docs: refresh reconciliation product gap baseline - #37
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📝 WalkthroughWalkthrough상용화 기준선을 2026-09-02 증거 상태로 갱신했다. 조정 기능, 도메인 모델, 구매자 흐름, 보안·운영 기준, 갭 큐 및 릴리스 규칙을 재정의했다. 관련 문서와 기준선 계약 검사도 갱신했다. Changes상용화 기준선 및 도메인 모델
문서 사실 및 기준선 계약
Estimated code review effort: 3 (Moderate) | ~25 minutes Merge Risk: 🔵 Low · up to The documentation update is mergeable with owner awareness because its contract test may still miss a mutable 🚥 Pre-merge checks | ✅ 5✅ Passed checks (5 passed)
✨ Finishing Touches📝 Generate docstrings
🧪 Generate unit tests (beta)
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Pull request overview
OpenCode reviewed the current-head product diff. Coverage is a separate gate.
Changed files
README.md— repository behaviordocs/doctoring/REFERENCES.md— operator or user guidancedocs/doctoring/STANDARD_TRACEABILITY.md— operator or user guidancedocs/product-technical-gap-baseline.md— operator or user guidancetests/test_product_gap_baseline_contract.py— regression suite
Changed behavior
flowchart LR
PR["PR changed files"] --> Evidence["OpenCode bounded evidence"]
Evidence --> S1["Repository file: README.md"]
S1 --> I1["repository behavior"]
I1 --> R1["Review risk: Repository file: README.md"]
R1 --> V1["required checks"]
Evidence --> S2["Docs: REFERENCES.md (3 files)"]
S2 --> I2["operator or user guidance"]
I2 --> R2["Review risk: Docs: REFERENCES.md (3 files)"]
R2 --> V2["docs review"]
Evidence --> S3["Test: test_product_gap_baseline_contract.py"]
S3 --> I3["regression suite"]
I3 --> R3["Review risk: Test: test_product_gap_baseline_contract.py"]
R3 --> V3["targeted test run"]
Findings
No source-backed product finding is synthesized from the coverage gate. A coverage miss belongs in the status comment.
- Head SHA:
3ce82bfaf6b6b81b40de23aa143928a835a3b1dd - Workflow run: 33219471093
- Workflow attempt: 1
- Coverage gate:
failure
Review outcome
Coverage is a gate, not the review. This body reviews the changed product files.
Changed-File Evidence Map
flowchart LR
PR["PR changed files"] --> Evidence["OpenCode bounded evidence"]
Evidence --> S1["Repository file: README.md"]
S1 --> I1["repository behavior"]
I1 --> R1["Review risk: Repository file: README.md"]
R1 --> V1["required checks"]
Evidence --> S2["Docs: REFERENCES.md (3 files)"]
S2 --> I2["operator or user guidance"]
I2 --> R2["Review risk: Docs: REFERENCES.md (3 files)"]
R2 --> V2["docs review"]
Evidence --> S3["Test: test_product_gap_baseline_contract.py"]
S3 --> I3["regression suite"]
I3 --> R3["Review risk: Test: test_product_gap_baseline_contract.py"]
R3 --> V3["targeted test run"]
OpenCode Review Overview
Coverage evidence did not pass, so approval is blocked. The formal pull-request review is the source-backed diff review, not this status comment. |
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Current-head documentation synchronization:\n\n- Head: f8c0394\n- Base: develop@81a2920b0ae9b054fcdcc95902341e3a5bc809c5\n- Added README contract coverage first; the test was RED until the README listed the integrated camt.053.001.14 evidence registry, deterministic reconciliation proposal/bridge, and durable run/exception/evidence foundation.\n- Kept the remaining gap explicit: full cross-run many-to-many allocation, reconciliation approval, and close-package provenance are not claimed as complete.\n- Local verification: 463 tests passed against PostgreSQL 18.6, repository validator passed, compileall passed, changed-file Ruff passed, and git diff --check passed.\n- The default local port was also checked and is not a PostgreSQL 18 runtime (uuidv7() unavailable); that environment failure is not used as passing evidence.\n\nHosted checks are being re-run for this exact head. No merge or bypass was performed. |
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Current-head follow-up after governance mutation:\n\n- Head: 916f326\n- Base: develop@81a2920b0ae9b054fcdcc95902341e3a5bc809c5\n- Updated the durable gap baseline to record active organization ruleset 21783807: AIP main now requires the seven central workflows plus repository-owned Accounting Foundation CI; the remaining gap is fresh release evidence, not missing protection.\n- Focused documentation contract tests: 4 passed; repository validator, compileall, changed-file Ruff, and diff-check passed.\n\nAll hosted checks and independent review are pending for this exact head. No merge or bypass was performed. |
