.js#records
        why revenue recognition and COGS were skipped
      - >-
        services-accounting:modules/fiscal-close/tests/e2e/fiscal-close-runs.e2e.spec.js#says
        why the revenue and COGS steps were skipped
      - TST-ACC-CLS-021
      - TST-ACC-CLS-017
    provenance: test
    source: >-
      services-accounting:modules/fiscal-close/tests/integration/services/jobs/close-job.integration.spec.js#records
      why revenue recognition and COGS were skipped
    category: edge
  - id: ATS-ACC-CLS-009-03
    title: Reverse the recognized shares on reopening
    level: api
    proves:
      - BR-CAP-ACC-CLS-009-05
    preconditions: One closed month recognized revenue and another recognized none.
    steps: Reopen each month.
    expected: >-
      Recognized shares return to unrecognized with reversing lines, while empty
      recognition yields a skipped reversal.
    negative: false
    data_needs: Recognized and empty close fixtures.
    bound_to:
      - >-
        services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#un-recognizes
        the July entries
      - >-
        services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#reverses
        the close’s posting by its event key, the batch open again with no count
        or total
      - >-
        services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#writes
        a reversing entry for each, debits and credits swapped
      - >-
        services-accounting:modules/fiscal-close/tests/integration/services/jobs/reopen-job.integration.spec.js#skips
        the reversal, saying why
      - TST-ACC-CLS-023
      - TST-ACC-CLS-022
    provenance: test
    source: >-
      services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#July's
      reopen
    category: transition
  - id: ATS-ACC-CLS-009-04
    title: Recognize again after correction
    level: api
    proves:
      - BR-CAP-ACC-CLS-009-06
    preconditions: July was closed and reopened.
    steps: Close July a second time.
    expected: >-
      The same batch receives another posting under the new close key and shares
      become recognized again.
    negative: false
    data_needs: A completed close-reopen cycle.
    bound_to:
      - >-
        services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
        the same batch again, as its second posting, under the new run’s key
      - >-
        services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#stores
        the second posting's entries under the first's ids suffixed `-2`
      - >-
        services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#marks
        the July entries recognized again
      - TST-ACC-CLS-023
    provenance: test
    source: >-
      services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#July's
      re-close
    category: transition
  - id: ATS-ACC-CLS-009-05
    title: Protect the system batch from manual actions
    level: browser
    proves:
      - BR-CAP-ACC-CLS-009-07
    preconditions: The close produced a deferred revenue batch.
    steps: >-
      Attempt manual posting, reopening and archiving in the service and
      console.
    expected: Each action is unavailable or refused for the system-owned batch.
    negative: true
    data_needs: A close-owned system batch.
    bound_to:
      - >-
        react-console:acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0615.spec.ts#ACT-ACC-0615
      - TST-ACC-CLS-003
    provenance: test
    source: >-
      react-console:acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0615.spec.ts#ACT-ACC-0615
    category: permission
  - id: ATS-ACC-CLS-009-06
    title: Recover recognized work before correction
    category: interaction
    level: api
    proves:
      - BR-CAP-ACC-CLS-009-03
      - BR-CAP-ACC-CLS-009-05
      - BR-CAP-ACC-CLS-009-06
      - BR-CAP-ACC-CLS-009-08
    preconditions: >-
      An ended month has due revenue and finalization can fail after
      recognition.
    steps: >-
      Fail finalization, try cancellation, recover the retained close, reopen it
      and close again; inspect postings at every stage.
    expected: >-
      Recovery reuses committed recognition, reopening reverses that close’s
      work and the next close recognizes it under its own command.
    negative: false
    data_needs: >-
      An ended month has due revenue and finalization can fail after
      recognition.
