---
id: ADR-ACC-REC-005
title: 'Finalized Reconciliations Are Reversed and Redone, Never Reopened'
product_area: accounting
module: reconciliation
revision: 2
status: proposed
design_intent: confirmed
source_sha:
  services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8
  react-console: baf6dae382d6f41dce976c7f848667ccc37e076f
decision: >-
  Correct an approved explanation by reasoned reversal and a new explanation;
  require independent approval when the document period is closed.
constrains:
  - DOM-ACC-REC-003
  - STATE-ACC-REC-003
  - WF-ACC-REC-005
  - SCR-ACC-REC-003
origin: 'ACCT-M8 plan D1 (reverse and redo), approved by Andrew 2026-10-22'
alternatives:
  - option: Reopen the approved explanation.
    why_not: >-
      In-place changes would replace the retained explanation of an earlier
      approval.
  - option: Modify approved claims individually.
    why_not: >-
      Previously created accounting requests would no longer describe the
      revised holdings.
consequences:
  - >-
    Database sealing admits reversal-related changes and subsequent holding
    release.
  - >-
    A closed-period request remains pending without withdrawal until another
    actor approves.
  - >-
    Later processor effects belong in new settlement observations rather than
    silently altering approved history.
supersedes: []
evidence:
  - >-
    services-accounting at f47cb263: docs/milestones/plans/ACCT-M8-plan.md D1;
    docs/reconciliation/architecture.md §14.3;
    modules/reconciliation/services/batch-lifecycle/reverse-batch.ts;
    db/reconciliation-batches.table.ts.
---
# Finalized Reconciliations Are Reversed and Redone, Never Reopened

## Context

Finance corrections must retain the approval that was originally made.

## Decision

Correct an approved explanation by reasoned reversal and a new explanation; require independent approval when the document period is closed.

## Alternatives Considered

Reopen the approved explanation. In-place changes would replace the retained explanation of an earlier approval.

Modify approved claims individually. Previously created accounting requests would no longer describe the revised holdings.

## Consequences

Database sealing admits reversal-related changes and subsequent holding release. A closed-period request remains pending without withdrawal until another actor approves. Later processor effects belong in new settlement observations rather than silently altering approved history.