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Reviewed the current-head informational note on : the README and baseline intentionally keep full cross-run allocation, reconciliation approval, and close-package provenance open. No source change is required; the bounded foundation claim is accurate. |
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Reviewed the current-head informational note on commit 916f326: the README and baseline intentionally keep full cross-run allocation, reconciliation approval, and close-package provenance open. No source change is required; the bounded foundation claim is accurate. |
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Final current-head evidence for this documentation update:\n\n- Head: 916f326\n- Base: develop@81a2920b0ae9b054fcdcc95902341e3a5bc809c5\n- Accounting Foundation CI, CodeQL, Security Scan, SAST Semgrep, Strix, Noema, scheduler, and close-empty checks passed for this head.\n- Required OpenCode Review failed only at its fail-closed current-head verdict check; the current review list has no OpenCode review for this head. This is a hosted verdict/provider gate failure, not a source-test failure.\n- Review threads: 0 unresolved. Review decision: REVIEW_REQUIRED; no qualifying independent approval is present.\n\nNo further source change, merge, bypass, or release action is justified from this evidence. |
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Current-head scheduler follow-up (2026-08-29):
No merge or bypass was performed; fresh current-head OpenCode approval and independent approval remain required. |
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Pull request overview
OpenCode reviewed the current-head product diff. Coverage is a separate gate.
Changed files
README.md— repository behaviordocs/doctoring/REFERENCES.md— operator or user guidancedocs/doctoring/STANDARD_TRACEABILITY.md— operator or user guidancedocs/product-technical-gap-baseline.md— operator or user guidancetests/test_product_gap_baseline_contract.py— regression suite
Changed behavior
flowchart LR
PR["PR changed files"] --> Evidence["OpenCode bounded evidence"]
Evidence --> S1["Repository file: README.md"]
S1 --> I1["repository behavior"]
I1 --> R1["Review risk: Repository file: README.md"]
R1 --> V1["required checks"]
Evidence --> S2["Docs: REFERENCES.md (3 files)"]
S2 --> I2["operator or user guidance"]
I2 --> R2["Review risk: Docs: REFERENCES.md (3 files)"]
R2 --> V2["docs review"]
Evidence --> S3["Test: test_product_gap_baseline_contract.py"]
S3 --> I3["regression suite"]
I3 --> R3["Review risk: Test: test_product_gap_baseline_contract.py"]
R3 --> V3["targeted test run"]
Findings
No source-backed product finding is synthesized from the coverage gate. A coverage miss belongs in the status comment.
- Head SHA:
916f326ce8605985a506d900fb70ed3850d3b4a9 - Workflow run: 33246598124
- Workflow attempt: 1
- Coverage gate:
failure
Review outcome
Coverage is a gate, not the review. This body reviews the changed product files.
Changed-File Evidence Map
flowchart LR
PR["PR changed files"] --> Evidence["OpenCode bounded evidence"]
Evidence --> S1["Repository file: README.md"]
S1 --> I1["repository behavior"]
I1 --> R1["Review risk: Repository file: README.md"]
R1 --> V1["required checks"]
Evidence --> S2["Docs: REFERENCES.md (3 files)"]
S2 --> I2["operator or user guidance"]
I2 --> R2["Review risk: Docs: REFERENCES.md (3 files)"]
R2 --> V2["docs review"]
Evidence --> S3["Test: test_product_gap_baseline_contract.py"]
S3 --> I3["regression suite"]
I3 --> R3["Review risk: Test: test_product_gap_baseline_contract.py"]
R3 --> V3["targeted test run"]
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Current-head documentation integrity finding on 916f326ce8605985a506d900fb70ed3850d3b4a9: CHANGELOG.md still labels 0.1.0 as the “First tagged release,” but the repository currently has no GitHub release and neither refs/tags/0.1.0 nor refs/tags/v0.1.0 exists. That is a release-state claim without repository evidence and conflicts with the fail-closed release policy.
