---
source_sha:
  services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8
  react-console: baf6dae382d6f41dce976c7f848667ccc37e076f
---

# ID Registry: Accounting → Reconciliation

This register reserves identifiers before artifacts use them. Allocations remain permanent, including superseded entries. Historical acceptance references retain their corpus qualification so overlapping identifier shapes remain distinguishable. Accounting actor allocations span the product area; reconciliation adds five roles after the existing five.

## Series

| Series | Allocated | Next free |
|---|---|---|
| `MOD-ACC-REC` | the module charter | — |
| `FEAT-ACC-REC-` | 01 to 07 | 08 |
| `CON-ACC-REC-` | 001 to 005 | 006 |
| `ACT-ACC-` | 001 to 010 (product-area wide) | 011 |
| `CAP-ACC-REC-` | 001 to 020 | 021 |
| `JNY-ACC-REC-` | 001 to 006 | 007 |
| `ATS-ACC-REC-` | 001 to 020 (one per capability, same number) | 021 |
| `FND-ACC-REC-` | 001 to 067 | 068 |
| `OQ-ACC-REC-` | 001 to 005 | 006 |
| `DOM-ACC-REC-` | 001 to 005 (the same number as each concept) | — |
| `STATE-ACC-REC-` | 001 to 005 | 006 |
| `WF-ACC-REC-` | 001 to 011 | 012 |
| `SVC-ACC-REC-` | `SVC-ACC-REC-reconciliation` (modules/reconciliation) | — |
| `SCR-ACC-REC-` | 001 to 007 | 008 |
| `ADR-ACC-REC-` | 001 to 020 | 021 |
| `IOP-ACC-REC-` | none (the module asks no model a question) | 001 |
| `RESP-ACC` | the product area's Responsibilities (created by this module's design) | — |

| `FAS-ACC-REC-` | 01 to 07 (same number as feature) | 08 |
| `TST-ACC-REC-` | 001 to 098 | 099 |

## Rows Inside Artifacts

| Capability | Title | Rules (`BR-…-NN`) | Scenarios and edge cases (`SC-…-NN`) | Next free BR | Next free SC |
|---|---|---|---|---|---|
| `CAP-ACC-REC-001` | Record processor payouts without duplicate entry | 01 to 12 | 01 to 05 | 13 | 06 |
| `CAP-ACC-REC-002` | Correct payout records while preserving finalized money | 01 to 11 | 01 to 03 | 12 | 04 |
| `CAP-ACC-REC-003` | Verify payouts using bank evidence | 01 to 10 | 01 to 02 | 11 | 03 |
| `CAP-ACC-REC-004` | Find payouts with their status and activity | 01 to 09 | 01 to 02 | 10 | 03 |
| `CAP-ACC-REC-005` | Track payment effects and expected processor settlement | 01 to 13 | 01 to 03 | 14 | 04 |
| `CAP-ACC-REC-006` | Distinguish money in transit from missing settlement | 01 to 10 | 01 to 03 | 11 | 04 |
| `CAP-ACC-REC-007` | Explain partial or unrecoverable settlement money | 01 to 11 | 01 to 03 | 12 | 04 |
| `CAP-ACC-REC-008` | Prepare a payout explanation from matching evidence | 01 to 12 | 01 to 03 | 13 | 04 |
| `CAP-ACC-REC-009` | Allocate settlement money to one explanation | 01 to 11 | 01 to 03 | 12 | 04 |
| `CAP-ACC-REC-010` | Document processor deductions and corrections | 01 to 11 | 01 to 03 | 12 | 04 |
| `CAP-ACC-REC-011` | Finalize a balanced explanation with eligible approval | 01 to 13 | 01 to 04 | 14 | 05 |
| `CAP-ACC-REC-012` | Abandon a draft and release its money | 01 to 09 | 01 to 02 | 10 | 03 |
| `CAP-ACC-REC-013` | Reverse an approved explanation and prepare its replacement | 01 to 11 | 01 to 03 | 12 | 04 |
| `CAP-ACC-REC-014` | Carry reconciliation accounting through operational posting | 01 to 11 | 01 to 03 | 12 | 04 |
| `CAP-ACC-REC-015` | Investigate and resolve reconciliation concerns | 01 to 12 | 01 to 03 | 13 | 04 |
| `CAP-ACC-REC-016` | Accept an understood problem with the required approval | 01 to 11 | 01 to 03 | 12 | 04 |
| `CAP-ACC-REC-017` | Detect reconciliation concerns through scheduled checks | 01 to 12 | 01 to 03 | 13 | 04 |
| `CAP-ACC-REC-018` | Assess reconciliation work before period close | 01 to 15 | 01 to 03 | 16 | 04 |
| `CAP-ACC-REC-019` | Review reconciliation stages and attention | 01 to 07 | 01 to 01 | 08 | 02 |
| `CAP-ACC-REC-020` | Separate duties and retain trustworthy reconciliation records | 01 to 13 | 01 to 03 | 14 | 04 |

