---
id: ATS-ACC-REC-014
scope: CAP-ACC-REC-014
product_area: accounting
module: reconciliation
revision: 3
status: proposed
approved_by: null
approved_at: null
source_sha:
  services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8
  react-console: baf6dae382d6f41dce976c7f848667ccc37e076f
scenarios:
  - id: ATS-ACC-REC-014-01
    title: Default batch selection and no-plan case
    level: api
    proves:
      - BR-CAP-ACC-REC-014-01
      - BR-CAP-ACC-REC-014-02
      - BR-CAP-ACC-REC-014-03
    preconditions: 'Units include an accepting batch, no accepting batch and an effect with no posting plan.'
    steps: Record posting requests for each case.
    expected: >-
      Valid requests use the selected batch’s date and line roles, missing batch writes nothing and an empty
      plan requires no batch.
    negative: true
    data_needs: Provide ledger fixture for this case.
    bound_to:
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.integration.spec.js#answers
        the request as stored: in the unit’s open batch, on its date, the document date kept, its lines with
        their roles
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.integration.spec.js#assigns
        the batch the default-batch rule gives the unit and merchant account
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.integration.spec.js#refuses
        a unit with no open batch for its requests (400, `no_open_batch`), writing nothing
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.integration.spec.js#asks
        for no batch when there is no plan: a unit with none answers nothing, not a refusal
      - TST-ACC-REC-067
    provenance: test
    source: >-
      services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.integration.spec.js#answers
      the request as stored: in the unit’s open batch, on its date, the document date kept, its lines with
      their roles
    category: rule
  - id: ATS-ACC-REC-014-02
    title: Balanced bounded append-only requests
    level: api
    proves:
      - BR-CAP-ACC-REC-014-04
    preconditions: Requests and posting lines are available for direct constraint checks.
    steps: 'Commit empty, unbalanced or excessive lines and attempt update or deletion.'
    expected: Invalid requests fail; only purge permits removal of immutable history.
    negative: true
    data_needs: No additional fixture beyond the case setup.
    bound_to:
      - >-
        services-accounting:modules/reconciliation/tests/integration/db/reconciliation-postings.table.integration.spec.js#commits
        a balanced posting with its two lines (premise of the refusals)
      - >-
        services-accounting:modules/reconciliation/tests/integration/db/reconciliation-postings.table.integration.spec.js#refuses
        at commit a posting with no lines (RHF36)
      - >-
        services-accounting:modules/reconciliation/tests/integration/db/reconciliation-postings.table.integration.spec.js#refuses
        at commit a posting whose debits and credits differ in USD (RHF36)
      - >-
        services-accounting:modules/reconciliation/tests/integration/db/reconciliation-posting-lines.table.integration.spec.js#refuses
        position 21, so a posting has at most 20 lines
      - >-
        services-accounting:modules/reconciliation/tests/integration/db/reconciliation-posting-lines.table.integration.spec.js#refuses
        a line with both a debit and a credit
      - >-
        services-accounting:modules/reconciliation/tests/integration/db/reconciliation-postings.table.integration.spec.js#refuses
        the owner an UPDATE, by the append-only trigger (RHF32)
      - >-
        services-accounting:modules/reconciliation/tests/integration/db/reconciliation-posting-lines.table.integration.spec.js#refuses
        the owner a DELETE outside a tenant purge, by the append-only trigger (RHF32)
      - TST-ACC-REC-045
      - TST-ACC-REC-044
    provenance: test
    source: >-
      services-accounting:modules/reconciliation/tests/integration/db/reconciliation-postings.table.integration.spec.js#commits
      a balanced posting with its two lines (premise of the refusals)
    category: invariant
  - id: ATS-ACC-REC-014-03
    title: Unique posting effects and mirror keys
    level: api
    proves:
      - BR-CAP-ACC-REC-014-05
    preconditions: A posting request already exists.
    steps: Reuse its event key and derive reversal and subsequent-recognition keys.
    expected: Duplicate effects fail and reversal or numbered recognition keys remain distinct.
    negative: true
    data_needs: No additional fixture beyond the case setup.
