@happyvertical/smrt-commerce 0.58.0 → 0.59.0

package/dist/chunks/retention-accounting-CASwH8OH.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"retention-accounting-CASwH8OH.js","names":["field","request","projection","step"],"sources":["../../src/connected-payments-internal.ts","../../src/models/Payment.ts","../../src/collections/PaymentCollection.ts","../../src/historical-funds-internal.ts","../../src/models/PaymentAllocation.ts","../../src/collections/PaymentAllocationCollection.ts","../../src/accounting-snapshot.ts","../../src/quickbooks-pilot-evidence.ts","../../src/invoice-accounting-sync.ts","../../src/svelte/invoices/calculations.ts","../../src/accounting-steps-internal.ts","../../src/ordinary-accounting.ts","../../src/retention-accounting.ts"],"sourcesContent":["/**\n * Internal write authority for the connected-payments commands (#3831); not a\n * public bypass. Connected `Payment` rows, connected `PaymentIntent` creation\n * and option writes are refused unless they run inside a command for the\n * row's tenant, so no generated REST, MCP or CLI surface can forge them.\n */\nimport { AsyncLocalStorage } from 'node:async_hooks';\n\nconst authority = new AsyncLocalStorage<{ tenantId: string }>();\n\n/** @internal Run a connected-payments command write for one tenant. */\nexport function withConnectedPaymentAuthority<T>(\n  tenantId: string,\n  operation: () => Promise<T>,\n): Promise<T> {\n  return authority.run({ tenantId: tenantId.toLowerCase() }, operation);\n}\n\n/** @internal Whether a connected-payments command for this tenant is running. */\nexport function hasConnectedPaymentAuthority(\n  tenantId: string | null | undefined,\n): boolean {\n  const current = authority.getStore();\n  return (\n    !!current &&\n    typeof tenantId === 'string' &&\n    current.tenantId === tenantId.toLowerCase()\n  );\n}\n","import { hasConnectedPaymentAuthority } from '../connected-payments-internal.js';\nimport { hasOrdinaryAccountingAuthority } from '../ordinary-accounting-internal.js';\nimport { hasRetentionAccountingAuthority } from '../retention-accounting-internal.js';\n/**\n * Payment model - tracks payments with ledger integration\n * @packageDocumentation\n */\n\nimport {\n  crossPackageRef,\n  field,\n  foreignKey,\n  type SmrtDeleteOptions,\n  SmrtObject,\n  type SmrtSaveOptions,\n  smrt,\n} from '@happyvertical/smrt-core';\nimport type { Journal } from '@happyvertical/smrt-ledgers';\nimport { TenantScoped, tenantId } from '@happyvertical/smrt-tenancy';\nimport {\n  assertAllocationParent,\n  claimAllocationParent,\n} from '../allocation-integrity.js';\nimport {\n  assertCustomerFundsWrite,\n  customerFundsState,\n} from '../customer-funds-internal.js';\nimport { assertIntegerMinorUnits } from '../money.js';\nimport {\n  type PaymentKind,\n  PaymentMethod,\n  type PaymentOptions,\n  PaymentStatus,\n  type RecordPaymentOptions,\n} from '../types/index.js';\n\n/**\n * Legal status transitions for a Payment, keyed by the prior persisted status.\n * A status mapping to itself (no-op re-save) is always permitted and handled\n * separately. Transitioning *into* COMPLETED is additionally gated on the\n * verified `recordPayment()` settlement path (see {@link Payment.save}) — it is\n * never reachable by raw mass-assignment even though it appears here as a\n * structurally legal edge out of PENDING.\n *\n * Forward path: PENDING → COMPLETED, with FAILED / CANCELLED as alternate\n * terminal exits from PENDING and REFUNDED reachable from COMPLETED.\n */\nconst PAYMENT_STATUS_TRANSITIONS: Record<PaymentStatus, PaymentStatus[]> = {\n  [PaymentStatus.PENDING]: [\n    PaymentStatus.COMPLETED,\n    PaymentStatus.FAILED,\n    PaymentStatus.CANCELLED,\n  ],\n  // A completed payment can only be reversed via refund.\n  [PaymentStatus.COMPLETED]: [PaymentStatus.REFUNDED],\n  // Terminal states.\n  [PaymentStatus.FAILED]: [],\n  [PaymentStatus.REFUNDED]: [],\n  [PaymentStatus.CANCELLED]: [],\n};\n\n/**\n * Module-scoped record of the status each Payment instance was loaded with,\n * so the save-time transition guard can compare the prior persisted status\n * against the one being written without adding a persisted column. WeakMap\n * keeps it out of the schema and GCs with the instance — same pattern as the\n * other commerce models.\n */\nconst loadedPaymentStatus = new WeakMap<Payment, PaymentStatus>();\n\n/**\n * Marks instances whose transition into COMPLETED is being driven by the\n * verified `recordPayment()` settlement path (which posts a balanced journal\n * before flipping the status). The save-time guard consults this set so that\n * COMPLETED can only be reached through that path, never via raw\n * mass-assignment on the generated update route. Cleared after the save runs.\n */\nconst settlementInProgress = new WeakSet<Payment>();\n\n/** Prevent concurrent temporary executor bindings on the same instance. */\nconst recordingInProgress = new WeakSet<Payment>();\n\n/**\n * Payment represents a financial transaction against a contract.\n *\n * Payments can be integrated with smrt-ledgers to automatically\n * create balanced journal entries for proper accounting.\n *\n * @example\n * ```typescript\n * // Create a payment\n * const payment = await payments.create({\n *   contractId: order.id,\n *   customerId: customer.id,\n *   amount: 1500.00,\n *   method: PaymentMethod.CREDIT_CARD,\n *   transactionId: 'stripe_pi_123456'\n * });\n *\n * // Record with ledger integration\n * await payment.recordPayment({\n *   ledgerId: ledger.id,\n *   receivablesAccountId: arAccount.id,\n *   cashAccountId: bankAccount.id\n * });\n * ```\n */\n@TenantScoped({ mode: 'optional' })\n@smrt({\n  // ROOT FIX (S5 audit #1390 round 4): restrict the generated create/update\n  // write surface so privileged / settlement-derived fields can NEVER be set\n  // by a generated REST/MCP route — closing the status-mass-assignment vector\n  // at the surface rather than relying solely on the save()-time guard.\n  //\n  // `writable` is an allowlist: only these fields survive applyWritablePolicy()\n  // on BOTH create and update (#1540). Deliberately EXCLUDED:\n  //  - `status` — a COMPLETED Payment is settlement proof downstream\n  //    (PaymentIntent's PAID verification trusts it). It is only ever set by\n  //    the verified `recordPayment()` settlement path, never by a caller. This\n  //    closes the \"forged COMPLETED Payment via api.create\" vector (codex HIGH#1).\n  //  - `journalId` / `paidAt` — settlement-derived, written by recordPayment().\n  //  - `syncedAt` — provider-sync bookkeeping, written by the sync path.\n  api: {\n    include: ['list', 'get', 'create', 'update'],\n    writable: [\n      'kind',\n      'contractId',\n      'customerId',\n      'amount',\n      'currency',\n      'method',\n      'transactionId',\n      'reference',\n      'notes',\n      'externalId',\n      'externalProvider',\n      'backendId',\n      'backendTxRef',\n      'nativeAmount',\n      'nativeCurrency',\n      'usdAtQuote',\n      'usdAtConfirmation',\n    ],\n  },\n  // NOTE: `recordPayment` is intentionally NOT exposed over MCP. It posts a\n  // balanced journal into smrt-ledgers (moves money in the books) and flips\n  // the payment to COMPLETED — not safe as an unguarded MCP tool that carries\n  // no authz. Financial mutations must go through application code that\n  // enforces permissions. The MCP create/update tools honor the same\n  // `api.writable` allowlist above, so `status` is unsettable over MCP too.\n  // See S5 audit #1390.\n  mcp: { include: ['list', 'get'] },\n  cli: { skipApiCheck: true },\n})\nexport class Payment extends SmrtObject { static __smrtPackage__ = \"@happyvertical/smrt-commerce\";\n  /** Incoming settlement or outgoing customer refund. Amount stays positive. */\n  kind: PaymentKind = 'payment';\n\n  /** Command-owned customer advance policy, source lineage and append-only application evidence. */\n  @field({ type: 'text' })\n  customerFundsJson = '';\n\n  /** Immutable provider-refund source binding owned by retention commands. */\n  @field({ sensitive: true })\n  retentionAccountingBindingJson = '';\n\n  /** Immutable ordinary-provider refund reservation; command-owned. */\n  @field({ sensitive: true })\n  ordinaryAccountingBindingJson = '';\n\n  /**\n   * Tenant ID for multi-tenant isolation\n   * Nullable to support both tenant-scoped and global payments\n   */\n  @tenantId({ nullable: true })\n  tenantId: string | null = null;\n\n  /**\n   * Contract this payment is for\n   */\n  @field({ description: 'The order or agreement this payment is for, if any.' })\n  @foreignKey('SalesContract', { validateSubtype: true })\n  contractId: string | null = null;\n\n  /**\n   * Customer who made the payment\n   */\n  @field({ description: 'The customer who paid.' })\n  @foreignKey('Customer')\n  customerId: string | null = null;\n\n  /**\n   * Payment amount, in **integer minor units** (cents, satoshis).\n   *\n   * The `= 0` initializer is load-bearing: SMRT maps an integer literal to\n   * INTEGER and a decimal literal to DECIMAL. This is the figure\n   * `PaymentAllocation.save()` caps allocations against and `Invoice.amountPaid`\n   * is summed from, so it must be in the same exact units as both (#2401).\n   */\n  @field({ description: 'How much was paid.', ui: { format: 'money' } })\n  amount: number = 0;\n\n  /**\n   * Currency code (ISO 4217)\n   */\n  @field({\n    description: 'The currency of the payment.',\n    ui: { widget: 'currency' },\n  })\n  currency: string = 'USD';\n\n  /**\n   * Payment method used\n   */\n  @field({\n    description: 'How it was paid: cash, check, card, bank transfer or other.',\n  })\n  method: PaymentMethod = PaymentMethod.BANK_TRANSFER;\n\n  /**\n   * Current payment status\n   */\n  @field({\n    description:\n      'Whether the payment is pending, completed, failed or refunded.',\n  })\n  status: PaymentStatus = PaymentStatus.PENDING;\n\n  /**\n   * External transaction ID (from payment processor)\n   */\n  transactionId: string = '';\n\n  /**\n   * Internal reference number\n   */\n  @field({ description: 'A reference note, such as a check number.' })\n  reference: string = '';\n\n  /**\n   * Link to smrt-ledgers Journal (created by recordPayment)\n   */\n  @crossPackageRef('@happyvertical/smrt-ledgers:Journal')\n  journalId: string = '';\n\n  /**\n   * When the payment was completed\n   */\n  @field({ description: 'When the money was received.' })\n  paidAt: Date | null = null;\n\n  /**\n   * Notes about the payment\n   */\n  @field({\n    description: 'Anything worth remembering about this payment.',\n    ui: { widget: 'textarea' },\n  })\n  notes: string = '';\n\n  // ============================================================================\n  // Provider Sync\n  // ============================================================================\n\n  /**\n   * External ID in accounting provider (e.g., QBO payment ID)\n   */\n  externalId: string = '';\n\n  /**\n   * Accounting provider name ('quickbooks' | 'stripe' | 'paypal' | etc.)\n   */\n  externalProvider: string = '';\n\n  /**\n   * When payment was last synced to provider\n   */\n  syncedAt: Date | null = null;\n\n  // ============================================================================\n  // Payment Backend Identity\n  // ============================================================================\n  //\n  // When a `PaymentBackend` adapter (Stripe, x402, BTC RPC, etc.) brokers the\n  // payment rather than a human recording it manually, we capture the\n  // backend identity, its native-currency amount, and the USD valuation at\n  // both quote and confirmation time. The classic `amount` / `currency`\n  // pair stays as the canonical settlement number; the backend fields\n  // describe *how* the funds arrived and let downstream accounting close\n  // the loop on volatile-currency drift.\n  //\n  // All fields default to empty / zero so existing Payment consumers that\n  // pre-date the marketplace adapter machinery are unaffected.\n\n  /**\n   * Stable identifier of the `PaymentBackend` adapter that served this\n   * payment — e.g. `base-usdc`, `solana-usdc`, `btc`, `stripe`, `paypal`.\n   *\n   * Distinct from {@link externalProvider}: `backendId` names the SMRT\n   * payment-rail adapter, while `externalProvider` names a downstream\n   * accounting destination (QuickBooks, Stripe-the-accounting-source).\n   * The same Stripe payment will have `backendId: 'stripe'` AND\n   * `externalProvider: 'stripe'`; a crypto payment synced to QBO will\n   * have `backendId: 'base-usdc'` and `externalProvider: 'quickbooks'`.\n   */\n  backendId: string = '';\n\n  /**\n   * Chain transaction hash or backend aggregator's reference id. For\n   * on-chain payments this is the tx hash (`0x...` on EVM, base58 sig on\n   * Solana, txid on Bitcoin); for fiat-rail backends it's the gateway's\n   * own reference. Kept distinct from {@link transactionId} so consumers\n   * that already populate `transactionId` with a provider-internal id\n   * don't have to overload it.\n   */\n  backendTxRef: string = '';\n\n  /**\n   * The amount the backend actually moved, in the native currency's own\n   * **integer minor units** — satoshis for BTC, cents for a fiat rail. For\n   * stablecoin rails this typically equals `amount`; for volatile-currency\n   * rails it's the satoshi/wei figure the chain recorded, independent of any\n   * USD valuation.\n   *\n   * Fresh PostgreSQL and DuckDB INTEGER columns materialize as BIGINT. SMRT\n   * rejects values outside JavaScript's safe-integer range during hydration;\n   * existing PostgreSQL `int4` columns require the explicit widening in #2424.\n   */\n  nativeAmount: number = 0;\n\n  /**\n   * Code identifying the native currency `nativeAmount` is denominated\n   * in. Mirrors the `backendId` namespacing convention — `USDC-base`,\n   * `BTC`, `ETH`, `USD-stripe`. Empty string means \"use {@link currency}\"\n   * (i.e. the payment was already quoted and settled in the same\n   * currency).\n   */\n  nativeCurrency: string = '';\n\n  /**\n   * USD valuation of the payment at the moment the price was quoted to\n   * the buyer (typically the moment a `PaymentIntent` was issued), in\n   * **integer minor units** (US cents). A default of `0` means no USD-quote\n   * snapshot was taken (the payment was already USD-denominated or the\n   * backend doesn't require drift accounting).\n   *\n   * This is money describing the same funds as {@link Payment.amount}, so it\n   * converts with it — a dollars-here / cents-there split would make\n   * {@link Payment.usdDrift} meaningless (#2401).\n   */\n  usdAtQuote: number = 0;\n\n  /**\n   * USD valuation of the payment at the moment it was confirmed on the\n   * backend (chain confirmation, gateway settlement, etc.), in integer minor\n   * units (US cents). The delta between {@link usdAtQuote} and\n   * `usdAtConfirmation` is the USD drift the operator absorbs (positive or\n   * negative) when accepting payment in a volatile native currency (#2401).\n   */\n  usdAtConfirmation: number = 0;\n\n  /**\n   * Connected provider account (for example a Stripe `acct_...`) a direct\n   * charge was made on, so the funds landed with the tenant rather than the\n   * platform (#3831). Empty for platform-account and non-Connect payments.\n   * Server-managed: written only by the connected-payments commands.\n   */\n  connectedAccountId: string = '';\n\n  /** Immutable host-supplied agreement/fee-policy version at checkout pricing. */\n  connectedFeePolicyRef: string = '';\n\n  /**\n   * Platform application fee the provider withheld from this direct charge,\n   * in integer minor units of {@link currency} (#3831). Settled at source, so\n   * {@link recordPayment} books it as a fee expense, never as a payable.\n   * Server-managed.\n   */\n  applicationFeeCents: number = 0;\n\n  /**\n   * For a `refund` of a connected charge, the `Payment` it refunds (#3831).\n   * Server-managed.\n   */\n  refundOfPaymentId: string = '';\n\n  /**\n   * For a `refund` of a connected charge, the provider's refund state:\n   * `requested` (recorded before the provider is asked), `pending` until the\n   * provider confirms it, then `succeeded` (journaled) or `failed` (#3831).\n   * Server-managed.\n   */\n  connectedRefundState: '' | 'requested' | 'pending' | 'succeeded' | 'failed' =\n    '';\n\n  /**\n   * For a `refund` of a connected charge, whether the platform's application\n   * fee was refunded with it (#3831). Server-managed and frozen.\n   */\n  applicationFeeRefunded: boolean = false;\n\n  constructor(options: PaymentOptions = {}) {\n    super(options);\n    if (options.kind !== undefined) this.kind = options.kind;\n    if (options.tenantId !== undefined) this.tenantId = options.tenantId;\n    if (options.contractId !== undefined) this.contractId = options.contractId;\n    if (options.customerId !== undefined) this.customerId = options.customerId;\n    if (options.amount !== undefined) this.amount = options.amount;\n    if (options.currency !== undefined) this.currency = options.currency;\n    if (options.method !== undefined) this.method = options.method;\n    if (options.status !== undefined) this.status = options.status;\n    if (options.transactionId !== undefined)\n      this.transactionId = options.transactionId;\n    if (options.reference !== undefined) this.reference = options.reference;\n    if (options.customerFundsJson !== undefined)\n      this.customerFundsJson = options.customerFundsJson;\n    if (options.journalId !== undefined) this.journalId = options.journalId;\n    if (options.paidAt !== undefined) this.paidAt = options.paidAt;\n    if (options.notes !== undefined) this.notes = options.notes;\n    if (options.externalId !== undefined) this.externalId = options.externalId;\n    if (options.externalProvider !== undefined)\n      this.externalProvider = options.externalProvider;\n    if (options.syncedAt !== undefined) this.syncedAt = options.syncedAt;\n    if (options.backendId !== undefined) this.backendId = options.backendId;\n    if (options.backendTxRef !== undefined)\n      this.backendTxRef = options.backendTxRef;\n    if (options.nativeAmount !== undefined)\n      this.nativeAmount = options.nativeAmount;\n    if (options.nativeCurrency !== undefined)\n      this.nativeCurrency = options.nativeCurrency;\n    if (options.usdAtQuote !== undefined) this.usdAtQuote = options.usdAtQuote;\n    if (options.usdAtConfirmation !== undefined)\n      this.usdAtConfirmation = options.usdAtConfirmation;\n    if (options.connectedAccountId !== undefined)\n      this.connectedAccountId = options.connectedAccountId;\n    if (options.connectedFeePolicyRef !== undefined)\n      this.connectedFeePolicyRef = options.connectedFeePolicyRef;\n    if (options.applicationFeeCents !== undefined)\n      this.applicationFeeCents = options.applicationFeeCents;\n    if (options.refundOfPaymentId !== undefined)\n      this.refundOfPaymentId = options.refundOfPaymentId;\n    if (options.connectedRefundState !== undefined)\n      this.connectedRefundState = options.connectedRefundState;\n    if (options.applicationFeeRefunded !== undefined)\n      this.applicationFeeRefunded = options.applicationFeeRefunded;\n  }\n\n  /**\n   * Capture the persisted status the row was loaded with, so the save-time\n   * transition guard can reject illegal status flips made via raw field\n   * assignment (mass-assignment on the generated update route, a stale caller,\n   * etc.). Freshly-constructed (not-yet-saved) payments have no prior status.\n   */\n  override async initialize(): Promise<this> {\n    await super.initialize();\n    if (await this.isSaved()) {\n      loadedPaymentStatus.set(this, this.status);\n    }\n    return this;\n  }\n\n  /**\n   * Save-time state-machine guard (S5 audit #1390).\n   *\n   * `status` is mass-assignable on the generated update/create routes, and a\n   * COMPLETED Payment is treated as settlement proof downstream — e.g.\n   * {@link PaymentIntent}'s PAID verification trusts a COMPLETED Payment row.\n   * A forged `status: 'completed'` (with arbitrary amounts and no journal)\n   * would therefore satisfy that check without any money having moved.\n   *\n   * This guard enforces two things:\n   *  - **Transitions must be legal** per {@link PAYMENT_STATUS_TRANSITIONS}.\n   *  - **Reaching COMPLETED requires the verified settlement path — on\n   *    creation AND on update.** Only `recordPayment()` (which posts a\n   *    balanced journal and links `journalId`) may write a Payment into\n   *    COMPLETED; it announces itself via {@link settlementInProgress}. A raw\n   *    `status: 'completed'` is rejected whether the row is brand-new (a\n   *    GENESIS `create({ status: 'completed' })`) or already persisted — that\n   *    is the exact path a forged COMPLETED would take to satisfy\n   *    PaymentIntent's PAID verification without any money having moved (codex\n   *    HIGH#1, #1390 round 5). There is deliberately NO import/fixture\n   *    carve-out: a COMPLETED Payment is settlement proof downstream, so it is\n   *    only ever reachable through `recordPayment()`, on every surface\n   *    (REST/MCP/CLI/direct). Fixtures/migrations that need a completed payment\n   *    must drive it through `recordPayment()` (or start non-COMPLETED).\n   */\n  override async save(options?: SmrtSaveOptions): Promise<this> {\n    return this.withTransaction(async () => {\n      if (this.kind !== 'payment' && this.kind !== 'refund')\n        throw new Error('Payment kind must be payment or refund');\n      // The claim is the compare-and-swap against the caller's revision (it\n      // advances the stored revision), so the guarded save below must expect\n      // the revision the claim just wrote, not the caller's pre-claim one.\n      const callerRevision = options?.expectedUpdatedAt;\n      await claimAllocationParent(this, 'payment', callerRevision);\n      if (callerRevision !== undefined && this.updated_at)\n        options = { ...options, expectedUpdatedAt: this.updated_at };\n      // Whole minor units on every surface (#2401). `amount` is what\n      // `PaymentAllocation.save()` and `Payout.assertCappedBySourcePayment()` cap\n      // against with exact integer comparisons, so a fractional major-unit write\n      // here would silently break both.\n      assertIntegerMinorUnits('Payment', this.id || '<new>', [\n        ['amount', this.amount],\n        ['nativeAmount', this.nativeAmount],\n        ['usdAtQuote', this.usdAtQuote],\n        ['usdAtConfirmation', this.usdAtConfirmation],\n        ['applicationFeeCents', this.applicationFeeCents],\n      ]);\n      if (\n        this.applicationFeeCents < 0 ||\n        this.applicationFeeCents > this.amount\n      )\n        throw new Error(\n          'Payment applicationFeeCents must be between 0 and the payment amount',\n        );\n      if (this.applicationFeeCents > 0 && !this.connectedAccountId)\n        throw new Error(\n          'Payment applicationFeeCents requires a connectedAccountId',\n        );\n\n      const priorRow = await this.loadPersistedRow();\n      if (this.customerFundsJson || priorRow?.customer_funds_json)\n        assertCustomerFundsWrite(this);\n      const ordinaryBinding =\n        this.ordinaryAccountingBindingJson ||\n        String(priorRow?.ordinary_accounting_binding_json ?? '');\n      if (\n        ordinaryBinding &&\n        !hasOrdinaryAccountingAuthority(\n          this.tenantId,\n          JSON.parse(ordinaryBinding).invoiceId,\n        )\n      )\n        throw new Error(\n          'Provider-recorded refund is immutable; use an explicit reversal workflow',\n        );\n      const retainedBinding =\n        this.retentionAccountingBindingJson ||\n        String(priorRow?.retention_accounting_binding_json ?? '');\n      if (\n        retainedBinding &&\n        !hasRetentionAccountingAuthority(\n          this.tenantId,\n          JSON.parse(retainedBinding).invoiceId,\n        )\n      )\n        throw new Error(\n          'Provider-recorded refund is immutable; use an explicit reversal workflow',\n        );\n      // A connected charge or refund (#3831) is written only by the\n      // connected-payments commands: its identity and amounts never change\n      // after the first write, even while PENDING (a pending refund can wait\n      // days for the provider), so a generated update cannot repoint it.\n      // Every write of a connected row (creation, refund state, provider\n      // reference, status) must come from a connected-payments command for\n      // its tenant: generated surfaces (including CLI `--from-file`) cannot\n      // forge or advance one.\n      if (\n        (this.connectedAccountId ||\n          String(priorRow?.connected_account_id ?? '')) &&\n        !hasConnectedPaymentAuthority(this.tenantId)\n      )\n        throw new Error(\n          'Connected payments and refunds are written only by the connected-payments commands',\n        );\n      if (priorRow && String(priorRow.connected_account_id ?? ''))\n        this.assertConnectedIdentityUnchanged(priorRow);\n      const prior =\n        priorRow && priorRow.status != null\n          ? (priorRow.status as PaymentStatus)\n          : loadedPaymentStatus.get(this);\n      this.assertStatusTransition(prior);\n\n      // Reaching COMPLETED is only legal via the verified settlement path,\n      // regardless of whether this is a create (no persisted prior) or an\n      // update of an existing row. A GENESIS create with status: COMPLETED would\n      // otherwise forge settlement proof, so we close it here at the model level\n      // — this covers EVERY surface (REST/MCP/CLI/direct), independent of any\n      // writable-allowlist gap on a given surface.\n      const reachingCompleted =\n        this.status === PaymentStatus.COMPLETED &&\n        prior !== PaymentStatus.COMPLETED;\n      if (reachingCompleted && !settlementInProgress.has(this)) {\n        throw new Error(\n          `Payment ${this.id || '<new>'}: cannot set status to COMPLETED via ` +\n            'raw assignment — a Payment is only completed through ' +\n            'recordPayment(), which posts a balanced settlement journal. Use ' +\n            'recordPayment() instead of setting status directly.',\n        );\n      }\n\n      // Freeze the settled monetary fields once the row is already COMPLETED in\n      // the database (S5 audit #1390 round 6 — codex ROOT INSIGHT; mirrors the\n      // PaymentIntent PAID backing-field freeze). A COMPLETED Payment is\n      // settlement proof: its amount was reconciled against a balanced journal\n      // and is trusted downstream — PaymentIntent's PAID verification binds the\n      // winning option's `nativeAmount` to `Payment.amount` / `nativeAmount`. The\n      // only legal exit from COMPLETED is COMPLETED → REFUNDED, and a refund must\n      // NOT alter the settled figures. Closing this at the model level covers\n      // EVERY surface (REST/MCP/CLI/direct), independent of the per-surface\n      // writable allowlist (`amount`/`currency`/`nativeAmount`/... are writable\n      // on a *new* PENDING payment, but must be immutable once settled).