--- id: CAP-ACC-CLS-003 title: Protect periods from ordinary postings during close feature: FEAT-ACC-CLS-01 product_area: accounting module: close revision: 1 status: draft product_intent: confirmed implementation_evidence: observed supersedes: - CAP-ACC-REC-020 (react-console acceptance inventory) - RUL-ACC-REC-090 - RUL-ACC-REC-091 - RUL-ACC-REC-092 source_sha: services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8 react-console: baf6dae382d6f41dce976c7f848667ccc37e076f intent_sources: - >- services-accounting:docs/milestones/plans/ACCT-M4-plan.md#4a row 74 (class A: a posting into a closed period is refused) purpose: >- The closing boundary prevents ordinary postings from changing a month while its close is running or complete. outcomes: - Period totals remain protected throughout closing and reopening. - >- Late reconciliation effects reach an open period with an explicit late marker. concepts: - CON-ACC-CLS-001 actors: - ACT-ACC-012 - ACT-ACC-013 - ACT-ACC-016 surfaces: - api - job preconditions: [] postconditions: [] permissions: [] rules: - id: BR-CAP-ACC-CLS-003-01 proved_by: [ATS-ACC-CLS-003-03, ATS-ACC-CLS-003-06] statement: >- Ordinary posting and unposting of a batch in a closing, closed or reopening month are refused because the period is not open. kind: validation enforced_at: - service must_prove: true provenance: test source: >- services-accounting:modules/fiscal-close/tests/integration/services/jobs/close-concurrency.integration.spec.js#refuses a batch dated in the closing period origin: >- services-accounting:docs/milestones/plans/ACCT-M4-plan.md#4a row 74 (class A; plan approved 2026-10-21) - id: BR-CAP-ACC-CLS-003-02 proved_by: [ATS-ACC-CLS-003-02, ATS-ACC-CLS-003-06, TST-ACC-CLS-023] statement: >- Close-owned recognition and system posting may run in an open or closing month, while their reversal requires a closed or reopening month. kind: policy enforced_at: - service must_prove: true provenance: observed source: >- services-accounting:modules/batches/services/posting-period-guard.ts:POSTING_PERIOD_RULES origin: batch posting amendment A2 agreed with the close (2026-10-16) - id: BR-CAP-ACC-CLS-003-03 proved_by: [ATS-ACC-CLS-003-01, ATS-ACC-CLS-003-06, TST-ACC-CLS-020] statement: >- Reconciliation effects assigned to a closed or closing month move to the first day of the next available open month and carry a late-after-close marker. kind: policy enforced_at: - service must_prove: true provenance: test source: >- services-accounting:modules/fiscal-close/tests/integration/services/jobs/close-concurrency.integration.spec.js#posts a reconciliation dated in it on the first open period, October 1, flagged late after close origin: fiscal-close design L11 and reconciliation architecture §15.4 (INV-16) - id: BR-CAP-ACC-CLS-003-04 proved_by: [ATS-ACC-CLS-003-03] statement: >- A late reconciliation effect is refused if no following open period can receive it. kind: validation enforced_at: - service must_prove: true provenance: observed source: >- services-accounting:modules/reconciliation/services/close-readiness/assess-period.ts:assertPeriodWritable origin: reconciliation architecture §15.4 (INV-16) - id: BR-CAP-ACC-CLS-003-05 proved_by: [ATS-ACC-CLS-003-04, ATS-ACC-CLS-003-06, TST-ACC-CLS-020] statement: >- Period row locks serialize close work with posting work, making whichever arrives later wait for the existing holder. kind: invariant enforced_at: - database - service must_prove: true provenance: test source: >- services-accounting:modules/fiscal-close/tests/integration/services/jobs/close-concurrency.integration.spec.js#waits on the period row while the FOR SHARE is held origin: fiscal-close design L8 (Rhythm 1.0 CLOSE-10 fixed) - id: BR-CAP-ACC-CLS-003-06 proved_by: [ATS-ACC-CLS-003-05, TST-ACC-CLS-026, TST-ACC-CLS-047] statement: >- Period state follows the six allowed close and reopen transitions, including release or cancellation paths; direct jumps and unchanged-state