    bound_to:
      - >-
        services-accounting:modules/reconciliation/tests/integration/db/reconciliation-postings.table.integration.spec.js#refuses
        an event key the tenant already has
      - >-
        services-accounting:modules/reconciliation/tests/unit/rules/posting-plans.spec.js#appends :reverse to
        a recognition’s key
      - >-
        services-accounting:modules/reconciliation/tests/unit/rules/posting-plans.spec.js#numbers a second
        recognition after a reversal
      - TST-ACC-REC-045
      - TST-ACC-REC-091
    provenance: test
    source: >-
      services-accounting:modules/reconciliation/tests/integration/db/reconciliation-postings.table.integration.spec.js#refuses
      an event key the tenant already has
    category: invariant
  - id: ATS-ACC-REC-014-04
    title: Account and side selection
    level: unit
    proves:
      - BR-CAP-ACC-REC-014-06
    preconditions: 'Transfer, fee, reserve and write-off inputs are prepared.'
    steps: Generate their posting plans.
    expected: 'Bank, clearing and purpose accounts appear on the expected debit or credit sides.'
    negative: false
    data_needs: No additional fixture beyond the case setup.
    bound_to:
      - >-
        services-accounting:modules/reconciliation/tests/unit/rules/posting-plans.spec.js#takes a fee’s
        counter-account from processor_fee_expense
      - >-
        services-accounting:modules/reconciliation/tests/unit/rules/posting-plans.spec.js#takes a reserve
        release’s counter-account from processor_reserve_receivable
      - >-
        services-accounting:modules/reconciliation/tests/unit/rules/posting-plans.spec.js#debits the bank and
        credits clearing for a positive payout
      - >-
        services-accounting:modules/reconciliation/tests/unit/rules/posting-plans.spec.js#debits the write-off
        account and credits clearing for a positive item never paid out
      - TST-ACC-REC-091
    provenance: test
    source: >-
      services-accounting:modules/reconciliation/tests/unit/rules/posting-plans.spec.js#takes a fee’s
      counter-account from processor_fee_expense
    category: rule
  - id: ATS-ACC-REC-014-05
    title: Posted status follows operational posting
    level: api
    proves:
      - BR-CAP-ACC-REC-014-07
      - BR-CAP-ACC-REC-014-08
    preconditions: Requests include pending and posted cases.
    steps: 'Post, unpost and repost their operational batch.'
    expected: >-
      Derived status follows unreversed entries; unpost makes requests pending and repost recreates their
      entries.
    negative: false
    data_needs: Provide Batch posting rows for this case.
    bound_to:
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.queries.integration.spec.js#is
        posted when an unreversed batch posting holds its reconciliation entry
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.queries.integration.spec.js#is
        not posted when the batch posting holding its entry was reversed
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.queries.integration.spec.js#is
        not posted by an entry of another transaction type naming its id
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/batch-lifecycle/finalize-posts-to-subledger.integration.spec.js#writes
        the transfer, the fee and the reserve as balanced reconciliation entries on the accounts of the
        example
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/batch-lifecycle/finalize-posts-to-subledger.integration.spec.js#deletes
        the entries, empties the clearing account and makes the three requests pending again
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/batch-lifecycle/finalize-posts-to-subledger.integration.spec.js#writes
        the same entries when the batch is posted again
      - TST-ACC-REC-068
      - TST-ACC-REC-051
    provenance: test
    source: >-
      services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.queries.integration.spec.js#is
      posted when an unreversed batch posting holds its reconciliation entry
    category: transition
  - id: ATS-ACC-REC-014-06
    title: Unsupported currency exponents
    level: api
    proves:
      - BR-CAP-ACC-REC-014-09
    preconditions: Merchants use yen and a three-decimal currency.
    steps: Create their required posting requests.
    expected: Both unsupported exponents fail without writes.
    negative: true
    data_needs: Provide Non-dollar currencies for this case.