Please make the narrow docs correction on this existing documentation branch: describe 0.1.0 as a dated development/version baseline (or otherwise non-release baseline) unless and until an actual protected-head release/tag is created after all release gates pass together. Do not create a tag or release merely to make the sentence true. Keep CHANGELOG/README/release-readiness wording consistent and avoid certification/compliance language that is not backed by evidence. After the wording change, rerun the exact-head documentation/repository contracts and all applicable protected checks; predecessor status does not transfer.
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Current-head documentation repair on |
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DDD governance handoff from #41. Devin review on #41 verified that ADR 0059 materially changes accounting authority boundaries and therefore needs the repository-required |
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Canonical gap-baseline / shared-doc handoff from Reporting-Export #50 (no competing docs write here): #50 moved to exact For the canonical |
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PR #50 canonical-documentation handoff update for current exact head When #37 is rebuilt on the then-current protected integrated tree, preserve these Reporting-Export facts: #50 remains an exact-value proposed/unverified, non-authoritative report/XBRL formatter; caller-supplied URLs or URNs do not confer taxonomy or filing authority. The URI input boundary now distinguishes RFC 3986 generic syntax, RFC 9110 HTTP(S) origin-host semantics, and a bounded RFC 8141 URN assigned-name structure.
Predecessor IFRS wording remains: IFRS Accounting Taxonomy 2025 is current for 2026 reporting until the next annual taxonomy in Q1 2027; 2026 Proposed Update 1/2 are proposal/consultation artifacts and must not be represented as released filing authority. Issue #51 remains the owner for AIS PostgreSQL source authority, official released taxonomy profiles, independent validation, approval, publication and external receipts. |
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Reporting-Export handoff for the canonical documentation lane. PR #50 advanced normally from hosted-GREEN |
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Canonical documentation handoff — no competing docs write requested. Fresh #43 review on exact The existing #43 single source-writer has been retasked to prove a realistic PostgreSQL RED and make the minimal database-owned command/status/outbox repair. Do not change #37 source merely to describe this finding again. After #43 produces a normal repaired descendant with unchanged-head GREEN and review evidence, rebuild this documentation lane against the integrated protected stack and bind the already-defined invariant to that exact migration/test/API evidence. Until then keep #37 Draft and preserve its existing event-id/created-at/published-at distinction. |
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#43 documentation handoff — do not copy mutable source bytes. Fresh lifecycle source authority is When the reconciliation stack integrates and #37 rebuilds on the exact protected descendant, refresh the canonical product-gap/TRACEABILITY language from the released/integrated behavior rather than the PR head. The implemented deltas that must survive are: (1) migration 0021 serializes every hashed |
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Canonical-baseline dependency correction — do not change #37 source from this coordination note. #43 is now merged history, not an open dependency. Current effective behavior stack is |
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Follow-up exact-state correction: #29 remains |
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Canonical-doc handoff from current reconciliation maker-checker lane; no #37 source is copied from a mutable child. Fresh #47 inventory at exact
The shared #47 docs are not reliable canonical truth: its CHANGELOG still says exception command Please preserve the semantics, not these mutable filenames, when #37 next rebuilds against integrated accounting truth: maker-checker exception resolution; command/status/outbox atomicity; post-commit outbox retention/orphan rejection; database-owned control/lifecycle system time; complete strict-JSON lifecycle source identity; committed session-lease -> fresh Do not treat this handoff as permission to mark those controls protected-integrated or release-ready. #47 current Accounting Foundation |
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Canonical baseline prerequisite correction only; no |
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Canonical baseline prerequisite update only: live dependency is |
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OWNER-PATH HANDOFF — do not copy mutable branch bytes into the canonical baseline yet. Fresh 2026-09-09 source evidence advances Period Close #53 from After #53 reaches protected lineage, #37's non-destructive rebuild should record the durable rule at the accounting/evidence level: effective-dated code reuse cannot make two distinct historical account Entities evidence-equivalent for Period Close; both the emitted clearing line and its retained command/provenance digest must remain bound to the immutable posted Entity identity. Do not name the mutable Also supersede the body’s stale #52 state only for live handoff purposes: #52 is now exact |