\n      if (\n        priorRow &&\n        (priorRow.status === PaymentStatus.COMPLETED ||\n          priorRow.status === PaymentStatus.REFUNDED)\n      ) {\n        this.assertSettledAmountsUnchanged(priorRow);\n      }\n\n      try {\n        await assertAllocationParent(this, 'payment');\n        const result = (await super.save(options)) as this;\n        loadedPaymentStatus.set(this, this.status);\n        return result;\n      } finally {\n        settlementInProgress.delete(this);\n      }\n    });\n  }\n\n  /** Managed receipts and refunds retain immutable cash provenance. */\n  override async delete(options: SmrtDeleteOptions = {}): Promise<void> {\n    const persisted = await this.loadPersistedRow();\n    if (\n      this.retentionAccountingBindingJson ||\n      persisted?.retention_accounting_binding_json ||\n      this.ordinaryAccountingBindingJson ||\n      persisted?.ordinary_accounting_binding_json\n    )\n      throw new Error('Provider-recorded refund history cannot be deleted');\n    if (this.customerFundsJson || persisted?.customer_funds_json)\n      throw new Error('Customer funds cash history cannot be deleted');\n    if (this.connectedAccountId || persisted?.connected_account_id)\n      throw new Error('Connected payment and refund history cannot be deleted');\n    return super.delete(options);\n  }\n\n  /** See the connected-row guard in {@link save}. */\n  private assertConnectedIdentityUnchanged(\n    priorRow: Record<string, unknown>,\n  ): void {\n    const frozen: Array<[string, unknown, unknown]> = [\n      ['kind', String(priorRow.kind ?? 'payment'), this.kind],\n      [\n        'connectedFeePolicyRef',\n        String(priorRow.connected_fee_policy_ref ?? ''),\n        this.connectedFeePolicyRef,\n      ],\n      ['amount', Number(priorRow.amount ?? 0), Number(this.amount ?? 0)],\n      ['currency', String(priorRow.currency ?? ''), this.currency],\n      ['backendId', String(priorRow.backend_id ?? ''), this.backendId],\n      [\n        // A refund's provider reference is set once, in the same write that\n        // records the provider's answer (connectedRefundState leaves\n        // `requested`, which no generated surface can write).\n        'backendTxRef',\n        !priorRow.backend_tx_ref &&\n        priorRow.connected_refund_state === 'requested' &&\n        this.connectedRefundState !== 'requested'\n          ? this.backendTxRef\n          : String(priorRow.backend_tx_ref ?? ''),\n        this.backendTxRef,\n      ],\n      [\n        'transactionId',\n        String(priorRow.transaction_id ?? ''),\n        this.transactionId,\n      ],\n      [\n        'connectedAccountId',\n        String(priorRow.connected_account_id ?? ''),\n        this.connectedAccountId,\n      ],\n      [\n        'applicationFeeCents',\n        Number(priorRow.application_fee_cents ?? 0),\n        Number(this.applicationFeeCents ?? 0),\n      ],\n      [\n        'refundOfPaymentId',\n        String(priorRow.refund_of_payment_id ?? ''),\n        this.refundOfPaymentId,\n      ],\n      [\n        'applicationFeeRefunded',\n        Boolean(priorRow.application_fee_refunded),\n        Boolean(this.applicationFeeRefunded),\n      ],\n    ];\n    for (const [field, prior, next] of frozen)\n      if (prior !== next)\n        throw new Error(\n          `Payment ${this.id}: '${field}' of a connected payment or refund cannot change`,\n        );\n  }\n\n  /**\n   * Reject an illegal status flip. Compares the about-to-be-written status\n   * against the status the row was loaded with. No-op transitions (status\n   * unchanged) and brand-new rows (no prior) are always allowed — the\n   * COMPLETED-specific settlement requirement is enforced separately in\n   * {@link save}.\n   */\n  private assertStatusTransition(prior: PaymentStatus | undefined): void {\n    if (prior === undefined) return; // new row — any starting status (subject to the COMPLETED gate)\n    if (prior === this.status) return; // no-op re-save\n    const allowed = PAYMENT_STATUS_TRANSITIONS[prior] ?? [];\n    if (!allowed.includes(this.status)) {\n      throw new Error(\n        `Payment ${this.id}: illegal status transition '${prior}' → '${this.status}'. ` +\n          'Use the guarded helpers (recordPayment / markFailed / cancel).',\n      );\n    }\n  }\n\n  /**\n   * Load the AUTHORITATIVE persisted row (S5 audit #1390 round 4, codex HIGH#1;\n   * extended round 6 to carry the full row, not just `status`). The WeakMap is\n   * only populated when {@link initialize} loaded the row from the DB; it is\n   * empty for an instance built via\n   * `collection.create({ id: <existing>, _skipLoad: true })` — the upsert path\n   * that lets a caller write onto an existing row without hydrating it. Trusting\n   * an empty WeakMap there would treat the write as a brand-new row and skip the\n   * transition guard entirely (a poisonable prior-state).\n   *\n   * So when this instance carries an `id`, read the persisted row straight from\n   * the database and use it as the prior — a create-onto-existing is an update.\n   * Returns `undefined` when no row exists (truly new), so callers fall back to\n   * the WeakMap (which is also empty then). Settled-amount columns are\n   * snake_case (`native_amount`, etc.); the `status` column is single-word.\n   */\n  private async loadPersistedRow(): Promise<\n    Record<string, unknown> | undefined\n  > {\n    if (!this.id) return undefined;\n    try {\n      const row = await this.getCanonicalPersistedRow({ id: this.id });\n      return row ?? undefined;\n    } catch {\n      // DB not ready / table absent — treat as new (in-memory fallback in save).\n      return undefined;\n    }\n  }\n\n  /**\n   * Reject any change to the settled monetary fields of an already-COMPLETED\n   * Payment (S5 audit #1390 round 6 — codex ROOT INSIGHT). Mirrors the\n   * PaymentIntent PAID backing-field freeze. A COMPLETED Payment's economic\n   * identity is settled: the `amount` was posted into a balanced journal and is\n   * the figure PaymentIntent's PAID verification reconciles against, so it (and\n   * the native/USD valuation fields that describe the same money) must not\n   * drift. The only legal status move out of COMPLETED is REFUNDED, which\n   * reverses the funds without rewriting how much they were. Compared against\n   * the AUTHORITATIVE persisted row so the freeze holds on every surface, even\n   * for an un-hydrated create-onto-existing upsert.\n   */\n  private assertSettledAmountsUnchanged(\n    priorRow: Record<string, unknown>,\n  ): void {\n    const frozen: Array<[string, number | string, number | string]> = [\n      ['journalId', String(priorRow.journal_id ?? ''), this.journalId ?? ''],\n      [\n        'paidAt',\n        priorRow.paid_at == null\n          ? ''\n          : new Date(priorRow.paid_at as string | number).getTime(),\n        this.paidAt == null ? '' : new Date(this.paidAt).getTime(),\n      ],\n      ['kind', String(priorRow.kind ?? 'payment'), this.kind],\n      [\n        'connectedFeePolicyRef',\n        String(priorRow.connected_fee_policy_ref ?? ''),\n        this.connectedFeePolicyRef,\n      ],\n      ['amount', Number(priorRow.amount ?? 0), Number(this.amount ?? 0)],\n      [\n        'currency',\n        String(priorRow.currency ?? ''),\n        String(this.currency ?? ''),\n      ],\n      [\n        'nativeAmount',\n        Number(priorRow.native_amount ?? 0),\n        Number(this.nativeAmount ?? 0),\n      ],\n      [\n        'nativeCurrency',\n        String(priorRow.native_currency ?? ''),\n        String(this.nativeCurrency ?? ''),\n      ],\n      [\n        'usdAtQuote',\n        Number(priorRow.usd_at_quote ?? 0),\n        Number(this.usdAtQuote ?? 0),\n      ],\n      [\n        'usdAtConfirmation',\n        Number(priorRow.usd_at_confirmation ?? 0),\n        Number(this.usdAtConfirmation ?? 0),\n      ],\n      [\n        'connectedAccountId',\n        String(priorRow.connected_account_id ?? ''),\n        String(this.connectedAccountId ?? ''),\n      ],\n      [\n        'applicationFeeCents',\n        Number(priorRow.application_fee_cents ?? 0),\n        Number(this.applicationFeeCents ?? 0),\n      ],\n      [\n        'refundOfPaymentId',\n        String(priorRow.refund_of_payment_id ?? ''),\n        String(this.refundOfPaymentId ?? ''),\n      ],\n      [\n        'connectedRefundState',\n        String(priorRow.connected_refund_state ?? ''),\n        String(this.connectedRefundState ?? ''),\n      ],\n    ];\n    for (const [field, prior, next] of frozen) {\n      if (prior !== next) {\n        throw new Error(\n          `Payment ${this.id}: '${field}' is frozen once the payment is ` +\n            `COMPLETED (was '${prior}', got '${next}'). A settled payment's ` +\n            'monetary fields cannot be mutated — issue a refund instead.',\n        );\n      }\n    }\n  }\n\n  /**\n   * USD drift between quote time and confirmation time — what the\n   * operator gained (positive) or lost (negative) by accepting a\n   * volatile-currency payment. Returns `0` when either side of the\n   * comparison is missing or zero, so callers don't have to special-case\n   * fiat-rail / stablecoin payments.\n   */\n  usdDrift(): number {\n    if (!this.usdAtQuote || !this.usdAtConfirmation) return 0;\n    return this.usdAtConfirmation - this.usdAtQuote;\n  }\n\n  /**\n   * Check if payment is pending\n   */\n  isPending(): boolean {\n    return this.status === PaymentStatus.PENDING;\n  }\n\n  /**\n   * Check if payment is completed\n   */\n  isCompleted(): boolean {\n    return this.status === PaymentStatus.COMPLETED;\n  }\n\n  /**\n   * Check if payment is refunded\n   */\n  isRefunded(): boolean {\n    return this.status === PaymentStatus.REFUNDED;\n  }\n\n  /**\n   * Record the payment and create a balanced journal entry.\n   *\n   * Creates a journal entry in smrt-ledgers:\n   * - Debit: Cash/Bank account (assets increase)\n   * - Credit: Accounts Receivable (receivables decrease)\n   *\n   * Both sides carry `this.amount`, so the journal posted from commerce is\n   * denominated in **integer minor units** like the rest of this package\n   * (#2401). smrt-ledgers is unit-agnostic — its `BALANCE_EPSILON` only checks\n   * that debits equal credits — and integer entries balance exactly, so this is\n   * strictly tighter than the major-unit journals commerce used to post.\n   *\n   * @param options - Ledger and account configuration\n   * @returns The created journal\n   *\n   * @example\n   * ```typescript\n   * const journal = await payment.recordPayment({\n   *   ledgerId: ledger.id,\n   *   receivablesAccountId: arAccount.id,\n   *   cashAccountId: bankAccount.id\n   * });\n   * console.log(`Created journal: ${journal.number}`);\n   * ```\n   */\n  async recordPayment(options: RecordPaymentOptions): Promise<Journal> {\n    if (recordingInProgress.has(this)) {\n      throw new Error('Payment recording is already in progress');\n    }\n    if (this.status === PaymentStatus.COMPLETED) {\n      throw new Error('Payment already recorded');\n    }\n    const previous = {\n      status: this.status,\n      journalId: this.journalId,\n      paidAt: this.paidAt,\n      loadedStatus: loadedPaymentStatus.get(this),\n    };\n    recordingInProgress.add(this);\n    try {\n      await this.withTransaction(async () => {\n        if (!this.isPersisted) await this.save();\n        // The revision claim is a write fence, including under PostgreSQL\n        // repeatable-read snapshots. A stale contender must reload and retry\n        // instead of posting from an earlier pending-payment snapshot.\n        if (!this.updated_at) {\n          throw new Error(\n            'Payment revision is missing; reload before recording',\n          );\n        }\n        await this.claimRevision(this.updated_at);\n        // In-memory status can be edited without saving (including markFailed).\n        // Only the claimed persisted row decides whether settlement happened.\n        const persisted = await this.getCanonicalPersistedRow({ id: this.id });\n        if (!persisted) throw new Error('Claimed payment could not be loaded');\n        if (persisted.status === PaymentStatus.COMPLETED) {\n          throw new Error('Payment already recorded');\n        }\n        await this.postPaymentInTransaction(options);\n      });\n    } catch (error) {\n      this.status = previous.status;\n      this.journalId = previous.journalId;\n      this.paidAt = previous.paidAt;\n      if (previous.loadedStatus === undefined) loadedPaymentStatus.delete(this);\n      else loadedPaymentStatus.set(this, previous.loadedStatus);\n      throw error;\n    } finally {\n      recordingInProgress.delete(this);\n      settlementInProgress.delete(this);\n    }\n\n    // Return a journal on the caller's executor, not the now-closed transaction.\n    const { JournalCollection } = await import('@happyvertical/smrt-ledgers');\n    const journals = await JournalCollection.create({\n      ...this.options,\n      db: this.db,\n    });\n    const journal = await journals.get({ id: this.journalId });\n    if (!journal)\n      throw new Error('Recorded payment journal could not be loaded');\n    return journal;\n  }\n\n  /** Settle an outgoing refund through the same guarded journal transaction. */\n  async recordRefund(options: RecordPaymentOptions): Promise<Journal> {\n    if (this.kind !== 'refund')\n      throw new Error('recordRefund requires Payment.kind=refund');\n    return this.recordPayment(options);\n  }\n\n  /** Post and complete only inside recordPayment's claimed transaction. */\n  private async postPaymentInTransaction(\n    options: RecordPaymentOptions,\n  ): Promise<Journal> {\n    if (this.status === PaymentStatus.COMPLETED) {\n      throw new Error('Payment already recorded');\n    }\n\n    if (this.amount <= 0) {\n      throw new Error('Payment amount must be positive');\n    }\n\n    // A connected direct charge arrives net of the platform's application\n    // fee (#3831): the provider withheld it at source, so it is an expense\n    // already paid, never a payable to the platform.\n    const applicationFee =\n      this.kind === 'payment' ? this.applicationFeeCents : 0;\n    if (applicationFee > 0 && !options.applicationFeeAccountId)\n      throw new Error(\n        'Payment carries an application fee; recordPayment requires applicationFeeAccountId',\n      );\n\n    const funds = customerFundsState(this.customerFundsJson);\n    const explicitDate = options.effectiveOn;\n    if (\n      explicitDate !== undefined &&\n      (typeof explicitDate !== 'string' ||\n        !/^\\d{4}-\\d{2}-\\d{2}$/.test(explicitDate) ||\n        !Number.isFinite(Date.parse(explicitDate)) ||\n        new Date(explicitDate).toISOString().slice(0, 10) !== explicitDate)\n    )\n      throw new Error('Settlement effectiveOn must be a calendar date');\n    if (funds) {\n      if (explicitDate !== undefined && explicitDate !== funds.effectiveOn)\n        throw new Error('Settlement date differs from reviewed customer funds');\n      assertCustomerFundsWrite(this);\n      if (\n        options.cashAccountId !== funds.policy.cashAccountId ||\n        options.receivablesAccountId !== funds.policy.receivablesAccountId\n      )\n        throw new Error(\n          'Customer funds settlement accounts differ from reviewed policy',\n        );\n    }\n    const creditAccountId =\n      funds?.policy.mode === 'deposit-liability'\n        ? funds.policy.liabilityAccountId!\n        : options.receivablesAccountId;\n    const effectiveOn = funds?.effectiveOn ?? explicitDate;\n    const effectiveDate = effectiveOn\n      ? new Date(`${effectiveOn}T12:00:00Z`)\n      : new Date();\n    // Dynamic import to avoid hard dependency on smrt-ledgers\n    const { JournalCollection } = await import('@happyvertical/smrt-ledgers');\n\n    // Create the journal collection\n    const journalCollection = await JournalCollection.create(this.options);\n\n    // Create a new journal for this payment\n    const journal = await journalCollection.create({\n      date: effectiveDate,\n      description:\n        this.kind === 'refund'\n          ? `Customer refund for contract ${this.contractId}`\n          : `Payment received for contract ${this.contractId}`,\n      sourceModule: 'smrt-commerce',\n      sourceRef: this.id,\n    });\n    await journal.save();\n\n    // Incoming payments debit cash/credit AR; refunds reverse that movement.\n    await journal.addEntry({\n      accountId: options.cashAccountId,\n      currency: this.currency,\n      debit: this.kind === 'payment' ? this.amount - applicationFee : 0,\n      credit: this.kind === 'refund' ? this.amount : 0,\n      memo: `${this.kind === 'refund' ? 'Refund' : 'Payment'} ${this.reference || this.id}`,\n    });\n    if (applicationFee > 0)\n      await journal.addEntry({\n        accountId: options.applicationFeeAccountId!,\n        currency: this.currency,\n        debit: applicationFee,\n        credit: 0,\n        memo: `Application fee ${this.reference || this.id}`,\n      });\n\n    // Credit Accounts Receivable (receivables decrease)\n    await journal.addEntry({\n      accountId: creditAccountId,\n      currency: this.currency,\n      debit: this.kind === 'refund' ? this.amount : 0,\n      credit: this.kind === 'payment' ? this.amount : 0,\n      memo: `${this.kind === 'refund' ? 'Refund' : 'Payment'} ${this.reference || this.id}`,\n    });\n\n    // Post the journal (validates balance and finalizes)\n    await journal.post();\n\n    // Update payment record. Announce the verified settlement to the save-time\n    // guard so the COMPLETED transition is accepted (the guard rejects any\n    // other route into COMPLETED). A posted journal always carries an id;\n    // fail fast rather than persist an empty-string FK if that invariant breaks.\n    if (!journal.id) {\n      throw new Error(\n        'Payment.recordPayment: journal was posted but has no id',\n      );\n    }\n    this.journalId = journal.id;\n    this.status = PaymentStatus.COMPLETED;\n    this.paidAt = effectiveDate;\n    settlementInProgress.add(this);\n    await this.save();\n\n    return journal;\n  }\n\n  /**\n   * Get the linked journal entry (if recorded)\n   */\n  async getJournal(): Promise<Journal | null> {\n    if (!this.journalId) return null;\n\n    try {\n      const { JournalCollection } = await import('@happyvertical/smrt-ledgers');\n      const collection = await JournalCollection.create(this.options);\n      return await collection.get({ id: this.journalId });\n    } catch {\n      // smrt-ledgers not available\n      return null;\n    }\n  }\n\n  /**\n   * Mark payment as failed\n   */\n  markFailed(reason?: string): void {\n    this.status = PaymentStatus.FAILED;\n    if (reason) {\n      this.notes = `${this.notes ? `${this.notes}\\n` : ''}Failed: ${reason}`;\n    }\n  }\n\n  /**\n   * Cancel the payment\n   */\n  cancel(): void {\n    if (this.status === PaymentStatus.COMPLETED) {\n      throw new Error('Cannot cancel a completed payment. Use refund instead.');\n    }\n    this.status = PaymentStatus.CANCELLED;\n  }\n}\n\nexport default Payment;\n","/**\n * PaymentCollection - Collection manager for Payment objects\n * @packageDocumentation\n */\n\nimport { SmrtCollection } from '@happyvertical/smrt-core';\nimport { queryGlobal, queryWithGlobals } from '@happyvertical/smrt-tenancy';\nimport { Payment } from '../models/Payment.js';\nimport { type PaymentMethod, PaymentStatus } from '../types/index.js';\n\nexport class PaymentCollection extends SmrtCollection<Payment> {\n  static readonly _itemClass = Payment;\n\n  /**\n   * Find payments by contract\n   *\n   * @param contractId - Contract ID\n   * @returns Array of payments\n   */\n  async findByContract(contractId: string): Promise<Payment[]> {\n    return await this.list({\n      where: { contractId },\n      orderBy: 'created_at DESC',\n    });\n  }\n\n  /**\n   * Find payments by customer\n   *\n   * @param customerId - Customer ID\n   * @returns Array of payments\n   */\n  async findByCustomer(customerId: string): Promise<Payment[]> {\n    return await this.list({\n      where: { customerId },\n      orderBy: 'created_at DESC',\n    });\n  }\n\n  /**\n   * Find payments by status\n   *\n   * @param status - Payment status\n   * @returns Array of payments\n   */\n  async findByStatus(status: PaymentStatus): Promise<Payment[]> {\n    return await this.list({\n      where: { status },\n      orderBy: 'created_at DESC',\n    });\n  }\n\n  /**\n   * Find payments by method\n   *\n   * @param method - Payment method\n   * @returns Array of payments\n   */\n  async findByMethod(method: PaymentMethod): Promise<Payment[]> {\n    return await this.list({\n      where: { method },\n      orderBy: 'created_at DESC',\n    });\n  }\n\n  /**\n   * Find all pending payments\n   *\n   * @returns Array of pending payments\n   */\n  async findPending(): Promise<Payment[]> {\n    return await this.findByStatus(PaymentStatus.PENDING);\n  }\n\n  /**\n   * Find all completed payments\n   *\n   * @returns Array of completed payments\n   */\n  async findCompleted(): Promise<Payment[]> {\n    return await this.findByStatus(PaymentStatus.COMPLETED);\n  }\n\n  /**\n   * Find payment by transaction ID\n   *\n   * @param transactionId - External transaction ID\n   * @returns Payment or null\n   */\n  async findByTransactionId(transactionId: string): Promise<Payment | null> {\n    const results = await this.list({\n      where: { transactionId },\n      limit: 1,\n    });\n    return results[0] || null;\n  }\n\n  /**\n   * Find payments in date range\n   *\n   * @param startDate - Start date\n   * @param endDate - End date\n   * @returns Array of payments\n   */\n  async findByDateRange(startDate: Date, endDate: Date): Promise<Payment[]> {\n    return await this.list({\n      where: {\n        'paidAt >=': startDate.toISOString(),\n        'paidAt <=': endDate.toISOString(),\n      },\n      orderBy: 'paidAt DESC',\n    });\n  }\n\n  /**\n   * Calculate total payments for a contract\n   *\n   * @param contractId - Contract ID\n   * @returns Total amount paid\n   */\n  async getTotalForContract(contractId: string): Promise<number> {\n    const payments = await this.list({\n      where: {\n        contractId,\n        status: PaymentStatus.COMPLETED,\n      },\n    });\n\n    return payments.reduce((sum, payment) => sum + payment.amount, 0);\n  }\n\n  /**\n   * Find payments linked to a ledger journal\n   *\n   * @param journalId - Journal ID from smrt-ledgers\n   * @returns Payment or null\n   */\n  async findByJournal(journalId: string): Promise<Payment | null> {\n    const results = await this.list({\n      where: { journalId },\n      limit: 1,\n    });\n    return results[0] || null;\n  }\n\n  // ============================================================================\n  // Tenant Helper Methods\n  // ============================================================================\n\n  /**\n   * Find all payments belonging to a specific tenant\n   *\n   * @param tenantId - Tenant ID\n   * @returns Array of payments for the tenant\n   */\n  async findByTenant(tenantId: string): Promise<Payment[]> {\n    return this.list({ where: { tenantId } });\n  }\n\n  /**\n   * Find all global payments (not associated with any tenant).\n   *\n   * Routes through the shared tenant-global helper so it does not throw under\n   * an active tenant context (an explicit `tenant_id IS NULL` filter would be\n   * flagged as an isolation violation). (#1600)\n   *\n   * @returns Array of global payments\n   */\n  async findGlobal(): Promise<Payment[]> {\n    return queryGlobal<Payment>(this);\n  }\n\n  /**\n   * Find payments for a tenant including global payments.\n   *\n   * Fails closed if an active tenant context requests a different tenant's\n   * rows; the admin/system path keeps the cross-tenant capability. (#1600)\n   *\n   * @param tenantId - Tenant ID\n   * @returns Array of tenant-specific and global payments\n   */\n  async findWithGlobals(tenantId: string): Promise<Payment[]> {\n    return queryWithGlobals<Payment>(this, tenantId, 'Payment.findWithGlobals');\n  }\n}\n","/** Shared historical/live invoice capacity. This module is private to the owning package. */\nimport { isPostgresDatabase } from '@happyvertical/smrt-core';\nimport type { DatabaseInterface } from '@happyvertical/smrt-core/migrations';\nimport { getTenantId } from '@happyvertical/smrt-tenancy';\nimport { HistoricalCustomerFundsAllocationCollection } from './collections/HistoricalCustomerFundsCollections.js';\n\nasync function exists(db: DatabaseInterface) {\n  return isPostgresDatabase(db)\n    ? (\n        await db.query('SELECT to_regclass(?) AS relation', [\n          'historical_customer_funds_allocations',\n        ])\n      ).rows[0]?.relation != null\n    : db.tableExists('historical_customer_funds_allocations');\n}\nexport async function historicalInvoiceAllocationTotal(\n  db: DatabaseInterface,\n  invoiceId: string,\n  effect?: 'payment' | 'refund',\n): Promise<number> {\n  if (effect === 'refund')\n    return historicalCreditRefundCommittedTotal(db, invoiceId);\n  if (!(await exists(db)))\n    return historicalCreditRefundCommittedTotal(db, invoiceId);\n  const tenantId = getTenantId();\n  if (!tenantId) {\n    if (\n      (\n        await db.query(\n          'SELECT id FROM historical_customer_funds_allocations WHERE invoice_id=? LIMIT 1',\n          invoiceId,\n        )\n      ).rows.length\n    )\n      throw new Error(\n        'Historical allocation capacity requires the explicit active tenant',\n      );\n    return historicalCreditRefundCommittedTotal(db, invoiceId);\n  }\n  const rows = await (\n    await HistoricalCustomerFundsAllocationCollection.create({ db })\n  ).list({\n    where: { tenantId, invoiceId, effect: 'payment' },\n    limit: 100001,\n  });\n  if (rows.length > 100000)\n    throw new Error(\n      'Historical allocation capacity exceeds the bounded source scope',\n    );\n  const total = rows\n    .filter((row) => row.effect === 'payment')\n    .reduce((sum, row) => sum + BigInt(row.amountMinor), 0n);\n  if (total > BigInt(Number.MAX_SAFE_INTEGER))\n    throw new Error('Historical allocation capacity is unsafe');\n  const combined =\n    total +\n    BigInt(\n      effect === 'payment'\n        ? 