    bound_to: []
    provenance: proposed
    source:
      - >-
        rhythm-v2-docs:specs/accounting/close/design/workflows/WF-ACC-CLS-002-reopen-the-latest-closed-month.md#What
        It Does
      - >-
        services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
        it once, under the close’s event key
      - >-
        services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#writes
        a reversing entry for each, debits and credits swapped
      - >-
        services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
        the same batch again, as its second posting, under the new run’s key
      - >-
        services-accounting:modules/fiscal-close/services/jobs/fiscal-close-job-tasks.ts:recognizeRevenue
    exercises:
      - CAP-ACC-CLS-009
      - CAP-ACC-CLS-003
      - CAP-ACC-CLS-008
      - CAP-ACC-CLS-011
      - CAP-ACC-CLS-012
      - CAP-ACC-CLS-010
      - CAP-ACC-CLS-014
      - CAP-ACC-CLS-015
    workflows:
      - WF-ACC-CLS-001
      - WF-ACC-CLS-002
  - id: ATS-ACC-CLS-009-07
    title: Retain the month after recognition refusal
    category: failure
    level: api
    proves:
      - BR-CAP-ACC-CLS-009-08
    preconditions: >-
      A close has taken an ended month; its recognition port returns a domain
      refusal.
    steps: >-
      Invoke recognition and settle the failure consequence, then read the
      period and run.
    expected: >-
      The failed recognition and retry eligibility remain visible while the
      month stays protected for recovery.
    negative: true
    data_needs: >-
      A close has taken an ended month; its recognition port returns a domain
      refusal.
    bound_to: []
    provenance: proposed
    source: >-
      services-accounting:modules/fiscal-close/services/jobs/fiscal-close-job-tasks.ts:recognizeRevenue
evidence:
  - >-
    services-accounting examination inputs: the bound integration and end-to-end
    files.
  - 'react-console examination inputs: the revenue recognition browser journey.'
  - >-
    Testing back-fill: pinned executable files are inspected; no backend or
    browser result is claimed.
coverage:
  rule: covered
  transition: covered
  validation: 'gap: FND-ACC-CLS-065'
  permission: covered
  edge: covered
  failure: covered
  boundary: 'gap: FND-ACC-CLS-065'
  concurrency: 'gap: FND-ACC-CLS-065'
  invariant: 'gap: FND-ACC-CLS-065'
  interaction: covered
coverage_notes:
  rule:
    scenarios:
      - ATS-ACC-CLS-009-01
    provenance: inferred
    source:
      - ATS-ACC-CLS-009-01
    note: Specified coverage does not establish that all variants execute or pass.
  transition:
    scenarios:
      - ATS-ACC-CLS-009-03
      - ATS-ACC-CLS-009-04
    provenance: inferred
    source:
      - ATS-ACC-CLS-009-03
      - ATS-ACC-CLS-009-04
    note: Specified coverage does not establish that all variants execute or pass.
  validation:
    reason: >-
      Recognition refusal, each manual service action, and cancellation after
      committed reversal need complete proof.
    provenance: unknown
    source: FND-ACC-CLS-065
  permission:
    scenarios:
      - ATS-ACC-CLS-009-05
    provenance: inferred
    source:
      - ATS-ACC-CLS-009-05
    note: Specified coverage does not establish that all variants execute or pass.
  edge:
    scenarios:
      - ATS-ACC-CLS-009-02
    provenance: inferred
    source:
      - ATS-ACC-CLS-009-02
    note: Specified coverage does not establish that all variants execute or pass.
  failure:
    scenarios:
      - ATS-ACC-CLS-009-07
    provenance: inferred
    source:
      - ATS-ACC-CLS-009-07
    note: Specified coverage does not establish that all variants execute or pass.
  boundary:
    reason: >-
      Recognition refusal, each manual service action, and cancellation after
      committed reversal need complete proof.
    provenance: unknown
    source: FND-ACC-CLS-065
  concurrency:
    reason: >-
      Recognition refusal, each manual service action, and cancellation after
      committed reversal need complete proof.
    provenance: unknown
    source: FND-ACC-CLS-065
  invariant:
    reason: >-
      Recognition refusal, each manual service action, and cancellation after
      committed reversal need complete proof.
    provenance: unknown
    source: FND-ACC-CLS-065
  interaction:
    scenarios:
      - ATS-ACC-CLS-009-06
    provenance: inferred
    source:
      - ATS-ACC-CLS-009-06
    note: Specified coverage does not establish that all variants execute or pass.
