---
id: ADR-ACC-REC-008
title: The Merchant Account's Ledger Account Is the Processor Clearing Account
product_area: accounting
module: reconciliation
revision: 2
status: proposed
design_intent: confirmed
source_sha:
  services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8
  react-console: baf6dae382d6f41dce976c7f848667ccc37e076f
decision: >-
  Use the merchant’s existing ledger account for processor clearing and transfer
  the deposit to the bank account during operational posting.
constrains:
  - DOM-ACC-REC-003
  - DOM-ACC-REC-005
  - WF-ACC-REC-004
  - WF-ACC-REC-007
origin: 'ACCT-M8 plan D2, approved by Andrew 2026-10-22'
alternatives:
  - option: Add another merchant clearing-account field.
    why_not: >-
      Existing payment accounting already uses the merchant ledger account and
      would need coordinated changes.
consequences:
  - >-
    Configuration must distinguish processor clearing from bank cash to avoid
    cancelling the transfer on one account.
  - Readiness compares posted clearing with outstanding effects.
  - >-
    The recorded decision calls for a clearer configuration label;
    implementation of that label lies outside this screen scope.
supersedes: []
evidence:
  - >-
    services-accounting at f47cb263: docs/milestones/plans/ACCT-M8-plan.md D2;
    docs/reconciliation/architecture.md §16.1, §16.3.
---
# The Merchant Account's Ledger Account Is the Processor Clearing Account

## Context

Processor effects need a consistent waiting account between source payment accounting and bank transfer accounting.

## Decision

Use the merchant’s existing ledger account for processor clearing and transfer the deposit to the bank account during operational posting.

## Alternatives Considered

Add another merchant clearing-account field. Existing payment accounting already uses the merchant ledger account and would need coordinated changes.

## Consequences

Configuration must distinguish processor clearing from bank cash to avoid cancelling the transfer on one account. Readiness compares posted clearing with outstanding effects. The recorded decision calls for a clearer configuration label; implementation of that label lies outside this screen scope.