moves are refused. kind: lifecycle enforced_at: - service must_prove: true provenance: test source: >- services-accounting:modules/fiscal-close/tests/integration/services/persistence/fiscal-periods.integration.spec.js#refuses every move the transition table does not allow, by name origin: >- fiscal-close foundation FC2-1 (the only writer of a month's status; Rhythm 1.0 FY-14) - id: BR-CAP-ACC-CLS-003-07 proved_by: [ATS-ACC-CLS-003-05, TST-ACC-CLS-026, TST-ACC-CLS-047] statement: >- A state update succeeds only if the period still has the state the writer expected. kind: invariant enforced_at: - service - database must_prove: true provenance: test source: >- services-accounting:modules/fiscal-close/tests/integration/services/persistence/fiscal-periods.integration.spec.js#refuses the second of two writers that read the period open, once the first has moved it origin: none scenarios: - id: SC-CAP-ACC-CLS-003-01 given: A close holds September in closing state. when: Staff attempt a September-dated batch posting. then: Posting returns a period-not-open refusal. provenance: test source: >- services-accounting:modules/fiscal-close/tests/integration/services/jobs/close-concurrency.integration.spec.js#refuses a batch dated in the closing period - id: SC-CAP-ACC-CLS-003-02 given: September is closed and October is open. when: Staff finalize a September reconciliation. then: >- The effect posts on October’s first day and remains late-review work in that month. provenance: test source: >- services-accounting:modules/fiscal-close/tests/integration/services/jobs/close-concurrency.integration.spec.js#posts a reconciliation dated in it on the first open period, October 1, flagged late after close edge_cases: [] constraints: - >- Batch management and Reconciliation implement the shared closing boundary described by this capability. depends_on: [] related: - CAP-ACC-CLS-008 - CAP-ACC-CLS-009 - CAP-ACC-CLS-006 journeys: - JNY-ACC-CLS-006 open_questions: [] evidence: - >- services-accounting examination inputs: modules/fiscal-close/services/persistence/fiscal-periods.ts (lockPeriodForUpdate, setPeriodStatus), services/rules/transitions.ts; modules/batches/services/posting-period-guard.ts and modules/reconciliation/services/close-readiness/assess-period.ts (assertPeriodWritable), read to name the dependencies; tests integration/services/jobs/close-concurrency.integration.spec.js, persistence/fiscal-periods.integration.spec.js, unit/rules/transitions.spec.js. - >- react-console examination inputs: acceptance/accounting/journeys/reconciliation-close/ACT-ACC-0621.json and its browser specification. controls: [TC-IAM-001, TC-IAM-005, TC-IAM-006, TC-AZ-001, TC-AZ-002, TC-AZ-003, TC-AZ-004, TC-TEN-001, TC-TEN-002, TC-TEN-003, TC-DAT-001, TC-LOG-002, TC-LOG-003, TC-LOG-005, TC-PI-003, TC-PI-005] exercised_by: [FAS-ACC-CLS-01-02, FAS-ACC-CLS-01-03, FAS-ACC-CLS-01-05] suites: [TST-ACC-CLS-020, TST-ACC-CLS-023, TST-ACC-CLS-026, TST-ACC-CLS-047] --- # Protect periods from ordinary postings during close ## Purpose The closing boundary prevents ordinary postings from changing a month while its close is running or complete. ## How It Works A close takes the period before it assesses the books. Ordinary posting paths then treat that period as unavailable. The close’s own revenue work uses a restricted exception supplied by Batch management. A reopen uses the corresponding reversal exception. Late reconciliation can still finish by posting into an eligible following month. It carries a late marker so the receiving month’s review can identify the effect. If no open month is available, reconciliation refuses the posting. Shared period locks prevent a posting and close step from passing each other. State updates also reject a stale writer. ## Relationships - Close execution establishes the posting boundary. - Deferred revenue processing uses the close-owned exception. - Reconciliation readiness reviews effects carried into a later month.