B-44: intercompany ledger events, subject review and drill-down evidence
- migration 6: manual_records, ledger_event_revisions chain, current projections, source claims, subject suggestions, eligible_position_events - ledger_events.py: bank-event reconciliation, reversal/adjustment/reopen, append-only revision chain and rebuildable current projection - subjects.py: fixed subject mirror, draft suggestion dictionary, explicit administrator subject confirmation with expected_revision + idempotency - manual_records.py: submit, approve new/link, return/exception/reverse, candidate hints, idempotent replay and concurrency-safe claims - positions.py: Decimal aggregation, both-perspective conservation asserts, cutoff window, unresolved gross buckets, keyset pagination, evidence visibility (visible/masked/missing) - server.py: admin + company intercompany APIs with tenant isolation (404 on cross-tenant reads, 403 on company writes) and auto reconcile wiring - admin/company portals: balance directory, pair drill-down drawer, evidence drawer, subject/manual audit queue, company balance summary - tests: ledger events, subjects, manual records, positions, HTTP API and migration persistence (233 total, all green)
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腾讯WorkBuddy
@@ -569,6 +569,235 @@ MIGRATIONS: tuple[Migration, ...] = (
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ALTER TABLE import_batches DROP COLUMN upload_bank_account_id;
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""",
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),
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Migration(
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version=6,
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name="0006_intercompany_ledger_events",
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# B-44 canonical intercompany ledger layer. Manual records and the
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# ledger event revision chain are append-only facts; current pointers
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# (current revision per ledger event / manual decision, source claims)
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# are rebuildable projections. Bank events enter only through
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# ``eligible_intercompany_events``; nothing here rewrites bank rows.
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up="""
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CREATE TABLE manual_records (
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id INTEGER PRIMARY KEY AUTOINCREMENT,
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company_id INTEGER NOT NULL REFERENCES companies (id),
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counterparty_company_id INTEGER NOT NULL REFERENCES companies (id),
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occurred_at TEXT NOT NULL,
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direction TEXT NOT NULL CHECK (direction IN ('outgoing', 'incoming')),
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amount TEXT NOT NULL,
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amount_scale INTEGER NOT NULL,
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currency TEXT NOT NULL,
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funding_source TEXT NOT NULL CHECK (funding_source IN (
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'approved_bank_account', 'personal_transit', 'other'
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)),
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bank_account_id INTEGER REFERENCES bank_accounts (id),
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personal_transit_mapping_id INTEGER REFERENCES personal_transit_mappings (id),
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related_source_row_id INTEGER REFERENCES source_rows (id),
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requested_subject TEXT NOT NULL CHECK (requested_subject IN (
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'receivable', 'payable', 'other_receivable', 'other_payable'
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)),
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summary TEXT,
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reason TEXT,
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evidence_json TEXT,
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request_key TEXT NOT NULL,
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supersedes_record_id INTEGER REFERENCES manual_records (id),
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submitted_by INTEGER REFERENCES users (id),
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created_at TEXT NOT NULL,
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UNIQUE (company_id, request_key),
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CHECK (counterparty_company_id != company_id)
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);
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CREATE TABLE manual_record_decisions (
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id INTEGER PRIMARY KEY AUTOINCREMENT,
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record_id INTEGER NOT NULL REFERENCES manual_records (id),
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revision INTEGER NOT NULL,
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state TEXT NOT NULL CHECK (state IN (
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'pending', 'approved', 'returned', 'exception', 'reversed'
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)),
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action TEXT NOT NULL,
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reason TEXT,
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actor_user_id INTEGER REFERENCES users (id),
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actor_username TEXT,
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idempotency_key TEXT,
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supersedes_decision_id INTEGER REFERENCES manual_record_decisions (id),
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created_at TEXT NOT NULL,
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UNIQUE (record_id, revision)
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);
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CREATE TABLE current_manual_record_decisions (
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record_id INTEGER PRIMARY KEY REFERENCES manual_records (id),
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decision_id INTEGER NOT NULL UNIQUE REFERENCES manual_record_decisions (id)
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);
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CREATE TABLE ledger_events (
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id INTEGER PRIMARY KEY AUTOINCREMENT,
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lifecycle TEXT NOT NULL DEFAULT 'active'
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CHECK (lifecycle IN ('active', 'superseded')),
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created_at TEXT NOT NULL
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);
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CREATE TABLE ledger_event_revisions (
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id INTEGER PRIMARY KEY AUTOINCREMENT,
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ledger_event_id INTEGER NOT NULL REFERENCES ledger_events (id),
