---
id: ADR-ACC-TRX-004
title: Retained Financial Reversals and Unposted Amendment
product_area: accounting
module: transactions
revision: 1
status: proposed
design_intent: confirmed
source_sha:
  services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8
  react-console: baf6dae382d6f41dce976c7f848667ccc37e076f
decision: >-
  Financial reversals retain their originals and append opposing effects, while
  the approved unposted invoice amendment remains a separate permitted
  correction path.
constrains:
  - DOM-ACC-TRX-001
  - DOM-ACC-TRX-003
  - DOM-ACC-TRX-004
  - STATE-ACC-TRX-002
  - STATE-ACC-TRX-003
  - STATE-ACC-TRX-012
  - WF-ACC-TRX-003
  - WF-ACC-TRX-004
  - WF-ACC-TRX-011
origin: >-
  Andrew’s D19 (reversible write-offs), A-4 (posted voids refused) and A-8 (a
  voided payment is kept):
  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: Remove or overwrite the original financial document.
    why_not: >-
      Previously reported and posted history would no longer explain the
      original transaction.
  - option: Change only a lifecycle flag to undo money.
    why_not: The reversal would lack its own dated financial evidence.
consequences:
  - >-
    Supported reversal commands preserve the original and its opposing record
    and reject repeated reversal of the same effect.
  - >-
    Recording correction at its effective date preserves reconstruction of
    earlier positions.
  - >-
    A memo void restores billed debt without automatically replacing receipt
    allocations freed by the memo.
supersedes: []
evidence:
  - >-
    services-accounting at f47cb263:
    docs/architecture/accounting-2.0/02-decisions.md, 05-lifecycles.md,
    06-integrity-model.md.
---
# Retained Financial Reversals and Unposted Amendment

## Context

Correction must explain both the original financial movement and what later changed it. The recorded reversal rules do not prohibit the separately approved invoice amendment.

## 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.