EM-FIN-03 · Subject model · W1
Invoice, payment and reconciliation
Settlement document, lines, due dates, payments and their allocation. The names invoice, bill and tax invoice require local profiles.
Partially published; research continues
Claude: complete-frozen-study-and-audit; Grok: complete-browser-study.
Published results
Research note, in Russian: Canonical promotion remains held by the limits published with the profile.
Subject boundary and candidate types
- Invoice
- InvoiceLine
- Payment
- PaymentAllocation
- Reconciliation
Deep research questions
- How to link partial and combined payments?
- How to account for currency differences?
- How to distinguish invoice cancellation from a credit adjustment?
Verifiable invariants
- The payment and the document have different IDs
- An allocation does not exceed the allowed amount without an explanation
- Reconciliation does not confirm delivery
End-to-end acceptance scenario
A payment in another currency is allocated to two documents, one disputed remainder stays explicit.
Negative case
One payment closes two invoices for the full amount of each.
Approaches to compare
- FIBO: instruments, parties, transactions
- UBL/FOCUS: documents and costs; choose by contour
- XBRL and ERP/accounting-policy practice: books, periods, recognition and disclosure
Candidates in the live catalogue
- WM-ECO-008 · Invoice / Commercial Document · 0.3.0-research.1 · installable
Semantic fit requires boundary research; a published model does not by itself complete this card. - WM-ECO-009 · Payment · 0.3.0-research.1 · installable
Semantic fit requires boundary research; a published model does not by itself complete this card.
Result requirements
Every card is executed together with the full research contract: definitions, fields and cardinalities, lifecycle, sources, data mastership, rights, the five object facets, at least eight invariants, positive and negative examples, dependencies, migration and applicability limits.