{ "format": "vercy-model-allocation-candidate/v1", "contourId": "EM-FIN-02", "proposedName": "Chart of Accounts / Accounting Policy", "modelId": null, "registryId": null, "allocationState": "unassigned", "decision": "NEW MODEL", "canonicalPublishable": false, "identityTest": { "stableIdentity": "A governed Chart of Accounts, its Ledger Accounts and accounting-policy basis remain identifiable across hierarchy revisions, ledger adoption, recognition changes and reporting periods.", "versionIdentity": "Taxonomy, hierarchy, Ledger Account, mapping, recognition, measurement, currency or close-policy changes create immutable effective-dated revisions with predecessor lineage.", "independentLifecycle": [ "draft", "approved", "effective", "suspended", "superseded", "retired" ], "mastership": "accounting-policy and finance-governance authority" }, "boundary": { "owns": [ "stable Chart-of-Accounts identity and immutable revisions", "Ledger Account identity, hierarchy, posting eligibility and effective intervals", "accounting-policy identity and immutable recognition, measurement, currency and close-rule definitions", "explicit effective-dated ledger adoption of one Chart revision and policy set", "divergence-reason vocabulary and cross-ledger mapping-rule definitions, never binding instances", "Ledger Period calendar and authoritative per-ledger close state", "authorised hard-close exception policy" ], "references": [ { "target": "WM-ECO-015", "purpose": "Optional externally serviced Financial Account backing, never Ledger Account identity" }, { "target": "WM-ECO-016", "purpose": "Entries and postings evaluated against pinned effective Ledger Account and policy revisions" }, { "target": "WM-ECO-017", "purpose": "Derived per-ledger balance assertions" }, { "target": "WM-ECO-008", "purpose": "Invoice correlation only" }, { "target": "WM-ECO-009", "purpose": "Payment correlation only" }, { "target": "WM-XCT-014", "purpose": "Monetary, currency and rate context where applicable" }, { "target": "WM-ECO-016", "purpose": "Intra-ledger correction relation with closed kinds reverse, adjust or restate; owned by WM-ECO-016" } ], "excludes": [ "bank or custody Financial Account identity", "journal-entry and posting occurrence identity", "external event, invoice or payment identity", "balance and position mastership", "cross-ledger balancing or netting", "automatic accounting conclusion without effective policy and authority" ] }, "objects": { "ChartOfAccounts": { "identity": [ "chartOfAccountsId" ], "required": [ "name", "ownerRef", "status", "currentRevisionRef" ], "optional": [ "regimeRef", "successorRef" ], "lifecycle": [ "draft", "approved", "effective", "suspended", "superseded", "retired" ] }, "ChartRevision": { "identity": [ "chartOfAccountsId", "revision" ], "required": [ "taxonomy", "hierarchy", "ledgerAccountNodes", "contentDigest", "effectiveFrom" ], "optional": [ "effectiveTo", "supersedesRevision" ] }, "LedgerAccount": { "identity": [ "ledgerAccountId" ], "versionIdentity": [ "ledgerAccountId", "effectiveFrom" ], "required": [ "ledgerRef", "nodeId", "accountCode", "chartRevisionRef", "postingEligibility", "effectiveFrom" ], "optional": [ "effectiveTo", "policyRevisionRef", "predecessorRef", "backings" ], "backingsSchema": { "items": { "required": [ "financialAccountRef", "contextRef", "effectiveFrom" ], "optional": [ "effectiveTo" ] }, "maxEffectivePerContext": 1 } }, "AccountingPolicy": { "identity": [ "accountingPolicyId" ], "required": [ "policyKind", "authorityRef", "status", "currentRevisionRef", "lifecycleState" ], "optional": [ "regimeRef", "successorRef" ], "lifecycle": [ "draft", "approved", "effective", "suspended", "superseded", "retired" ] }, "AccountingPolicyRevision": { "identity": [ "accountingPolicyId", "revision" ], "required": [ "recognitionRules", "measurementRules", "currencyRoles", "balancingCurrencyRole", "scopeDimensionVector", "toleranceDetectionThreshold", "residualLedgerAccountRef", "closeRules", "contentDigest", "effectiveFrom" ], "optional": [ "effectiveTo", "supersedesRevision" ] }, "LedgerAdoption": { "identity": [ "ledgerRef", "effectiveFrom" ], "required": [ "chartOfAccountsId", "chartRevisionRef", "policyRevisionRefs", "effectiveFrom", "authorityRef" ], "optional": [ "effectiveTo", "supersedingAdoptionRef" ], "policyCardinality": "at most one effective revision per policyKind" }, "LedgerPeriod": { "identity": [ "ledgerRef", "periodId" ], "required": [ "start", "end", "state", "authorityRef", "recordedAt" ], "optional": [ "successorPeriodRef", "exceptionPolicyRef" ], "stateVocabulary": [ "open", "soft-closed", "hard-closed" ] } }, "holds": [ "Registry namespace and identifier allocation are pending and no identifier may be guessed.", "WM-ECO-015/016/017 ownership contradictions require canonical reconciliation.", "LedgerPeriod ownership is proposed here but remains unallocated with the parent candidate.", "Currency roles, scope dimensions, tolerance units, CoA-to-ledger cardinality and hard-close exception policy require canonical adjudication.", "Base