Rhythm 2.0 Specifications

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CAP-ACC-CLS-009Recognize close-owned revenue and reverse it on reopen

Markdown

CAP-ACC-CLS-009

Recognize close-owned revenue and reverse it on reopen

Markdown
  • DocumentDraft
  • Product intentProposed
  • ImplementationObserved

Planning

Feature
FEAT-ACC-CLS-03
Exercised by
FAS-ACC-CLS-03-02, FAS-ACC-CLS-03-03
Key concepts
CON-ACC-CLS-003
Actors
ACT-ACC-016, ACT-ACC-015
Journeys
JNY-ACC-CLS-003
Depends on
CAP-ACC-CLS-007
Related
CAP-ACC-CLS-003, CAP-ACC-CLS-008, CAP-ACC-CLS-011, CAP-ACC-CLS-012
Open questions
OQ-ACC-CLS-003
Proved by
ATS-ACC-CLS-009

Implementation

Executable suites
TST-ACC-CLS-003, TST-ACC-CLS-017, TST-ACC-CLS-021, TST-ACC-CLS-022, TST-ACC-CLS-023

KindCapabilityProduct areaAccountingModuleMonth-End ClosingRevision1

Read atservices-accounting f47cb263react-console baf6dae3

Recognize close-owned revenue and reverse it on reopen ​

Purpose ​

Closing recognizes scheduled revenue through a system batch, and reopening reverses the close’s revenue work.

How It Works ​

Execution invokes Batch management for due recognition work. The resulting system batch carries the unit and period in its name and the period end as its date. Entries due later remain deferred. The event key makes repeated posting requests resolve to the same close-owned work. When nothing is due, the step records why it was skipped. Reopening invokes the matching unrecognition and reversal functions. Reversal lines retain evidence of the earlier close rather than removing its effect without a trace. Closing again posts the same period batch under a new close key. Staff cannot maintain that system batch through ordinary manual actions. If recognition is refused, the closer follows the failed run’s recovery path.

Relationships ​

  • The preview exposes the due entries and missing setup before execution.
  • The posting boundary grants the restricted close and reopen exceptions.
  • Close, reopen and recovery drive recognition and reversal.

The Formal Contract

The narrative above explains; the sections below are authoritative — the rules, scenarios and tests this document binds.

Outcomes
Due revenue reaches the ledger through a close-owned posting.Reopening restores recognition state while retaining reversal evidence.
Surfaces
job
Constraints
Batch management owns the schedules and system batches invoked by closing.
Intent sources
services-accounting:docs/milestones/plans/ACCT-M4-plan.md#4a row 74 (class A: the six steps of the close)services-accounting:docs/milestones/walkthroughs/ACCT-M3-handoff.md#Decisions it carries

Controls

24 controls apply, from the corpus control catalogue.

TC-IAM-001 TC-IAM-005 TC-IAM-006 TC-AZ-001 TC-AZ-002 TC-AZ-003 TC-AZ-004 TC-TEN-001 TC-TEN-002 TC-TEN-003 TC-DAT-001 TC-DAT-004 TC-LOG-002 TC-LOG-003 TC-LOG-005 TC-AVL-001 TC-AVL-004 TC-MON-001 TC-MON-002 TC-MON-004 TC-PI-002 TC-PI-003 TC-PI-004 TC-PI-005

Business Rules

8 rules, 8 to be proved before approval. A rule's product intent is derived from its origin: 0 confirmed by a product decision, the rest inheriting this capability's proposed.

IdRuleKindEnforced atProvenance
01must prove
Proposed
The close recognizes due unrecognized entries and posts a deferred revenue batch named for the unit and period, dated at period end and debiting deferred revenue.
✓ The unit’s July recognition uses its named period-end deferred revenue batch.
origin: services-accounting:docs/milestones/plans/ACCT-M4-plan.md#4a row 74 (class A; plan approved 2026-10-21)
proved by ATS-ACC-CLS-009-01, TST-ACC-CLS-023
calculationservicetest
services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts July's deferred revenue system batch, named and dated as 1.0 did
02must prove
Proposed
Entries beyond period end remain unrecognized.
proved by ATS-ACC-CLS-009-01, TST-ACC-CLS-023
calculationservicetest
services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#marks the July entries recognized and leaves the later ones unrecognized
03must prove
Proposed
The close-owned event key prevents duplicate posting of the recognition batch.
proved by ATS-ACC-CLS-009-01, ATS-ACC-CLS-009-06, TST-ACC-CLS-023
invariantservice, databasetest
services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts it once, under the close’s event key
04must prove
Proposed
A recognition step with no due entries is skipped with an explanation and creates no batch.
origin: fiscal-close design L5 (Rhythm 1.0 omitted an empty batch)
proved by ATS-ACC-CLS-009-02, TST-ACC-CLS-017, TST-ACC-CLS-021
policyservicetest
services-accounting:modules/fiscal-close/tests/integration/services/jobs/close-job.integration.spec.js#records why revenue recognition and COGS were skipped
05must prove
Proposed
Reopening unrecognizes the close’s entries and reverses its batch with swapped debits and credits, skipping reversal when the close recognized nothing.
origin: services-accounting:docs/milestones/walkthroughs/ACCT-M3-handoff.md#Decisions it carries
proved by ATS-ACC-CLS-009-03, ATS-ACC-CLS-009-06, TST-ACC-CLS-022, TST-ACC-CLS-023
calculationservicetest
services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#writes a reversing entry for each, debits and credits swapped
06must prove
Proposed
A subsequent close recognizes those entries again and reposts the period’s batch using the new run’s key.
proved by ATS-ACC-CLS-009-04, ATS-ACC-CLS-009-06, TST-ACC-CLS-023
calculationservicetest
services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#posts the same batch again, as its second posting, under the new run’s key
07must prove
Proposed
Manual posting, reopening, archiving and deletion of the close-owned system batch are refused.
proved by ATS-ACC-CLS-009-05, TST-ACC-CLS-003
policyservicedocumented
react-console:acceptance/accounting/journeys/reconciliation-close/ACT-ACC-0615.json
08must prove
Proposed
A refused recognition step fails while retaining the period in closing state for recovery.
proved by ATS-ACC-CLS-009-06, ATS-ACC-CLS-009-07
policyserviceobserved
services-accounting:modules/fiscal-close/services/jobs/fiscal-close-job-tasks.ts:recognizeRevenue

Scenarios

IdGivenWhenThenProvenance
01An invoice’s revenue schedule spans July through September.July closes, reopens and closes again.July’s share is recognized, reversed and recognized again; later shares remain deferred.test
services-accounting:modules/fiscal-close/tests/integration/services/jobs/revenue-recognition.integration.spec.js#July's re-close
02The selected month has no due recognition entries.The close reaches recognition.The step records a skipped outcome and explains the absence of due work.test
services-accounting:modules/fiscal-close/tests/e2e/fiscal-close-runs.e2e.spec.js#says why the revenue and COGS steps were skipped

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