--- id: CAP-ACC-CLS-010 title: Finish the fiscal year and maintain future calendars feature: FEAT-ACC-CLS-03 product_area: accounting module: close revision: 1 status: draft product_intent: proposed implementation_evidence: observed supersedes: - CAP-ACC-REC-022 (react-console acceptance inventory) - RUL-ACC-REC-074 - RUL-ACC-REC-084 - RUL-ACC-REC-093 - RUL-ACC-REC-094 source_sha: services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8 react-console: baf6dae382d6f41dce976c7f848667ccc37e076f intent_sources: - 'services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#D10.2' purpose: >- The final month completes the year, and closing requests enough future years for continued accounting work. outcomes: - Controllers complete a fiscal year through its final period. - >- Future-year generation follows closing, subject to the calendar horizon and failures. concepts: - CON-ACC-CLS-001 - CON-ACC-CLS-003 actors: - ACT-ACC-015 - ACT-ACC-016 surfaces: - console - api - job preconditions: [] postconditions: [] permissions: - key: accounting.fiscal-periods.close where_checked: api scope: tenant rules: - id: BR-CAP-ACC-CLS-010-01 proved_by: [ATS-ACC-CLS-010-01, ATS-ACC-CLS-010-06, TST-ACC-CLS-021, TST-ACC-CLS-043] statement: >- Closing the final period closes its fiscal year without a separate year-close operation. kind: lifecycle enforced_at: - database - service must_prove: true provenance: test source: >- services-accounting:modules/fiscal-close/tests/integration/services/jobs/close-job.integration.spec.js#closes the fiscal year with its twelfth period origin: fiscal-close design L6 (Rhythm 1.0 CLOSE-8 kept) - id: BR-CAP-ACC-CLS-010-02 proved_by: [ATS-ACC-CLS-010-01, ATS-ACC-CLS-010-06, TST-ACC-CLS-021, TST-ACC-CLS-043] statement: >- Fiscal-year readiness requires the other periods closed and includes a next-year check that passes with a promise of generation when that year is missing. kind: validation enforced_at: - service must_prove: true provenance: test source: >- services-accounting:modules/fiscal-close/tests/unit/readiness/period-rules.spec.js#is blocked by every other period of the year not closed origin: fiscal-close design §5 - id: BR-CAP-ACC-CLS-010-03 proved_by: [ATS-ACC-CLS-010-02, TST-ACC-CLS-037, TST-ACC-CLS-045] statement: >- Year-end reconciliation review warns about findings in other periods and never blocks closing. kind: policy enforced_at: - service must_prove: true provenance: test source: >- services-accounting:modules/fiscal-close/tests/unit/readiness/reconciliation-checks.spec.js#warns, advisory, listing the findings of every other period origin: fiscal-close design §5 - id: BR-CAP-ACC-CLS-010-04 proved_by: [] statement: >- The year close creates no closing entries, retained earnings entries or opening balances in Rhythm. kind: policy enforced_at: - service must_prove: false provenance: documented source: 'services-accounting:docs/fiscal-close/README.md#5. Fiscal-year close' origin: 'fiscal-close design R4 (recommendation, no recorded ruling)' - id: BR-CAP-ACC-CLS-010-05 proved_by: [ATS-ACC-CLS-010-03, ATS-ACC-CLS-010-06, TST-ACC-CLS-017, TST-ACC-CLS-021] statement: >- Roll-forward generates years individually until three open years start after the closed period. kind: calculation enforced_at: - service must_prove: true provenance: test source: >- services-accounting:modules/fiscal-close/tests/integration/services/jobs/close-job.integration.spec.js#rolls the fiscal years forward to three open years after September 2026 origin: 'fiscal-close design L7 (Rhythm 1.0 GEN-6, counted after the closed month)' examples: positive: >- The September fixture adds 2028 and 2029 after its existing two-year calendar. - id: BR-CAP-ACC-CLS-010-06 proved_by: [ATS-ACC-CLS-010-04] statement: >- A calendar-validation refusal stops generation without failing the close, including the five-year horizon refusal. kind: policy enforced_at: - service must_prove: true provenance: observed source: >- services-accounting:modules/fiscal-close/services/jobs/fiscal-close-job-tasks.ts:rollForward origin: 'services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#D10.2' - id: BR-CAP-ACC-CLS-010-07 proved_by: [ATS-ACC-CLS-010-05] statement: >- A roll-forward failure after finalization leaves the run successful and the job failed, with a later close able to replenish the calendar. kind: policy enforced_at: - service must_prove: true provenance: documented source: >- services-accounting:docs/migrations/fiscal-close/README.md#Decisions and departures from the brief origin: none scenarios: - id: SC-CAP-ACC-CLS-010-01 given: The first eleven months of the year are closed. when: The controller reviews year scope and closes December. then: >- The year checks accompany the final-month close and generation attempts to provide future years. provenance: test source: >- services-accounting:modules/fiscal-close/tests/integration/services/jobs/close-job.integration.spec.js#the year’s last period - id: SC-CAP-ACC-CLS-010-02 given: The calendar contains 2026 and 2027 when September closes. when: Roll-forward completes. then: The step reports newly generated 2028 and 2029. provenance: test source: >- services-accounting:modules/fiscal-close/tests/e2e/fiscal-close-runs.e2e.spec.js#lists the fiscal years the roll-forward generated as the step’s outputs edge_cases: [] constraints: - >- Books supplies generation and calendar validation, including the five-year horizon. depends_on: - CAP-ACC-CLS-008 related: - CAP-ACC-CLS-001 - CAP-ACC-CLS-004 journeys: - JNY-ACC-CLS-004 open_questions: [] evidence: - >- services-accounting examination inputs: modules/fiscal-close/services/readiness/all-periods-closed.ts, next-fiscal-year-ready.ts, year-end-review.ts, close-effects.ts, services/jobs/fiscal-close-job-tasks.ts (rollForward, OPEN_YEARS_AFTER_CLOSE); tests integration/services/jobs/close-job.integration.spec.js (the year’s last period), unit/readiness/period-rules.spec.js, reconciliation-checks.spec.js, integration/services/readiness/evaluate-readiness.integration.spec.js (the fiscal year scope), e2e/fiscal-close-runs.e2e.spec.js; docs/fiscal-close/README.md §5. - >- react-console examination inputs: app/(console)/console/[tenantId]/accounting/close/years/[fiscalYearId]/page.tsx, components/accounting/close/fiscal-year-close.tsx; acceptance/accounting/journeys/reconciliation-close/ACT-ACC-0622.json, configuration/ACT-ACC-0025.json. controls: [TC-IAM-001, TC-IAM-002, TC-IAM-004, TC-IAM-005, TC-IAM-006, TC-AZ-001, TC-AZ-002, TC-AZ-003, TC-AZ-004, TC-AZ-005, TC-AZ-006, TC-TEN-001, TC-TEN-002, TC-TEN-003, TC-DAT-001, TC-LOG-001, TC-LOG-002, TC-LOG-003, TC-LOG-004, TC-LOG-005, TC-AVL-001, TC-AVL-004, TC-MON-001, TC-MON-002, TC-MON-004, TC-PI-001, TC-PI-002, TC-PI-003, TC-PI-004, TC-PI-005] exercised_by: [FAS-ACC-CLS-03-01, FAS-ACC-CLS-03-05] suites: [TST-ACC-CLS-017, TST-ACC-CLS-021, TST-ACC-CLS-037, TST-ACC-CLS-043, TST-ACC-CLS-045] --- # Finish the fiscal year and maintain future calendars ## Purpose The final month completes the year, and closing requests enough future years for continued accounting work. ## How It Works The controller opens the year view to review the final month with its additional checks. Other periods must already be closed. The next-year check explains whether the following year exists or generation is expected. Reconciliation concerns in other months remain advisory review work. Completing the final month changes the year to closed. Reopening a month changes the year back to open. Rhythm does not perform general-ledger year-end closing entries. After any close, generation attempts to maintain three eligible future years. Each year commits separately. A validation refusal stops that work, and another failure does not undo the completed close. The product should make unfinished roll-forward work visible to the closer. ## Relationships - Month closing completes the year’s final period. - The calendar presents the resulting year state. - Readiness supplies the additional year checks.