models remain reviewable drafts; fixtures are declarative and non-executable.", "Package is declarative and non-publishable." ], "candidateRevision": 3, "candidateStatus": "provider-reconciled-audited-remediated-allocation-held", "publishable": false, "identityConclusion": "Ledger Account is independently mastered under the Chart-of-Accounts lifecycle and cannot profile WM-ECO-015. Identifier remains unassigned pending registry adjudication.", "invariantRules": [ { "id": "I01", "rule": "Financial Account, Ledger Account, Chart, Policy, Journal Entry, Posting, external event and Balance retain distinct identities." }, { "id": "I02", "rule": "WM-ECO-015 owns no Chart membership, hierarchy, rollup or posting eligibility." }, { "id": "I03", "rule": "Every Ledger Account belongs to exactly one ledger and one effective Chart revision at a posting instant." }, { "id": "I04", "rule": "Account code equality never proves identity across ledgers or Chart revisions." }, { "id": "I05", "rule": "Every posting carries accountingDate and recordedAt and pins the Ledger Account and policy revisions effective at accountingDate; close permission is evaluated against LedgerPeriod state at recordedAt." }, { "id": "I06", "rule": "A Ledger Account backing is context- and interval-qualified and at most one WM-ECO-015 Financial Account is effective per context; it is never identity." }, { "id": "I07", "rule": "Each Journal Entry belongs to one ledger and its postings sum exactly to zero in that ledger's single declared balancing currency role and declared scope vector." }, { "id": "I08", "rule": "Cross-ledger correlation sets cite candidate-defined divergence-reason codes and never balance, net, plug or correct one another." }, { "id": "I09", "rule": "Settlement, transaction, functional and presentation currencies use a closed role vocabulary; every WM-ECO-017 assertion includes currencyRole." }, { "id": "I10", "rule": "Posted entries and lines are immutable; WM-ECO-016 owns the intra-ledger correction relation with closed kinds reverse, adjust and restate." }, { "id": "I11", "rule": "Hard close permits a correction only in the earliest open permitted later period or as an appended linked entry under an explicit authorityRef exception; it never permits amendment." }, { "id": "I12", "rule": "Correcting one sibling neither corrects nor freezes another ledger's correlation set." }, { "id": "I13", "rule": "Every emitted WM-ECO-017 balance assertion is immutable regardless of period state; recomputation emits a successor with its own as-of and basis." }, { "id": "I14", "rule": "WM-ECO-017 never nets across ledgers and never fuses treasury position with GL balance; balancing and balance assertions use the same policy-declared scope dimension vector." }, { "id": "I15", "rule": "External event identity is not Journal Entry identity; event-to-entry correlation is many-to-many and grouping is eventRef plus ledgerRef to a set of entries." }, { "id": "I16", "rule": "Retired Chart, policy and Ledger Account identifiers and revisions remain resolvable and are never recycled." }, { "id": "I17", "rule": "Ledger Account versions for one ledgerRef and nodeId never overlap; accountCode is unique within one ledger at an effective instant." }, { "id": "I18", "rule": "Every Posting targets exactly one Ledger Account; a WM-ECO-015 Financial Account is never a posting target." }, { "id": "I19", "rule": "Lifecycle transitions never alter pinned revisions; suspension blocks new adoption and new postings from its effective instant while prior pins remain valid." }, { "id": "I20", "rule": "Retirement requires no effective ledger adoption or an effective-dated successor adoption." }, { "id": "I21", "rule": "At most one Chart adoption is effective per ledger at any instant across all Charts; supersession closes prospectively and never invalidates a posted pin." }, { "id": "I22", "rule": "Ledger adoption carries at most one effective policy revision per policyKind; Ledger Account narrowing must remain in the adopted lineage and adoption governs conflict." }, { "id": "I23", "rule": "Each ledger declares exactly one balancing currency role; translation residuals post inside that ledger to its designated residual Ledger Account." }, { "id": "I24", "rule": "Tolerance is detection-only; every nonzero residual is posted in-ledger so postings sum exactly to zero in the balancing currency role." }, { "id": "I25", "rule": "Every translated posting pins WM-XCT-014 rate identity and revision; rate correction requires a linked same-ledger correction and never recomputes posted amount in place." }, { "id": "I26", "rule": "Close state is authoritative only from the LedgerPeriod object." }, { "id": "I27", "rule": "Divergence is attached to each ledger's event-correlation set, uses the candidate's closed vocabulary and pins the compared policy revisions." }, { "id": "I28", "rule": "A Chart revision continuation preserves stable ledgerAccountId and requires predecessorRef; balances remain continuous across the revision boundary." } ] }