| Journey | Title | Assertions (`AS-…-NN`) | Next free AS |
|---|---|---|---|
| `JNY-ACC-REC-001` | Prepare and independently approve a processor deposit | 01 to 04 | 05 |
| `JNY-ACC-REC-002` | Record and check a payout against its bank statement | 01 to 03 | 04 |
| `JNY-ACC-REC-003` | Reverse and replace an incorrect approved explanation | 01 to 03 | 04 |
| `JNY-ACC-REC-004` | Resolve missing settlement after partial processor payment | 01 to 03 | 04 |
| `JNY-ACC-REC-005` | Complete reconciliation review before month-end close | 01 to 03 | 04 |
| `JNY-ACC-REC-006` | Assign separate preparation and approval responsibilities | 01 to 03 | 04 |

| Capability Test Specification | Scope | Scenarios (`ATS-…-NN`) | Next free |
|---|---|---|---|
| `ATS-ACC-REC-001` | `CAP-ACC-REC-001` | 01 to 14 | 15 |
| `ATS-ACC-REC-002` | `CAP-ACC-REC-002` | 01 to 10 | 11 |
| `ATS-ACC-REC-003` | `CAP-ACC-REC-003` | 01 to 08 | 09 |
| `ATS-ACC-REC-004` | `CAP-ACC-REC-004` | 01 to 09 | 10 |
| `ATS-ACC-REC-005` | `CAP-ACC-REC-005` | 01 to 14 | 15 |
| `ATS-ACC-REC-006` | `CAP-ACC-REC-006` | 01 to 11 | 12 |
| `ATS-ACC-REC-007` | `CAP-ACC-REC-007` | 01 to 12 | 13 |
| `ATS-ACC-REC-008` | `CAP-ACC-REC-008` | 01 to 14 | 15 |
| `ATS-ACC-REC-009` | `CAP-ACC-REC-009` | 01 to 12 | 13 |
| `ATS-ACC-REC-010` | `CAP-ACC-REC-010` | 01 to 13 | 14 |
| `ATS-ACC-REC-011` | `CAP-ACC-REC-011` | 01 to 15 | 16 |
| `ATS-ACC-REC-012` | `CAP-ACC-REC-012` | 01 to 08 | 09 |
| `ATS-ACC-REC-013` | `CAP-ACC-REC-013` | 01 to 11 | 12 |
| `ATS-ACC-REC-014` | `CAP-ACC-REC-014` | 01 to 14 | 15 |
| `ATS-ACC-REC-015` | `CAP-ACC-REC-015` | 01 to 14 | 15 |
| `ATS-ACC-REC-016` | `CAP-ACC-REC-016` | 01 to 11 | 12 |
| `ATS-ACC-REC-017` | `CAP-ACC-REC-017` | 01 to 12 | 13 |
| `ATS-ACC-REC-018` | `CAP-ACC-REC-018` | 01 to 13 | 14 |
| `ATS-ACC-REC-019` | `CAP-ACC-REC-019` | 01 to 06 | 07 |
| `ATS-ACC-REC-020` | `CAP-ACC-REC-020` | 01 to 14 | 15 |