0\n        : await historicalCreditRefundCommittedTotal(db, invoiceId),\n    );\n  if (combined > BigInt(Number.MAX_SAFE_INTEGER))\n    throw new Error('Historical combined capacity is unsafe');\n  return Number(combined);\n}\n\n/** Original cash refunds reserve capacity before their separately preserved allocation arrives. */\nexport async function historicalCreditRefundCommittedTotal(\n  db: DatabaseInterface,\n  creditNoteId: string,\n): Promise<number> {\n  const available = isPostgresDatabase(db)\n    ? (\n        await db.query('SELECT to_regclass(?) AS relation', [\n          'historical_customer_funds',\n        ])\n      ).rows[0]?.relation != null\n    : await db.tableExists('historical_customer_funds');\n  if (!available) return 0;\n  const tenantId = getTenantId();\n  if (!tenantId) {\n    if (\n      (\n        await db.query(\n          'SELECT id FROM historical_customer_funds WHERE source_credit_note_id=? LIMIT 1',\n          creditNoteId,\n        )\n      ).rows.length\n    )\n      throw new Error(\n        'Historical refund capacity requires the explicit active tenant',\n      );\n    return 0;\n  }\n  const { HistoricalCustomerFundsCollection } = await import(\n    './collections/HistoricalCustomerFundsCollections.js'\n  );\n  const rows = await (\n    await HistoricalCustomerFundsCollection.create({ db })\n  ).list({\n    where: { tenantId, sourceCreditNoteId: creditNoteId, kind: 'refund' },\n    limit: 100001,\n  });\n  if (rows.length > 100000)\n    throw new Error(\n      'Historical credit refund source scope exceeds its bounded limit',\n    );\n  const total = rows.reduce((sum, row) => sum + BigInt(row.amountMinor), 0n);\n  if (total > BigInt(Number.MAX_SAFE_INTEGER))\n    throw new Error('Historical refund source total is unsafe');\n  return Number(total);\n}\n","/**\n * PaymentAllocation model - maps payments to invoices\n * @packageDocumentation\n */\n\nimport {\n  field,\n  foreignKey,\n  type SmrtDeleteOptions,\n  SmrtObject,\n  type SmrtSaveOptions,\n  smrt,\n} from '@happyvertical/smrt-core';\nimport { TenantScoped, tenantId } from '@happyvertical/smrt-tenancy';\nimport { allocationOwner, allocationTotal } from '../allocation-integrity.js';\nimport { calculateAvailableRefund } from '../credit-allocation.js';\nimport {\n  assertCustomerFundsWrite,\n  customerFundsState,\n} from '../customer-funds-internal.js';\nimport {\n  historicalCreditRefundCommittedTotal,\n  historicalInvoiceAllocationTotal,\n} from '../historical-funds-internal.js';\nimport { assertIntegerMinorUnits } from '../money.js';\nimport type { PaymentAllocationOptions } from '../types/index.js';\n\n/*\n * There is deliberately no `ALLOCATION_EPSILON` here any more (#2401).\n *\n * `Payment.amount`, `Invoice.totalAmount` and this row's `amount` are all\n * integer minor units, so \"does this allocation over-apply the payment\" is an\n * exact integer question. The old `0.01` tolerance let an allocation exceed its\n * payment by up to a cent — real money, not rounding fuzz — and only existed\n * because the payment side was a float.\n */\n\n/**\n * PaymentAllocation tracks how payments are applied to invoices.\n *\n * This enables:\n * - Partial payments (one payment partially covering an invoice)\n * - Split payments (one payment split across multiple invoices)\n * - Payment history per invoice\n *\n * Saves atomically enforce parent existence, matching tenant/customer/currency,\n * positive safe-integer amounts and both balance caps. Use\n * `PaymentAllocationCollection.allocatePayment()` for atomic splits and replay.\n * Direct saves retain caller-owned invoice status refresh.\n *\n * @example\n * ```typescript\n * import { PaymentAllocationCollection } from '@happyvertical/smrt-commerce';\n *\n * // Get the collection\n * const allocations = await PaymentAllocationCollection.create(options);\n *\n * // Check available funds before allocating (all amounts are minor units)\n * const available = await allocations.getUnallocatedFromPayment(\n *   payment.id,\n *   payment.amount\n * );\n *\n * if (available >= amountToAllocate) {\n *   const allocation = await allocations.create({\n *     paymentId: payment.id,\n *     invoiceId: invoice.id,\n *     amount: amountToAllocate,\n *     allocatedBy: 'user-uuid'\n *   });\n *\n *   // Reload the revision advanced by the allocation, then update status.\n *   await invoice.loadFromId();\n *   const totalAllocated = await allocations.getTotalAllocatedToInvoice(invoice.id);\n *   invoice.updatePaymentStatus(totalAllocated);\n *   await invoice.save();\n * }\n * ```\n */\n@TenantScoped({ mode: 'optional' })\n@smrt({\n  // NOTE: `create` and `delete` are intentionally NOT exposed over the\n  // generated REST/MCP surface (S5 audit #1390). Allocation rows directly\n  // determine an invoice's amountPaid/status and a payment's remaining funds;\n  // a generated `create` lets a caller forge an allocation that over-applies a\n  // payment, and a generated `delete` lets a caller silently un-apply funds —\n  // both falsify balances with no authz. Allocations must be created/removed\n  // through application code that re-derives invoice status and respects the\n  // payment-amount cap (the cap is also enforced in `save()` as defence in\n  // depth).\n  //\n  // CLI parity (round 6, codex ROOT INSIGHT): the CLI is an independently\n  // configured write surface. `cli: true` would still generate create/update/\n  // delete commands that forge or un-apply allocations, re-opening the exact\n  // vector closed on api/mcp. The CLI is locked to the same read-only surface.\n  api: { include: ['list', 'get'] },\n  mcp: { include: ['list', 'get'] },\n  cli: { include: ['list', 'get'] },\n})\nexport class PaymentAllocation extends SmrtObject { static __smrtPackage__ = \"@happyvertical/smrt-commerce\";\n  /**\n   * Tenant ID for multi-tenant isolation\n   * Nullable to support both tenant-scoped and global payment allocations\n   */\n  @tenantId({ nullable: true })\n  tenantId: string | null = null;\n\n  /**\n   * Payment being allocated\n   */\n  @field({ description: 'The payment being applied.' })\n  @foreignKey('Payment')\n  paymentId: string = '';\n\n  /**\n   * Invoice receiving the allocation\n   */\n  @field({ description: 'The invoice it settles.' })\n  @foreignKey('Invoice')\n  invoiceId: string = '';\n\n  /**\n   * Amount allocated from payment to invoice, in **integer minor units**\n   * (cents, satoshis).\n   *\n   * Matches `Invoice.amountPaid` (derived by summing these rows) and\n   * `Payment.amount` (which `save()` caps against). All three converted\n   * together in #2401 — the cap is a subtraction across the pair, so a\n   * dollars-vs-cents split there would reject every allocation as\n   * over-applying.\n   */\n  @field({\n    description: 'How much of the payment goes to this invoice.',\n    ui: { format: 'money' },\n  })\n  amount: number = 0;\n\n  /**\n   * When the allocation was made\n   */\n  @field({ description: 'When it was applied.' })\n  allocatedAt: Date = new Date();\n\n  /**\n   * User/agent who made the allocation\n   */\n  allocatedBy: string = '';\n\n  /**\n   * Notes about the allocation\n   */\n  @field({ description: 'Anything worth remembering about this allocation.' })\n  notes: string = '';\n\n  constructor(options: PaymentAllocationOptions = {}) {\n    super(options);\n    if (options.tenantId !== undefined) this.tenantId = options.tenantId;\n    if (options.paymentId !== undefined) this.paymentId = options.paymentId;\n    if (options.invoiceId !== undefined) this.invoiceId = options.invoiceId;\n    if (options.amount !== undefined) this.amount = options.amount;\n    if (options.allocatedAt !== undefined)\n      this.allocatedAt = options.allocatedAt;\n    if (options.allocatedBy !== undefined)\n      this.allocatedBy = options.allocatedBy;\n    if (options.notes !== undefined) this.notes = options.notes;\n  }\n\n  /** Save and validate against both claimed parent rows in one transaction. */\n  override async save(options?: SmrtSaveOptions): Promise<this> {\n    assertIntegerMinorUnits('PaymentAllocation', this.id ?? '<new>', [\n      ['amount', this.amount],\n    ]);\n    if (this.amount <= 0)\n      throw new Error('PaymentAllocation amount must be a positive number');\n    if (!this.paymentId || !this.invoiceId)\n      throw new Error('PaymentAllocation requires payment and invoice');\n    return this.withTransaction(async () => {\n      const { PaymentCollection } = await import(\n        '../collections/PaymentCollection.js'\n      );\n      const { InvoiceCollection } = await import(\n        '../collections/InvoiceCollection.js'\n      );\n      const { PaymentAllocationCollection } = await import(\n        '../collections/PaymentAllocationCollection.js'\n      );\n      const payments = await PaymentCollection.create({ db: this.db });\n      const invoices = await InvoiceCollection.create({ db: this.db });\n      const allocations = await PaymentAllocationCollection.create({\n        db: this.db,\n      });\n      const prior = this.id\n        ? await allocations.get({ id: this.id }, { cache: false })\n        : null;\n      if (\n        prior &&\n        (prior.paymentId !== this.paymentId ||\n          prior.invoiceId !== this.invoiceId ||\n          prior.tenantId !== allocationOwner(this.tenantId))\n      ) {\n        throw new Error('PaymentAllocation parent identity is immutable');\n      }\n      const payment = await payments.get(\n        { id: this.paymentId },\n        { cache: false },\n      );\n      if (!payment)\n        throw new Error('PaymentAllocation referenced Payment does not exist');\n      if (\n        payment.retentionAccountingBindingJson ||\n        payment.ordinaryAccountingBindingJson\n      )\n        throw new Error('Provider-recorded refund allocation is immutable');\n      if (customerFundsState(payment.customerFundsJson))\n        assertCustomerFundsWrite(this);\n      if (!payment.updated_at)\n        throw new Error('Allocation parent has no persisted revision');\n      await payment.claimRevision(payment.updated_at);\n      const invoice = await invoices.get(\n        { id: this.invoiceId },\n        { cache: false },\n      );\n      if (!invoice)\n        throw new Error('PaymentAllocation referenced Invoice does not exist');\n      if (!invoice.updated_at)\n        throw new Error('Allocation parent has no persisted revision');\n      await invoice.claimRevision(invoice.updated_at);\n      const owner = allocationOwner(this.tenantId);\n      if (\n        payment.tenantId !== owner ||\n        invoice.tenantId !== owner ||\n        (payment.customerId || null) !== (invoice.customerId || null) ||\n        payment.currency !== invoice.currency\n      ) {\n        throw new Error(\n          'PaymentAllocation requires matching tenant, customer and currency',\n        );\n      }\n      if (\n        (payment.kind === 'refund' && invoice.kind !== 'credit_note') ||\n        (payment.kind === 'payment' && invoice.kind !== 'invoice')\n      )\n        throw new Error(\n          'PaymentAllocation requires payments on invoices and refunds on credit notes',\n        );\n      const paymentTotal =\n        allocationTotal(\n          await allocations.findByPayment(this.paymentId),\n          this.id,\n        ) + BigInt(this.amount);\n      const invoiceTotal =\n        allocationTotal(\n          await allocations.findByInvoice(this.invoiceId),\n          this.id,\n        ) +\n        BigInt(this.amount) +\n        BigInt(await historicalInvoiceAllocationTotal(this.db, this.invoiceId));\n      if (paymentTotal > BigInt(payment.amount))\n        throw new Error('PaymentAllocation would over-apply payment');\n      const invoiceCap =\n        invoice.kind === 'invoice'\n          ? invoice.getPayableFacts().allocationCapMinor\n          : invoice.totalAmount;\n      if (invoiceTotal > BigInt(Math.max(0, invoiceCap)))\n        throw new Error('PaymentAllocation would over-pay invoice');\n      if (payment.kind === 'refund') {\n        if (payment.status !== 'completed')\n          throw new Error('A refund must be settled before it is allocated');\n        if (!invoice.creditedInvoiceId)\n          throw new Error('Refund credit note has no credited invoice');\n        const source = await invoices.get(\n          { id: invoice.creditedInvoiceId },\n          { cache: false },\n        );\n        if (!source || source.tenantId !== owner)\n          throw new Error('Refund source invoice does not exist in its tenant');\n        if (!source.updated_at)\n          throw new Error('Refund source invoice has no persisted revision');\n        await source.claimRevision(source.updated_at);\n        const creditRows = await invoices.list({\n          where: { tenantId: owner, creditedInvoiceId: source.id },\n          limit: 100001,\n        });\n        if (creditRows.length > 100000)\n          throw new Error(\n            'Refund credit scope exceeds its bounded source limit',\n          );\n        const credits = creditRows.filter(\n          (credit) =>\n            credit.kind === 'credit_note' &&\n            credit.status !== 'draft' &&\n            credit.status !== 'cancelled',\n        );\n        const issuedCredits = credits.reduce(\n          (sum, credit) => sum + credit.totalAmount,\n          0,\n        );\n        let settledRefunds = 0;\n        for (const credit of credits) {\n          if (!credit.id) continue;\n          settledRefunds += await historicalCreditRefundCommittedTotal(\n            this.db,\n            credit.id,\n          );\n          for (const allocation of await allocations.findByInvoice(credit.id)) {\n            if (allocation.id === this.id) continue;\n            const refund = await payments.get(\n              { id: allocation.paymentId },\n              { cache: false },\n            );\n            if (refund?.kind === 'refund' && refund.status === 'completed')\n              settledRefunds += allocation.amount;\n          }\n        }\n        const availableRefund = calculateAvailableRefund({\n          sourceTotalMinor: source.totalAmount,\n          sourcePaidMinor: source.amountPaid,\n          issuedCreditMinor: issuedCredits,\n          settledRefundMinor: settledRefunds,\n        });\n        if (this.amount > availableRefund)\n          throw new Error(\n            `Refund allocation exceeds available unapplied credit (${availableRefund})`,\n          );\n      }\n      return (await super.save(options)) as this;\n    });\n  }\n  /** Managed application reversal must also post its inverse journal and retain evidence. */\n  override async delete(options: SmrtDeleteOptions = {}): Promise<void> {\n    return this.withTransaction(async () => {\n      const persisted = this.id\n        ? await this.db.get(this.tableName, { id: this.id })\n        : null;\n      const { PaymentCollection } = await import(\n        '../collections/PaymentCollection.js'\n      );\n      const payment = await (\n        await PaymentCollection.create({ db: this.db })\n      ).get(\n        { id: String(persisted?.payment_id ?? this.paymentId) },\n        { cache: false },\n      );\n      // Share the Payment revision boundary with provider refund reservation.\n      // A stale unbound read must fail before deleting its settlement evidence.\n      if (payment) {\n        if (!payment.updated_at)\n          throw new Error('Allocation parent has no persisted revision');\n        await payment.claimRevision(payment.updated_at);\n      }\n      if (\n        payment?.retentionAccountingBindingJson ||\n        payment?.ordinaryAccountingBindingJson\n      )\n        throw new Error(\n          'Provider-recorded refund allocation cannot be deleted',\n        );\n      if (payment?.customerFundsJson) assertCustomerFundsWrite(this);\n      return super.delete(options);\n    });\n  }\n}\n\nexport default PaymentAllocation;\n","/**\n * PaymentAllocationCollection - Collection manager for PaymentAllocation objects\n * @packageDocumentation\n */\n\nimport { SmrtCollection } from '@happyvertical/smrt-core';\nimport { queryGlobal, queryWithGlobals } from '@happyvertical/smrt-tenancy';\nimport { customerFundsState } from '../customer-funds-internal.js';\nimport { historicalInvoiceAllocationTotal } from '../historical-funds-internal.js';\nimport { PaymentAllocation } from '../models/PaymentAllocation.js';\n\nexport class PaymentAllocationCollection extends SmrtCollection<PaymentAllocation> {\n  static readonly _itemClass = PaymentAllocation;\n\n  /**\n   * Apply a payment to several invoices atomically. Callers supply stable UUID\n   * allocation ids: exact replays reuse rows; reusing an id with other money\n   * or parents fails. Actor authorization remains the application's job.\n   */\n  async allocatePayment(input: {\n    paymentId: string;\n    allocations: { id: string; invoiceId: string; amount: number }[];\n    allocatedBy?: string;\n  }): Promise<PaymentAllocation[]> {\n    if (\n      !input.allocations.length ||\n      new Set(input.allocations.map((item) => item.id)).size !==\n        input.allocations.length\n    ) {\n      throw new Error(\n        'Allocation batch requires distinct stable allocation ids',\n      );\n    }\n    const { PaymentCollection } = await import('./PaymentCollection.js');\n    const { InvoiceCollection } = await import('./InvoiceCollection.js');\n    const { InvoiceStatus } = await import('../types/index.js');\n    const payments = await PaymentCollection.create({ db: this.db });\n    const payment = await payments.get(\n      { id: input.paymentId },\n      { cache: false },\n    );\n    if (!payment) throw new Error('Payment does not exist');\n    const committed = await payment.withTransaction(async () => {\n      if (!payment.updated_at)\n        throw new Error('Allocation parent has no persisted revision');\n      await payment.claimRevision(payment.updated_at);\n      const allocations = await PaymentAllocationCollection.create({\n        db: payment.db,\n      });\n      const invoices = await InvoiceCollection.create({ db: payment.db });\n      const result: PaymentAllocation[] = [];\n      for (const item of [...input.allocations].sort(\n        (a, b) =>\n          a.invoiceId.localeCompare(b.invoiceId) || a.id.localeCompare(b.id),\n      )) {\n        if (!item.id) throw new Error('Allocation requires a stable id');\n        const existing = await allocations.get(\n          { id: item.id },\n          { cache: false },\n        );\n        if (existing) {\n          if (\n            existing.paymentId !== input.paymentId ||\n            existing.invoiceId !== item.invoiceId ||\n            existing.amount !== item.amount ||\n            existing.tenantId !== payment.tenantId\n          ) {\n            throw new Error(\n              'Allocation replay does not match existing allocation',\n            );\n          }\n          result.push(existing);\n        } else {\n          result.push(\n            await allocations.create({\n              ...item,\n              paymentId: input.paymentId,\n              tenantId: payment.tenantId,\n              allocatedBy: input.allocatedBy ?? '',\n              _insertOnly: true,\n            }),\n          );\n        }\n      }\n      for (const invoiceId of [\n        ...new Set(input.allocations.map((item) => item.invoiceId)),\n      ].sort()) {\n        const invoice = await invoices.get({ id: invoiceId }, { cache: false });\n        if (!invoice) throw new Error('Invoice does not exist');\n        if (invoice.status !== InvoiceStatus.WRITTEN_OFF)\n          invoice.updatePaymentStatus(\n            await allocations.getTotalAllocatedToInvoice(invoiceId),\n          );\n        await invoice.save();\n      }\n      return result;\n    });\n    // Child objects created on the transaction cannot escape with its closed\n    // executor. Hydrate results on the caller's executor (possibly an outer tx).\n    return Promise.all(\n      committed.map(async ({ id }) => {\n        const allocation = await this.get({ id: String(id) }, { cache: false });\n        if (!allocation)\n          throw new Error('Committed allocation no longer exists');\n        return allocation;\n      }),\n    );\n  }\n\n  /** Remove one allocation atomically and rederive its invoice/credit status. */\n  async removeAllocation(id: string): Promise<void> {\n    const allocation = await this.get({ id }, { cache: false });\n    if (!allocation) return;\n    const { PaymentCollection } = await import('./PaymentCollection.js');\n    const { InvoiceCollection } = await import('./InvoiceCollection.js');\n    const payment = await (await PaymentCollection.create({ db: this.db })).get(\n      { id: allocation.paymentId },\n      { cache: false },\n    );\n    if (!payment) throw new Error('Allocation payment does not exist');\n    await payment.withTransaction(async () => {\n      const rows = await PaymentAllocationCollection.create({ db: payment.db });\n      const current = await rows.get({ id }, { cache: false });\n      if (!current) return;\n      const invoices = await InvoiceCollection.create({ db: payment.db });\n      const invoice = await invoices.get(\n        { id: current.invoiceId },\n        { cache: false },\n      );\n      if (!invoice) throw new Error('Allocation invoice does not exist');\n      await current.delete();\n      invoice.updatePaymentStatus(\n        await rows.getTotalAllocatedToInvoice(current.invoiceId),\n      );\n      await invoice.save();\n    });\n  }\n\n  /**\n   * Find allocations by payment\n   *\n   * @param paymentId - Payment ID\n   * @returns Array of allocations\n   */\n  private async allFor(\n    field: 'paymentId' | 'invoiceId',\n    id: string,\n  ): Promise<PaymentAllocation[]> {\n    const rows: PaymentAllocation[] = [];\n    for (let offset = 0; ; offset += 1000) {\n      const page = await this.list({\n        where: { [field]: id },\n        orderBy: ['allocatedAt DESC', 'id ASC'],\n        offset,\n        limit: 1000,\n      });\n      rows.push(...page);\n      if (page.length < 1000) return rows;\n    }\n  }\n  async findByPayment(paymentId: string): Promise<PaymentAllocation[]> {\n    return this.allFor('paymentId', paymentId);\n  }\n  /** Every committed row participates in payment and historical combined capacity. */\n  async findByInvoice(invoiceId: string): Promise<PaymentAllocation[]> {\n    return this.allFor('invoiceId', invoiceId);\n  }\n\n  /**\n   * Get total amount allocated to an invoice\n   *\n   * @param invoiceId - Invoice ID\n   * @returns Total allocated amount\n   */\n  async getTotalAllocatedToInvoice(invoiceId: string): Promise<number> {\n    const allocations = await this.findByInvoice(invoiceId);\n    const total = allocations.reduce(\n      (sum, alloc) => sum + BigInt(alloc.amount),\n      BigInt(await historicalInvoiceAllocationTotal(this.db, invoiceId)),\n    );\n    if (total > BigInt(Number.MAX_SAFE_INTEGER))\n      throw new Error('Combined invoice allocation total is unsafe');\n    return Number(total);\n  }\n\n  /**\n   * Get total amount allocated from a payment\n   *\n   * @param paymentId - Payment ID\n   * @returns Total allocated amount\n   */\n  async getTotalAllocatedFromPayment(paymentId: string): Promise<number> {\n    const allocations = await this.findByPayment(paymentId);\n    return allocations.reduce((sum, alloc) => sum + alloc.amount, 0);\n  }\n\n  /**\n   * Get remaining unallocated amount from a payment.\n   *\n   * @param paymentId - Payment ID\n   * @param paymentAmount - Total payment amount\n   * @returns Unallocated amount\n   * @throws Error if payment is over-allocated (indicates data integrity issue)\n   */\n  async getUnallocatedFromPayment(\n    paymentId: string,\n    paymentAmount: number,\n  ): Promise<number> {\n    const allocated = await this.getTotalAllocatedFromPayment(paymentId);\n    const { PaymentCollection } = await import('./PaymentCollection.js');\n    const payment = await (await PaymentCollection.create({ db: this.db })).get(\n      { id: paymentId },\n      { cache: false },\n    );\n    const managed = customerFundsState(payment?.customerFundsJson);\n    if (\n      managed &&\n      (managed.kind !== 'receipt' || payment?.amount !== paymentAmount)\n    )\n      throw new Error(\n        'Customer funds require their authoritative receipt amount',\n      );\n    const refunded =\n      managed?.operations\n        .filter((op) => op.kind === 'refund')\n        .reduce((sum, op) => sum + BigInt(op.amountMinor), 0n) ?? 0n;\n    const remaining = Number(\n      BigInt(paymentAmount) - BigInt(allocated) - refunded,\n    );\n\n    if (remaining < 0) {\n      throw new Error(\n        `Over-allocated payment detected for paymentId=${paymentId}: ` +\n          `allocated amount (${allocated}) exceeds payment amount (${paymentAmount})`,\n      );\n    }\n\n    return remaining;\n  }\n\n  /**\n   * Find allocation by payment and invoice\n   *\n   * @param paymentId - Payment ID\n   * @param invoiceId - Invoice ID\n   * @returns Allocation or null\n   */\n  async findByPaymentAndInvoice(\n    paymentId: string,\n    invoiceId: string,\n  ): Promise<PaymentAllocation | null> {\n    const results = await this.list({\n      where: { paymentId, invoiceId },\n      limit: 1,\n    });\n    return results[0] || null;\n  }\n\n  /**\n   * Find allocations by allocator\n   *\n   * @param allocatedBy - User/agent ID who made the allocation\n   * @returns Array of allocations\n   */\n  async findByAllocator(allocatedBy: string): Promise<PaymentAllocation[]> {\n    return await this.list({\n      where: { allocatedBy },\n      orderBy: 'allocatedAt DESC',\n    });\n  }\n\n  /**\n   * Find allocations in date range\n   *\n   * @param startDate - Start date\n   * @param endDate - End date\n   * @returns Array of allocations\n   */\n  async findByDateRange(\n    startDate: Date,\n    endDate: Date,\n  ): Promise<PaymentAllocation[]> {\n    return await this.list({\n      where: {\n        'allocatedAt >=': startDate.toISOString(),\n        'allocatedAt <=': endDate.toISOString(),\n      },\n      orderBy: 'allocatedAt DESC',\n    });\n  }\n\n  // ============================================================================\n  // Tenant Helper Methods\n  // ============================================================================\n\n  /**\n   * Find all payment allocations belonging to a specific tenant\n   *\n   * @param tenantId - Tenant ID\n   * @returns Array of payment allocations for the tenant\n   */\n  async findByTenant(tenantId: string): Promise<PaymentAllocation[]> {\n    return this.list({ where: { tenantId } });\n  }\n\n  /**\n   * Find all global payment allocations (not associated with any tenant).\n   *\n   * Routes through the shared tenant-global helper so it does not throw under\n   * an active tenant context (an explicit `tenant_id IS NULL` filter would be\n   * flagged as an isolation violation). (#1600)\n   *\n   * @returns Array of global payment allocations\n   */\n  async findGlobal(): Promise<PaymentAllocation[]> {\n    return queryGlobal<PaymentAllocation>(this);\n  }\n\n  /**\n   * Find payment allocations for a tenant including global allocations.