    bound_to:
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.integration.spec.js#refuses
        a currency whose exponent is not 2 (409, `unsupported-currency-exponent`), writing nothing
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.integration.spec.js#refuses
        a three-decimal currency the same way
      - TST-ACC-REC-067
    provenance: test
    source: >-
      services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.integration.spec.js#refuses
      a currency whose exponent is not 2 (409, `unsupported-currency-exponent`), writing nothing
    category: validation
  - id: ATS-ACC-REC-014-07
    title: Pending requests sorted and bounded
    level: api
    proves:
      - BR-CAP-ACC-REC-014-10
    preconditions: One batch contains both posted and pending requests.
    steps: 'Read pending requests with zero, five hundred and excessive limits.'
    expected: Valid requests return oldest pending effects first; invalid limits fail.
    negative: true
    data_needs: No additional fixture beyond the case setup.
    bound_to:
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.queries.integration.spec.js#answers
        the batch’s requests not posted, oldest written first, then by event key
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.queries.integration.spec.js#refuses
        a limit of 0
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.queries.integration.spec.js#refuses
        a limit above 500
      - TST-ACC-REC-068
    provenance: test
    source: >-
      services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.queries.integration.spec.js#answers
      the batch’s requests not posted, oldest written first, then by event key
    category: boundary
  - id: ATS-ACC-REC-014-08
    title: Posting transaction and batch retention
    level: api
    proves:
      - BR-CAP-ACC-REC-014-11
    preconditions: A request is assigned to an operational batch.
    steps: Create outside a transaction and try to delete the referenced batch.
    expected: Both operations are refused.
    negative: true
    data_needs: No additional fixture beyond the case setup.
    bound_to:
      - >-
        services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.integration.spec.js#refuses
        to record outside the command’s transaction
      - >-
        services-accounting:modules/reconciliation/tests/integration/db/reconciliation-postings.table.integration.spec.js#is
        not deleted while the posting rides in it
      - TST-ACC-REC-067
      - TST-ACC-REC-045
    provenance: test
    source: >-
      services-accounting:modules/reconciliation/tests/integration/services/persistence/reconciliation-ledger-postings.integration.spec.js#refuses
      to record outside the command’s transaction
    category: failure
  - id: ATS-ACC-REC-014-09
    title: Operational posting completes readiness work
    level: api
    proves:
      - BR-CAP-ACC-REC-014-08
      - AS-JNY-ACC-REC-005-03
    preconditions: A finalize and write-off generated requests in an open batch.
    steps: 'Post, unpost and repost it, rereading readiness.'
    expected: Entries follow posting state and incomplete-posting blockers clear after the final post.
    negative: false
    data_needs: Use the isolated reconciliation fixture unit.
    bound_to:
      - >-
        react-console:acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0627.spec.ts#ACT-ACC-0627
      - TST-ACC-REC-021
    provenance: test
    source: >-
      react-console:acceptance/accounting/playwright/journeys/reconciliation-close/ACT-ACC-0627.spec.ts#ACT-ACC-0627
    category: interaction
  - id: ATS-ACC-REC-014-10
    title: Write-off supplies a batch request
    category: interaction
    level: api
    proves:
      - BR-CAP-ACC-REC-014-01
      - BR-CAP-ACC-REC-014-02
      - BR-CAP-ACC-REC-014-03
      - BR-CAP-ACC-REC-007-05
      - BR-CAP-ACC-REC-007-06
    interacts_with:
      - CAP-ACC-REC-007
    relies_on:
      - ATS-ACC-REC-014-01
      - ATS-ACC-REC-007-04
    preconditions: Use one isolated workspace with the financial records and caller roles required by the relied-on cases.
    steps:
      - do: Write off a positive overdue item and inspect its operational requests before posting.
        expect: The item is resolved and its distinct request remains pending in the selected batch.
        provenance: proposed
        source:
          - >-
            specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-014-hand-reconciliations-accounting-to-the-ledger-through-the.md
          - >-
            specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-007-split-or-write-off-money-that-will-never-arrive-as-recorded.md
    expected: The item is resolved and its distinct request remains pending in the selected batch.
    negative: false
    data_needs: >-
      Local merchant and bank accounts, an open operational batch and distinct preparation and approval
      callers.
