---
id: ADR-ACC-TRX-001
title: Billing Ownership and Posting Responsibility
product_area: accounting
module: transactions
revision: 1
status: proposed
design_intent: confirmed
source_sha:
  services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8
  react-console: baf6dae382d6f41dce976c7f848667ccc37e076f
decision: >-
  Transactions retains receivable documents and financial history, while batch
  management resolves posting accounts and creates accounting entries at batch
  posting.
constrains:
  - DOM-ACC-TRX-001
  - DOM-ACC-TRX-003
  - DOM-ACC-TRX-004
  - DOM-ACC-TRX-006
  - SVC-ACC-TRX-transactions
  - RESP-ACC
origin: >-
  Andrew’s D-03 as amended by A-1 (2026-10-18), and D-01’s rebuild of the
  transactions module:
  services-accounting:docs/architecture/accounting-2.0/02-decisions.md#2.8
  Andrew's acceptance decisions of 2026-10-18 (about 15:35 UTC)
alternatives:
  - option: Resolve posting accounts during invoice issue.
    why_not: >-
      The recorded ruling allows billing before account configuration is
      complete and assigns account validation to posting.
  - option: Create journal entries in the billing command.
    why_not: >-
      The recorded posting boundary retains separate ledger validation and
      immutable posted results.
consequences:
  - >-
    Missing account configuration is reported during posting with its affected
    billing context.
  - >-
    Posting-state batch guards constrain reassignment and correction, with later
    corrections represented by audited financial documents.
  - >-
    Transactions requests batch assignment and reads posting state; posting
    consumes its financial documents.
supersedes: []
evidence:
  - >-
    services-accounting at f47cb263:
    docs/architecture/accounting-2.0/02-decisions.md, 05-lifecycles.md,
    06-integrity-model.md.
---
# Billing Ownership and Posting Responsibility

## Context

The rebuild separates customer billing from the moment its accounting entries become fixed. The cited amended ruling governs that division.

## Decision

The structured decision records the governing boundary and its observed limits. Its origin distinguishes Andrew’s rulings from reversible implementation choices and proposed publication policy.

## Alternatives Considered

The listed alternatives explain the competing responsibility or recovery approaches and why the recorded direction differs. They are explanatory comparisons, without evidence of a separate approval discussion for each alternative.

## Consequences

The consequence rows identify implementation obligations, current departures and gaps requiring further verification. Artifact status remains proposed until Andrew approves it.