## Design Rows Inside Artifacts

| Domain Object | Invariants (`INV-…-NN`) | Next free |
|---|---|---|
| `DOM-ACC-REC-001` | 01 to 09 | 10 |
| `DOM-ACC-REC-002` | 01 to 09 | 10 |
| `DOM-ACC-REC-003` | 01 to 12 | 13 |
| `DOM-ACC-REC-004` | 01 to 08 | 09 |
| `DOM-ACC-REC-005` | 01 to 06 | 07 |

| Design artifact | Title |
|---|---|
| `STATE-ACC-REC-001` | Payout reconciliation standing |
| `STATE-ACC-REC-002` | Payout bank verification |
| `STATE-ACC-REC-003` | Reconciliation lifecycle |
| `STATE-ACC-REC-004` | Settlement item outstanding standing |
| `STATE-ACC-REC-005` | Exception status and acceptance |
| `WF-ACC-REC-001` | Record a settlement item with the money movement that caused it |
| `WF-ACC-REC-002` | Record a payout once |
| `WF-ACC-REC-003` | Save a draft from the workspace |
| `WF-ACC-REC-004` | Finalize a reconciliation and request its ledger entries |
| `WF-ACC-REC-005` | Reverse a finalized reconciliation |
| `WF-ACC-REC-006` | Split or write off a settlement item |
| `WF-ACC-REC-007` | Post reconciliation ledger requests with the operational batch |
| `WF-ACC-REC-008` | Run the daily reconciliation checks |
| `WF-ACC-REC-009` | Publish and sweep blocker attention |
| `WF-ACC-REC-010` | Accept a blocker with a second person's approval |
| `WF-ACC-REC-011` | Supply reconciliation readiness to month-end close |
| `SCR-ACC-REC-001` | Reconciliation Center overview |
| `SCR-ACC-REC-002` | Payouts list and Add Payout |
| `SCR-ACC-REC-003` | Reconciliation workspace |
| `SCR-ACC-REC-004` | Reconciliation batches list |
| `SCR-ACC-REC-005` | Outstanding payments |
| `SCR-ACC-REC-006` | Exceptions queue and detail |
| `SCR-ACC-REC-007` | Close readiness |
| `ADR-ACC-REC-001` to `020` | see the decision files |

## Allocation Order

The draft reserves features, concepts, actors, capabilities, acceptance sets and journeys before authoring them. Findings and questions receive the next available allocation as they arise. Examination adds three rule and acceptance-case pairs and six findings without changing earlier identifiers. The design draft reserves its objects, state models, workflows, contract, screens, decisions, findings 027 to 036 and questions 004 and 005 before writing them.

Design examination reserves findings 037 through 043 before recording the verification corrections.

## Control Backfill Findings

| Id | Controls |
|---|---|
| `FND-ACC-REC-044` | `TC-PI-003` |
| `FND-ACC-REC-045` | `TC-MON-001`, `TC-MON-002`, `TC-PI-004` |

## Testing Allocations

| Feature Suite | Scenarios | Next Free |
|---|---|---|
| `FAS-ACC-REC-01` | 01 to 05 | 06 |
| `FAS-ACC-REC-02` | 01 to 05 | 06 |
| `FAS-ACC-REC-03` | 01 to 05 | 06 |
| `FAS-ACC-REC-04` | 01 to 05 | 06 |
| `FAS-ACC-REC-05` | 01 to 05 | 06 |
| `FAS-ACC-REC-06` | 01 to 05 | 06 |
| `FAS-ACC-REC-07` | 01 to 05 | 06 |