    bound_to: []
    provenance: proposed
    source:
      - >-
        specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-014-hand-reconciliations-accounting-to-the-ledger-through-the.md
      - >-
        specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-007-split-or-write-off-money-that-will-never-arrive-as-recorded.md
  - id: ATS-ACC-REC-014-11
    title: Approval precedes ledger completion
    category: interaction
    level: api
    proves:
      - BR-CAP-ACC-REC-014-07
      - BR-CAP-ACC-REC-014-08
      - BR-CAP-ACC-REC-011-06
      - BR-CAP-ACC-REC-011-08
    interacts_with:
      - CAP-ACC-REC-011
    relies_on:
      - ATS-ACC-REC-014-05
      - ATS-ACC-REC-011-05
    preconditions: Use one isolated workspace with the financial records and caller roles required by the relied-on cases.
    steps:
      - do: 'Approve a balanced explanation, inspect requests and post its selected operational batch.'
        expect: Approval seals the explanation before posting creates entries for the retained requests.
        provenance: proposed
        source:
          - >-
            specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-014-hand-reconciliations-accounting-to-the-ledger-through-the.md
          - >-
            specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-011-approve-a-balanced-reconciliation-and-move-the-deposit-to.md
    expected: Approval seals the explanation before posting creates entries for the retained requests.
    negative: false
    data_needs: >-
      Local merchant and bank accounts, an open operational batch and distinct preparation and approval
      callers.
    bound_to: []
    provenance: proposed
    source:
      - >-
        specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-014-hand-reconciliations-accounting-to-the-ledger-through-the.md
      - >-
        specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-011-approve-a-balanced-reconciliation-and-move-the-deposit-to.md
  - id: ATS-ACC-REC-014-12
    title: Mirrors offset original requests
    category: interaction
    level: api
    proves:
      - BR-CAP-ACC-REC-014-07
      - BR-CAP-ACC-REC-014-08
      - BR-CAP-ACC-REC-013-03
      - BR-CAP-ACC-REC-013-08
    interacts_with:
      - CAP-ACC-REC-013
    relies_on:
      - ATS-ACC-REC-014-05
      - ATS-ACC-REC-013-03
    preconditions: Use one isolated workspace with the financial records and caller roles required by the relied-on cases.
    steps:
      - do: 'Approve and reverse an explanation in one open operational batch, then post that batch.'
        expect: 'Original requests and mirrors have entries and their bank, clearing and fee balances net to zero.'
        provenance: proposed
        source:
          - >-
            specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-014-hand-reconciliations-accounting-to-the-ledger-through-the.md
          - >-
            specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-013-correct-a-finalized-reconciliation-by-reversing-it-and.md
    expected: 'Original requests and mirrors have entries and their bank, clearing and fee balances net to zero.'
    negative: false
    data_needs: >-
      Local merchant and bank accounts, an open operational batch and distinct preparation and approval
      callers.
    bound_to: []
    provenance: proposed
    source:
      - >-
        specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-014-hand-reconciliations-accounting-to-the-ledger-through-the.md
      - >-
        specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-013-correct-a-finalized-reconciliation-by-reversing-it-and.md
  - id: ATS-ACC-REC-014-13
    title: Unposting restores a readiness blocker
    category: interaction
    level: api
    proves:
      - BR-CAP-ACC-REC-014-08
      - AS-JNY-ACC-REC-005-03
      - BR-CAP-ACC-REC-018-05
      - BR-CAP-ACC-REC-018-06
    interacts_with:
      - CAP-ACC-REC-018
    relies_on:
      - ATS-ACC-REC-014-09
      - ATS-ACC-REC-018-04
    preconditions: Use one isolated workspace with the financial records and caller roles required by the relied-on cases.
    steps:
      - do: 'Post reconciliation requests, read assessment, unpost and read assessment again.'
        expect: Requests return to pending and assessment exposes unfinished posting again.
        provenance: proposed
        source:
          - >-
            specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-014-hand-reconciliations-accounting-to-the-ledger-through-the.md
          - >-
            specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-018-tell-month-end-close-what-stops-a-period-from-closing.md
    expected: Requests return to pending and assessment exposes unfinished posting again.