\n   *\n   * Fails closed if an active tenant context requests a different tenant's\n   * rows; the admin/system path keeps the cross-tenant capability. (#1600)\n   *\n   * @param tenantId - Tenant ID\n   * @returns Array of tenant-specific and global payment allocations\n   */\n  async findWithGlobals(tenantId: string): Promise<PaymentAllocation[]> {\n    return queryWithGlobals<PaymentAllocation>(\n      this,\n      tenantId,\n      'PaymentAllocation.findWithGlobals',\n    );\n  }\n}\n","/** Pure projection of frozen commerce money snapshots into accounting SDK inputs. */\n\nimport {\n  type AccountingProvider,\n  type CreditMemoInput,\n  type InvoiceInput,\n  type InvoiceLineItemInput,\n  requireCreditMemoOperations,\n  type SyncResult,\n  type TaxComponentSnapshot,\n} from '@happyvertical/accounting';\n\nimport { minorToMajorUnits } from './billing/units.js';\nimport {\n  type LineAmountType,\n  MoneyValidationError,\n  type TaxRoundingScope,\n} from './money.js';\n\nexport type FrozenAccountingDocumentKind = 'invoice' | 'creditMemo';\n\n/** Realm-specific references are configuration, never inferred from a tax name or rate. */\nexport interface FrozenQuickBooksTaxMapping {\n  readonly lines: Readonly<\n    Record<\n      string,\n      {\n        readonly itemRef: string;\n        readonly taxCodeRef: string;\n        /** Caller-verified configuration of the referenced realm TaxCode. */\n        readonly taxComponents?: readonly {\n          readonly taxRateRef: string;\n          readonly compound: boolean;\n        }[];\n      }\n    >\n  >;\n  readonly components: Readonly<\n    Record<string, { readonly quickbooksTaxRateRef: string }>\n  >;\n}\n\n/** Frozen component fact persisted with a line; all values are minor units except percent. */\nexport interface FrozenAccountingTaxComponent {\n  readonly taxComponentId: string;\n  readonly name: string;\n  /** Exact percent text: `5` means 5 percent. */\n  readonly percent: string;\n  readonly taxMinor: number;\n  readonly compound?: boolean;\n  readonly taxableMinor?: number;\n}\n\n/** A frozen commerce line. `unitPriceMinor` and `discountMinor` are pre-discount document-mode values. */\nexport interface FrozenAccountingLineSnapshot {\n  readonly id: string;\n  readonly description: string;\n  readonly sku?: string;\n  readonly quantity: number;\n  /** Pre-discount unit price: net for exclusive, gross for inclusive. */\n  readonly unitPriceMinor: number;\n  /** Pre-discount reduction: net for exclusive, gross for inclusive. */\n  readonly discountMinor: number;\n  /** Persisted post-discount net amount. */\n  readonly amountMinor: number;\n  readonly taxMinor: number;\n  readonly taxComponents: readonly FrozenAccountingTaxComponent[];\n}\n\n/** Immutable facts required to project one approved document. */\nexport interface FrozenAccountingDocumentSnapshot {\n  readonly kind: FrozenAccountingDocumentKind;\n  readonly id: string;\n  readonly number: string;\n  readonly customerId: string;\n  readonly customerExternalId?: string;\n  readonly issueDate: Date;\n  readonly dueDate?: Date;\n  readonly currency: string;\n  readonly lineAmountType: LineAmountType;\n  readonly taxRoundingScope: TaxRoundingScope;\n  readonly subtotalMinor: number;\n  readonly taxAmountMinor: number;\n  /** Header-only provider tax has no frozen component and cannot be sent to QBO. */\n  readonly providerTaxMinor: number;\n  readonly totalAmountMinor: number;\n  readonly lineItems: readonly FrozenAccountingLineSnapshot[];\n  /** Required only for a positive credit memo. */\n  readonly creditedInvoiceExternalId?: string;\n  readonly externalId?: string;\n  readonly reference?: string;\n  readonly memo?: string;\n}\n\n/** Public SDK types retained as named aliases for commerce callers. */\nexport type AccountingTaxComponentInput = TaxComponentSnapshot;\nexport type AccountingSnapshotLineInput = InvoiceLineItemInput;\nexport type AccountingSnapshotInvoiceInput = InvoiceInput;\nexport type AccountingSnapshotCreditMemoInput = CreditMemoInput;\nexport type AccountingSnapshotInput = InvoiceInput | CreditMemoInput;\n\n/**\n * Map and submit a positive credit memo only when the provider exposes that\n * capability. Mapping runs before the provider is touched, so a malformed\n * frozen snapshot cannot trigger a network write.\n */\nexport async function pushFrozenCreditMemo(\n  provider: Pick<AccountingProvider, 'type' | 'creditMemos'>,\n  snapshot: FrozenAccountingDocumentSnapshot,\n  mapping: FrozenQuickBooksTaxMapping,\n): Promise<SyncResult> {\n  if (snapshot.kind !== 'creditMemo') {\n    throw new Error('Credit-memo submission requires a creditMemo snapshot');\n  }\n  const input = mapFrozenAccountingSnapshot(snapshot, mapping);\n  if (!('creditMemoNumber' in input)) {\n    throw new Error('Credit-memo submission did not produce a credit memo');\n  }\n  return requireCreditMemoOperations(provider).push(input);\n}\n\nfunction requireText(value: string | undefined, label: string): string {\n  if (!value || value.trim() !== value) {\n    throw new Error(`${label} must be a nonempty trimmed string`);\n  }\n  return value;\n}\n\nfunction requireSafeMinor(value: number, label: string): number {\n  if (!Number.isSafeInteger(value) || value < 0) {\n    throw new Error(`${label} must be a nonnegative safe integer minor amount`);\n  }\n  return value;\n}\n\nfunction requirePositiveQuantity(quantity: number, lineId: string): number {\n  if (!Number.isFinite(quantity) || quantity <= 0) {\n    throw new Error(\n      `Line '${lineId}' quantity must be a positive finite number`,\n    );\n  }\n  return quantity;\n}\n\n/** Convert exact percent text to the SDK's fraction text without float arithmetic. */\nfunction percentToFraction(percent: string, componentId: string): string {\n  if (!/^(?:0|[1-9]\\d{0,2})(?:\\.\\d{1,6})?$/.test(percent)) {\n    throw new Error(\n      `Tax component '${componentId}' percent must be exact decimal text from 0 through 100`,\n    );\n  }\n  const [whole, fraction = ''] = percent.split('.');\n  const scale = 10n ** BigInt(fraction.length);\n  const numerator = BigInt(whole) * scale + BigInt(fraction || '0');\n  const denominator = 100n * scale;\n  if (numerator > denominator) {\n    throw new Error(`Tax component '${componentId}' percent exceeds 100`);\n  }\n  if (numerator === 0n) return '0';\n  if (numerator === denominator) return '1';\n  const padded = numerator\n    .toString()\n    .padStart(denominator.toString().length - 1, '0');\n  return `0.${padded}`.replace(/0+$/, '');\n}\n\nfunction globalTaxCalculation(\n  lineAmountType: LineAmountType,\n): NonNullable<InvoiceInput['quickbooksMapping']>['globalTaxCalculation'] {\n  switch (lineAmountType) {\n    case 'exclusive':\n      return 'TaxExcluded';\n    case 'inclusive':\n      return 'TaxInclusive';\n    case 'none':\n      return 'NotApplicable';\n  }\n}\n\nfunction mapLine(\n  line: FrozenAccountingLineSnapshot,\n  currency: string,\n  lineAmountType: LineAmountType,\n  mapping: FrozenQuickBooksTaxMapping,\n): AccountingSnapshotLineInput {\n  requireText(line.id, 'Line ID');\n  const lineMapping = mapping.lines[line.id];\n  if (!lineMapping) {\n    throw new Error(\n      `Missing explicit QuickBooks mapping for line '${line.id}'`,\n    );\n  }\n  requireText(\n    lineMapping.itemRef,\n    `QuickBooks item reference for line '${line.id}'`,\n  );\n  requireText(\n    lineMapping.taxCodeRef,\n    `QuickBooks tax-code reference for line '${line.id}'`,\n  );\n\n  const amountMinor = requireSafeMinor(\n    line.amountMinor,\n    `Line '${line.id}' amount`,\n  );\n  const taxMinor = requireSafeMinor(line.taxMinor, `Line '${line.id}' tax`);\n  const componentIds = new Set<string>();\n  let componentTotalMinor = 0;\n  const taxComponents = line.taxComponents.map((component) => {\n    if (\n      component.compound !== undefined &&\n      typeof component.compound !== 'boolean'\n    )\n      throw new MoneyValidationError(\n        'INVALID_MONEY_INPUT',\n        'Frozen component compound flag must be boolean',\n      );\n    if (component.compound && !lineMapping.taxComponents)\n      throw new MoneyValidationError(\n        'ACCOUNTING_SYNC_UNSUPPORTED',\n        'Compound accounting sync requires caller-verified ordered realm tax-code mapping',\n      );\n    if (component.compound && component.taxableMinor === undefined)\n      throw new MoneyValidationError(\n        'ACCOUNTING_SYNC_UNSUPPORTED',\n        'Compound accounting sync requires the frozen component taxable basis',\n      );\n    const basisMinor =\n      component.taxableMinor === undefined\n        ? undefined\n        : requireSafeMinor(\n            component.taxableMinor,\n            `Line '${line.id}' component taxable basis`,\n          );\n    if (\n      basisMinor !== undefined &&\n      basisMinor !==\n        amountMinor + (component.compound ? componentTotalMinor : 0)\n    )\n      throw new MoneyValidationError(\n        'ACCOUNTING_SYNC_UNSUPPORTED',\n        'Frozen component taxable basis does not match ordered source facts',\n      );\n    requireText(component.taxComponentId, `Line '${line.id}' tax component ID`);\n    if (componentIds.has(component.taxComponentId)) {\n      throw new Error(\n        `Line '${line.id}' repeats tax component '${component.taxComponentId}'`,\n      );\n    }\n    componentIds.add(component.taxComponentId);\n    const taxAmountMinor = requireSafeMinor(\n      component.taxMinor,\n      `Line '${line.id}' component '${component.taxComponentId}' tax`,\n    );\n    componentTotalMinor += taxAmountMinor;\n    const componentMapping = mapping.components[component.taxComponentId];\n    if (!componentMapping) {\n      throw new Error(\n        `Missing explicit QuickBooks tax-rate reference for component '${component.taxComponentId}'`,\n      );\n    }\n    requireText(\n      componentMapping.quickbooksTaxRateRef,\n      `QuickBooks tax-rate reference for component '${component.taxComponentId}'`,\n    );\n    return {\n      taxCode: component.taxComponentId,\n      rate: percentToFraction(component.percent, component.taxComponentId),\n      quickbooksTaxRateRef: componentMapping.quickbooksTaxRateRef,\n      taxAmount: minorToMajorUnits(taxAmountMinor, currency),\n      ...(component.compound ? { compound: true } : {}),\n      ...(basisMinor !== undefined\n        ? { taxableAmount: minorToMajorUnits(basisMinor, currency) }\n        : {}),\n    };\n  });\n  if (\n    lineMapping.taxComponents &&\n    (lineMapping.taxComponents.length !== taxComponents.length ||\n      lineMapping.taxComponents.some(\n        (part, index) =>\n          part.taxRateRef !== taxComponents[index].quickbooksTaxRateRef ||\n          typeof part.compound !== 'boolean' ||\n          part.compound !== (taxComponents[index].compound ?? false),\n      ))\n  )\n    throw new MoneyValidationError(\n      'ACCOUNTING_SYNC_UNSUPPORTED',\n      'Ordered realm tax-code mapping does not match frozen components',\n    );\n  if (componentTotalMinor !== taxMinor) {\n    throw new Error(\n      `Line '${line.id}' frozen component tax ${componentTotalMinor} does not equal line tax ${taxMinor}`,\n    );\n  }\n  if (taxMinor > 0 && taxComponents.length === 0) {\n    throw new Error(`Line '${line.id}' tax requires frozen tax components`);\n  }\n\n  const discountMinor = requireSafeMinor(\n    line.discountMinor,\n    `Line '${line.id}' discount`,\n  );\n  const unitPriceMinor = requireSafeMinor(\n    line.unitPriceMinor,\n    `Line '${line.id}' unit price`,\n  );\n  const result = {\n    description: requireText(line.description, `Line '${line.id}' description`),\n    sku: line.sku || undefined,\n    quantity: requirePositiveQuantity(line.quantity, line.id),\n    unitPrice: minorToMajorUnits(unitPriceMinor, currency),\n    ...(discountMinor === 0\n      ? {}\n      : { discount: minorToMajorUnits(discountMinor, currency) }),\n    amount: minorToMajorUnits(amountMinor, currency),\n    taxAmount: minorToMajorUnits(taxMinor, currency),\n    taxComponents,\n    quickbooksMapping: {\n      itemRef: lineMapping.itemRef,\n      taxCodeRef: lineMapping.taxCodeRef,\n      ...(lineMapping.taxComponents\n        ? {\n            taxComponents: lineMapping.taxComponents.map((part) => ({\n              ...part,\n            })),\n          }\n        : {}),\n    },\n  };\n  if (lineAmountType === 'inclusive') {\n    // This is an exact representation of two stored facts, never a tax calculation.\n    return {\n      ...result,\n      taxInclusiveAmount: minorToMajorUnits(amountMinor + taxMinor, currency),\n    };\n  }\n  return result;\n}\n\n/**\n * Project an approved frozen snapshot into the companion SDK's request shape.\n * It does not calculate discounts, taxes, rates, or document allocation.\n */\nexport function mapFrozenAccountingSnapshot(\n  snapshot: FrozenAccountingDocumentSnapshot,\n  mapping: FrozenQuickBooksTaxMapping,\n): AccountingSnapshotInput {\n  const currency = requireText(snapshot.currency, 'Currency');\n  requireText(snapshot.id, 'Document ID');\n  requireText(snapshot.number, 'Document number');\n  requireText(snapshot.customerId, 'Customer ID');\n  if (\n    !(snapshot.issueDate instanceof Date) ||\n    Number.isNaN(snapshot.issueDate.valueOf())\n  ) {\n    throw new Error('Issue date must be a valid Date');\n  }\n  if (!Array.isArray(snapshot.lineItems) || snapshot.lineItems.length === 0) {\n    throw new Error('Frozen document requires at least one line item');\n  }\n  const subtotalMinor = requireSafeMinor(snapshot.subtotalMinor, 'Subtotal');\n  const taxAmountMinor = requireSafeMinor(\n    snapshot.taxAmountMinor,\n    'Tax amount',\n  );\n  const providerTaxMinor = requireSafeMinor(\n    snapshot.providerTaxMinor,\n    'Provider tax',\n  );\n  const totalAmountMinor = requireSafeMinor(snapshot.totalAmountMinor, 'Total');\n  if (providerTaxMinor !== 0) {\n    throw new Error(\n      'Frozen provider tax cannot be mapped to QuickBooks without a stored component snapshot and explicit tax-rate reference',\n    );\n  }\n  if (subtotalMinor + taxAmountMinor !== totalAmountMinor) {\n    throw new Error('Frozen subtotal plus tax must equal frozen total');\n  }\n\n  const lineItems = snapshot.lineItems.map((line) =>\n    mapLine(line, currency, snapshot.lineAmountType, mapping),\n  );\n  const linesSubtotalMinor = snapshot.lineItems.reduce(\n    (sum, line) => sum + line.amountMinor,\n    0,\n  );\n  const linesTaxMinor = snapshot.lineItems.reduce(\n    (sum, line) => sum + line.taxMinor,\n    0,\n  );\n  if (linesSubtotalMinor !== subtotalMinor) {\n    throw new Error('Frozen line net amounts do not equal frozen subtotal');\n  }\n  if (linesTaxMinor !== taxAmountMinor) {\n    throw new Error('Frozen line tax amounts do not equal frozen tax total');\n  }\n\n  const base = {\n    id: snapshot.id,\n    externalId: snapshot.externalId,\n    customerId: snapshot.customerId,\n    customerExternalId: snapshot.customerExternalId,\n    issueDate: snapshot.issueDate,\n    currency,\n    subtotal: minorToMajorUnits(subtotalMinor, currency),\n    taxAmount: minorToMajorUnits(taxAmountMinor, currency),\n    totalAmount: minorToMajorUnits(totalAmountMinor, currency),\n    lineItems,\n    quickbooksMapping: {\n      globalTaxCalculation: globalTaxCalculation(snapshot.lineAmountType),\n    },\n    reference: snapshot.reference,\n    memo: snapshot.memo,\n  } as const;\n\n  if (snapshot.kind === 'invoice') {\n    if (\n      !(snapshot.dueDate instanceof Date) ||\n      Number.isNaN(snapshot.dueDate.valueOf())\n    ) {\n      throw new Error('Invoice due date must be a valid Date');\n    }\n    return {\n      ...base,\n      invoiceNumber: snapshot.number,\n      dueDate: snapshot.dueDate,\n    };\n  }\n  const creditedInvoiceExternalId = requireText(\n    snapshot.creditedInvoiceExternalId,\n    'Credited invoice external ID',\n  );\n  if (subtotalMinor === 0 || totalAmountMinor === 0) {\n    throw new Error('Credit memo amounts must be positive');\n  }\n  return {\n    ...base,\n    creditMemoNumber: snapshot.number,\n    creditedInvoiceExternalId,\n  };\n}\n","import { deterministicId } from './billing/units.js';\nimport { MoneyValidationError } from './money.js';\n\n/** Host-authorized acceptance of a specific frozen local invoice snapshot. */\nexport interface QuickBooksPilotAcceptance {\n  readonly obligationId: string;\n  readonly quoteVersionId: string;\n  readonly moneySnapshotId: string;\n}\n\nexport interface QuickBooksPilotScope {\n  readonly tenantId: string;\n  readonly realmId: string;\n  readonly environment: 'sandbox';\n}\n\nexport interface QuickBooksPilotInvoiceEvidence extends QuickBooksPilotScope {\n  readonly externalId: string;\n  readonly customerExternalId: string;\n  readonly currency: string;\n  readonly subtotalMinor: number;\n  readonly discountMinor: number;\n  readonly taxMinor: number;\n  readonly totalMinor: number;\n  /** Provider calendar date, YYYY-MM-DD. */\n  readonly dueDate: string | null;\n  readonly balanceMinor: number;\n  readonly voided: boolean;\n  /** True only after the adapter has read all relevant linked transaction facts. */\n  readonly complete: true;\n  readonly transactions: readonly QuickBooksPilotTransaction[];\n}\n\nexport interface QuickBooksPilotTransaction {\n  readonly id: string;\n  readonly kind: 'payment' | 'credit' | 'refund';\n  /** Exact amount attributable to this invoice, not the entire transaction. */\n  readonly amountMinor: number;\n}\n\nexport interface QuickBooksPilotProjection {\n  readonly balanceMinor: number;\n  readonly paidMinor: number;\n  readonly creditedMinor: number;\n  readonly refundedMinor: number;\n  readonly state:\n    | 'unpaid'\n    | 'partial'\n    | 'paid'\n    | 'credited'\n    | 'refunded'\n    | 'voided';\n  readonly transactions: readonly QuickBooksPilotTransaction[];\n  readonly observedAt: string;\n}\n\nexport function pilotDisagreement(message: string): never {\n  throw new MoneyValidationError(\n    'ACCOUNTING_SYNC_RECONCILIATION_REQUIRED',\n    message,\n  );\n}\n\n/** Use this ID when preparing the one canonical local invoice for the obligation. */\nexport function quickBooksPilotInvoiceId(\n  tenantId: string,\n  obligationId: string,\n): Promise<string> {\n  return deterministicId(['quickbooks-pilot-invoice', tenantId, obligationId]);\n}\n\nexport function projectQuickBooksPilotEvidence(\n  evidence: QuickBooksPilotInvoiceEvidence,\n): QuickBooksPilotProjection {\n  const { balanceMinor, totalMinor, voided, transactions } = evidence;\n  if (\n    evidence.complete !== true ||\n    typeof voided !== 'boolean' ||\n    !Number.isSafeInteger(balanceMinor) ||\n    balanceMinor < 0 ||\n    balanceMinor > totalMinor ||\n    !Array.isArray(transactions)\n  )\n    pilotDisagreement('QuickBooks invoice readback is incomplete or invalid');\n\n  const seen = new Set<string>();\n  const facts: QuickBooksPilotTransaction[] = [];\n  const sums = { payment: 0, credit: 0, refund: 0 };\n  for (const entry of evidence.transactions) {\n    if (!entry || typeof entry !== 'object')\n      pilotDisagreement('QuickBooks linked transaction evidence is invalid');\n    const { id, kind, amountMinor } = entry;\n    if (\n      !['payment', 'credit', 'refund'].includes(kind) ||\n      typeof id !== 'string' ||\n      !id ||\n      id.trim() !== id ||\n      !Number.isSafeInteger(amountMinor) ||\n      amountMinor <= 0 ||\n      seen.has(JSON.stringify([kind, id]))\n    )\n      pilotDisagreement(\n        'QuickBooks linked transaction evidence is invalid or duplicated',\n      );\n    seen.add(JSON.stringify([kind, id]));\n    facts.push({ id, kind, amountMinor });\n    sums[kind] += amountMinor;\n    if (!Number.isSafeInteger(sums[kind]))\n      pilotDisagreement(\n        'QuickBooks linked transaction totals exceed safe minor units',\n      );\n  }\n\n  const paidMinor = sums.payment - sums.refund;\n  if (\n    paidMinor < 0 ||\n    (voided\n      ? balanceMinor !== 0 || paidMinor !== 0 || sums.credit !== 0\n      : BigInt(paidMinor) + BigInt(sums.credit) + BigInt(balanceMinor) !==\n        BigInt(totalMinor))\n  )\n    pilotDisagreement(\n      'QuickBooks balance disagrees with linked transaction evidence',\n    );\n\n  let state: QuickBooksPilotProjection['state'] = 'unpaid';\n  if (voided) state = 'voided';\n  else if (sums.refund > 0) state = 'refunded';\n  else if (balanceMinor === 0 && sums.credit > 0) state = 'credited';\n  else if (balanceMinor === 0) state = 'paid';\n  else if (paidMinor > 0 || sums.credit > 0) state = 'partial';\n\n  return {\n    balanceMinor,\n    paidMinor,\n    creditedMinor: sums.credit,\n    refundedMinor: sums.refund,\n    state,\n    transactions: facts,\n    observedAt: new Date().toISOString(),\n  };\n}\n","import { hasOrdinaryAccountingAuthority } from './ordinary-accounting-internal.js';\nimport { hasRetentionAccountingAuthority } from './retention-accounting-internal.js';\n/** Frozen Invoice projection and guarded accounting-provider synchronization. */\n\nimport { createHash, randomUUID } from 'node:crypto';\nimport type {\n  AccountingProvider,\n  InvoiceInput,\n  QuickBooksCreditMemoRequest,\n  QuickBooksInvoiceRequest,\n  SyncResult,\n} from '@happyvertical/accounting';\nimport {\n  prepareQuickBooksCreditMemoRequest,\n  prepareQuickBooksInvoiceRequest,\n  requireCreditMemoOperations,\n} from '@happyvertical/accounting';\nimport type { DatabaseInterface } from '@happyvertical/smrt-core/migrations';\nimport { getTenantId } from '@happyvertical/smrt-tenancy';\nimport {\n  type AccountingSnapshotInput,\n  type FrozenAccountingDocumentSnapshot,\n  type FrozenQuickBooksTaxMapping,\n  mapFrozenAccountingSnapshot,\n} from './accounting-snapshot.js';\nimport { DocumentTaxCollection } from './collections/DocumentTaxCollection.js';\nimport { InvoiceCollection } from './collections/InvoiceCollection.js';\nimport { InvoiceLineItemCollection } from './collections/InvoiceLineItemCollection.js';\nimport { lockAndReloadInvoice } from './document-money.js';\nimport {\n  DOCUMENT_MONEY_WRITE,\n  withDocumentMoneyTransaction,\n} from './document-money-internal.js';\nimport type { Invoice } from './models/Invoice.js';\nimport type { InvoiceLineItem } from './models/InvoiceLineItem.js';\nimport { MoneyValidationError } from './money.js';\nimport {\n  pilotDisagreement,\n  projectQuickBooksPilotEvidence,\n  type QuickBooksPilotAcceptance,\n  type QuickBooksPilotInvoiceEvidence,\n  type QuickBooksPilotProjection,\n  type QuickBooksPilotScope,\n  quickBooksPilotInvoiceId,\n} from './quickbooks-pilot-evidence.js';\nimport { lockTenantMoneyRuntime } from './tenant-money-barrier.js';\nimport { type AccountingInvoiceInput, InvoiceStatus } from './types/index.js';\n\nexport interface QuickBooksFrozenInvoiceMapping\n  extends FrozenQuickBooksTaxMapping {\n  readonly realmId: string;\n  readonly environment: 'sandbox' | 'production';\n}\n\nexport interface FrozenInvoiceAccountingOptions {\n  readonly mapping: QuickBooksFrozenInvoiceMapping;\n}\n\nexport interface FrozenInvoiceAccountingInput\n  extends FrozenInvoiceAccountingOptions {\n  readonly db: DatabaseInterface;\n  readonly tenantId: string;\n  readonly invoiceId: string;\n}\n\nexport interface FrozenInvoiceAccountingSnapshot {\n  readonly document: FrozenAccountingDocumentSnapshot;\n  readonly moneySnapshotId: string;\n  readonly creditedInvoiceScope?: Readonly<{\n    provider: 'quickbooks';\n    realmId: string;\n    environment: 'sandbox' | 'production';\n  }>;\n}\n\ntype FrozenSyncStatus = 'in_flight' | 'unknown' | 'rejected' | 'synced';\n\ninterface FrozenSyncIdentity {\n  provider: 'quickbooks';\n  documentKind: 'invoice' | 'creditMemo';\n  realmId: string;\n  environment: 'sandbox' | 'production';\n  invoiceId: string;\n  moneySnapshotId: string;\n  requestId: string;\n  payloadHash: string;\n  creditedInvoiceExternalId?: string;\n}\n\ninterface FrozenSyncState {\n  version: 1;\n  status: FrozenSyncStatus;\n  identity: FrozenSyncIdentity;\n  attemptId: string;\n  startedAt: string;\n  externalId?: string;\n  syncedAt?: string;\n  pilot?: QuickBooksPilotAcceptance;\n  pilotProjection?: QuickBooksPilotProjection;\n}\n\nexport interface FrozenAccountingSyncResult {\n  readonly status: 'synced' | 'unchanged';\n  readonly externalId: string;\n  readonly syncedAt: Date;\n  readonly moneySnapshotId: string;\n}\n\nexport interface SyncFrozenInvoiceToAccountingInput\n  extends FrozenInvoiceAccountingInput {\n  readonly provider: Pick<\n    AccountingProvider,\n    'type' | 'invoices' | 'creditMemos'\n  >;\n}\n\nexport interface ReconcileFrozenInvoiceAccountingInput\n  extends FrozenInvoiceAccountingInput {\n  /** The request descriptor observed before checking QuickBooks. */\n  readonly requestId: string;\n  /** The unresolved local owner observed with that request descriptor. */\n  readonly attemptId: string;\n  /**\n   * Required only for an interrupted `in_flight` record. The trusted server\n   * caller must first establish that the original process/request owner can no\n   * longer complete. A provider lookup reporting absence is not sufficient.\n   */\n  readonly confirmInterruptedOwnerStopped?: true;\n  /**\n   * The authoritative result of looking up that request in QuickBooks.\n   * `absent` means QuickBooks confirmed that no document was created.\n   */\n  readonly outcome:\n    | {\n        readonly status: 'found';\n        readonly externalId: string;\n        readonly syncedAt: Date;\n      }\n    | { readonly status: 'absent' };\n}\n\nexport interface FrozenAccountingReconciliationReady {\n  readonly status: 'ready';\n  readonly moneySnapshotId: string;\n  readonly requestId: string;\n}\n\ntype FrozenInvoicePushInput = Omit<\n  SyncFrozenInvoiceToAccountingInput,\n  'provider'\n> & {\n  readonly provider: Omit<\n    SyncFrozenInvoiceToAccountingInput['provider'],\n    'invoices'\n  > & {\n    readonly invoices: Pick<AccountingProvider['invoices'], 'push'>;\n  };\n};\n\ninterface PreparedSync {\n  kind: 'push';\n  documentKind: 'invoice' | 'creditMemo';\n  accountingInput: AccountingSnapshotInput;\n  invoice: Invoice;\n  identity: FrozenSyncIdentity;\n  attemptId: string;\n}\n\ninterface UnchangedSync {\n  kind: 'unchanged';\n  result: FrozenAccountingSyncResult;\n}\n\nfunction requiredText(value: string, label: string): string {\n  if (!value || value.trim() !== value)\n    throw new MoneyValidationError(\n      'INVALID_MONEY_INPUT',\n      `${label} must be a nonempty trimmed string`,\n    );\n  return value;\n}\n\nfunction assertPrincipalTenant(tenantId: string): void {\n  requiredText(tenantId, 'Accounting tenant');\n  if (getTenantId() !== tenantId)\n    throw new MoneyValidationError(\n      'INVALID_MONEY_INPUT',\n      'Accounting sync requires its active principal tenant',\n    );\n}\n\nfunction unsupported(message: string): never {\n  throw new MoneyValidationError('ACCOUNTING_SYNC_UNSUPPORTED', message);\n}\n\nfunction parseSyncState(value: string): FrozenSyncState | null {\n  if (!value) return null;\n  try {\n    const parsed: unknown = JSON.parse(value);\n    if (!parsed || typeof parsed !== 'object') throw new Error('not object');\n    const state = parsed as Partial<FrozenSyncState>;\n    const identity = state.identity as Partial<FrozenSyncIdentity> | undefined;\n    if (\n      state.version !== 1 ||\n      !['in_flight', 'unknown', 'rejected', 'synced'].includes(\n        String(state.status),\n      ) ||\n      !identity ||\n      identity.provider !== 'quickbooks' ||\n      typeof identity.realmId !== 'string' ||\n      (identity.environment !== 'sandbox' &&\n        identity.environment !== 'production') ||\n      typeof identity.invoiceId !== 'string' ||\n      typeof identity.moneySnapshotId !== 'string' ||\n      typeof identity.requestId !== 'string' ||\n      typeof identity.payloadHash !== 'string' ||\n      (identity.documentKind !== undefined &&\n        identity.documentKind !== 'invoice' &&\n        identity.documentKind !== 'creditMemo') ||\n      (identity.creditedInvoiceExternalId !== undefined &&\n        typeof identity.creditedInvoiceExternalId !== 'string') ||\n      typeof state.attemptId !== 'string' ||\n      typeof state.startedAt !== 'string'\n    )\n      throw new Error('invalid shape');\n    return {\n      ...(state as FrozenSyncState),\n      identity: {\n        ...(identity as FrozenSyncIdentity),\n        documentKind: identity.documentKind ?? 