| Executable Suite | Repository | File |
|---|---|---|
| `TST-ACC-REC-001` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0590.spec.ts` |
| `TST-ACC-REC-002` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0591.spec.ts` |
| `TST-ACC-REC-003` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0593.spec.ts` |
| `TST-ACC-REC-004` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0594.spec.ts` |
| `TST-ACC-REC-005` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0595.spec.ts` |
| `TST-ACC-REC-006` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0596.spec.ts` |
| `TST-ACC-REC-007` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0597.spec.ts` |
| `TST-ACC-REC-008` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0598.spec.ts` |
| `TST-ACC-REC-009` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0600.spec.ts` |
| `TST-ACC-REC-010` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0601.spec.ts` |
| `TST-ACC-REC-011` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0602.spec.ts` |
| `TST-ACC-REC-012` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0603.spec.ts` |
| `TST-ACC-REC-013` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0605.spec.ts` |
| `TST-ACC-REC-014` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0606.spec.ts` |
| `TST-ACC-REC-015` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0607.spec.ts` |
| `TST-ACC-REC-016` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0608.spec.ts` |
| `TST-ACC-REC-017` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0609.spec.ts` |
| `TST-ACC-REC-018` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0610.spec.ts` |
| `TST-ACC-REC-019` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0623.spec.ts` |
| `TST-ACC-REC-020` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0626.spec.ts` |
| `TST-ACC-REC-021` | react-console | `acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0627.spec.ts` |
| `TST-ACC-REC-022` | react-console | `e2e/mock/accounting-reconciliation.mock.spec.ts` |
| `TST-ACC-REC-023` | services-accounting | `modules/reconciliation/tests/e2e/batch-lifecycle.e2e.spec.js` |
| `TST-ACC-REC-024` | services-accounting | `modules/reconciliation/tests/e2e/outstanding.e2e.spec.js` |
| `TST-ACC-REC-025` | services-accounting | `modules/reconciliation/tests/e2e/payouts.e2e.spec.js` |
| `TST-ACC-REC-026` | services-accounting | `modules/reconciliation/tests/e2e/reconciliation-lists.e2e.spec.js` |
| `TST-ACC-REC-027` | services-accounting | `modules/reconciliation/tests/e2e/reconciliation-matching.e2e.spec.js` |
| `TST-ACC-REC-028` | services-accounting | `modules/reconciliation/tests/e2e/reconciliation-scenario.e2e.spec.js` |
| `TST-ACC-REC-029` | services-accounting | `modules/reconciliation/tests/e2e/refusal-codes.e2e.spec.js` |
| `TST-ACC-REC-030` | services-accounting | `modules/reconciliation/tests/integration/db/bank-holidays.table.integration.spec.js` |
| `TST-ACC-REC-031` | services-accounting | `modules/reconciliation/tests/integration/db/idempotency-keys.table.integration.spec.js` |
| `TST-ACC-REC-032` | services-accounting | `modules/reconciliation/tests/integration/db/idempotency-ledger-converge.integration.spec.js` |
| `TST-ACC-REC-033` | services-accounting | `modules/reconciliation/tests/integration/db/payouts.table.integration.spec.js` |
| `TST-ACC-REC-034` | services-accounting | `modules/reconciliation/tests/integration/db/reconciliation-allocations.table.integration.spec.js` |
| `TST-ACC-REC-035` | services-accounting | `modules/reconciliation/tests/integration/db/reconciliation-batch-payouts.table.integration.spec.js` |
| `TST-ACC-REC-036` | services-accounting | `modules/reconciliation/tests/integration/db/reconciliation-batches.table.integration.spec.js` |
| `TST-ACC-REC-037` | services-accounting | `modules/reconciliation/tests/integration/db/reconciliation-dismissals.table.integration.spec.js` |
| `TST-ACC-REC-038` | services-accounting | `modules/reconciliation/tests/integration/db/reconciliation-events.table.integration.spec.js` |
| `TST-ACC-REC-039` | services-accounting | `modules/reconciliation/tests/integration/db/reconciliation-evidence-files.table.integration.spec.js` |
| `TST-ACC-REC-040` | services-accounting | `modules/reconciliation/tests/integration/db/reconciliation-exception-notes.table.integration.spec.js` |
| `TST-ACC-REC-041` | services-accounting | `modules/reconciliation/tests/integration/db/reconciliation-exception-steps.table.integration.spec.js` |
| `TST-ACC-REC-042` | services-accounting | `modules/reconciliation/tests/integration/db/reconciliation-exception-subjects.table.integration.spec.js` |
| `TST-ACC-REC-043` | services-accounting | `modules/reconciliation/tests/integration/db/reconciliation-exceptions.table.integration.spec.js` |
| `TST-ACC-REC-044` | services-accounting | `modules/reconciliation/tests/integration/db/reconciliation-posting-lines.table.integration.spec.js` |
| `TST-ACC-REC-045` | services-accounting | `modules/reconciliation/tests/integration/db/reconciliation-postings.table.integration.spec.js` |
| `TST-ACC-REC-046` | services-accounting | `modules/reconciliation/tests/integration/db/settlement-item-evidence-links.table.integration.spec.js` |
| `TST-ACC-REC-047` | services-accounting | `modules/reconciliation/tests/integration/db/settlement-items.table.integration.spec.js` |
| `TST-ACC-REC-048` | services-accounting | `modules/reconciliation/tests/integration/db/settlement-lead-times.table.integration.spec.js` |
| `TST-ACC-REC-049` | services-accounting | `modules/reconciliation/tests/integration/services/batch-lifecycle/finalize-batch.integration.spec.js` |
| `TST-ACC-REC-050` | services-accounting | `modules/reconciliation/tests/integration/services/batch-lifecycle/finalize-concurrency.integration.spec.js` |
