--- id: CAP-ACC-CLS-009 title: Recognize close-owned revenue and reverse it on reopen feature: FEAT-ACC-CLS-03 product_area: accounting module: close revision: 1 status: draft product_intent: proposed implementation_evidence: observed supersedes: - >- CAP-ACC-REC-021 (react-console acceptance inventory, the recognition and reversal) - RUL-ACC-REC-082 - RUL-ACC-REC-088 source_sha: services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8 react-console: baf6dae382d6f41dce976c7f848667ccc37e076f intent_sources: - >- services-accounting:docs/milestones/plans/ACCT-M4-plan.md#4a row 74 (class A: the six steps of the close) - >- services-accounting:docs/milestones/walkthroughs/ACCT-M3-handoff.md#Decisions it carries purpose: >- Closing recognizes scheduled revenue through a system batch, and reopening reverses the close’s revenue work. outcomes: - Due revenue reaches the ledger through a close-owned posting. - Reopening restores recognition state while retaining reversal evidence. concepts: - CON-ACC-CLS-003 actors: - ACT-ACC-016 - ACT-ACC-015 surfaces: - job preconditions: [] postconditions: [] permissions: [] rules: - id: BR-CAP-ACC-CLS-009-01 proved_by: [ATS-ACC-CLS-009-01, TST-ACC-CLS-023] statement: >- The close recognizes due unrecognized entries and posts a deferred revenue batch named for the unit and period, dated at period end and debiting deferred revenue. kind: calculation enforced_at: - service must_prove: true provenance: test source: >- 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 origin: >- services-accounting:docs/milestones/plans/ACCT-M4-plan.md#4a row 74 (class A; plan approved 2026-10-21) examples: positive: >- The unit’s July recognition uses its named period-end deferred revenue batch. - id: BR-CAP-ACC-CLS-009-02 proved_by: [ATS-ACC-CLS-009-01, TST-ACC-CLS-023] statement: Entries beyond period end remain unrecognized. kind: calculation enforced_at: - service must_prove: true provenance: test source: >- 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 origin: none - id: BR-CAP-ACC-CLS-009-03 proved_by: [ATS-ACC-CLS-009-01, ATS-ACC-CLS-009-06, TST-ACC-CLS-023] statement: >- The close-owned event key prevents duplicate posting of the recognition batch. kind: invariant enforced_at: - service - database must_prove: true provenance: test source: >- services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts it once, under the close’s event key origin: none - id: BR-CAP-ACC-CLS-009-04 proved_by: [ATS-ACC-CLS-009-02, TST-ACC-CLS-017, TST-ACC-CLS-021] statement: >- A recognition step with no due entries is skipped with an explanation and creates no batch. kind: policy enforced_at: - service must_prove: true 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 origin: fiscal-close design L5 (Rhythm 1.0 omitted an empty batch) - id: BR-CAP-ACC-CLS-009-05 proved_by: [ATS-ACC-CLS-009-03, ATS-ACC-CLS-009-06, TST-ACC-CLS-022, TST-ACC-CLS-023] statement: >- Reopening unrecognizes the close’s entries and reverses its batch with swapped debits and credits, skipping reversal when the close recognized nothing. kind: calculation enforced_at: - service must_prove: true provenance: test source: >- services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#writes a reversing entry for each, debits and credits swapped origin: >- services-accounting:docs/milestones/walkthroughs/ACCT-M3-handoff.md#Decisions it carries - id: BR-CAP-ACC-CLS-009-06 proved_by: [ATS-ACC-CLS-009-04, ATS-ACC-CLS-009-06, TST-ACC-CLS-023] statement: >- A subsequent close recognizes those entries again and reposts the period’s batch using the new run’s key. kind: calculation enforced_at: - service must_prove: true provenance: test source: >- 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 origin: none - id: BR-CAP-ACC-CLS-009-07 proved_by: [ATS-ACC-CLS-009-05, TST-ACC-CLS-003] statement: >- Manual posting, reopening, archiving and deletion of the close-owned system batch are refused. kind: policy enforced_at: - service must_prove: true provenance: documented source: >- react-console:acceptance/accounting/journeys/reconciliation-close/ACT-ACC-0615.json origin: none - id: BR-CAP-ACC-CLS-009-08 proved_by: [ATS-ACC-CLS-009-06, ATS-ACC-CLS-009-07] statement: >- A refused recognition step fails while retaining the period in closing state for recovery. kind: policy enforced_at: - service must_prove: true provenance: observed source: >- services-accounting:modules/fiscal-close/services/jobs/fiscal-close-job-tasks.ts:recognizeRevenue origin: none scenarios: - id: SC-CAP-ACC-CLS-009-01 given: An invoice’s revenue schedule spans July through September. when: 'July closes, reopens and closes again.' then: >- July’s share is recognized, reversed and recognized again; later shares remain deferred. provenance: test source: >- services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#July's re-close - id: SC-CAP-ACC-CLS-009-02 given: The selected month has no due recognition entries. when: The close reaches recognition. then: The step records a skipped outcome and explains the absence of due work. provenance: test source: >- services-accounting:modules/fiscal-close/tests/e2e/fiscal-close-runs.e2e.spec.js#says why the revenue and COGS steps were skipped edge_cases: [] constraints: - Batch management owns the schedules and system batches invoked by closing. depends_on: - CAP-ACC-CLS-007 related: - CAP-ACC-CLS-003 - CAP-ACC-CLS-008 - CAP-ACC-CLS-011 - CAP-ACC-CLS-012 journeys: - JNY-ACC-CLS-003 open_questions: - OQ-ACC-CLS-003 evidence: - >- services-accounting examination inputs: modules/fiscal-close/services/ports/revenue-recognition-port.ts, services/jobs/fiscal-close-job-tasks.ts (recognizeRevenue, reverseRevenue); tests integration/services/jobs/revenue-recognition.integration.spec.js, close-job.integration.spec.js, reopen-job.integration.spec.js; docs/milestones/walkthroughs/ACCT-M3-handoff.md (Reporting D7). - >- react-console examination inputs: acceptance/accounting/journeys/reconciliation-close/ACT-ACC-0615.json and acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0615.spec.ts. 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-DAT-004, TC-LOG-002, TC-LOG-003, TC-LOG-005, TC-AVL-001, TC-AVL-004, TC-MON-001, TC-MON-002, TC-MON-004, TC-PI-002, TC-PI-003, TC-PI-004, TC-PI-005] exercised_by: [FAS-ACC-CLS-03-02, FAS-ACC-CLS-03-03] suites: [TST-ACC-CLS-003, TST-ACC-CLS-017, TST-ACC-CLS-021, TST-ACC-CLS-022, TST-ACC-CLS-023] --- # Recognize close-owned revenue and reverse it on reopen ## Purpose Closing recognizes scheduled revenue through a system batch, and reopening reverses the close’s revenue work. ## How It Works Execution invokes Batch management for due recognition work. The resulting system batch carries the unit and period in its name and the period end as its date. Entries due later remain deferred. The event key makes repeated posting requests resolve to the same close-owned work. When nothing is due, the step records why it was skipped. Reopening invokes the matching unrecognition and reversal functions. Reversal lines retain evidence of the earlier close rather than removing its effect without a trace. Closing again posts the same period batch under a new close key. Staff cannot maintain that system batch through ordinary manual actions. If recognition is refused, the closer follows the failed run’s recovery path. ## Relationships - The preview exposes the due entries and missing setup before execution. - The posting boundary grants the restricted close and reopen exceptions. - Close, reopen and recovery drive recognition and reversal.