'invoice',\n      },\n    };\n  } catch {\n    throw new MoneyValidationError(\n      'ACCOUNTING_SYNC_RECONCILIATION_REQUIRED',\n      'Stored accounting sync state is malformed and requires reconciliation',\n    );\n  }\n}\n\nfunction sameIdentity(\n  left: FrozenSyncIdentity,\n  right: FrozenSyncIdentity,\n): boolean {\n  return (\n    left.provider === right.provider &&\n    left.documentKind === right.documentKind &&\n    left.realmId === right.realmId &&\n    left.environment === right.environment &&\n    left.invoiceId === right.invoiceId &&\n    left.moneySnapshotId === right.moneySnapshotId &&\n    left.requestId === right.requestId &&\n    left.payloadHash === right.payloadHash &&\n    left.creditedInvoiceExternalId === right.creditedInvoiceExternalId\n  );\n}\n\nfunction sameSyncScope(\n  identity: FrozenSyncIdentity,\n  snapshot: FrozenInvoiceAccountingSnapshot,\n  mapping: QuickBooksFrozenInvoiceMapping,\n): boolean {\n  return (\n    identity.provider === 'quickbooks' &&\n    identity.documentKind === snapshot.document.kind &&\n    identity.realmId === mapping.realmId &&\n    identity.environment === mapping.environment &&\n    identity.invoiceId === snapshot.document.id &&\n    identity.moneySnapshotId === snapshot.moneySnapshotId\n  );\n}\n\nfunction sum(values: readonly number[]): number {\n  let result = 0n;\n  for (const value of values) {\n    if (!Number.isSafeInteger(value))\n      throw new MoneyValidationError(\n        'UNSAFE_MONEY',\n        'Frozen accounting facts require safe integer minor units',\n      );\n    result += BigInt(value);\n  }\n  if (\n    result > BigInt(Number.MAX_SAFE_INTEGER) ||\n    result < BigInt(Number.MIN_SAFE_INTEGER)\n  )\n    throw new MoneyValidationError(\n      'UNSAFE_MONEY',\n      'Frozen accounting totals exceed safe integer minor units',\n    );\n  return Number(result);\n}\n\nfunction componentTotals(\n  lines: readonly InvoiceLineItem[],\n): Map<string, number> {\n  const totals = new Map<string, number>();\n  for (const line of lines) {\n    for (const component of line.taxComponents) {\n      totals.set(\n        component.taxComponentId,\n        sum([totals.get(component.taxComponentId) ?? 0, component.taxMinor]),\n      );\n    }\n  }\n  return totals;\n}\n\nasync function loadSnapshot(\n  db: DatabaseInterface,\n  tenantId: string,\n  invoice: Invoice,\n): Promise<FrozenInvoiceAccountingSnapshot> {\n  if (invoice.moneyAuthority === 'historical')\n    throw new MoneyValidationError(\n      'ACCOUNTING_SYNC_UNSUPPORTED',\n      'Historical sales source money requires an explicit reviewed provider representation; no quantities or tax breakdown will be invented',\n    );\n\n  if (invoice.tenantId !== tenantId)\n    throw new MoneyValidationError(\n      'INVALID_MONEY_INPUT',\n      'Accounting invoice cannot cross tenant boundaries',\n    );\n  if (invoice.status === InvoiceStatus.DRAFT || !invoice.moneySnapshotId)\n    throw new MoneyValidationError(\n      'FROZEN_DOCUMENT',\n      'Accounting sync requires an issued frozen invoice',\n    );\n  if (\n    (invoice.getPayableFacts().retainedRemainingMinor > 0 ||\n      invoice.retentionAccountingStateJson) &&\n    !hasRetentionAccountingAuthority(invoice.tenantId, invoice.id)\n  )\n    unsupported(\n      'Unreleased retention requires a provider payable representation',\n    );\n  if (invoice.status === InvoiceStatus.CANCELLED)\n    unsupported('Cancelled documents cannot be created by accounting sync');\n\n  const lines = await (\n    await InvoiceLineItemCollection.create({ db })\n  ).findByInvoice(requiredText(invoice.id ?? '', 'Accounting invoice ID'));\n  if (lines.length === 0)\n    throw new MoneyValidationError(\n      'INVALID_MONEY_INPUT',\n      'Frozen accounting invoice requires at least one line',\n    );\n  for (const line of lines) {\n    if (\n      line.tenantId !== tenantId ||\n      line.moneySnapshotId !== invoice.moneySnapshotId\n    )\n      throw new MoneyValidationError(\n        'FROZEN_DOCUMENT',\n        'Accounting line snapshot does not match its frozen invoice',\n      );\n  }\n  const taxes = await (\n    await DocumentTaxCollection.create({ db })\n  ).findByDocument(tenantId, invoice.kind, invoice.id ?? '');\n  const lineTax = sum(lines.map((line) => line.taxAmount));\n  const storedTax = sum(taxes.map((row) => row.taxMinor));\n  if (\n    lineTax + invoice.providerTaxAmount !== invoice.taxAmount ||\n    storedTax !== lineTax\n  )\n    throw new MoneyValidationError(\n      'INVALID_MONEY_INPUT',\n      'Frozen line, DocumentTax, and invoice tax totals do not reconcile',\n    );\n  const lineComponents = componentTotals(lines);\n  const storedComponents = new Map<string, number>();\n  for (const row of taxes) {\n    if (!row.taxComponentId) continue;\n    storedComponents.set(\n      row.taxComponentId,\n      sum([storedComponents.get(row.taxComponentId) ?? 0, row.taxMinor]),\n    );\n  }\n  if (\n    [...new Set([...lineComponents.keys(), ...storedComponents.keys()])].some(\n      (id) => (lineComponents.get(id) ?? 0) !== (storedComponents.get(id) ?? 0),\n    )\n  )\n    throw new MoneyValidationError(\n      'INVALID_MONEY_INPUT',\n      'Frozen line components do not reconcile to DocumentTax',\n    );\n\n  let creditedInvoiceExternalId: string | undefined;\n  let creditedInvoiceScope:\n    | FrozenInvoiceAccountingSnapshot['creditedInvoiceScope']\n    | undefined;\n  if (invoice.kind === 'credit_note') {\n    if (!invoice.creditedInvoiceId)\n      throw new MoneyValidationError(\n        'INVALID_MONEY_INPUT',\n        'Frozen credit note requires its credited invoice',\n      );\n    const source = await (await InvoiceCollection.create({ db })).get(\n      { id: invoice.creditedInvoiceId },\n      { cache: false },\n    );\n    if (!source || source.tenantId !== tenantId || !source.externalId)\n      throw new MoneyValidationError(\n        'INVALID_MONEY_INPUT',\n        'Frozen credit note requires the source invoice external ID',\n      );\n    if (\n      source.retentionAccountingStateJson &&\n      !hasRetentionAccountingAuthority(source.tenantId, source.id)\n    )\n      unsupported(\n        'Provider-retained credit requires the retained-first accounting adjustment command',\n      );\n    if (\n      source.ordinaryAccountingStateJson &&\n      !hasOrdinaryAccountingAuthority(source.tenantId, source.id)\n    )\n      unsupported(\n        'Provider ordinary credit requires its owning accounting adjustment command',\n      );\n    const sourceState = parseSyncState(source.accountingSyncStateJson);\n    if (\n      sourceState?.status !== 'synced' ||\n      sourceState.externalId !== source.externalId\n    )\n      throw new MoneyValidationError(\n        'ACCOUNTING_SYNC_RECONCILIATION_REQUIRED',\n        'Frozen credit note requires a reconciled source invoice accounting identity',\n      );\n    creditedInvoiceExternalId = source.externalId;\n    creditedInvoiceScope = {\n      provider: sourceState.identity.provider,\n      realmId: sourceState.identity.realmId,\n      environment: sourceState.identity.environment,\n    };\n  }\n\n  return {\n    moneySnapshotId: invoice.moneySnapshotId,\n    creditedInvoiceScope,\n    document: {\n      kind: invoice.kind === 'invoice' ? 'invoice' : 'creditMemo',\n      id: invoice.id ?? '',\n      number: invoice.invoiceNumber,\n      customerId: invoice.customerId,\n      customerExternalId: invoice.customerExternalId || undefined,\n      issueDate: invoice.issueDate,\n      dueDate: invoice.dueDate ?? undefined,\n      currency: invoice.currency,\n      lineAmountType: invoice.lineAmountType,\n      taxRoundingScope: invoice.taxRoundingScope,\n      subtotalMinor: invoice.subtotal,\n      taxAmountMinor: invoice.taxAmount,\n      providerTaxMinor: invoice.providerTaxAmount,\n      totalAmountMinor: invoice.totalAmount,\n      lineItems: lines.map((line) => ({\n        id: requiredText(line.id ?? '', 'Accounting line ID'),\n        description: line.description,\n        sku: line.sku || undefined,\n        quantity: line.quantity,\n        unitPriceMinor: line.unitPrice,\n        discountMinor: line.discount,\n        amountMinor:\n          invoice.lineAmountType === 'inclusive'\n            ? line.amount - line.taxAmount\n            : line.amount,\n        taxMinor: line.taxAmount,\n        taxComponents: structuredClone(line.taxComponents),\n      })),\n      creditedInvoiceExternalId,\n      externalId: invoice.externalId || undefined,\n      reference: invoice.reference || undefined,\n      memo: invoice.customerNotes || undefined,\n    },\n  };\n}\n\nfunction validateMapping(mapping: QuickBooksFrozenInvoiceMapping): void {\n  requiredText(mapping.realmId, 'QuickBooks realm ID');\n  if (mapping.environment !== 'sandbox' && mapping.environment !== 'production')\n    throw new MoneyValidationError(\n      'INVALID_MONEY_INPUT',\n      'QuickBooks environment must be sandbox or production',\n    );\n  if (!mapping.lines || typeof mapping.lines !== 'object')\n    throw new MoneyValidationError(\n      'INVALID_MONEY_INPUT',\n      'QuickBooks line mapping is required',\n    );\n  if (!mapping.components || typeof mapping.components !== 'object')\n    throw new MoneyValidationError(\n      'INVALID_MONEY_INPUT',\n      'QuickBooks component mapping is required',\n    );\n}\n\nfunction toSdkInput(\n  snapshot: FrozenInvoiceAccountingSnapshot,\n  mapping: QuickBooksFrozenInvoiceMapping,\n): AccountingSnapshotInput {\n  validateMapping(mapping);\n  if (\n    snapshot.document.kind === 'creditMemo' &&\n    (snapshot.creditedInvoiceScope?.provider !== 'quickbooks' ||\n      snapshot.creditedInvoiceScope.realmId !== mapping.realmId ||\n      snapshot.creditedInvoiceScope.environment !== mapping.environment)\n  )\n    throw new MoneyValidationError(\n      'ACCOUNTING_SYNC_RECONCILIATION_REQUIRED',\n      'Credit note and credited invoice must use the same accounting provider, realm, and environment',\n    );\n  if (\n    snapshot.document.lineItems.some(\n      (line) =>\n        line.quantity < 0 || line.amountMinor < 0 || line.unitPriceMinor < 0,\n    )\n  )\n    unsupported(\n      'Signed-line accounting sync requires a public accounting SDK signed-line representation',\n    );\n  return mapFrozenAccountingSnapshot(snapshot.document, mapping);\n}\n\n/** Load and validate one authoritative issued snapshot without provider I/O. */\nexport async function loadFrozenInvoiceAccountingSnapshot(\n  input: Omit<FrozenInvoiceAccountingInput, 'mapping'>,\n): Promise<FrozenInvoiceAccountingSnapshot> {\n  assertPrincipalTenant(input.tenantId);\n  return withDocumentMoneyTransaction(input.db, async (tx) => {\n    await lockTenantMoneyRuntime(tx, input.tenantId);\n    const { invoice } = await lockAndReloadInvoice(\n      tx,\n      input.invoiceId,\n      input.tenantId,\n    );\n    return loadSnapshot(tx, input.tenantId, invoice);\n  });\n}\n\n/** Convert authoritative persisted facts into the released SDK invoice shape. */\nexport async function toFrozenInvoiceAccountingInput(\n  input: FrozenInvoiceAccountingInput,\n): Promise<AccountingInvoiceInput> {\n  const snapshot = await loadFrozenInvoiceAccountingSnapshot(input);\n  return toSdkInput(snapshot, input.mapping) as AccountingInvoiceInput;\n}\n\nfunction prepareRequest(\n  snapshot: FrozenInvoiceAccountingSnapshot,\n  mapping: QuickBooksFrozenInvoiceMapping,\n  sdkInput: AccountingSnapshotInput,\n): {\n  accountingInput: AccountingSnapshotInput;\n  request: QuickBooksInvoiceRequest | QuickBooksCreditMemoRequest;\n} {\n  const identity = {\n    requestId: requestIdFor(snapshot, mapping),\n    realmId: mapping.realmId,\n    environment: mapping.environment,\n  } as const;\n  if (snapshot.document.kind === 'invoice') {\n    if (!('invoiceNumber' in sdkInput))\n      throw new MoneyValidationError(\n        'INVALID_MONEY_INPUT',\n        'Frozen invoice mapping produced the wrong accounting document kind',\n      );\n    const request = prepareQuickBooksInvoiceRequest(sdkInput, identity);\n    return {\n      request,\n      accountingInput: {\n        ...sdkInput,\n        idempotencyKey: request.requestId,\n        quickbooksRequest: request,\n      },\n    };\n  }\n  if (!('creditMemoNumber' in sdkInput))\n    throw new MoneyValidationError(\n      'INVALID_MONEY_INPUT',\n      'Frozen credit-note mapping produced the wrong accounting document kind',\n    );\n  const request = prepareQuickBooksCreditMemoRequest(sdkInput, identity);\n  return {\n    request,\n    accountingInput: {\n      ...sdkInput,\n      quickbooksCreditMemoRequest: request,\n    },\n  };\n}\n\nfunction requestIdFor(\n  snapshot: FrozenInvoiceAccountingSnapshot,\n  mapping: QuickBooksFrozenInvoiceMapping,\n): string {\n  const digest = createHash('sha256')\n    .update(\n      JSON.stringify([\n        'quickbooks',\n        mapping.realmId,\n        mapping.environment,\n        snapshot.document.id,\n        snapshot.moneySnapshotId,\n      ]),\n    )\n    .digest('hex');\n  return `smrt_${digest.slice(0, 40)}`;\n}\n\nasync function prepareSync(\n  input: FrozenInvoicePushInput,\n  pilot?: QuickBooksPilotAcceptance,\n): Promise<PreparedSync | UnchangedSync> {\n  if (input.provider.type !== 'quickbooks')\n    unsupported(\n      `Frozen accounting sync does not support provider '${input.provider.type}'`,\n    );\n  return withDocumentMoneyTransaction(input.db, async (tx) => {\n    await lockTenantMoneyRuntime(tx, input.tenantId);\n    const { invoice } = await lockAndReloadInvoice(\n      tx,\n      input.invoiceId,\n      input.tenantId,\n    );\n    if (\n      invoice.ordinaryAccountingStateJson &&\n      !hasOrdinaryAccountingAuthority(invoice.tenantId, invoice.id)\n    )\n      unsupported(\n        'Provider ordinary invoice requires its owning accounting command',\n      );\n    const snapshot = await loadSnapshot(tx, input.tenantId, invoice);\n    const sdkInput = toSdkInput(snapshot, input.mapping);\n    const prior = parseSyncState(invoice.accountingSyncStateJson);\n    checkPilotAcceptance(invoice, prior, pilot);\n    if (pilot) assertPilotInvoice(invoice);\n    if (\n      prior?.status === 'synced' &&\n      sameSyncScope(prior.identity, snapshot, input.mapping)\n    ) {\n      if (!prior.externalId || !prior.syncedAt)\n        throw new MoneyValidationError(\n          'ACCOUNTING_SYNC_RECONCILIATION_REQUIRED',\n          'Completed accounting sync state is incomplete',\n        );\n      return {\n        kind: 'unchanged',\n        result: {\n          status: 'unchanged',\n          externalId: prior.externalId,\n          syncedAt: new Date(prior.syncedAt),\n          moneySnapshotId: prior.identity.moneySnapshotId,\n        },\n      };\n    }\n    if (prior?.status === 'in_flight')\n      throw new MoneyValidationError(\n        'ACCOUNTING_SYNC_IN_PROGRESS',\n        'Another accounting sync owns this invoice',\n      );\n    if (prior?.status === 'unknown')\n      throw new MoneyValidationError(\n        'ACCOUNTING_SYNC_RECONCILIATION_REQUIRED',\n        'The prior accounting write outcome is unknown and must be reconciled',\n      );\n    if (prior?.status === 'synced' || invoice.externalId)\n      throw new MoneyValidationError(\n        'ACCOUNTING_SYNC_RECONCILIATION_REQUIRED',\n        'Invoice accounting identity changed across provider, realm, environment, or snapshot',\n      );\n    if (snapshot.document.kind === 'creditMemo') {\n      try {\n        requireCreditMemoOperations(input.provider);\n      } catch (error) {\n        unsupported(error instanceof Error ? error.message : String(error));\n      }\n    }\n    const { accountingInput, request } = prepareRequest(\n      snapshot,\n      input.mapping,\n      sdkInput,\n    );\n    const identity = frozenIdentity(snapshot, request);\n    if (prior && !sameIdentity(prior.identity, identity))\n      throw new MoneyValidationError(\n        'ACCOUNTING_SYNC_RECONCILIATION_REQUIRED',\n        'Invoice accounting identity changed across provider, realm, environment, or snapshot',\n      );\n\n    const attemptId = randomUUID();\n    invoice.accountingSyncStateJson = JSON.stringify({\n      version: 1,\n      status: 'in_flight',\n      identity,\n      attemptId,\n      startedAt: new Date().toISOString(),\n      pilot,\n    } satisfies FrozenSyncState);\n    await invoice.saveDerived(DOCUMENT_MONEY_WRITE);\n    return {\n      kind: 'push',\n      documentKind: snapshot.document.kind,\n      accountingInput,\n      invoice,\n      identity,\n      attemptId,\n    };\n  });\n}\n\nasync function recordFailure(\n  input: FrozenInvoicePushInput,\n  prepared: PreparedSync,\n  error: unknown,\n  pushReturned: boolean,\n): Promise<void> {\n  const rejected =\n    !pushReturned &&\n    !!error &&\n    typeof error === 'object' &&\n    (error as { code?: unknown }).code === 'QBO_WRITE_ERROR' &&\n    (error as { outcome?: unknown }).outcome === 'rejected';\n  await withDocumentMoneyTransaction(input.db, async (tx) => {\n    await lockTenantMoneyRuntime(tx, input.tenantId);\n    const { invoice } = await lockAndReloadInvoice(\n      tx,\n      input.invoiceId,\n      input.tenantId,\n    );\n    const state = parseSyncState(invoice.accountingSyncStateJson);\n    if (\n      !state ||\n      state.attemptId !== prepared.attemptId ||\n      !sameIdentity(state.identity, prepared.identity)\n    )\n      throw new MoneyValidationError(\n        'ACCOUNTING_SYNC_RECONCILIATION_REQUIRED',\n        'Accounting sync ownership changed after provider failure',\n      );\n    invoice.accountingSyncStateJson = JSON.stringify({\n      ...state,\n      status: rejected ? 'rejected' : 'unknown',\n    } satisfies FrozenSyncState);\n    await invoice.saveDerived(DOCUMENT_MONEY_WRITE);\n  });\n}\n\nasync function saveSyncedInvoice(\n  invoice: Invoice,\n  state: FrozenSyncState,\n  externalId: string,\n  syncedAt: Date,\n): Promise<FrozenAccountingSyncResult> {\n  invoice.externalId = externalId;\n  invoice.externalProvider = state.identity.provider;\n  invoice.syncedAt = syncedAt;\n  invoice.accountingSyncStateJson = JSON.stringify({\n    ...state,\n    status: 'synced',\n    externalId,\n    syncedAt: syncedAt.toISOString(),\n  } satisfies FrozenSyncState);\n  await invoice.saveDerived(DOCUMENT_MONEY_WRITE);\n  return {\n    status: 'synced',\n    externalId,\n    syncedAt,\n    moneySnapshotId: state.identity.moneySnapshotId,\n  };\n}\n\nasync function recordSuccess(\n  input: FrozenInvoicePushInput,\n  prepared: PreparedSync,\n  result: SyncResult,\n  pilotProjection?: QuickBooksPilotProjection,\n): Promise<FrozenAccountingSyncResult> {\n  requiredText(result.externalId, 'Accounting external ID');\n  if (\n    !(result.syncedAt instanceof Date) ||\n    Number.isNaN(result.syncedAt.valueOf())\n  )\n    throw new MoneyValidationError(\n      'INVALID_MONEY_INPUT',\n      'Accounting provider returned an invalid sync timestamp',\n    );\n  return withDocumentMoneyTransaction(input.db, async (tx) => {\n    await lockTenantMoneyRuntime(tx, input.tenantId);\n    const { invoice } = await lockAndReloadInvoice(\n      tx,\n      input.invoiceId,\n      input.tenantId,\n    );\n    const state = parseSyncState(invoice.accountingSyncStateJson);\n    if (\n      state?.status !== 'in_flight' ||\n      state.attemptId !== prepared.attemptId ||\n      !sameIdentity(state.identity, prepared.identity) ||\n      invoice.moneySnapshotId !== prepared.identity.moneySnapshotId ||\n      (state.pilot &&\n        invoice.customerExternalId !== prepared.invoice.customerExternalId)\n    )\n      throw new MoneyValidationError(\n        'ACCOUNTING_SYNC_RECONCILIATION_REQUIRED',\n        'Accounting sync ownership or frozen snapshot changed after provider write',\n      );\n    if (state.pilot)\n      await assertUnusedPilotExternalId(\n        tx,\n        invoice,\n        state.identity,\n        result.externalId,\n      );\n    return saveSyncedInvoice(\n      invoice,\n      { ...state, pilotProjection },\n      result.externalId,\n      result.syncedAt,\n    );\n  });\n}\n\n/**\n * Push one frozen invoice exactly once per provider/realm/environment/snapshot.\n * Local and remote writes are intentionally separate phases. An unknown remote\n * outcome is persisted and requires reconciliation instead of a blind replay.\n */\nexport async function syncFrozenInvoiceToAccounting(\n  input: SyncFrozenInvoiceToAccountingInput,\n): Promise<FrozenAccountingSyncResult> {\n  return syncFrozenInvoice(input);\n}\n\nasync function syncFrozenInvoice(\n  input: FrozenInvoicePushInput,\n  pilot?: {\n    acceptance: QuickBooksPilotAcceptance;\n    verify(\n      invoice: Invoice,\n      result: SyncResult,\n    ): Promise<QuickBooksPilotProjection>;\n  },\n): Promise<FrozenAccountingSyncResult> {\n  assertPrincipalTenant(input.tenantId);\n  const prepared = await prepareSync(input, pilot?.acceptance);\n  if (prepared.kind === 'unchanged') return prepared.result;\n  let result: SyncResult;\n  let pushReturned = false;\n  let projection: QuickBooksPilotProjection | undefined;\n  try {\n    if (prepared.documentKind === 'invoice') {\n      if (!('invoiceNumber' in prepared.accountingInput))\n        throw new MoneyValidationError(\n          'INVALID_MONEY_INPUT',\n          'Prepared invoice has the wrong accounting document kind',\n        );\n      result = await input.provider.invoices.push(prepared.accountingInput);\n    } else {\n      if (!('creditMemoNumber' in prepared.accountingInput))\n        throw new MoneyValidationError(\n          'INVALID_MONEY_INPUT',\n          'Prepared credit note has the wrong accounting document kind',\n        );\n      result = await requireCreditMemoOperations(input.provider).push(\n        prepared.accountingInput,\n      );\n    }\n    pushReturned = true;\n    projection = await pilot?.verify(prepared.invoice, result);\n  } catch (error) {\n    await recordFailure(input, prepared, error, pushReturned);\n    throw error;\n  }\n  return recordSuccess(input, prepared, result, projection);\n}\n\n/**\n * Record an authoritative QuickBooks lookup after an unknown/interrupted push.\n * The caller must first query the exact persisted request descriptor and must\n * only report `absent` when the provider confirms that no document exists.\n */\nexport async function reconcileFrozenInvoiceAccountingSync(\n  input: ReconcileFrozenInvoiceAccountingInput,\n): Promise<FrozenAccountingSyncResult | FrozenAccountingReconciliationReady> {\n  assertPrincipalTenant(input.tenantId);\n  requiredText(input.requestId, 'Accounting request ID');\n  requiredText(input.attemptId, 'Accounting attempt ID');\n  return withDocumentMoneyTransaction(input.db, async (tx) => {\n    await lockTenantMoneyRuntime(tx, input.tenantId);\n    const { invoice } = await lockAndReloadInvoice(\n      tx,\n      input.invoiceId,\n      input.tenantId,\n    );\n    const snapshot = await loadSnapshot(tx, input.tenantId, invoice);\n    const sdkInput = toSdkInput(snapshot, input.mapping);\n    const { request } = prepareRequest(snapshot, input.mapping, sdkInput);\n    const identity = frozenIdentity(snapshot, request);\n    const state = parseSyncState(invoice.accountingSyncStateJson);\n    checkPilotAcceptance(invoice, state);\n    if (\n      !state ||\n      (state.status !== 'unknown' && state.status !== 'in_flight') ||\n      state.identity.requestId !== input.requestId ||\n      state.attemptId !== input.attemptId ||\n      !sameIdentity(state.identity, identity)\n    )\n      throw new MoneyValidationError(\n        'ACCOUNTING_SYNC_RECONCILIATION_REQUIRED',\n        'Accounting reconciliation does not match the unresolved frozen request',\n      );\n    if (\n      state.status === 'in_flight' &&\n      input.confirmInterruptedOwnerStopped !== true\n    )\n      throw new MoneyValidationError(\n        'ACCOUNTING_SYNC_IN_PROGRESS',\n        'Accounting reconciliation cannot release a live sync owner',\n      );\n\n    if (input.outcome.status === 'absent') {\n      invoice.accountingSyncStateJson = JSON.stringify({\n        ...state,\n        status: 'rejected',\n      } satisfies FrozenSyncState);\n      await invoice.saveDerived(DOCUMENT_MONEY_WRITE);\n      return {\n        status: 'ready',\n        moneySnapshotId: identity.moneySnapshotId,\n        requestId: identity.requestId,\n      };\n    }\n\n    const externalId = requiredText(\n      input.outcome.externalId,\n      'Accounting external ID',\n    );\n    if (\n      !(input.outcome.syncedAt instanceof Date) ||\n      Number.isNaN(input.outcome.syncedAt.valueOf())\n    )\n      throw new MoneyValidationError(\n        'INVALID_MONEY_INPUT',\n        'Accounting reconciliation requires a valid sync timestamp',\n      );\n    return saveSyncedInvoice(\n      invoice,\n      state,\n      externalId,\n      input.outcome.syncedAt,\n    );\n  });\n}\n\n/** Read the persisted coordination state for diagnostics/reconciliation. */\nexport function readFrozenAccountingSyncState(invoice: Invoice): Readonly<{\n  status: FrozenSyncStatus;\n  provider: string;\n  realmId: string;\n  environment: string;\n  moneySnapshotId: string;\n  requestId: string;\n  attemptId: string;\n  startedAt: string;\n  documentKind: 'invoice' | 'creditMemo';\n  request: QuickBooksInvoiceRequest | QuickBooksCreditMemoRequest;\n  pilotProjection?: QuickBooksPilotProjection;\n}> | null {\n  const state = parseSyncState(invoice.accountingSyncStateJson);\n  if (!state) return null;\n  return {\n    status: state.status,\n    provider: state.identity.provider,\n    realmId: state.identity.realmId,\n    environment: state.identity.environment,\n    documentKind: state.identity.documentKind,\n    moneySnapshotId: state.identity.moneySnapshotId,\n    requestId: state.identity.requestId,\n    attemptId: state.attemptId,\n    startedAt: state.startedAt,\n    ...(state.pilotProjection\n      ? { pilotProjection: state.pilotProjection }\n      : {}),\n    request: {\n      requestId: state.identity.requestId,\n      realmId: state.identity.realmId,\n      environment: state.identity.environment,\n      payloadHash: state.identity.payloadHash,\n      ...(state.identity.documentKind === 'creditMemo'\n        ? {\n            creditedInvoiceExternalId: requiredText(\n              state.identity.creditedInvoiceExternalId ?? '',\n              'Credited invoice external ID',\n            ),\n          }\n        : {}),\n    },\n  };\n}\n\nfunction frozenIdentity(\n  snapshot: FrozenInvoiceAccountingSnapshot,\n  request: QuickBooksInvoiceRequest | QuickBooksCreditMemoRequest,\n): FrozenSyncIdentity {\n  return {\n    provider: 'quickbooks',\n    documentKind: snapshot.document.kind,\n    realmId: request.realmId,\n    environment: request.environment,\n    invoiceId: snapshot.document.id,\n    moneySnapshotId: snapshot.moneySnapshotId,\n    requestId: request.requestId,\n    payloadHash: request.payloadHash,\n    creditedInvoiceExternalId:\n      'creditedInvoiceExternalId' in request\n        ? request.creditedInvoiceExternalId\n        : undefined,\n  };\n}\n\nfunction checkPilotAcceptance(\n  invoice: Invoice,\n  state: FrozenSyncState | null,\n  acceptance?: QuickBooksPilotAcceptance,\n): void {\n  if (acceptance && acceptance.moneySnapshotId !