| `TST-ACC-REC-051` | services-accounting | `modules/reconciliation/tests/integration/services/batch-lifecycle/finalize-posts-to-subledger.integration.spec.js` |
| `TST-ACC-REC-052` | services-accounting | `modules/reconciliation/tests/integration/services/batch-lifecycle/reverse-batch.integration.spec.js` |
| `TST-ACC-REC-053` | services-accounting | `modules/reconciliation/tests/integration/services/batch-lifecycle/void-batch.integration.spec.js` |
| `TST-ACC-REC-054` | services-accounting | `modules/reconciliation/tests/integration/services/close-readiness/assess-period-close-fields.integration.spec.js` |
| `TST-ACC-REC-055` | services-accounting | `modules/reconciliation/tests/integration/services/close-readiness/assess-period.integration.spec.js` |
| `TST-ACC-REC-056` | services-accounting | `modules/reconciliation/tests/integration/services/overview/reconciliation-overview.integration.spec.js` |
| `TST-ACC-REC-057` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/payouts.integration.spec.js` |
| `TST-ACC-REC-058` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/payouts.queries.integration.spec.js` |
| `TST-ACC-REC-059` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/reconciliation-allocations.integration.spec.js` |
| `TST-ACC-REC-060` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/reconciliation-batches.queries.integration.spec.js` |
| `TST-ACC-REC-061` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/reconciliation-blocker-items.integration.spec.js` |
| `TST-ACC-REC-062` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/reconciliation-candidates.queries.integration.spec.js` |
| `TST-ACC-REC-063` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/reconciliation-dismissals.integration.spec.js` |
| `TST-ACC-REC-064` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/reconciliation-events.integration.spec.js` |
| `TST-ACC-REC-065` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/reconciliation-events.queries.integration.spec.js` |
| `TST-ACC-REC-066` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/reconciliation-exceptions.integration.spec.js` |
| `TST-ACC-REC-067` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.integration.spec.js` |
| `TST-ACC-REC-068` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.queries.integration.spec.js` |
| `TST-ACC-REC-069` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/reconciliation-workspaces.integration.spec.js` |
| `TST-ACC-REC-070` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/reconciliation-workspaces.queries.integration.spec.js` |
| `TST-ACC-REC-071` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/settlement-items.integration.spec.js` |
| `TST-ACC-REC-072` | services-accounting | `modules/reconciliation/tests/integration/services/persistence/settlement-items.queries.integration.spec.js` |
| `TST-ACC-REC-073` | services-accounting | `modules/reconciliation/tests/integration/services/reconciliation-batches/batch-views.integration.spec.js` |
| `TST-ACC-REC-074` | services-accounting | `modules/reconciliation/tests/integration/services/reconciliation-batches/brief-example.integration.spec.js` |
| `TST-ACC-REC-075` | services-accounting | `modules/reconciliation/tests/integration/services/reconciliation-batches/claim-concurrency.integration.spec.js` |
| `TST-ACC-REC-076` | services-accounting | `modules/reconciliation/tests/integration/services/scheduled/reconciliation-scheduled-work.integration.spec.js` |
| `TST-ACC-REC-077` | services-accounting | `modules/reconciliation/tests/integration/services/scheduled/reconciliation-schedules.integration.spec.js` |
| `TST-ACC-REC-078` | services-accounting | `modules/reconciliation/tests/integration/services/settlement-items/settlement-item-recording.integration.spec.js` |
| `TST-ACC-REC-079` | services-accounting | `modules/reconciliation/tests/unit/attention/reconciliation-blockers.spec.js` |
| `TST-ACC-REC-080` | services-accounting | `modules/reconciliation/tests/unit/exceptions/exception-titles.spec.js` |
| `TST-ACC-REC-081` | services-accounting | `modules/reconciliation/tests/unit/payout-list-query.spec.js` |
| `TST-ACC-REC-082` | services-accounting | `modules/reconciliation/tests/unit/rules/batch-actions.spec.js` |
| `TST-ACC-REC-083` | services-accounting | `modules/reconciliation/tests/unit/rules/batch-status.spec.js` |
| `TST-ACC-REC-084` | services-accounting | `modules/reconciliation/tests/unit/rules/business-days.spec.js` |
| `TST-ACC-REC-085` | services-accounting | `modules/reconciliation/tests/unit/rules/item-kinds.spec.js` |
| `TST-ACC-REC-086` | services-accounting | `modules/reconciliation/tests/unit/rules/match-ranking.spec.js` |
| `TST-ACC-REC-087` | services-accounting | `modules/reconciliation/tests/unit/rules/money.spec.js` |
| `TST-ACC-REC-088` | services-accounting | `modules/reconciliation/tests/unit/rules/outstanding-state.spec.js` |
| `TST-ACC-REC-089` | services-accounting | `modules/reconciliation/tests/unit/rules/payment-states.spec.js` |
| `TST-ACC-REC-090` | services-accounting | `modules/reconciliation/tests/unit/rules/payout-rules.spec.js` |
| `TST-ACC-REC-091` | services-accounting | `modules/reconciliation/tests/unit/rules/posting-plans.spec.js` |
| `TST-ACC-REC-092` | services-accounting | `modules/reconciliation/tests/unit/rules/readiness.spec.js` |
| `TST-ACC-REC-093` | services-accounting | `modules/reconciliation/tests/unit/rules/refusal-codes.spec.js` |
| `TST-ACC-REC-094` | services-accounting | `modules/reconciliation/tests/unit/rules/segregation.spec.js` |
| `TST-ACC-REC-095` | services-accounting | `modules/reconciliation/tests/unit/rules/transitions.spec.js` |
| `TST-ACC-REC-096` | services-accounting | `tests/unit/reconciliation-matching-routes.spec.ts` |
| `TST-ACC-REC-097` | services-accounting | `tests/unit/reconciliation-permissions.spec.ts` |
| `TST-ACC-REC-098` | services-accounting | `tests/unit/reconciliation/outstanding-api-mapper.spec.ts` |