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Canonical-owner refresh — 2026-09-09; do not copy mutable bytes yet. Two downstream prerequisites in this PR body have advanced:
Standards handoff from Issue #51: IFRS Foundation states that no 2026 annual Accounting Taxonomy is issued; IFRS Accounting Taxonomy 2025 remains current for 2026 reporting until the 2027 taxonomy in Q1 2027. Proposed Update 1 (General Improvements, comment period closed 2026-09-07) and Proposed Update 2 (IFRS 20 / hyperinflationary presentation currency / IFRS 19 amendments, comments through 2026-09-14) are proposal authority only. When Reporting/profile work reaches protected integration, shared TRACEABILITY must distinguish released package identity + applicable reporting period + guidance digest from proposed taxonomy deltas; do not label a proposal as No #37 source/docs commit is warranted before the protected dependencies exist; this comment updates the owner acceptance without violating the single-writer/protected-truth rule. |
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Current Period Close handoff only; no shared-doc source mutation before protected integration. #53 remains Draft/merge-conflicted at exact After #53 is normally integrated through the verified |
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Post-integration documentation handoff for General Ledger gap #56 / RED-only #57. Do not copy mutable #57 test/source into the canonical baseline yet. After the GL repair reaches protected Current RED-only exact head is |
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Post-integration documentation handoff for General Ledger #56/#57 only; do not copy mutable child bytes now. Protected-code review plus exact hosted PostgreSQL RED on After the causal GL repair normally integrates, reconstruct the durable invariant in |
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Canonical post-integration docs handoff — current source authority is After the relevant production descendants reach protected integration, rebuild those shared surfaces from the integrated tree and preserve these accounting invariants:
Current exact evidence for the handoff: Accounting Foundation Fresh CodeRabbit exact-head review found no defect in the new bank-assignment RED scope and confirmed the current-clock negative control; treat that as COMMENT evidence only, never an independent Required CodeQL Single-writer boundary remains material: #29 already modifies production ADR 0022 remains Proposed for this amendment until the production DB invariant/resolver reaches protected integration. #57 ADR 0019 remains independently Proposed until full GL population/totals behavior is GREEN. Do not mark either Accepted from RED-only evidence. |
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Canonical-doc handoff for Accounting Book identity prerequisite #58 / Draft #59 is current at exact The earlier current-row wording was too weak. Protected After #58/#59 production repair reaches protected integration, rebuild |
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Post-integration canonical-doc handoff update from #58/#59: the durable Accounting Book reference invariant is now full half-open effective-time non-overlap, not current-row uniqueness. Canonical mutable evidence is |
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Post-integration handoff for Accounting Book durable-reference authority: #58 / Draft #59 is now exact |
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Post-integration handoff update for #58/#59: canonical mutable RED head is now The durable-reference invariant now has two distinct defense layers that the eventual baseline/TRACEABILITY/CHANGELOG should reconstruct from integrated code: (1) PostgreSQL owns half-open temporal non-overlap under serial and concurrent catalog writers; (2) every public |
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Superseding post-integration handoff for shared-doc single writer #37 after fresh exact #59 descendant. Current source authority is Draft #59 When the production invariant/resolver normally integrates, reconstruct those shared surfaces from the integrated tree with these code-current contracts/evidence:
ADR 0022 on #59 is code-current for this amendment but remains Proposed until the production database invariant/resolver reaches protected integration. Rebuild shared docs only from that future protected exact tree and reacquire their own tests/reviews/gates. |
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Post-integration handoff update for #58/#59: current mutable RED authority is The scoped Bank Reconciliation contract now has a post-admission relationship invariant in addition to chart-account-at-assignment-start resolution. Because After the production invariant/resolver normally reaches protected |
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Post-integration #58/#59 handoff supersedes the immediately prior chart-containment note: current mutable authority is The exact After production repair normally reaches protected |
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#59 post-integration handoff refresh — current mutable authority is The existing Accounting Book durable-reference/effective-time, Bank Reconciliation temporal-containment, same-bank/same-Book effective-identity, retained-command evidence, and evidenced retirement/amendment handoff remains. The newest #59 increment closes a remaining relationship-identity evidence gap: composite foreign keys prove that a tuple is internally valid, but do not prove that it is the tuple accepted by the retained assignment command.