== invoice.moneySnapshotId)\n    pilotDisagreement(\n      'QuickBooks pilot acceptance does not match the frozen invoice',\n    );\n  if (\n    state &&\n    (state.pilot?.obligationId !== acceptance?.obligationId ||\n      state.pilot?.quoteVersionId !== acceptance?.quoteVersionId ||\n      state.pilot?.moneySnapshotId !== acceptance?.moneySnapshotId)\n  )\n    pilotDisagreement(\n      'QuickBooks pilot acceptance differs from the existing reservation',\n    );\n}\n\nasync function assertUnusedPilotExternalId(\n  db: DatabaseInterface,\n  invoice: Invoice,\n  identity: FrozenSyncIdentity,\n  externalId: string,\n): Promise<void> {\n  const invoices = await InvoiceCollection.create({ db });\n  const matches = await invoices.list({\n    where: { externalId, tenantId: invoice.tenantId },\n  });\n  for (const other of matches) {\n    if (other.id === invoice.id) continue;\n    const binding = parseSyncState(other.accountingSyncStateJson);\n    if (\n      !binding ||\n      (binding.identity.realmId === identity.realmId &&\n        binding.identity.environment === identity.environment)\n    )\n      pilotDisagreement(\n        'QuickBooks invoice is already bound to another local invoice',\n      );\n  }\n}\n\n/** The pilot has a fixture transport only. No credential or SDK factory is accepted. */\nexport interface QuickBooksPilotFixture {\n  readonly mode: 'fixture';\n  readonly scope: QuickBooksPilotScope;\n  pushInvoice(input: InvoiceInput): Promise<SyncResult>;\n  readInvoice(externalId: string): Promise<QuickBooksPilotInvoiceEvidence>;\n  findInvoiceForRequest?(request: QuickBooksInvoiceRequest): Promise<{\n    readonly requestId: string;\n    readonly payloadHash: string;\n    readonly invoice: QuickBooksPilotInvoiceEvidence;\n  } | null>;\n}\n\nexport type QuickBooksPilotCommand = FrozenInvoiceAccountingInput & {\n  readonly acceptance: QuickBooksPilotAcceptance;\n  readonly fixture: QuickBooksPilotFixture;\n} & (\n    | { readonly action: 'issue' | 'poll' }\n    | { readonly action: 'link'; readonly externalId: string }\n    | {\n        readonly action: 'recover';\n        readonly confirmInterruptedOwnerStopped?: true;\n      }\n  );\n\nfunction assertPilotInvoice(invoice: Invoice): void {\n  if (\n    invoice.kind !== 'invoice' ||\n    invoice.totalAmount <= 0 ||\n    !invoice.customerExternalId ||\n    invoice.ordinaryAccountingStateJson ||\n    invoice.retentionAccountingStateJson\n  )\n    unsupported(\n      'QuickBooks pilot requires an ordinary positive invoice and a mapped customer',\n    );\n}\n\nfunction checkPilotEvidence(\n  evidence: QuickBooksPilotInvoiceEvidence,\n  scope: QuickBooksPilotScope,\n  externalId: string,\n  invoice: Pick<\n    Invoice,\n    | 'customerExternalId'\n    | 'currency'\n    | 'subtotal'\n    | 'discountTotal'\n    | 'taxAmount'\n    | 'totalAmount'\n    | 'dueDate'\n  >,\n): QuickBooksPilotProjection {\n  if (\n    !evidence ||\n    evidence.tenantId !== scope.tenantId ||\n    evidence.realmId !== scope.realmId ||\n    evidence.environment !== scope.environment ||\n    evidence.externalId !== externalId ||\n    !invoice.customerExternalId ||\n    evidence.customerExternalId !== invoice.customerExternalId ||\n    evidence.currency !== invoice.currency ||\n    evidence.subtotalMinor !== invoice.subtotal ||\n    evidence.discountMinor !== invoice.discountTotal ||\n    evidence.taxMinor !== invoice.taxAmount ||\n    evidence.totalMinor !== invoice.totalAmount ||\n    evidence.dueDate !== (invoice.dueDate?.toISOString().slice(0, 10) ?? null)\n  )\n    pilotDisagreement('QuickBooks invoice identity or frozen money differs');\n  return projectQuickBooksPilotEvidence(evidence);\n}\n\n/**\n * Issue, link, recover or poll one accepted invoice using deterministic fixture\n * evidence. The trusted host authorizes the quote acceptance and manual link.\n * Every invocation revalidates the active tenant and fixture scope.\n */\nexport async function runQuickBooksPilot(\n  input: QuickBooksPilotCommand,\n): Promise<QuickBooksPilotProjection> {\n  assertPrincipalTenant(input.tenantId);\n  const { acceptance, fixture, mapping } = input;\n  if (!['issue', 'poll', 'link', 'recover'].includes(input.action))\n    unsupported('Unsupported QuickBooks pilot action');\n  if (\n    fixture?.mode !== 'fixture' ||\n    fixture.scope?.environment !== 'sandbox' ||\n    mapping.environment !== 'sandbox' ||\n    fixture.scope.tenantId !== input.tenantId ||\n    fixture.scope.realmId !== mapping.realmId\n  )\n    unsupported(\n      'QuickBooks pilot requires an explicitly scoped sandbox fixture',\n    );\n  requiredText(mapping.realmId, 'QuickBooks realm');\n  requiredText(acceptance.quoteVersionId, 'Accepted quote version');\n  requiredText(acceptance.moneySnapshotId, 'Accepted money snapshot');\n  const obligationId = requiredText(\n    acceptance.obligationId,\n    'Accepted obligation',\n  );\n  if (\n    input.invoiceId !==\n    (await quickBooksPilotInvoiceId(input.tenantId, obligationId))\n  )\n    pilotDisagreement(\n      'QuickBooks pilot requires the canonical obligation invoice',\n    );\n  const scope = { ...fixture.scope };\n\n  if (input.action === 'issue') {\n    // The existing owner persists the descriptor before push and records any\n    // unverifiable readback after push as an unresolved create.\n    let projection: QuickBooksPilotProjection | undefined;\n    await syncFrozenInvoice(\n      {\n        ...input,\n        provider: {\n          type: 'quickbooks',\n          invoices: { push: (invoice) => fixture.pushInvoice(invoice) },\n        },\n      },\n      {\n        acceptance,\n        async verify(invoice, result) {\n          if (result.action !== 'created')\n            pilotDisagreement('QuickBooks pilot did not return a new invoice');\n          const id = requiredText(result.externalId, 'QuickBooks invoice ID');\n          projection = checkPilotEvidence(\n            await fixture.readInvoice(id),\n            scope,\n            id,\n            invoice,\n          );\n          return projection;\n        },\n      },\n    );\n    if (projection) return projection;\n  }\n\n  return withDocumentMoneyTransaction(input.db, async (tx) => {\n    await lockTenantMoneyRuntime(tx, input.tenantId);\n    const { invoice } = await lockAndReloadInvoice(\n      tx,\n      input.invoiceId,\n      input.tenantId,\n    );\n    const state = parseSyncState(invoice.accountingSyncStateJson);\n    checkPilotAcceptance(invoice, state, acceptance);\n    assertPilotInvoice(invoice);\n    const snapshot = await loadSnapshot(tx, input.tenantId, invoice);\n    // Validate the original create descriptor even after a binding exists.\n    const sdkInput = toSdkInput(\n      {\n        ...snapshot,\n        document: { ...snapshot.document, externalId: undefined },\n      },\n      mapping,\n    );\n    const { request } = prepareRequest(snapshot, mapping, sdkInput);\n    const identity = frozenIdentity(snapshot, request);\n    if (state && !sameIdentity(state.identity, identity))\n      pilotDisagreement('QuickBooks pilot binding or frozen request changed');\n\n    if (state?.status === 'synced') {\n      const id = requiredText(state.externalId ?? '', 'QuickBooks invoice ID');\n      if (\n        invoice.externalId !== id ||\n        invoice.externalProvider !== 'quickbooks'\n      )\n        pilotDisagreement('QuickBooks pilot provider binding changed');\n      if (input.action === 'link' && input.externalId !== id)\n        pilotDisagreement('QuickBooks invoice already has a different binding');\n      const projection = checkPilotEvidence(\n        await fixture.readInvoice(id),\n        scope,\n        id,\n        invoice,\n      );\n      invoice.accountingSyncStateJson = JSON.stringify({\n        ...state,\n        pilotProjection: projection,\n      } satisfies FrozenSyncState);\n      await invoice.saveDerived(DOCUMENT_MONEY_WRITE);\n      return projection;\n    }\n\n    let externalId: string;\n    let evidence: QuickBooksPilotInvoiceEvidence;\n    if (\n      input.action === 'link' &&\n      (!state || state.status === 'rejected') &&\n      !invoice.externalId\n    ) {\n      externalId = requiredText(input.externalId, 'QuickBooks invoice ID');\n      evidence = await fixture.readInvoice(externalId);\n    } else if (\n      input.action === 'recover' &&\n      (state?.status === 'unknown' ||\n        (state?.status === 'in_flight' &&\n          input.confirmInterruptedOwnerStopped === true))\n    ) {\n      const match = await fixture.findInvoiceForRequest?.(request);\n      if (\n        !match ||\n        match.requestId !== identity.requestId ||\n        match.payloadHash !== identity.payloadHash\n      )\n        pilotDisagreement(\n          'QuickBooks create remains unresolved without verified request identity',\n        );\n      evidence = match.invoice;\n      externalId = requiredText(evidence.externalId, 'QuickBooks invoice ID');\n    } else {\n      pilotDisagreement(\n        'QuickBooks pilot has no verified invoice binding for this action',\n      );\n    }\n\n    const projection = checkPilotEvidence(evidence, scope, externalId, invoice);\n    await assertUnusedPilotExternalId(tx, invoice, identity, externalId);\n    await saveSyncedInvoice(\n      invoice,\n      {\n        version: 1,\n        status: 'synced',\n        identity,\n        attemptId: state?.attemptId ?? randomUUID(),\n        startedAt: state?.startedAt ?? projection.observedAt,\n        pilot: acceptance,\n        pilotProjection: projection,\n      },\n      externalId,\n      new Date(projection.observedAt),\n    );\n    return projection;\n  });\n}\n","/** Exact, transport-neutral invoice line calculation shared by browser and server. */\nimport {\n  calculateMoneyDocument,\n  type MoneyLineResult,\n  type MoneyTaxCodeInput,\n  MoneyValidationError,\n} from '../../money.js';\n\n/** All monetary outputs are safe integer minor units. */\nexport interface InvoiceCalculatedAmounts {\n  /** Rounded quantity times unit price before discounts. */\n  grossMinor: number;\n  /** Discount in minor units before tax; it carries the gross sign. */\n  discountMinor: number;\n  /** Gross less discount. */\n  subtotalMinor: number;\n  /** Rounded tax on the discounted subtotal. */\n  taxMinor: number;\n  /** Subtotal plus tax. */\n  totalMinor: number;\n}\n\ninterface Decimal {\n  coefficient: bigint;\n  scale: bigint;\n}\n\n/** Existing model monetary inputs, independent of currency display precision. */\nexport interface InvoiceMinorLineInput {\n  /** Nonnegative quantity with at most six fractional digits. */\n  quantity: number;\n  /** Signed integer minor units; negative prices support existing credit lines. */\n  unitPrice: number;\n  /** Flat discount in signed integer minor units; it carries the gross sign. */\n  discount: number;\n  /** Resolved tax fraction, at most eight fractional digits, in [0, 1]. */\n  taxRate: number;\n}\n\nfunction numberDecimal(value: number, precision: number): Decimal {\n  if (!Number.isFinite(value) || value < 0 || value > Number.MAX_SAFE_INTEGER)\n    throw new RangeError(\n      'Invoice rate or quantity is outside the supported range.',\n    );\n  // The shortest canonical decimal preserves the caller's Number. toFixed can\n  // invent different decimal digits that round back to that same binary value.\n  const [mantissa, exponent = '0'] = value.toString().split('e');\n  const [whole, fraction = ''] = mantissa.split('.');\n  const places = fraction.length - Number(exponent);\n  if (places > precision)\n    throw new RangeError(\n      'Invoice rate or quantity exceeds the supported decimal precision.',\n    );\n  const coefficient = BigInt(whole + fraction);\n  return places < 0\n    ? { coefficient: coefficient * 10n ** BigInt(-places), scale: 1n }\n    : { coefficient, scale: 10n ** BigInt(places) };\n}\n\nfunction decimalText(value: Decimal): string {\n  if (value.scale === 1n) return value.coefficient.toString();\n  const places = value.scale.toString().length - 1;\n  const digits = value.coefficient.toString().padStart(places + 1, '0');\n  const split = digits.length - places;\n  return `${digits.slice(0, split)}.${digits.slice(split)}`\n    .replace(/0+$/, '')\n    .replace(/\\.$/, '');\n}\n\n/** An in-memory single-rate tax code for editor previews of a percent rate. */\nfunction rateTaxCode(percent: string): MoneyTaxCodeInput {\n  const normalized =\n    percent\n      .replace(/^0+(?=\\d)/, '')\n      .replace(/(\\.\\d*?)0+$/, '$1')\n      .replace(/\\.$/, '') || '0';\n  return normalized === '0'\n    ? { id: 'rate-zero', kind: 'zero-rated', components: [] }\n    : {\n        id: `rate-${normalized}`,\n        kind: 'taxable',\n        components: [\n          {\n            taxComponentId: `rate-${normalized}`,\n            percent: normalized,\n            compound: false,\n          },\n        ],\n      };\n}\n\n/**\n * Exact model calculation, including existing negative-price credit lines.\n * Throws before persistence for unsafe money, invalid quantity, or invalid tax.\n */\nexport function calculateInvoiceMinorLine(\n  input: InvoiceMinorLineInput,\n): InvoiceCalculatedAmounts {\n  for (const amount of [input.unitPrice, input.discount])\n    if (!Number.isSafeInteger(amount))\n      throw new RangeError('Invoice money must be safe integer minor units.');\n  if (input.taxRate > 1)\n    throw new RangeError('Invoice tax rate is outside the supported range.');\n  numberDecimal(input.quantity, 6);\n  const tax = numberDecimal(input.taxRate, 8);\n  const percent = decimalText({\n    coefficient: tax.coefficient * 100n,\n    scale: tax.scale,\n  });\n  let result: MoneyLineResult;\n  try {\n    result = calculateMoneyDocument({\n      currency: 'USD',\n      lineAmountType: 'exclusive',\n      roundingScope: 'line',\n      lines: [\n        {\n          id: 'line',\n          quantity: input.quantity,\n          unitPrice: input.unitPrice,\n          discount:\n            input.discount === 0\n              ? { kind: 'none' }\n              : { kind: 'amount', minor: input.discount },\n          taxCode: rateTaxCode(percent),\n        },\n      ],\n    }).lines[0];\n  } catch (cause) {\n    if (cause instanceof MoneyValidationError)\n      throw new RangeError(cause.message, { cause });\n    throw cause;\n  }\n  return {\n    grossMinor: result.grossMinor,\n    discountMinor: result.discountMinor,\n    subtotalMinor: result.netMinor,\n    taxMinor: result.taxMinor,\n    totalMinor: result.netMinor + result.taxMinor,\n  };\n}\n","/** Shared durable provider step owner; internal, never a caller-writable state API. */\nimport { randomUUID } from 'node:crypto';\nimport type {\n  AccountingProvider,\n  QuickBooksReceivableReadback,\n  QuickBooksReceivableRequest,\n} from '@happyvertical/accounting';\nimport type { Invoice } from './models/Invoice.js';\nimport { MoneyValidationError } from './money.js';\n\ninterface ReconciliationEvidence {\n  outcome: 'found' | 'absent';\n  evidenceRef?: string;\n  externalId?: string;\n  recordedAt: string;\n  interruptedOwnerStopped: boolean;\n}\nexport interface AccountingStep {\n  key: string;\n  status: 'in_flight' | 'unknown' | 'rejected' | 'confirmed';\n  attemptId: string;\n  request: QuickBooksReceivableRequest;\n  startedAt: string;\n  result?: QuickBooksReceivableReadback;\n  reconciliation?: ReconciliationEvidence;\n  priorAttempts?: {\n    attemptId: string;\n    status: string;\n    startedAt: string;\n    reconciliation?: ReconciliationEvidence;\n  }[];\n}\n\nexport interface AccountingStepState {\n  steps: AccountingStep[];\n}\nexport interface AccountingStepEngine<S extends AccountingStepState> {\n  locked<T>(\n    operation: (invoice: Invoice, state: S | null) => Promise<T>,\n  ): Promise<T>;\n  save(invoice: Invoice, state: S): Promise<void>;\n  provider: NonNullable<AccountingProvider['receivableTransfers']>;\n}\nexport interface AccountingStepReconciliation {\n  stepKey: string;\n  requestId: string;\n  attemptId: string;\n  confirmInterruptedOwnerStopped?: true;\n  outcome:\n    | { status: 'found'; externalId: string }\n    | { status: 'absent'; evidenceRef: string };\n}\nfunction reject(message: string): never {\n  throw new MoneyValidationError(\n    'ACCOUNTING_SYNC_RECONCILIATION_REQUIRED',\n    message,\n  );\n}\nfunction text(value: string, label: string) {\n  if (typeof value !== 'string' || !value || value.trim() !== value)\n    reject(`${label} is required`);\n}\nexport async function executeAccountingStep<S extends AccountingStepState>(\n  engine: AccountingStepEngine<S>,\n  key: string,\n  make: (invoice: Invoice, state: S) => QuickBooksReceivableRequest,\n): Promise<QuickBooksReceivableReadback> {\n  const prepared = await engine.locked(async (invoice, state) => {\n    if (!state) reject('Retention provider contract is missing');\n    const expected = make(invoice, state),\n      prior = state.steps.find((s) => s.key === key);\n    if (prior && prior.request.payloadHash !== expected.payloadHash)\n      reject('Retention operation identity reused with changed facts');\n    if (prior?.status === 'confirmed') {\n      if (!prior.result) reject('Confirmed retention step has no readback');\n      return { complete: prior.result } as const;\n    }\n    if (prior && prior.status !== 'rejected')\n      reject('Retention operation has an unresolved remote owner');\n    if (state.steps.some((s) => s.key !== key && s.status !== 'confirmed'))\n      reject('Another retention operation requires reconciliation');\n    const step: AccountingStep = {\n      key,\n      status: 'in_flight',\n      attemptId: randomUUID(),\n      request: expected,\n      startedAt: new Date().toISOString(),\n      priorAttempts: prior\n        ? [\n            ...(prior.priorAttempts ?? []),\n            {\n              attemptId: prior.attemptId,\n              status: prior.status,\n              startedAt: prior.startedAt,\n              reconciliation: prior.reconciliation,\n            },\n          ]\n        : [],\n    };\n    if (prior) state.steps[state.steps.indexOf(prior)] = step;\n    else state.steps.push(step);\n    await engine.save(invoice, state);\n    return { step } as const;\n  });\n  if ('complete' in prepared && prepared.complete) return prepared.complete;\n  if (!prepared.step) reject('Prepared retention step is missing');\n  const step = prepared.step;\n  let result: QuickBooksReceivableReadback;\n  try {\n    result = await engine.provider.execute(step.request);\n  } catch (error) {\n    await engine.locked(async (invoice, state) => {\n      const current = state?.steps.find((s) => s.key === key);\n      if (\n        !state ||\n        current?.attemptId !== step.attemptId ||\n        current.status !== 'in_flight'\n      )\n        reject('Retention step ownership changed after remote failure');\n      current.status =\n        (error as { outcome?: string })?.outcome === 'rejected'\n          ? 'rejected'\n          : 'unknown';\n      await engine.save(invoice, state);\n    });\n    throw error;\n  }\n  return engine.locked(async (invoice, state) => {\n    const current = state?.steps.find((s) => s.key === key);\n    if (\n      !state ||\n      current?.attemptId !== step.attemptId ||\n      current.status !== 'in_flight' ||\n      result.payloadHash !== step.request.payloadHash\n    )\n      reject('Retention step ownership or readback changed after write');\n    current.status = 'confirmed';\n    current.result = structuredClone(result);\n    await engine.save(invoice, state);\n    return result;\n  });\n}\nexport async function reconcileAccountingStep<S extends AccountingStepState>(\n  engine: AccountingStepEngine<S>,\n  input: AccountingStepReconciliation,\n): Promise<S> {\n  const step = await engine.locked(async (_invoice, state) => {\n    const found = state?.steps.find((s) => s.key === input.stepKey);\n    if (\n      !found ||\n      found.request.requestId !== input.requestId ||\n      found.attemptId !== input.attemptId ||\n      !['in_flight', 'unknown'].includes(found.status)\n    )\n      reject('Observed retention reconciliation owner differs');\n    if (found.status === 'in_flight' && !input.confirmInterruptedOwnerStopped)\n      reject('Interrupted retention owner must be proven stopped');\n    return structuredClone(found);\n  });\n  const result =\n    input.outcome.status === 'found'\n      ? await engine.provider.read(step.request, input.outcome.externalId)\n      : null;\n  if (input.outcome.status === 'absent')\n    text(input.outcome.evidenceRef, 'Authoritative provider absence evidence');\n  return engine.locked(async (invoice, state) => {\n    const current = state?.steps.find((s) => s.key === input.stepKey);\n    if (\n      !state ||\n      current?.attemptId !== step.attemptId ||\n      current.status !== step.status\n    )\n      reject('Retention reconciliation owner changed');\n    current.reconciliation = {\n      outcome: input.outcome.status,\n      recordedAt: new Date().toISOString(),\n      interruptedOwnerStopped: input.confirmInterruptedOwnerStopped === true,\n      ...(input.outcome.status === 'found'\n        ? { externalId: input.outcome.externalId }\n        : { evidenceRef: input.outcome.evidenceRef }),\n    };\n    if (result) {\n      if (result.payloadHash !== step.request.payloadHash)\n        reject('Retention reconciliation readback differs');\n      current.result = result;\n      current.status = 'confirmed';\n    } else current.status = 'rejected';\n    await engine.save(invoice, state);\n    return state;\n  });\n}\n","/** Ordinary canonical receivables: exact provider credit application and already-settled refund recording. */\nimport { createHash } from 'node:crypto';\nimport {\n  type AccountingProvider,\n  type CreditMemoInput,\n  prepareQuickBooksInvoiceRequest,\n  prepareQuickBooksReceivableRequest,\n  type QuickBooksOrdinaryReceivableMapping,\n  type QuickBooksReceivableRequest,\n} from '@happyvertical/accounting';\nimport type { DatabaseInterface } from '@happyvertical/smrt-core/migrations';\nimport { getTenantId } from '@happyvertical/smrt-tenancy';\nimport {\n  type AccountingStep,\n  type AccountingStepReconciliation,\n  executeAccountingStep,\n  reconcileAccountingStep,\n} from './accounting-steps-internal.js';\nimport { InvoiceCollection } from './collections/InvoiceCollection.js';\nimport { PaymentAllocationCollection } from './collections/PaymentAllocationCollection.js';\nimport { PaymentCollection } from './collections/PaymentCollection.js';\nimport { lockAndReloadInvoice } from './document-money.js';\nimport {\n  DOCUMENT_MONEY_WRITE,\n  isMoneyTransaction,\n  withDocumentMoneyTransaction,\n} from './document-money-internal.js';\nimport {\n  loadFrozenInvoiceAccountingSnapshot,\n  type QuickBooksFrozenInvoiceMapping,\n  type ReconcileFrozenInvoiceAccountingInput,\n  readFrozenAccountingSyncState,\n  reconcileFrozenInvoiceAccountingSync,\n  syncFrozenInvoiceToAccounting,\n  toFrozenInvoiceAccountingInput,\n} from './invoice-accounting-sync.js';\nimport type { Invoice } from './models/Invoice.js';\nimport { MoneyValidationError } from './money.js';\nimport { withOrdinaryAccountingAuthority } from './ordinary-accounting-internal.js';\nimport { lockTenantMoneyRuntime } from './tenant-money-barrier.js';\nimport { InvoiceStatus } from './types/index.js';\n\ntype Provider = Pick<\n  AccountingProvider,\n  'type' | 'invoices' | 'creditMemos' | 'receivableTransfers'\n>;\ninterface Scope {\n  db: DatabaseInterface;\n  tenantId: string;\n  invoiceId: string;\n  provider: Provider;\n}\ninterface RefundRecording {\n  paymentId: string;\n  creditId: string;\n  requestId: string;\n  evidenceRef: string;\n  effectiveOn: string;\n  amountMinor: number;\n  paymentFingerprint: string;\n  committed: boolean;\n}\ninterface CreditAdjustment {\n  creditId: string;\n  moneySnapshotId: string;\n  requestId: string;\n  evidenceRef: string;\n  effectiveOn: string;\n  grossMinor: number;\n  appliedMinor: number;\n  mapping: QuickBooksFrozenInvoiceMapping;\n  committed: boolean;\n}\n\nexport interface OrdinaryInvoiceAccountingState {\n  version: 1;\n  kind: 'ordinary';\n  invoiceId: string;\n  moneySnapshotId: string;\n  externalInvoiceId: string | null;\n  invoiceMapping: QuickBooksFrozenInvoiceMapping;\n  requestId: string;\n  evidenceRef: string;\n  currency: string;\n  grossMinor: number;\n  mapping: QuickBooksOrdinaryReceivableMapping;\n  status: 'pending' | 'ready';\n  steps: AccountingStep[];\n  credits: CreditAdjustment[];\n  refunds: RefundRecording[];\n}\nconst hash = (value: unknown) =>\n  createHash('sha256').update(JSON.stringify(value)).digest('hex');\nfunction reject(message: string): never {\n  throw new MoneyValidationError(\n    'ACCOUNTING_SYNC_RECONCILIATION_REQUIRED',\n    message,\n  );\n}\nfunction text(value: string, label: string) {\n  if (typeof value !== 'string' || !value || value.trim() !== value)\n    reject(`${label} is required`);\n}\nfunction date(value: string, label: string) {\n  if (\n    !/^\\d{4}-\\d{2}-\\d{2}$/.test(value) ||\n    !Number.isFinite(Date.parse(value)) ||\n    new Date(value).toISOString().slice(0, 10) !== value\n  )\n    reject(`${label} is invalid`);\n}\nfunction principal(input: Scope) {\n  if (!input.tenantId || getTenantId() !== input.tenantId)\n    reject('Ordinary accounting requires its active tenant');\n  if (isMoneyTransaction(input.db))\n    reject(\n      'Provider writes cannot run inside a caller-owned money transaction',\n    );\n  if (\n    input.provider.type !== 'quickbooks' ||\n    !input.provider.receivableTransfers\n  )\n    reject('Provider lacks reviewed receivable operations');\n}\nfunction syncedIdentity(\n  invoice: Invoice,\n  mapping: QuickBooksOrdinaryReceivableMapping,\n) {\n  const sync = readFrozenAccountingSyncState(invoice);\n  if (\n    !sync ||\n    sync.status !== 'synced' ||\n    sync.documentKind !== 'invoice' ||\n    sync.provider !== 'quickbooks' ||\n    sync.moneySnapshotId !== invoice.moneySnapshotId ||\n    sync.realmId !== mapping.realmId ||\n    sync.environment !== mapping.environment ||\n    invoice.externalProvider !== 'quickbooks' ||\n    !invoice.externalId\n  )\n    reject(\n      'Ordinary accounting requires its reconciled frozen invoice export identity',\n    );\n}\nexport function readOrdinaryInvoiceAccountingState(\n  invoice: Invoice,\n): OrdinaryInvoiceAccountingState | null {\n  if (!invoice.ordinaryAccountingStateJson) return null;\n  let state: OrdinaryInvoiceAccountingState;\n  try {\n    state = JSON.parse(invoice.ordinaryAccountingStateJson);\n  } catch {\n    return reject('Malformed ordinary accounting state');\n  }\n  if (\n    !state ||\n    !state.mapping ||\n    state.version !== 1 ||\n    state.kind !== 'ordinary' ||\n    state.mapping.kind !== 'ordinary' ||\n    state.invoiceId !== invoice.id ||\n    state.moneySnapshotId !== invoice.moneySnapshotId ||\n    (state.externalInvoiceId !== null &&\n      state.externalInvoiceId !== invoice.externalId) ||\n    state.currency !== invoice.currency ||\n    state.grossMinor !== invoice.totalAmount ||\n    state.mapping.customerRef !== invoice.customerExternalId ||\n    !Array.isArray(state.steps) ||\n    !Array.isArray(state.credits) ||\n    !Array.isArray(state.refunds) ||\n    invoice.retentionStateJson ||\n    invoice.retentionAccountingStateJson ||\n    invoice.moneyAuthority !