Testing back-fill reserves interaction cases, feature suites, executable entries and findings before artifact authoring.

Testing findings occupy the newly available range after the merged control findings. Existing control allocations remain unchanged.

| Testing Finding | Purpose |
|---|---|
| `FND-ACC-REC-046` | Category and design traceability gaps for `ATS-ACC-REC-001`. |
| `FND-ACC-REC-047` | Category and design traceability gaps for `ATS-ACC-REC-002`. |
| `FND-ACC-REC-048` | Category and design traceability gaps for `ATS-ACC-REC-003`. |
| `FND-ACC-REC-049` | Category and design traceability gaps for `ATS-ACC-REC-004`. |
| `FND-ACC-REC-050` | Category and design traceability gaps for `ATS-ACC-REC-005`. |
| `FND-ACC-REC-051` | Category and design traceability gaps for `ATS-ACC-REC-006`. |
| `FND-ACC-REC-052` | Category and design traceability gaps for `ATS-ACC-REC-007`. |
| `FND-ACC-REC-053` | Category and design traceability gaps for `ATS-ACC-REC-008`. |
| `FND-ACC-REC-054` | Category and design traceability gaps for `ATS-ACC-REC-009`. |
| `FND-ACC-REC-055` | Category and design traceability gaps for `ATS-ACC-REC-010`. |
| `FND-ACC-REC-056` | Category and design traceability gaps for `ATS-ACC-REC-011`. |
| `FND-ACC-REC-057` | Category and design traceability gaps for `ATS-ACC-REC-012`. |
| `FND-ACC-REC-058` | Category and design traceability gaps for `ATS-ACC-REC-013`. |
| `FND-ACC-REC-059` | Category and design traceability gaps for `ATS-ACC-REC-014`. |
| `FND-ACC-REC-060` | Category and design traceability gaps for `ATS-ACC-REC-015`. |
| `FND-ACC-REC-061` | Category and design traceability gaps for `ATS-ACC-REC-016`. |
| `FND-ACC-REC-062` | Category and design traceability gaps for `ATS-ACC-REC-017`. |
| `FND-ACC-REC-063` | Category and design traceability gaps for `ATS-ACC-REC-018`. |
| `FND-ACC-REC-064` | Category and design traceability gaps for `ATS-ACC-REC-019`. |
| `FND-ACC-REC-065` | Category and design traceability gaps for `ATS-ACC-REC-020`. |
| `FND-ACC-REC-066` | Corrected concurrent edit and release description. |
| `FND-ACC-REC-067` | Unbound feature chains and proposed interaction execution. |