Posting Record

The Lifecycle

Transitions Explained

Retirement preserves the generation history while ordinary and fiscal recovery treat ledger rows differently. The transition rows identify the removal or mirror path and its transaction guard.

What Cannot Happen

A retired generation remains history. A fresh posting has its own generation record, and the guarded ordinary deletion path refuses a generation containing reversal entries.

Concurrency and Timing

Batch locking and the current-generation uniqueness constraint protect retirement and replacement. The history row is not a substitute for the durable job outcome.