== 'calculated'\n  )\n    reject('Ordinary provider source identity changed');\n  if (state.externalInvoiceId !== null) syncedIdentity(invoice, state.mapping);\n  return state;\n}\nasync function locked<T>(\n  input: Scope,\n  operation: (\n    invoice: Invoice,\n    state: OrdinaryInvoiceAccountingState | null,\n  ) => Promise<T>,\n): Promise<T> {\n  return withDocumentMoneyTransaction(input.db, async (tx) => {\n    await lockTenantMoneyRuntime(tx, input.tenantId);\n    const { invoice } = await lockAndReloadInvoice(\n      tx,\n      input.invoiceId,\n      input.tenantId,\n    );\n    return operation(invoice, readOrdinaryInvoiceAccountingState(invoice));\n  });\n}\nasync function save(invoice: Invoice, state: OrdinaryInvoiceAccountingState) {\n  invoice.ordinaryAccountingStateJson = JSON.stringify(state);\n  await invoice.saveDerived(DOCUMENT_MONEY_WRITE);\n}\nfunction refreshStatus(state: OrdinaryInvoiceAccountingState) {\n  state.status =\n    state.steps.every((s) => s.status === 'confirmed') &&\n    state.credits.every((c) => c.committed) &&\n    state.refunds.every((r) => r.committed)\n      ? 'ready'\n      : 'pending';\n}\nfunction requireReady(\n  state: OrdinaryInvoiceAccountingState | null,\n): OrdinaryInvoiceAccountingState {\n  if (\n    !state ||\n    state.status !== 'ready' ||\n    state.steps.some((s) => s.status !== 'confirmed')\n  )\n    reject('Ordinary provider operations require reconciliation');\n  return state;\n}\nfunction requestId(state: OrdinaryInvoiceAccountingState, key: string) {\n  return `smrt_ord_${hash([state.invoiceId, state.moneySnapshotId, state.mapping.realmId, state.mapping.environment, key]).slice(0, 40)}`;\n}\nfunction executeStep(\n  input: Scope,\n  key: string,\n  make: (\n    invoice: Invoice,\n    state: OrdinaryInvoiceAccountingState,\n  ) => QuickBooksReceivableRequest,\n) {\n  return executeAccountingStep(\n    {\n      locked: (operation) => locked(input, operation),\n      save,\n      provider: input.provider.receivableTransfers!,\n    },\n    key,\n    make,\n  );\n}\nexport interface SyncOrdinaryInvoiceToAccountingInput extends Scope {\n  requestId: string;\n  evidenceRef: string;\n  mapping: QuickBooksOrdinaryReceivableMapping;\n  invoiceMapping: QuickBooksFrozenInvoiceMapping;\n}\nfunction validateOrdinarySource(\n  invoice: Invoice,\n  input: SyncOrdinaryInvoiceToAccountingInput,\n) {\n  if (\n    invoice.kind !== 'invoice' ||\n    !invoice.moneySnapshotId ||\n    invoice.retentionStateJson ||\n    invoice.retentionAccountingStateJson ||\n    invoice.moneyAuthority !== 'calculated' ||\n    [\n      InvoiceStatus.DRAFT,\n      InvoiceStatus.CANCELLED,\n      InvoiceStatus.WRITTEN_OFF,\n    ].includes(invoice.status) ||\n    invoice.collectionMethod ||\n    invoice.providerTaxAmount ||\n    invoice.currency !== input.mapping.currency ||\n    invoice.customerExternalId !== input.mapping.customerRef ||\n    input.invoiceMapping.realmId !== input.mapping.realmId ||\n    input.invoiceMapping.environment !== input.mapping.environment\n  )\n    reject(\n      'Ordinary accounting requires its issued, nonretained canonical frozen source',\n    );\n}\n/** Retain exact reviewed mapping before the first possible remote invoice write. */\nexport async function syncOrdinaryInvoiceToAccounting(\n  input: SyncOrdinaryInvoiceToAccountingInput,\n): Promise<OrdinaryInvoiceAccountingState> {\n  principal(input);\n  text(input.requestId, 'Ordinary request');\n  text(input.evidenceRef, 'Ordinary evidence');\n  if (input.mapping.kind !== 'ordinary') reject('Ordinary mapping is required');\n  await locked(input, async (invoice) => {\n    validateOrdinarySource(invoice, input);\n    await toFrozenInvoiceAccountingInput({\n      db: invoice.db,\n      tenantId: input.tenantId,\n      invoiceId: input.invoiceId,\n      mapping: input.invoiceMapping,\n    });\n  });\n  await input.provider.receivableTransfers!.verifyMapping(input.mapping);\n  await locked(input, async (invoice, state) => {\n    validateOrdinarySource(invoice, input);\n    // A generic exporter may already own this document. Compare its exact\n    // prepared request while holding the same lock before retaining a mapping.\n    const prior = readFrozenAccountingSyncState(invoice);\n    if (prior) {\n      const sdkInput = await toFrozenInvoiceAccountingInput({\n        db: invoice.db,\n        tenantId: input.tenantId,\n        invoiceId: input.invoiceId,\n        mapping: input.invoiceMapping,\n      });\n      // Reconstruct the original creation payload, not an update to its result.\n      const request = prepareQuickBooksInvoiceRequest(\n        { ...sdkInput, externalId: undefined },\n        {\n          requestId: prior.requestId,\n          realmId: input.invoiceMapping.realmId,\n          environment: input.invoiceMapping.environment,\n        },\n      );\n      if (\n        prior.provider !== 'quickbooks' ||\n        prior.documentKind !== 'invoice' ||\n        prior.moneySnapshotId !== invoice.moneySnapshotId ||\n        prior.realmId !== request.realmId ||\n        prior.environment !== request.environment ||\n        prior.request.payloadHash !== request.payloadHash\n      )\n        reject(\n          'Ordinary invoice mapping differs from its frozen export request',\n        );\n    }\n    if (state) {\n      if (\n        hash([\n          state.requestId,\n          state.evidenceRef,\n          state.mapping,\n          state.invoiceMapping,\n        ]) !==\n        hash([\n          input.requestId,\n          input.evidenceRef,\n          input.mapping,\n          input.invoiceMapping,\n        ])\n      )\n        reject('Ordinary accounting initialization changed');\n      return;\n    }\n    const next: OrdinaryInvoiceAccountingState = {\n      version: 1,\n      kind: 'ordinary',\n      invoiceId: input.invoiceId,\n      moneySnapshotId: invoice.moneySnapshotId,\n      externalInvoiceId: null,\n      invoiceMapping: structuredClone(input.invoiceMapping),\n      requestId: input.requestId,\n      evidenceRef: input.evidenceRef,\n      currency: invoice.currency,\n      grossMinor: invoice.totalAmount,\n      mapping: structuredClone(input.mapping),\n      status: 'pending',\n      steps: [],\n      credits: [],\n      refunds: [],\n    };\n    await save(invoice, next);\n  });\n  const result = await withOrdinaryAccountingAuthority(\n    input.tenantId,\n    input.invoiceId,\n    () =>\n      syncFrozenInvoiceToAccounting({\n        ...input,\n        mapping: input.invoiceMapping,\n      }),\n  );\n  return locked(input, async (invoice, state) => {\n    if (!state) reject('Ordinary provider reservation disappeared');\n    syncedIdentity(invoice, state.mapping);\n    state.externalInvoiceId = result.externalId;\n    refreshStatus(state);\n    await save(invoice, state);\n    return state;\n  });\n}\nexport async function reconcileOrdinaryBaseInvoice(\n  input: ReconcileFrozenInvoiceAccountingInput & { provider: Provider },\n) {\n  principal(input);\n  await locked(input, async (_invoice, state) => {\n    if (!state || hash(state.invoiceMapping) !== hash(input.mapping))\n      reject('Ordinary base mapping differs');\n  });\n  return reconcileFrozenInvoiceAccountingSync(input);\n}\nexport interface ReconcileOrdinaryAccountingStepInput\n  extends Scope,\n    AccountingStepReconciliation {}\nexport async function reconcileOrdinaryAccountingStep(\n  input: ReconcileOrdinaryAccountingStepInput,\n): Promise<OrdinaryInvoiceAccountingState> {\n  principal(input);\n  return reconcileAccountingStep(\n    {\n      locked: (operation) => locked(input, operation),\n      save,\n      provider: input.provider.receivableTransfers!,\n    },\n    input,\n  );\n}\nexport interface SyncOrdinaryCreditToAccountingInput extends Scope {\n  creditInvoiceId: string;\n  creditMapping: QuickBooksFrozenInvoiceMapping;\n  requestId: string;\n  evidenceRef: string;\n  effectiveOn: string;\n}\n/** Apply the reserved ordinary credit amount to its original due balance. */\nexport async function syncOrdinaryCreditToAccounting(\n  input: SyncOrdinaryCreditToAccountingInput,\n): Promise<OrdinaryInvoiceAccountingState> {\n  principal(input);\n  text(input.requestId, 'Credit adjustment request');\n  text(input.evidenceRef, 'Credit adjustment evidence');\n  date(input.effectiveOn, 'Credit adjustment date');\n  const reserved = await locked(input, async (invoice, state) => {\n    if (!state) reject('Ordinary provider contract is missing');\n    const credit = await (\n      await InvoiceCollection.create({ db: invoice.db })\n    ).get({ id: input.creditInvoiceId }, { cache: false });\n    if (\n      !credit ||\n      credit.tenantId !== input.tenantId ||\n      credit.customerId !== invoice.customerId ||\n      credit.creditedInvoiceId !== invoice.id ||\n      credit.kind !== 'credit_note' ||\n      !credit.moneySnapshotId ||\n      [InvoiceStatus.DRAFT, InvoiceStatus.CANCELLED].includes(credit.status) ||\n      credit.currency !== state.currency ||\n      credit.customerExternalId !== state.mapping.customerRef\n    )\n      reject(\n        'Credit adjustment requires its issued same-customer source credit',\n      );\n    if (\n      input.creditMapping.realmId !== state.mapping.realmId ||\n      input.creditMapping.environment !== state.mapping.environment\n    )\n      reject('Credit adjustment provider scope differs');\n    const prior = state.credits.find(\n      (c) =>\n        c.creditId === input.creditInvoiceId || c.requestId === input.requestId,\n    );\n    if (prior) {\n      if (\n        prior.creditId !== input.creditInvoiceId ||\n        prior.requestId !== input.requestId ||\n        prior.moneySnapshotId !== credit.moneySnapshotId ||\n        prior.grossMinor !== credit.totalAmount ||\n        prior.evidenceRef !== input.evidenceRef ||\n        prior.effectiveOn !== input.effectiveOn ||\n        hash(prior.mapping) !== hash(input.creditMapping)\n      )\n        reject('Credit adjustment identity reused with changed facts');\n      return structuredClone(prior);\n    }\n    requireReady(state);\n    const previousGross = state.credits.reduce(\n      (sum, c) => sum + c.grossMinor,\n      0,\n    );\n    if (previousGross + credit.totalAmount > invoice.creditedAmount)\n      reject('Provider credit exceeds issued source credit capacity');\n    const next: CreditAdjustment = {\n      creditId: input.creditInvoiceId,\n      moneySnapshotId: credit.moneySnapshotId,\n      requestId: input.requestId,\n      evidenceRef: input.evidenceRef,\n      effectiveOn: input.effectiveOn,\n      grossMinor: credit.totalAmount,\n      appliedMinor: credit.creditedAmount,\n      mapping: structuredClone(input.creditMapping),\n      committed: false,\n    };\n    state.credits.push(next);\n    state.status = 'pending';\n    await save(invoice, state);\n    return next;\n  });\n  const creditResult = await withOrdinaryAccountingAuthority(\n    input.tenantId,\n    input.invoiceId,\n    () =>\n      syncFrozenInvoiceToAccounting({\n        db: input.db,\n        tenantId: input.tenantId,\n        invoiceId: input.creditInvoiceId,\n        provider: input.provider,\n        mapping: input.creditMapping,\n      }),\n  );\n  const prefix = `credit:${input.requestId}`;\n  const creditSource = (state: OrdinaryInvoiceAccountingState) => ({\n    type: 'CreditMemo' as const,\n    id: creditResult.externalId,\n    customerRef: state.mapping.customerRef,\n    evidenceRef: reserved.moneySnapshotId,\n  });\n  if (reserved.appliedMinor > 0)\n    await executeStep(input, `${prefix}:due-application`, (invoice, state) =>\n      prepareQuickBooksReceivableRequest({\n        kind: 'application',\n        mapping: state.mapping,\n        source: creditSource(state),\n        requestId: requestId(state, `${prefix}:due-application`),\n        effectiveOn: reserved.effectiveOn,\n        evidenceRef: reserved.evidenceRef,\n        amountMinor: reserved.appliedMinor,\n        debit: { type: 'Invoice', id: invoice.externalId },\n        credit: { type: 'CreditMemo', id: creditResult.externalId },\n      }),\n    );\n  return locked(input, async (invoice, state) => {\n    if (!state) reject('Ordinary provider state is missing');\n    const credit = state.credits.find(\n      (c) => c.creditId === input.creditInvoiceId,\n    );\n    if (!credit) reject('Credit reservation disappeared');\n    credit.committed = true;\n    refreshStatus(state);\n    await save(invoice, state);\n    return state;\n  });\n}\n\nexport interface SyncOrdinaryRefundToAccountingInput extends Scope {\n  paymentId: string;\n  creditInvoiceId: string;\n  requestId: string;\n  evidenceRef: string;\n  effectiveOn: string;\n}\n/** Record an already settled local refund and consume its existing remote credit. No bank I/O. */\nexport async function syncOrdinaryRefundToAccounting(\n  input: SyncOrdinaryRefundToAccountingInput,\n): Promise<OrdinaryInvoiceAccountingState> {\n  principal(input);\n  text(input.requestId, 'Refund recording request');\n  text(input.evidenceRef, 'Refund settlement evidence');\n  date(input.effectiveOn, 'Refund effective date');\n  const reservation = await locked(input, async (invoice, state) => {\n    if (!state) reject('Ordinary provider contract is missing');\n    const credit = state.credits.find(\n      (c) => c.creditId === input.creditInvoiceId && c.committed,\n    );\n    if (!credit) reject('Refund requires its reconciled provider credit');\n    const payments = await PaymentCollection.create({ db: invoice.db }),\n      payment = await payments.get({ id: input.paymentId }, { cache: false });\n    const creditInvoice = await (\n      await InvoiceCollection.create({ db: invoice.db })\n    ).get({ id: input.creditInvoiceId }, { cache: false });\n    if (\n      !payment ||\n      !creditInvoice ||\n      payment.tenantId !== input.tenantId ||\n      creditInvoice.tenantId !== input.tenantId ||\n      creditInvoice.customerId !== invoice.customerId ||\n      creditInvoice.currency !== state.currency ||\n      creditInvoice.creditedInvoiceId !== invoice.id ||\n      payment.customerId !== invoice.customerId ||\n      payment.currency !== state.currency ||\n      payment.kind !== 'refund' ||\n      payment.status !== 'completed' ||\n      !payment.journalId ||\n      !payment.paidAt ||\n      new Date(payment.paidAt).toISOString().slice(0, 10) !==\n        input.effectiveOn ||\n      !creditInvoice.externalId ||\n      creditInvoice.moneySnapshotId !== credit.moneySnapshotId\n    )\n      reject(\n        'Provider refund requires its completed same-customer local cash journal and source credit',\n      );\n    const allocations = await (\n      await PaymentAllocationCollection.create({ db: invoice.db })\n    ).findByPayment(input.paymentId);\n    if (\n      allocations.length !== 1 ||\n      allocations[0].invoiceId !== input.creditInvoiceId ||\n      allocations[0].amount !== payment.amount\n    )\n      reject(\n        'Refund recording requires one exact full source-credit allocation',\n      );\n    const fingerprint = hash([\n      payment.id,\n      payment.customerId,\n      payment.currency,\n      payment.amount,\n      payment.journalId,\n      new Date(payment.paidAt).toISOString(),\n      allocations[0].id,\n      allocations[0].amount,\n      credit.moneySnapshotId,\n    ]);\n    const next: RefundRecording = {\n      paymentId: input.paymentId,\n      creditId: input.creditInvoiceId,\n      requestId: input.requestId,\n      evidenceRef: input.evidenceRef,\n      effectiveOn: input.effectiveOn,\n      amountMinor: payment.amount,\n      paymentFingerprint: fingerprint,\n      committed: false,\n    };\n    const prior = state.refunds.find(\n      (r) => r.paymentId === input.paymentId || r.requestId === input.requestId,\n    );\n    if (prior) {\n      if (hash({ ...prior, committed: false }) !== hash(next))\n        reject('Refund recording identity reused with changed facts');\n      return { ...prior, externalCreditId: creditInvoice.externalId };\n    }\n    requireReady(state);\n    if (!state.mapping.cashAccountRef)\n      reject('Refund provider bank account must be explicitly reviewed');\n    const already = state.refunds\n      .filter((r) => r.creditId === input.creditInvoiceId)\n      .reduce((sum, r) => sum + r.amountMinor, 0);\n    if (already + payment.amount > credit.grossMinor - credit.appliedMinor)\n      reject('Refund exceeds unapplied provider credit capacity');\n    if (\n      payment.ordinaryAccountingBindingJson ||\n      payment.retentionAccountingBindingJson\n    )\n      reject('Refund is already bound to a provider operation');\n    payment.ordinaryAccountingBindingJson = JSON.stringify({\n      invoiceId: input.invoiceId,\n      tenantId: input.tenantId,\n      requestId: input.requestId,\n      paymentFingerprint: fingerprint,\n    });\n    await withOrdinaryAccountingAuthority(input.tenantId, input.invoiceId, () =>\n      payment.save(),\n    );\n    state.refunds.push(next);\n    state.status = 'pending';\n    await save(invoice, state);\n    return { ...next, externalCreditId: creditInvoice.externalId };\n  });\n  const prefix = `refund:${input.requestId}`;\n  const creditSource = (state: OrdinaryInvoiceAccountingState) => ({\n    type: 'CreditMemo' as const,\n    id: reservation.externalCreditId,\n    customerRef: state.mapping.customerRef,\n    evidenceRef: reservation.paymentFingerprint,\n  });\n  const journal = await executeStep(input, prefix, (_invoice, state) =>\n    prepareQuickBooksReceivableRequest({\n      kind: 'cash-refund',\n      mapping: state.mapping,\n      source: creditSource(state),\n      requestId: requestId(state, prefix),\n      effectiveOn: reservation.effectiveOn,\n      evidenceRef: reservation.evidenceRef,\n      amountMinor: reservation.amountMinor,\n    }),\n  );\n  await executeStep(input, `${prefix}:application`, (_invoice, state) =>\n    prepareQuickBooksReceivableRequest({\n      kind: 'application',\n      mapping: state.mapping,\n      source: creditSource(state),\n      requestId: requestId(state, `${prefix}:application`),\n      effectiveOn: reservation.effectiveOn,\n      evidenceRef: reservation.evidenceRef,\n      amountMinor: reservation.amountMinor,\n      debit: { type: 'JournalEntry', id: journal.externalId },\n      credit: { type: 'CreditMemo', id: reservation.externalCreditId },\n    }),\n  );\n  return locked(input, async (invoice, state) => {\n    if (!state) reject('Ordinary provider state disappeared');\n    const refund = state.refunds.find((r) => r.requestId === input.requestId);\n    if (!refund) reject('Refund reservation disappeared');\n    refund.committed = true;\n    refreshStatus(state);\n    await save(invoice, state);\n    return state;\n  });\n}\n\nexport interface ReconcileOrdinaryCreditAccountingInput extends Scope {\n  creditInvoiceId: string;\n  requestId: string;\n  attemptId: string;\n  confirmInterruptedOwnerStopped?: true;\n  outcome: ReconcileFrozenInvoiceAccountingInput['outcome'];\n}\n/** Resolve an interrupted credit-memo export before its ordinary applications resume. */\nexport async function reconcileOrdinaryCreditAccounting(\n  input: ReconcileOrdinaryCreditAccountingInput,\n) {\n  principal(input);\n  const mapping = await locked(input, async (_invoice, state) => {\n    const reserved = state?.credits.find(\n      (credit) => credit.creditId === input.creditInvoiceId,\n    );\n    if (!reserved)\n      reject('Ordinary credit has no approved provider reservation');\n    return structuredClone(reserved.mapping);\n  });\n  return withOrdinaryAccountingAuthority(input.tenantId, input.invoiceId, () =>\n    reconcileFrozenInvoiceAccountingSync({\n      ...input,\n      invoiceId: input.creditInvoiceId,\n      mapping,\n    }),\n  );\n}\n\nexport interface OrdinaryCreditReviewScope {\n  db: DatabaseInterface;\n  tenantId: string;\n  invoiceId: string;\n  creditInvoiceId: string;\n}\nasync function reviewOrdinaryCredit<T>(\n  input: OrdinaryCreditReviewScope,\n  read: (scope: {\n    db: DatabaseInterface;\n    tenantId: string;\n    invoiceId: string;\n  }) => Promise<T>,\n): Promise<T> {\n  if (getTenantId() !== input.tenantId)\n    reject('Ordinary review requires its active tenant');\n  return withDocumentMoneyTransaction(input.db, async (tx) => {\n    await lockTenantMoneyRuntime(tx, input.tenantId);\n    const { invoice } = await lockAndReloadInvoice(\n      tx,\n      input.invoiceId,\n      input.tenantId,\n    );\n    if (!readOrdinaryInvoiceAccountingState(invoice))\n      reject('Ordinary provider contract is missing');\n    const credit = await (await InvoiceCollection.create({ db: tx })).get(\n      { id: input.creditInvoiceId },\n      { cache: false },\n    );\n    if (\n      !credit ||\n      credit.tenantId !== input.tenantId ||\n      credit.creditedInvoiceId !== invoice.id ||\n      credit.kind !== 'credit_note' ||\n      credit.customerId !== invoice.customerId ||\n      credit.currency !== invoice.currency ||\n      credit.moneyAuthority !== 'calculated'\n    )\n      reject('Ordinary credit review requires exact source lineage');\n    return withOrdinaryAccountingAuthority(\n      input.tenantId,\n      input.invoiceId,\n      () =>\n        read({\n          db: tx,\n          tenantId: input.tenantId,\n          invoiceId: input.creditInvoiceId,\n        }),\n    );\n  });\n}\nexport function loadOrdinaryCreditAccountingSnapshot(\n  input: OrdinaryCreditReviewScope,\n) {\n  return reviewOrdinaryCredit(input, loadFrozenInvoiceAccountingSnapshot);\n}\nexport function toOrdinaryCreditAccountingInput(\n  input: OrdinaryCreditReviewScope & {\n    mapping: QuickBooksFrozenInvoiceMapping;\n  },\n): Promise<CreditMemoInput> {\n  return reviewOrdinaryCredit(\n    input,\n    async (scope) =>\n      (await toFrozenInvoiceAccountingInput({\n        ...scope,\n        mapping: input.mapping,\n      })) as unknown as CreditMemoInput,\n  );\n}\n","/** Durable retained-invoice provider orchestration. Every remote write is a separate recoverable step. */\nimport { createHash } from 'node:crypto';\nimport {\n  type AccountingProvider,\n  type CreditMemoInput,\n  prepareQuickBooksReceivableRequest,\n  type QuickBooksReceivableMapping,\n  type QuickBooksReceivableReadback,\n  type QuickBooksReceivableRequest,\n} from '@happyvertical/accounting';\nimport type { DatabaseInterface } from '@happyvertical/smrt-core/migrations';\nimport { getTenantId } from '@happyvertical/smrt-tenancy';\nimport { mapFrozenAccountingSnapshot } from './accounting-snapshot.js';\nimport {\n  type AccountingStep,\n  executeAccountingStep,\n  reconcileAccountingStep,\n} from './accounting-steps-internal.js';\nimport { InvoiceCollection } from './collections/InvoiceCollection.js';\nimport { PaymentAllocationCollection } from './collections/PaymentAllocationCollection.js';\nimport { PaymentCollection } from './collections/PaymentCollection.js';\nimport { lockAndReloadInvoice } from './document-money.js';\nimport {\n  DOCUMENT_MONEY_WRITE,\n  isMoneyTransaction,\n  withDocumentMoneyTransaction,\n} from './document-money-internal.js';\nimport {\n  type FrozenInvoiceAccountingInput,\n  loadFrozenInvoiceAccountingSnapshot,\n  type QuickBooksFrozenInvoiceMapping,\n  type ReconcileFrozenInvoiceAccountingInput,\n  reconcileFrozenInvoiceAccountingSync,\n  syncFrozenInvoiceToAccounting,\n  toFrozenInvoiceAccountingInput,\n} from './invoice-accounting-sync.js';\nimport type { Invoice } from './models/Invoice.js';\nimport { MoneyValidationError } from './money.js';\nimport { withRetentionAccountingAuthority } from './retention-accounting-internal.js';\nimport {\n  calculateInvoicePayable,\n  type InvoiceRetentionEvidence,\n  parseInvoiceRetention,\n  validateRetentionEvidence,\n} from './retention-money.js';\nimport { lockTenantMoneyRuntime } from './tenant-money-barrier.js';\nimport { type AccountingInvoiceInput, InvoiceStatus } from './types/index.js';\n\ntype Provider = Pick<\n  AccountingProvider,\n  'type' | 'invoices' | 'creditMemos' | 'receivableTransfers'\n>;\ninterface Scope {\n  db: DatabaseInterface;\n  tenantId: string;\n  invoiceId: string;\n  provider: Provider;\n}\ninterface RefundRecording {\n  paymentId: string;\n  creditId: string;\n  requestId: string;\n  evidenceRef: string;\n  effectiveOn: string;\n  amountMinor: number;\n  paymentFingerprint: string;\n  committed: boolean;\n}\ninterface CreditAdjustment {\n  creditId: string;\n  moneySnapshotId: string;\n  requestId: string;\n  evidenceRef: string;\n  effectiveOn: string;\n  grossMinor: number;\n  retainedMinor: number;\n  appliedMinor: number;\n  mapping: QuickBooksFrozenInvoiceMapping;\n  committed: boolean;\n}\ninterface Release extends InvoiceRetentionEvidence {\n  amountMinor: number;\n  effectiveOn: string;\n  dueOn: string;\n  stepKey: string;\n  committed: boolean;\n}\nexport interface RetainedInvoiceAccountingState {\n  version: 1;\n  invoiceId: string;\n  moneySnapshotId: string;\n  requestId: string;\n  evidenceRef: string;\n  currency: string;\n  grossMinor: number;\n  retainedMinor: number;\n  retentionAgreementHash: string;\n  effectiveOn: string;\n  mapping: QuickBooksReceivableMapping;\n  invoiceMapping: QuickBooksFrozenInvoiceMapping;\n  status: 'pending' | 'ready';\n  steps: AccountingStep[];\n  releases: Release[];\n  credits: CreditAdjustment[];\n  refunds: RefundRecording[];\n}\nexport interface SyncRetainedInvoiceToAccountingInput extends Scope {\n  requestId: string;\n  evidenceRef: string;\n  effectiveOn: string;\n  mapping: QuickBooksReceivableMapping;\n  invoiceMapping: QuickBooksFrozenInvoiceMapping;\n}\nexport interface ReleaseRetainedInvoiceToAccountingInput\n  extends Scope,\n    InvoiceRetentionEvidence {\n  amountMinor: number;\n  effectiveOn: string;\n  dueOn: string;\n  expectedUpdatedAt: string;\n}\nconst hash = (value: unknown) =>\n  createHash('sha256').update(JSON.stringify(value)).digest('hex');\nfunction reject(message: string): never {\n  throw new MoneyValidationError(\n    'ACCOUNTING_SYNC_RECONCILIATION_REQUIRED',\n    message,\n  );\n}\nfunction text(value: string, label: string) {\n  if (typeof value !== 'string' || !value || value.trim() !== value)\n    reject(`${label} is required`);\n}\nfunction date(value: string, label: string) {\n  if (\n    !/^\\d{4}-\\d{2}-\\d{2}$/.test(value) ||\n    !Number.isFinite(Date.parse(value)) ||\n    new Date(value).toISOString().slice(0, 10) !== value\n  )\n    reject(`${label} is invalid`);\n}\nfunction principal(input: Scope) {\n  if (!input.tenantId || getTenantId() !== input.tenantId)\n    reject('Retention accounting requires its active tenant');\n  if (isMoneyTransaction(input.db))\n    reject(\n      'Provider writes cannot run inside a caller-owned money transaction',\n    );\n  if (\n    input.provider.type !== 'quickbooks' ||\n    !input.provider.receivableTransfers\n  )\n    reject('Provider lacks the reviewed receivable transfer capability');\n}\nexport function readRetainedInvoiceAccountingState(\n  invoice: Invoice,\n): RetainedInvoiceAccountingState | null {\n  if (!invoice.retentionAccountingStateJson) return null;\n  let state: RetainedInvoiceAccountingState;\n  try {\n    state = JSON.parse(invoice.retentionAccountingStateJson);\n  } catch {\n    return reject('Malformed retained accounting state');\n  }\n  if (\n    state.version !