design_coverage:
  objects:
    - DOM-ACC-CLS-003
  invariants:
    - id: INV-DOM-ACC-CLS-003-01
      scenarios: []
      gap: FND-ACC-CLS-065
      provenance: unknown
      source: FND-ACC-CLS-065
    - id: INV-DOM-ACC-CLS-003-02
      scenarios: []
      gap: FND-ACC-CLS-065
      provenance: unknown
      source: FND-ACC-CLS-065
    - id: INV-DOM-ACC-CLS-003-03
      scenarios: []
      gap: FND-ACC-CLS-065
      provenance: unknown
      source: FND-ACC-CLS-065
    - id: INV-DOM-ACC-CLS-003-04
      scenarios: []
      gap: FND-ACC-CLS-065
      provenance: unknown
      source: FND-ACC-CLS-065
    - id: INV-DOM-ACC-CLS-003-05
      scenarios: []
      gap: FND-ACC-CLS-065
      provenance: unknown
      source: FND-ACC-CLS-065
    - id: INV-DOM-ACC-CLS-003-06
      scenarios: []
      gap: FND-ACC-CLS-065
      provenance: unknown
      source: FND-ACC-CLS-065
    - id: INV-DOM-ACC-CLS-003-07
      scenarios: []
      gap: FND-ACC-CLS-065
      provenance: unknown
      source: FND-ACC-CLS-065
    - id: INV-DOM-ACC-CLS-003-08
      scenarios: []
      gap: FND-ACC-CLS-065
      provenance: unknown
      source: FND-ACC-CLS-065
    - id: INV-DOM-ACC-CLS-003-09
      scenarios: []
      gap: FND-ACC-CLS-065
      provenance: unknown
      source: FND-ACC-CLS-065
    - id: INV-DOM-ACC-CLS-003-10
      scenarios: []
      gap: FND-ACC-CLS-065
      provenance: unknown
      source: FND-ACC-CLS-065
    - id: INV-DOM-ACC-CLS-003-11
      scenarios: []
      gap: FND-ACC-CLS-065
      provenance: unknown
      source: FND-ACC-CLS-065
  permissions: []
  workflows:
    - WF-ACC-CLS-001
    - WF-ACC-CLS-002
  state_models: []
  transitions: []
  interactions:
    - with: CAP-ACC-CLS-003
      scenario: ATS-ACC-CLS-009-06
      provenance: proposed
      source:
        - >-
          rhythm-v2-docs:specs/accounting/close/design/workflows/WF-ACC-CLS-002-reopen-the-latest-closed-month.md#What
          It Does
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
          it once, under the close’s event key
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#writes
          a reversing entry for each, debits and credits swapped
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
          the same batch again, as its second posting, under the new run’s key
        - >-
          services-accounting:modules/fiscal-close/services/jobs/fiscal-close-job-tasks.ts:recognizeRevenue
    - with: CAP-ACC-CLS-008
      scenario: ATS-ACC-CLS-009-06
      provenance: proposed
      source:
        - >-
          rhythm-v2-docs:specs/accounting/close/design/workflows/WF-ACC-CLS-002-reopen-the-latest-closed-month.md#What
          It Does
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
          it once, under the close’s event key
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#writes
          a reversing entry for each, debits and credits swapped
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
          the same batch again, as its second posting, under the new run’s key
        - >-
          services-accounting:modules/fiscal-close/services/jobs/fiscal-close-job-tasks.ts:recognizeRevenue
    - with: CAP-ACC-CLS-011
      scenario: ATS-ACC-CLS-009-06
      provenance: proposed
      source:
        - >-
          rhythm-v2-docs:specs/accounting/close/design/workflows/WF-ACC-CLS-002-reopen-the-latest-closed-month.md#What
          It Does
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
          it once, under the close’s event key
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#writes
          a reversing entry for each, debits and credits swapped
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
          the same batch again, as its second posting, under the new run’s key
        - >-
          services-accounting:modules/fiscal-close/services/jobs/fiscal-close-job-tasks.ts:recognizeRevenue
    - with: CAP-ACC-CLS-012
      scenario: ATS-ACC-CLS-009-06
      provenance: proposed
      source:
        - >-