After production repair normally reaches protected |
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Summary
Canonical Accounting Information Platform repository-facing documentation lane. It owns
docs/product-technical-gap-baseline.md, its regression contract, the product-first README, sharedCHANGELOG.md,docs/doctoring/STANDARD_TRACEABILITY.md, and the bounded publicdocs/index.md. Runtime/database authority remains in source owner PRs; this lane must not copy mutable child implementation bytes ahead of integration.Exact current state — 2026-09-09
bdf076466b1cde0e7ae6247f44309fac153ae4c4;develop@239008c4edc7d305c97704c5102b593c6622b36f;#29@12e1a4bb9d8de5e4b6c72e2893107b07c515416b -> #47@263e4ffb79607dccee715686d0aa451981c2eeb8 -> #53;34237450022: 1,315 real-PostgreSQL tests, 6,211/6,211 statements, 2,330/2,330 branches, repository contracts, package/evidence, Security, SAST and dependency diff GREEN. Its P1 thread is resolved from hosted evidence, but no qualifying independentAPPROVEDreview exists; fix(close): freeze hard-close trial balance evidence #53 remains dependency-blocked until normal feat(reconciliation): add maker-checker exception resolution command #47 integration;9c3dba6f12aa58062faa6ba11537aabef91486d8, Draft/mergeable=false, still stored on the historicalfeat/reconciliation-exception-resolution-command@6f81b258...parent. The live prerequisite is feat(reconciliation): add maker-checker exception resolution command #47, not the stored parent. Its checked-in real-PostgreSQL RED proves that the closing-journal command/evidence hash can provenance-alias distinct historical Account entities after account-code reuse because_canonical_closing_hash()omits the exact historicalchart_account_ideven though the journal line and retained snapshot bind that Entity. The narrow Period Close repair remains mutable and must not be copied here before protected integration;3bdbeec6cc35e5b111739499c562f988f5fcaa18, Ready/mergeable after exact-head Accounting Foundation34239818457GREEN. Accounting102106807702passed behavior/repository, complete owned statement/branch coverage, strict denominator, repository contracts, compile/import and reproducible package/evidence; Security102106807452, SAST102106807652and dependency diff102106807711are GREEN. Integrated-head attestations remain skipped while stacked; no qualifying independentAPPROVEDreview exists;5a26eba357d09a0e65933da1e5ced99197130ecf, Draft. Accounting Foundation34271427012is terminal RED only on the two retained-snapshot mutation cases. Accounting102213693861ran 520 tests with 2 failures / 0 errors; dependency diff102213694040, SAST102213694259, and Security102213694269are GREEN. The Reporting-local raw lifecycle defect is repaired: direct SQL cannot move a report run out ofcollecting_sourcesand now fails withfinancial_report_run_lifecycle_immutable; this slice does not invent supersession/publication authority. The remaining two REDs are a Period Close fix(close): freeze hard-close trial balance evidence #53 dependency, not permission for Reporting to create a second retained-snapshot immutability authority.Commercial/product baseline
The baseline records Accounting Record & Close bounded-context relationships, normalized reconciliation ERD/lifecycle, immutable maker-checker exception-resolution requirements, FORCE-RLS migration rules, realistic PostgreSQL upgrade acceptance, database naming/3NF/lock/replay rules, buyer close/reconciliation stories, evidence-bound CSAP/SOC 2 readiness targets without certification claims, and explicit ecosystem ownership boundaries.