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revision INTEGER NOT NULL,
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state TEXT NOT NULL CHECK (state IN ('pending_subject', 'confirmed')),
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effective_at TEXT NOT NULL,
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amount TEXT NOT NULL,
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amount_scale INTEGER NOT NULL,
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currency TEXT NOT NULL,
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payer_company_id INTEGER NOT NULL REFERENCES companies (id),
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payee_company_id INTEGER NOT NULL REFERENCES companies (id),
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perspective_company_id INTEGER REFERENCES companies (id),
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subject_code TEXT CHECK (subject_code IN (
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'receivable', 'payable', 'other_receivable', 'other_payable'
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)),
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source_kind TEXT NOT NULL CHECK (source_kind IN ('bank', 'manual', 'adjustment')),
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source_revision_token TEXT,
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posting_kind TEXT NOT NULL CHECK (posting_kind IN (
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'normal', 'reversal', 'adjustment'
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)),
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reverses_ledger_event_id INTEGER REFERENCES ledger_events (id),
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adjusts_ledger_event_id INTEGER REFERENCES ledger_events (id),
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rule_version TEXT,
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evidence_json TEXT,
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idempotency_key TEXT,
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actor_user_id INTEGER REFERENCES users (id),
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actor_username TEXT,
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reason TEXT,
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supersedes_revision_id INTEGER REFERENCES ledger_event_revisions (id),
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created_at TEXT NOT NULL,
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UNIQUE (ledger_event_id, revision),
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CHECK (payer_company_id != payee_company_id),
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CHECK (state = 'confirmed' OR subject_code IS NULL),
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CHECK (state = 'confirmed' OR perspective_company_id IS NULL),
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CHECK (
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state != 'confirmed'
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OR (perspective_company_id IS NOT NULL AND subject_code IS NOT NULL)
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)
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);
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CREATE TABLE current_ledger_event_revisions (
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ledger_event_id INTEGER PRIMARY KEY REFERENCES ledger_events (id),
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revision_id INTEGER NOT NULL UNIQUE REFERENCES ledger_event_revisions (id)
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);
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CREATE TABLE ledger_event_bank_sources (
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bank_event_id INTEGER PRIMARY KEY REFERENCES canonical_transfer_events (id),
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ledger_event_id INTEGER NOT NULL REFERENCES ledger_events (id),
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UNIQUE (ledger_event_id, bank_event_id)
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);
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CREATE TABLE ledger_event_manual_sources (
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manual_record_id INTEGER PRIMARY KEY REFERENCES manual_records (id),
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ledger_event_id INTEGER NOT NULL REFERENCES ledger_events (id),
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UNIQUE (ledger_event_id, manual_record_id)
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);
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CREATE TABLE ledger_subject_suggestions (
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id INTEGER PRIMARY KEY AUTOINCREMENT,
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ledger_event_id INTEGER NOT NULL REFERENCES ledger_events (id),
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source_revision_id INTEGER NOT NULL REFERENCES ledger_event_revisions (id),
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suggested_perspective_company_id INTEGER NOT NULL REFERENCES companies (id),
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suggested_subject_code TEXT NOT NULL CHECK (suggested_subject_code IN (
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'receivable', 'payable', 'other_receivable', 'other_payable'
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)),
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rule_version TEXT,
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evidence_json TEXT,
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created_at TEXT NOT NULL
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);
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CREATE INDEX idx_ledger_revisions_event ON ledger_event_revisions (ledger_event_id, revision);
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CREATE INDEX idx_ledger_revisions_effective ON ledger_event_revisions (effective_at);
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CREATE INDEX idx_ledger_revisions_pair_currency
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ON ledger_event_revisions (payer_company_id, payee_company_id, currency);
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CREATE INDEX idx_ledger_revisions_state
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ON ledger_event_revisions (state, effective_at);
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CREATE INDEX idx_manual_records_company ON manual_records (company_id, occurred_at);
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CREATE INDEX idx_manual_decisions_record ON manual_record_decisions (record_id, revision);
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CREATE INDEX idx_manual_decisions_state ON manual_record_decisions (state);
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CREATE INDEX idx_subject_suggestions_event ON ledger_subject_suggestions (ledger_event_id);
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CREATE VIEW eligible_position_events AS
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SELECT le.id AS ledger_event_id,
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cur.revision_id AS ledger_revision_id,
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r.effective_at AS effective_at,
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r.amount AS amount, r.amount_scale AS amount_scale,