    negative: false
    data_needs: >-
      Local merchant and bank accounts, an open operational batch and distinct preparation and approval
      callers.
    bound_to: []
    provenance: proposed
    source:
      - >-
        specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-014-hand-reconciliations-accounting-to-the-ledger-through-the.md
      - >-
        specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-018-tell-month-end-close-what-stops-a-period-from-closing.md
  - id: ATS-ACC-REC-014-14
    title: Failed accounting leaves write-off unresolved
    category: interaction
    level: api
    proves:
      - BR-CAP-ACC-REC-014-01
      - BR-CAP-ACC-REC-014-02
      - BR-CAP-ACC-REC-014-03
      - BR-CAP-ACC-REC-007-07
    interacts_with:
      - CAP-ACC-REC-007
    relies_on:
      - ATS-ACC-REC-014-01
      - ATS-ACC-REC-007-05
    preconditions: Use one isolated workspace with the financial records and caller roles required by the relied-on cases.
    steps:
      - do: 'Try write-off without an accepting batch, repair the batch context and retry.'
        expect: The first attempt changes no resolution or request; retry retains both together.
        provenance: proposed
        source:
          - >-
            specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-014-hand-reconciliations-accounting-to-the-ledger-through-the.md
          - >-
            specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-007-split-or-write-off-money-that-will-never-arrive-as-recorded.md
    expected: The first attempt changes no resolution or request; retry retains both together.
    negative: true
    data_needs: >-
      Local merchant and bank accounts, an open operational batch and distinct preparation and approval
      callers.
    bound_to: []
    provenance: proposed
    source:
      - >-
        specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-014-hand-reconciliations-accounting-to-the-ledger-through-the.md
      - >-
        specs/accounting/reconciliation/planning/capabilities/CAP-ACC-REC-007-split-or-write-off-money-that-will-never-arrive-as-recorded.md
evidence:
  - >-
    Bindings identify existing tests at the pinned revisions; proposed cases remain unbound and describe the
    proof still needed.
coverage:
  rule: covered
  transition: covered
  validation: covered
  permission: not-applicable
  failure: covered
  boundary: covered
  invariant: covered
  interaction: covered
  edge: 'gap: FND-ACC-REC-059'
  concurrency: 'gap: FND-ACC-REC-059'
coverage_notes:
  permission: >-
    This internal transaction participant declares no independent permission; calling workflows exercise
    authorization.
  design_completeness: >-
    Covered categories count specified cases, including proposed cases. Exhaustive state-transition,
    permission-key and domain-invariant traceability remains a separate proof gap.
---

# Carry reconciliation accounting through operational posting: Capability Test Specification

## Coverage

| Rule | Proved by |
|---|---|
| `BR-CAP-ACC-REC-014-01` | `ATS-ACC-REC-014-01` |
| `BR-CAP-ACC-REC-014-02` | `ATS-ACC-REC-014-01` |
| `BR-CAP-ACC-REC-014-03` | `ATS-ACC-REC-014-01` |
| `BR-CAP-ACC-REC-014-04` | `ATS-ACC-REC-014-02` |
| `BR-CAP-ACC-REC-014-05` | `ATS-ACC-REC-014-03` |
| `BR-CAP-ACC-REC-014-06` | `ATS-ACC-REC-014-04` |
| `BR-CAP-ACC-REC-014-07` | `ATS-ACC-REC-014-05` |
| `BR-CAP-ACC-REC-014-08` | `ATS-ACC-REC-014-05`, `ATS-ACC-REC-014-09` |
| `BR-CAP-ACC-REC-014-09` | `ATS-ACC-REC-014-06` |
| `BR-CAP-ACC-REC-014-10` | `ATS-ACC-REC-014-07` |
| `BR-CAP-ACC-REC-014-11` | `ATS-ACC-REC-014-08` |

## Interactions With Related Capabilities

Operational posting completes readiness work. Write-off supplies a batch request. Approval precedes ledger completion. Mirrors offset original requests. Unposting restores a readiness blocker. Failed accounting leaves write-off unresolved. Proposed interaction cases require executable proof.