          rhythm-v2-docs:specs/accounting/close/design/workflows/WF-ACC-CLS-002-reopen-the-latest-closed-month.md#What
          It Does
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
          it once, under the close’s event key
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#writes
          a reversing entry for each, debits and credits swapped
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
          the same batch again, as its second posting, under the new run’s key
        - >-
          services-accounting:modules/fiscal-close/services/jobs/fiscal-close-job-tasks.ts:recognizeRevenue
    - with: CAP-ACC-CLS-010
      scenario: ATS-ACC-CLS-009-06
      provenance: proposed
      source:
        - >-
          rhythm-v2-docs:specs/accounting/close/design/workflows/WF-ACC-CLS-002-reopen-the-latest-closed-month.md#What
          It Does
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
          it once, under the close’s event key
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#writes
          a reversing entry for each, debits and credits swapped
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
          the same batch again, as its second posting, under the new run’s key
        - >-
          services-accounting:modules/fiscal-close/services/jobs/fiscal-close-job-tasks.ts:recognizeRevenue
    - with: CAP-ACC-CLS-014
      scenario: ATS-ACC-CLS-009-06
      provenance: proposed
      source:
        - >-
          rhythm-v2-docs:specs/accounting/close/design/workflows/WF-ACC-CLS-002-reopen-the-latest-closed-month.md#What
          It Does
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
          it once, under the close’s event key
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#writes
          a reversing entry for each, debits and credits swapped
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
          the same batch again, as its second posting, under the new run’s key
        - >-
          services-accounting:modules/fiscal-close/services/jobs/fiscal-close-job-tasks.ts:recognizeRevenue
    - with: CAP-ACC-CLS-015
      scenario: ATS-ACC-CLS-009-06
      provenance: proposed
      source:
        - >-
          rhythm-v2-docs:specs/accounting/close/design/workflows/WF-ACC-CLS-002-reopen-the-latest-closed-month.md#What
          It Does
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
          it once, under the close’s event key
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#writes
          a reversing entry for each, debits and credits swapped
        - >-
          services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts
          the same batch again, as its second posting, under the new run’s key
        - >-
          services-accounting:modules/fiscal-close/services/jobs/fiscal-close-job-tasks.ts:recognizeRevenue
---
# Recognize close-owned revenue and reverse it on reopen: Capability Test Specification

## Coverage

The table maps each required rule to its specified cases or an explicit finding. Category coverage describes the specification; executable bindings and recorded run results establish different kinds of evidence. Proposed cases remain unqualified.

| Rule | Scenarios or Finding |
|---|---|
| `BR-CAP-ACC-CLS-009-01` | `ATS-ACC-CLS-009-01` |
| `BR-CAP-ACC-CLS-009-02` | `ATS-ACC-CLS-009-01` |
| `BR-CAP-ACC-CLS-009-03` | `ATS-ACC-CLS-009-01`, `ATS-ACC-CLS-009-06` |
| `BR-CAP-ACC-CLS-009-04` | `ATS-ACC-CLS-009-02` |
| `BR-CAP-ACC-CLS-009-05` | `ATS-ACC-CLS-009-03`, `ATS-ACC-CLS-009-06` |
| `BR-CAP-ACC-CLS-009-06` | `ATS-ACC-CLS-009-04`, `ATS-ACC-CLS-009-06` |
| `BR-CAP-ACC-CLS-009-07` | `ATS-ACC-CLS-009-05` |
| `BR-CAP-ACC-CLS-009-08` | `ATS-ACC-CLS-009-06`, `ATS-ACC-CLS-009-07` |

## Interactions With Related Capabilities

Recognition shares its recovery boundary with close and reopen. The interaction case follows retained work into correction and a later close. Real posting tests establish the financial lifecycle, while injected-port cases establish selected failure handling.