The retained authority-event invariant remains: lifecycle-completion and exception-resolution commands preserve exactly one matching outbox event after commit; deletion/re-key, duplicate exact insertion, manufacturing the authority identity from an unrelated event, or rewriting retained event identity/creation time fails closed, while
published_atremains publication metadata.The lifecycle-lease continuity invariant is verified on mutable #47 but remains a prerequisite for this lane's later protected-tree rebuild rather than being copied from branch bytes. Once protected integration exists, the baseline must state that successful authority-relevant reconciliation mutation invalidates older tenant/run lifecycle leases and that a stale repeatable-read transaction cannot promote a snapshot-visible invalidated lease into close authority.
ADR 0059/Context Map remains an owner-path prerequisite rather than copied content. #41's fitness ratchet rejects ownership rows for absent paths and its Context Map no longer advertises deleted
reconciliation_completion.py. The still-valid shared-record finding belongs here: after #41 reaches protected integration, this lane must non-destructively rebuild on that exact tree and record ADR 0059/Context Map/UL provenance, including the no-stale-owner-row and one-most-specific-primary-owner constraints, in shared CHANGELOG/TRACEABILITY before #37 itself can merge.Period Close and Reporting have a separate protected-tree handoff. #53 owns retained
trial_balance_snapshot/trial_balance_lineimmutability, one-population identity, scope/currency/conservation, chronology, concurrency and historical Account-entity provenance. After #53 reaches protected lineage, the durable baseline must record that effective-dated account-code reuse cannot make distinct historical Account entities identical in retained snapshot or closing-command/journal evidence. #52 may bind a report run to that retained AIS evidence and owns its own report-run lifecycle guard, but it may not synthesize close control or a narrower report-only snapshot authority. The baseline must not describe a report-localfinancial_report_source_population_frozentrigger as canonical. After #52 is non-force rebuilt/renumbered on protected #53 authority, this lane must record the integrated consumer contract and exact migration/API/test evidence; until then the two #52 mutation REDs and #53 closing-evidence RED stay live PR evidence rather than product truth.Current docs evidence
This docs lane's exact head
bdf0764...previously passed focused documentation contracts and Accounting Foundation34066240615/ Accounting101575389275: behavior/repository suite, exact 100% coverage over 4,981 statements and 1,796 branches, repository validation, compile/import and reproducible package; same-run dependency diff, SAST and security also passed. Required central CodeQL/review evidence remains independent, so this Draft is not merge-ready.Rebuild / merge boundary
After
#29 -> #47 -> #53integrates normally into protecteddevelop, after #41's architecture decision reaches protected integration, and after downstream #52 is rebuilt on the protected Period Close authority rather than its current provisional migration identity, non-destructively rebuild this lane on the resulting exact protected tree and reacquire repository validation, product-gap/data-model/foundation-install documentation contracts, applicable repository/organization workflows, current reviews/threads and exact ancestry on one unchanged head.That rebuild must update
docs/product-technical-gap-baseline.mdto exact integrated migration/API/test evidence, including the surviving reconciliation chain and #53/#52 eventual renumbering, adopt protected lifecycle-lease continuity evidence, adopt protected ADR 0059/Context Map truth into sharedCHANGELOG.mdanddocs/doctoring/STANDARD_TRACEABILITY.md, record the historical Account-entity provenance invariant from protected #53, and record Reporting as a consumer of Period Close-retained snapshot immutability rather than a competing source of that truth.Do not absorb mutable #47 branch-local source/test/doctoring repair or mutable #41/#53/#52 implementation into this baseline ahead of integration. PR #49 separately owns repository CI admission for documentation/Markdown changes. Do not treat skipped documentation CI as passing evidence. Do not merge, auto-merge, tag, version or release this sibling ahead of the dependency stack.