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r.currency AS currency,
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r.payer_company_id AS payer_company_id,
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r.payee_company_id AS payee_company_id,
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r.perspective_company_id AS perspective_company_id,
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r.subject_code AS subject_code,
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r.source_kind AS source_kind, r.posting_kind AS posting_kind,
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r.reverses_ledger_event_id AS reverses_ledger_event_id,
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r.adjusts_ledger_event_id AS adjusts_ledger_event_id,
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COALESCE(
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(SELECT bs.bank_event_id FROM ledger_event_bank_sources bs
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WHERE bs.ledger_event_id = le.id LIMIT 1),
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(SELECT ms.manual_record_id FROM ledger_event_manual_sources ms
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WHERE ms.ledger_event_id = le.id LIMIT 1)
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) AS source_id,
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((SELECT COUNT(*) FROM ledger_event_bank_sources bs
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WHERE bs.ledger_event_id = le.id)
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+ (SELECT COUNT(*) FROM ledger_event_manual_sources ms
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WHERE ms.ledger_event_id = le.id)) AS evidence_count
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FROM ledger_events le
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JOIN current_ledger_event_revisions cur ON cur.ledger_event_id = le.id
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JOIN ledger_event_revisions r ON r.id = cur.revision_id
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WHERE le.lifecycle = 'active' AND r.state = 'confirmed';
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CREATE TRIGGER ledger_events_no_delete BEFORE DELETE ON ledger_events
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BEGIN SELECT RAISE (ABORT, 'ledger_events rows are immutable'); END;
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CREATE TRIGGER ledger_events_no_update BEFORE UPDATE ON ledger_events
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BEGIN
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SELECT RAISE (ABORT, 'ledger_events only allow lifecycle changes')
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WHERE OLD.lifecycle = NEW.lifecycle
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OR OLD.id IS NOT NEW.id
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OR OLD.created_at IS NOT NEW.created_at;
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END;
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CREATE TRIGGER ledger_event_revisions_no_update BEFORE UPDATE ON ledger_event_revisions
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BEGIN SELECT RAISE (ABORT, 'ledger_event_revisions rows are immutable'); END;
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CREATE TRIGGER ledger_event_revisions_no_delete BEFORE DELETE ON ledger_event_revisions
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BEGIN SELECT RAISE (ABORT, 'ledger_event_revisions rows are immutable'); END;
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CREATE TRIGGER ledger_subject_suggestions_no_update BEFORE UPDATE ON ledger_subject_suggestions
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BEGIN SELECT RAISE (ABORT, 'ledger_subject_suggestions rows are immutable'); END;
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CREATE TRIGGER ledger_subject_suggestions_no_delete BEFORE DELETE ON ledger_subject_suggestions
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BEGIN SELECT RAISE (ABORT, 'ledger_subject_suggestions rows are immutable'); END;
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CREATE TRIGGER manual_records_no_update BEFORE UPDATE ON manual_records
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BEGIN SELECT RAISE (ABORT, 'manual_records rows are immutable'); END;
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CREATE TRIGGER manual_records_no_delete BEFORE DELETE ON manual_records
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BEGIN SELECT RAISE (ABORT, 'manual_records rows are immutable'); END;
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CREATE TRIGGER manual_record_decisions_no_update BEFORE UPDATE ON manual_record_decisions
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BEGIN SELECT RAISE (ABORT, 'manual_record_decisions rows are immutable'); END;
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CREATE TRIGGER manual_record_decisions_no_delete BEFORE DELETE ON manual_record_decisions
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BEGIN SELECT RAISE (ABORT, 'manual_record_decisions rows are immutable'); END;
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""",
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down="""
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DROP VIEW IF EXISTS eligible_position_events;
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DROP TRIGGER IF EXISTS manual_record_decisions_no_delete;
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DROP TRIGGER IF EXISTS manual_record_decisions_no_update;
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DROP TRIGGER IF EXISTS manual_records_no_delete;
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DROP TRIGGER IF EXISTS manual_records_no_update;
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DROP TRIGGER IF EXISTS ledger_subject_suggestions_no_delete;
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DROP TRIGGER IF EXISTS ledger_subject_suggestions_no_update;
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DROP TRIGGER IF EXISTS ledger_event_revisions_no_delete;
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DROP TRIGGER IF EXISTS ledger_event_revisions_no_update;
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DROP TRIGGER IF EXISTS ledger_events_no_update;
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DROP TRIGGER IF EXISTS ledger_events_no_delete;
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DROP TABLE IF EXISTS ledger_subject_suggestions;
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DROP TABLE IF EXISTS ledger_event_manual_sources;
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DROP TABLE IF EXISTS ledger_event_bank_sources;
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DROP TABLE IF EXISTS current_ledger_event_revisions;
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DROP TABLE IF EXISTS ledger_event_revisions;
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DROP TABLE IF EXISTS ledger_events;
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DROP TABLE IF EXISTS current_manual_record_decisions;
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DROP TABLE IF EXISTS manual_record_decisions;
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DROP TABLE IF EXISTS manual_records;
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""",
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),
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)
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Block a user