Cutoff-Aware Receivable Facts and Aging

Context

Historical reports need to distinguish when money affected debt from when Accounting learned about it. Snapshot publication retains a reproducible capture of that evidence.

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.