== 1 ||\n    state.invoiceId !== invoice.id ||\n    state.moneySnapshotId !== invoice.moneySnapshotId ||\n    state.currency !== invoice.currency ||\n    state.grossMinor !== invoice.totalAmount ||\n    state.mapping.customerRef !== invoice.customerExternalId ||\n    !Array.isArray(state.steps) ||\n    !Array.isArray(state.releases) ||\n    !Array.isArray(state.credits) ||\n    !Array.isArray(state.refunds)\n  )\n    reject('Retention provider source identity changed');\n  const retention = parseInvoiceRetention(invoice.retentionStateJson);\n  if (!retention) reject('Provider retention agreement is missing');\n  const { releases: _releases, ...agreement } = retention;\n  if (state.retentionAgreementHash !== hash(agreement))\n    reject('Provider retention agreement changed');\n  return state;\n}\n/** Read-only review of the exact retained document; generic export stays blocked.\n * The host supplies authorization, and every read stays on the caller's executor.\n */\nexport async function loadRetainedInvoiceAccountingSnapshot(\n  input: Omit<FrozenInvoiceAccountingInput, 'mapping'>,\n) {\n  if (!input.tenantId || getTenantId() !== input.tenantId)\n    reject('Retained accounting review requires its active tenant');\n  return withDocumentMoneyTransaction(input.db, async (tx) => {\n    await lockTenantMoneyRuntime(tx, input.tenantId);\n    const { invoice } = await lockAndReloadInvoice(\n      tx,\n      input.invoiceId,\n      input.tenantId,\n    );\n    const retention = parseInvoiceRetention(invoice.retentionStateJson);\n    if (\n      !retention ||\n      retention.retainedMinor <= 0 ||\n      invoice.kind !== 'invoice' ||\n      invoice.moneyAuthority === 'historical'\n    )\n      reject(\n        'Retained accounting review requires a calculated retained invoice',\n      );\n    readRetainedInvoiceAccountingState(invoice);\n    return withRetentionAccountingAuthority(\n      input.tenantId,\n      input.invoiceId,\n      () => loadFrozenInvoiceAccountingSnapshot({ ...input, db: tx }),\n    );\n  });\n}\n/** Validate reviewed realm item/tax mapping without creating a provider operation. */\nexport async function toRetainedInvoiceAccountingInput(\n  input: FrozenInvoiceAccountingInput,\n) {\n  const snapshot = await loadRetainedInvoiceAccountingSnapshot(input);\n  return mapFrozenAccountingSnapshot(\n    snapshot.document,\n    input.mapping,\n  ) as AccountingInvoiceInput;\n}\ntype RetainedCreditReviewScope = Omit<\n  FrozenInvoiceAccountingInput,\n  'mapping'\n> & {\n  creditInvoiceId: string;\n};\nasync function reviewRetainedCredit<T>(\n  input: RetainedCreditReviewScope,\n  read: (scope: Omit<FrozenInvoiceAccountingInput, 'mapping'>) => Promise<T>,\n): Promise<T> {\n  if (!input.tenantId || getTenantId() !== input.tenantId)\n    reject('Retained credit review requires its active tenant');\n  return withDocumentMoneyTransaction(input.db, async (tx) => {\n    // The existing owning reader proves the original calculated retained invoice.\n    const original = await loadRetainedInvoiceAccountingSnapshot({\n      ...input,\n      db: tx,\n    });\n    const { invoice: credit } = await lockAndReloadInvoice(\n      tx,\n      input.creditInvoiceId,\n      input.tenantId,\n    );\n    if (\n      credit.kind !== 'credit_note' ||\n      credit.creditedInvoiceId !== input.invoiceId ||\n      credit.customerId !== original.document.customerId ||\n      credit.currency !== original.document.currency ||\n      credit.moneyAuthority === 'historical'\n    )\n      reject(\n        'Retained credit review requires its exact calculated source lineage',\n      );\n    return withRetentionAccountingAuthority(\n      input.tenantId,\n      input.invoiceId,\n      () =>\n        read({\n          db: tx,\n          tenantId: input.tenantId,\n          invoiceId: input.creditInvoiceId,\n        }),\n    );\n  });\n}\n/** Read an issued retained-first credit without permitting generic credit export. */\nexport function loadRetainedCreditAccountingSnapshot(\n  input: RetainedCreditReviewScope,\n) {\n  return reviewRetainedCredit(input, loadFrozenInvoiceAccountingSnapshot);\n}\n/** Map a retained-first credit using the existing frozen reader's realm/lineage checks. */\nexport function toRetainedCreditAccountingInput(\n  input: RetainedCreditReviewScope & {\n    mapping: QuickBooksFrozenInvoiceMapping;\n  },\n): Promise<CreditMemoInput> {\n  return reviewRetainedCredit(input, async (scope) => {\n    // The owning review above proves credit_note; the legacy generic converter's\n    // return declaration names InvoiceInput for both runtime document variants.\n    return (await toFrozenInvoiceAccountingInput({\n      ...scope,\n      mapping: input.mapping,\n    })) as unknown as CreditMemoInput;\n  });\n}\n\nasync function locked<T>(\n  input: Scope,\n  operation: (\n    invoice: Invoice,\n    state: RetainedInvoiceAccountingState | null,\n  ) => Promise<T>,\n): Promise<T> {\n  return withDocumentMoneyTransaction(input.db, async (tx) => {\n    await lockTenantMoneyRuntime(tx, input.tenantId);\n    const { invoice } = await lockAndReloadInvoice(\n      tx,\n      input.invoiceId,\n      input.tenantId,\n    );\n    return operation(invoice, readRetainedInvoiceAccountingState(invoice));\n  });\n}\nasync function save(invoice: Invoice, state: RetainedInvoiceAccountingState) {\n  invoice.retentionAccountingStateJson = JSON.stringify(state);\n  await invoice.saveDerived(DOCUMENT_MONEY_WRITE);\n}\nfunction refreshStatus(state: RetainedInvoiceAccountingState) {\n  state.status =\n    state.steps.every((step) => step.status === 'confirmed') &&\n    state.releases.every((event) => event.committed) &&\n    state.credits.every((event) => event.committed) &&\n    state.refunds.every((event) => event.committed)\n      ? 'ready'\n      : 'pending';\n}\nfunction requireReady(\n  state: RetainedInvoiceAccountingState | null,\n): RetainedInvoiceAccountingState {\n  if (\n    !state ||\n    state.status !== 'ready' ||\n    state.steps.some((s) => s.status !== 'confirmed')\n  )\n    reject(\n      'Retention provider bundle requires reconciliation before a new operation',\n    );\n  return state;\n}\nfunction requestId(state: RetainedInvoiceAccountingState, key: string) {\n  return `smrt_ret_${hash([state.invoiceId, state.moneySnapshotId, state.mapping.realmId, state.mapping.environment, key]).slice(0, 40)}`;\n}\nfunction source(invoice: Invoice, state: RetainedInvoiceAccountingState) {\n  if (!invoice.externalId || invoice.externalProvider !== 'quickbooks')\n    reject('Retention needs a reconciled provider invoice');\n  return {\n    type: 'Invoice' as const,\n    id: invoice.externalId,\n    customerRef: state.mapping.customerRef,\n    evidenceRef: state.moneySnapshotId,\n  };\n}\nasync function executeStep(\n  input: Scope,\n  key: string,\n  make: (\n    invoice: Invoice,\n    state: RetainedInvoiceAccountingState,\n  ) => QuickBooksReceivableRequest,\n) {\n  return executeAccountingStep(\n    {\n      locked: (operation) => locked(input, operation),\n      save,\n      provider: input.provider.receivableTransfers!,\n    },\n    key,\n    make,\n  );\n}\n/** Export unchanged gross/tax, then reclassify and apply its exact retained amount. */\nexport async function syncRetainedInvoiceToAccounting(\n  input: SyncRetainedInvoiceToAccountingInput,\n): Promise<RetainedInvoiceAccountingState> {\n  principal(input);\n  text(input.requestId, 'Retention request');\n  text(input.evidenceRef, 'Retention evidence');\n  date(input.effectiveOn, 'Retention effective date');\n  await input.provider.receivableTransfers!.verifyMapping(input.mapping);\n  await locked(input, async (invoice, state) => {\n    if (\n      input.mapping.realmId !== input.invoiceMapping.realmId ||\n      input.mapping.environment !== input.invoiceMapping.environment ||\n      input.mapping.currency !== invoice.currency ||\n      input.mapping.customerRef !== invoice.customerExternalId\n    )\n      reject(\n        'Retention mapping differs from frozen invoice provider authority',\n      );\n    if (state) {\n      if (\n        hash([\n          state.requestId,\n          state.evidenceRef,\n          state.effectiveOn,\n          state.mapping,\n          state.invoiceMapping,\n        ]) !==\n        hash([\n          input.requestId,\n          input.evidenceRef,\n          input.effectiveOn,\n          input.mapping,\n          input.invoiceMapping,\n        ])\n      )\n        reject('Retention provider contract is immutable');\n      return;\n    }\n    if ('moneyAuthority' in invoice && invoice.moneyAuthority === 'historical')\n      reject(\n        'Historical source-owned invoices require an explicit reconciled provider authority contract; original journals cannot be duplicated',\n      );\n    const retention = parseInvoiceRetention(invoice.retentionStateJson);\n    if (\n      !retention ||\n      retention.retainedMinor <= 0 ||\n      retention.releases.length ||\n      invoice.creditedAmount ||\n      invoice.amountPaid ||\n      !invoice.moneySnapshotId ||\n      invoice.kind !== 'invoice' ||\n      [\n        InvoiceStatus.DRAFT,\n        InvoiceStatus.CANCELLED,\n        InvoiceStatus.WRITTEN_OFF,\n      ].includes(invoice.status) ||\n      invoice.externalId ||\n      invoice.externalProvider ||\n      invoice.accountingSyncStateJson ||\n      invoice.collectionMethod ||\n      invoice.providerTaxAmount\n    )\n      reject(\n        'Initial provider retention requires an issued, uncredited, unpaid, unreleased host-owned retained invoice',\n      );\n    const { releases: _releases, ...agreement } = retention;\n    state = {\n      version: 1,\n      invoiceId: input.invoiceId,\n      moneySnapshotId: invoice.moneySnapshotId,\n      requestId: input.requestId,\n      evidenceRef: input.evidenceRef,\n      effectiveOn: input.effectiveOn,\n      currency: invoice.currency,\n      grossMinor: invoice.totalAmount,\n      retainedMinor: retention.retainedMinor,\n      retentionAgreementHash: hash(agreement),\n      mapping: structuredClone(input.mapping),\n      invoiceMapping: structuredClone(input.invoiceMapping),\n      status: 'pending',\n      steps: [],\n      releases: [],\n      credits: [],\n      refunds: [],\n    };\n    await save(invoice, state);\n  });\n  await withRetentionAccountingAuthority(input.tenantId, input.invoiceId, () =>\n    syncFrozenInvoiceToAccounting({ ...input, mapping: input.invoiceMapping }),\n  );\n  const withheld = await executeStep(input, 'withhold', (invoice, state) =>\n    prepareQuickBooksReceivableRequest({\n      kind: 'withhold',\n      mapping: state.mapping,\n      source: source(invoice, state),\n      requestId: requestId(state, 'withhold'),\n      effectiveOn: state.effectiveOn,\n      evidenceRef: state.evidenceRef,\n      amountMinor: state.retainedMinor,\n    }),\n  );\n  await executeStep(input, 'withhold-application', (invoice, state) =>\n    prepareQuickBooksReceivableRequest({\n      kind: 'application',\n      mapping: state.mapping,\n      source: source(invoice, state),\n      requestId: requestId(state, 'withhold-application'),\n      effectiveOn: state.effectiveOn,\n      evidenceRef: state.evidenceRef,\n      amountMinor: state.retainedMinor,\n      debit: { type: 'Invoice', id: invoice.externalId },\n      credit: { type: 'JournalEntry', id: withheld.externalId },\n    }),\n  );\n  return locked(input, async (invoice, state) => {\n    if (!state) reject('Missing retained provider state');\n    if (\n      state.steps.some((step) => step.status !== 'confirmed') ||\n      state.releases.some((release) => !release.committed)\n    )\n      reject('Another retention operation is unfinished');\n    refreshStatus(state);\n    await save(invoice, state);\n    return state;\n  });\n}\n/** Release date is provider TxnDate; dueOn remains explicit host collection policy. */\nexport async function releaseRetainedInvoiceToAccounting(\n  input: ReleaseRetainedInvoiceToAccountingInput,\n): Promise<RetainedInvoiceAccountingState> {\n  principal(input);\n  validateRetentionEvidence(input);\n  date(input.effectiveOn, 'Release effective date');\n  date(input.dueOn, 'Release due date');\n  if (!Number.isSafeInteger(input.amountMinor) || input.amountMinor <= 0)\n    reject('Release amount or due date is invalid');\n  const key = `release:${input.requestId}`;\n  await locked(input, async (invoice, state) => {\n    if (!state) reject('Retention provider contract is missing');\n    const prior = state.releases.find((r) => r.requestId === input.requestId);\n    const release: Release = {\n      requestId: input.requestId,\n      policyVersion: input.policyVersion,\n      evidenceRef: input.evidenceRef,\n      actorId: input.actorId,\n      reason: input.reason,\n      amountMinor: input.amountMinor,\n      effectiveOn: input.effectiveOn,\n      dueOn: input.dueOn,\n      stepKey: key,\n      committed: false,\n    };\n    if (prior) {\n      if (hash({ ...prior, committed: false }) !== hash(release))\n        reject('Release request identity reused with changed facts');\n      return;\n    }\n    requireReady(state);\n    if (\n      !invoice.updated_at ||\n      new Date(invoice.updated_at).toISOString() !==\n        new Date(input.expectedUpdatedAt).toISOString()\n    )\n      reject('Stale retention release revision');\n    if (\n      invoice.creditedAmount !==\n      state.credits\n        .filter((c) => c.committed)\n        .reduce((sum, c) => sum + c.grossMinor, 0)\n    )\n      reject(\n        'Provider retention credit adjustment must reconcile before release',\n      );\n    if (\n      input.amountMinor >\n      calculateInvoicePayable(invoice).retainedRemainingMinor\n    )\n      reject('Release exceeds retained capacity');\n    state.releases.push(release);\n    state.status = 'pending';\n    await save(invoice, state);\n  });\n  await executeStep(input, key, (invoice, state) =>\n    prepareQuickBooksReceivableRequest({\n      kind: 'release',\n      mapping: state.mapping,\n      source: source(invoice, state),\n      requestId: requestId(state, key),\n      effectiveOn: input.effectiveOn,\n      evidenceRef: input.evidenceRef,\n      amountMinor: input.amountMinor,\n    }),\n  );\n  return locked(input, async (invoice, state) => {\n    if (!state) reject('Retention provider contract is missing');\n    const release = state.releases.find((r) => r.requestId === input.requestId);\n    if (!release) reject('Release reservation disappeared');\n    if (!release.committed) {\n      if (\n        invoice.creditedAmount !==\n          state.credits\n            .filter((c) => c.committed)\n            .reduce((sum, c) => sum + c.grossMinor, 0) ||\n        input.amountMinor >\n          calculateInvoicePayable(invoice).retainedRemainingMinor\n      )\n        reject(\n          'Source capacity changed after provider release; reconciliation required',\n        );\n      const retention = parseInvoiceRetention(invoice.retentionStateJson)!;\n      retention.releases.push({\n        requestId: release.requestId,\n        policyVersion: release.policyVersion,\n        evidenceRef: release.evidenceRef,\n        actorId: release.actorId,\n        reason: release.reason,\n        amountMinor: release.amountMinor,\n        effectiveOn: release.effectiveOn,\n        recordedAt: new Date().toISOString(),\n      });\n      invoice.retentionStateJson = JSON.stringify(retention);\n      release.committed = true;\n    }\n    refreshStatus(state);\n    await save(invoice, state);\n    return state;\n  });\n}\nexport interface ReconcileRetainedAccountingStepInput extends Scope {\n  stepKey: string;\n  requestId: string;\n  attemptId: string;\n  confirmInterruptedOwnerStopped?: true;\n  outcome:\n    | { status: 'found'; externalId: string }\n    | { status: 'absent'; evidenceRef: string };\n}\n/** Unknown remote outcomes never reset on a guessed absence or an unobserved owner. */\nexport async function reconcileRetainedAccountingStep(\n  input: ReconcileRetainedAccountingStepInput,\n): Promise<RetainedInvoiceAccountingState> {\n  principal(input);\n  return reconcileAccountingStep(\n    {\n      locked: (operation) => locked(input, operation),\n      save,\n      provider: input.provider.receivableTransfers!,\n    },\n    input,\n  );\n}\n/** Reconcile the existing frozen invoice step using its established owner proof. */\nexport async function reconcileRetainedBaseInvoice(\n  input: ReconcileFrozenInvoiceAccountingInput & { provider: Provider },\n) {\n  principal(input);\n  await locked(input, async (_invoice, state) => {\n    if (!state || hash(state.invoiceMapping) !== hash(input.mapping))\n      reject('Retention base mapping differs');\n  });\n  return withRetentionAccountingAuthority(input.tenantId, input.invoiceId, () =>\n    reconcileFrozenInvoiceAccountingSync(input),\n  );\n}\n\nexport interface SyncRetainedCreditToAccountingInput extends Scope {\n  creditInvoiceId: string;\n  creditMapping: QuickBooksFrozenInvoiceMapping;\n  requestId: string;\n  evidenceRef: string;\n  effectiveOn: string;\n}\n/** Apply retained-first credit to the retained asset, then to the original due balance. */\nexport async function syncRetainedCreditToAccounting(\n  input: SyncRetainedCreditToAccountingInput,\n): Promise<RetainedInvoiceAccountingState> {\n  principal(input);\n  text(input.requestId, 'Credit adjustment request');\n  text(input.evidenceRef, 'Credit adjustment evidence');\n  date(input.effectiveOn, 'Credit adjustment date');\n  const reserved = await locked(input, async (invoice, state) => {\n    if (!state) reject('Retention provider contract is missing');\n    const credit = await (\n      await InvoiceCollection.create({ db: invoice.db })\n    ).get({ id: input.creditInvoiceId }, { cache: false });\n    if (\n      !credit ||\n      credit.tenantId !== input.tenantId ||\n      credit.creditedInvoiceId !== invoice.id ||\n      credit.kind !== 'credit_note' ||\n      !credit.moneySnapshotId ||\n      [InvoiceStatus.DRAFT, InvoiceStatus.CANCELLED].includes(credit.status) ||\n      credit.currency !== state.currency ||\n      credit.customerExternalId !== state.mapping.customerRef\n    )\n      reject(\n        'Credit adjustment requires its issued same-customer source credit',\n      );\n    if (\n      input.creditMapping.realmId !== state.mapping.realmId ||\n      input.creditMapping.environment !== state.mapping.environment\n    )\n      reject('Credit adjustment provider scope differs');\n    const prior = state.credits.find(\n      (c) =>\n        c.creditId === input.creditInvoiceId || c.requestId === input.requestId,\n    );\n    if (prior) {\n      if (\n        prior.creditId !== input.creditInvoiceId ||\n        prior.requestId !== input.requestId ||\n        prior.moneySnapshotId !== credit.moneySnapshotId ||\n        prior.grossMinor !== credit.totalAmount ||\n        prior.evidenceRef !== input.evidenceRef ||\n        prior.effectiveOn !== input.effectiveOn ||\n        hash(prior.mapping) !== hash(input.creditMapping)\n      )\n        reject('Credit adjustment identity reused with changed facts');\n      return structuredClone(prior);\n    }\n    requireReady(state);\n    const previousGross = state.credits.reduce(\n      (sum, c) => sum + c.grossMinor,\n      0,\n    );\n    if (previousGross + credit.totalAmount > invoice.creditedAmount)\n      reject('Provider credit exceeds issued source credit capacity');\n    const remainingRetained =\n      state.retainedMinor -\n      state.releases\n        .filter((r) => r.committed)\n        .reduce((sum, r) => sum + r.amountMinor, 0) -\n      state.credits.reduce((sum, c) => sum + c.retainedMinor, 0);\n    const retainedMinor = Math.min(remainingRetained, credit.totalAmount);\n    if (retainedMinor < 0 || retainedMinor > credit.creditedAmount)\n      reject('Retained-first credit exceeds its approved source allocation');\n    const next: CreditAdjustment = {\n      creditId: input.creditInvoiceId,\n      moneySnapshotId: credit.moneySnapshotId,\n      requestId: input.requestId,\n      evidenceRef: input.evidenceRef,\n      effectiveOn: input.effectiveOn,\n      grossMinor: credit.totalAmount,\n      retainedMinor,\n      appliedMinor: credit.creditedAmount - retainedMinor,\n      mapping: structuredClone(input.creditMapping),\n      committed: false,\n    };\n    state.credits.push(next);\n    state.status = 'pending';\n    await save(invoice, state);\n    return next;\n  });\n  const creditResult = await withRetentionAccountingAuthority(\n    input.tenantId,\n    input.invoiceId,\n    () =>\n      syncFrozenInvoiceToAccounting({\n        db: input.db,\n        tenantId: input.tenantId,\n        invoiceId: input.creditInvoiceId,\n        provider: input.provider,\n        mapping: input.creditMapping,\n      }),\n  );\n  const prefix = `credit:${input.requestId}`;\n  const creditSource = (state: RetainedInvoiceAccountingState) => ({\n    type: 'CreditMemo' as const,\n    id: creditResult.externalId,\n    customerRef: state.mapping.customerRef,\n    evidenceRef: reserved.moneySnapshotId,\n  });\n  if (reserved.retainedMinor > 0) {\n    const cancelled = await executeStep(\n      input,\n      `${prefix}:retention`,\n      (_invoice, state) =>\n        prepareQuickBooksReceivableRequest({\n          kind: 'release',\n          mapping: state.mapping,\n          source: creditSource(state),\n          requestId: requestId(state, `${prefix}:retention`),\n          effectiveOn: reserved.effectiveOn,\n          evidenceRef: reserved.evidenceRef,\n          amountMinor: reserved.retainedMinor,\n        }),\n    );\n    await executeStep(\n      input,\n      `${prefix}:retention-application`,\n      (_invoice, state) =>\n        prepareQuickBooksReceivableRequest({\n          kind: 'application',\n          mapping: state.mapping,\n          source: creditSource(state),\n          requestId: requestId(state, `${prefix}:retention-application`),\n          effectiveOn: reserved.effectiveOn,\n          evidenceRef: reserved.evidenceRef,\n          amountMinor: reserved.retainedMinor,\n          debit: { type: 'JournalEntry', id: cancelled.externalId },\n          credit: { type: 'CreditMemo', id: creditResult.externalId },\n        }),\n    );\n  }\n  if (reserved.appliedMinor > 0)\n    await executeStep(input, `${prefix}:due-application`, (invoice, state) =>\n      prepareQuickBooksReceivableRequest({\n        kind: 'application',\n        mapping: state.mapping,\n        source: creditSource(state),\n        requestId: requestId(state, `${prefix}:due-application`),\n        effectiveOn: reserved.effectiveOn,\n        evidenceRef: reserved.evidenceRef,\n        amountMinor: reserved.appliedMinor,\n        debit: { type: 'Invoice', id: invoice.externalId },\n        credit: { type: 'CreditMemo', id: creditResult.externalId },\n      }),\n    );\n  return locked(input, async (invoice, state) => {\n    if (!state) reject('Retention provider state is missing');\n    const credit = state.credits.find(\n      (c) => c.creditId === input.creditInvoiceId,\n    );\n    if (!credit) reject('Credit reservation disappeared');\n    credit.committed = true;\n    refreshStatus(state);\n    await save(invoice, state);\n    return state;\n  });\n}\n\nexport interface SyncRetainedRefundToAccountingInput extends Scope {\n  paymentId: string;\n  creditInvoiceId: string;\n  requestId: string;\n  evidenceRef: string;\n  effectiveOn: string;\n}\n/** Record an already settled local refund and consume its existing remote credit. No bank I/O. */\nexport async function syncRetainedRefundToAccounting(\n  input: SyncRetainedRefundToAccountingInput,\n): Promise<RetainedInvoiceAccountingState> {\n  principal(input);\n  text(input.requestId, 'Refund recording request');\n  text(input.evidenceRef, 'Refund settlement evidence');\n  date(input.effectiveOn, 'Refund effective date');\n  const reservation = await locked(input, async (invoice, state) => {\n    if (!state) reject('Retention provider contract is missing');\n    const credit = state.credits.find(\n      (c) => c.creditId === input.creditInvoiceId && c.committed,\n    );\n    if (!credit) reject('Refund requires its reconciled provider credit');\n    const payments = await PaymentCollection.create({ db: invoice.db }),\n      payment = await payments.get({ id: input.paymentId }, { cache: false });\n    const creditInvoice = await (\n      await InvoiceCollection.create({ db: invoice.db })\n    ).get({ id: input.creditInvoiceId }, { cache: false });\n    if (\n      !payment ||\n      !creditInvoice ||\n      payment.tenantId !== input.tenantId ||\n      payment.customerId !== invoice.customerId ||\n      payment.currency !== state.currency ||\n      payment.kind !== 'refund' ||\n      payment.status !== 'completed' ||\n      !payment.journalId ||\n      !payment.paidAt ||\n      !creditInvoice.externalId ||\n      creditInvoice.moneySnapshotId !== credit.moneySnapshotId\n    )\n      reject(\n        'Provider refund requires its completed same-customer local cash journal and source credit',\n      );\n    const allocations = await (\n      await PaymentAllocationCollection.create({ db: invoice.db })\n    ).findByPayment(input.paymentId);\n    if (\n      allocations.length !== 1 ||\n      allocations[0].invoiceId !== input.creditInvoiceId ||\n      allocations[0].amount !== payment.amount\n    )\n      reject(\n        'Refund recording requires one exact full source-credit allocation',\n      );\n    const fingerprint = hash([\n      payment.id,\n      payment.customerId,\n      payment.currency,\n      payment.amount,\n      payment.journalId,\n      new Date(payment.paidAt).toISOString(),\n      allocations[0].id,\n      allocations[0].amount,\n      credit.moneySnapshotId,\n    ]);\n    const next: RefundRecording = {\n      paymentId: input.paymentId,\n      creditId: input.creditInvoiceId,\n      requestId: input.requestId,\n      evidenceRef: input.evidenceRef,\n      effectiveOn: input.effectiveOn,\n      amountMinor: payment.amount,\n      paymentFingerprint: fingerprint,\n      committed: false,\n    };\n    const prior = state.refunds.find(\n      (r) => r.paymentId === input.paymentId || r.requestId === input.requestId,\n    );\n    if (prior) {\n      if (hash({ ...prior, committed: false }) !== hash(next))\n        reject('Refund recording identity reused with changed facts');\n      return { ...prior, externalCreditId: creditInvoice.externalId };\n    }\n    requireReady(state);\n    if (!state.mapping.cashAccountRef)\n      reject('Refund provider bank account must be explicitly reviewed');\n    const already = state.refunds\n      .filter((r) => r.creditId === input.creditInvoiceId)\n      .reduce((sum, r) => sum + r.amountMinor, 0);\n    if (\n      already + payment.amount >\n      credit.grossMinor - credit.retainedMinor - credit.appliedMinor\n    )\n      reject('Refund exceeds unapplied provider credit capacity');\n    if (payment.retentionAccountingBindingJson)\n      reject('Refund is already bound to a provider operation');\n    payment.retentionAccountingBindingJson = JSON.stringify({\n      invoiceId: input.invoiceId,\n      tenantId: input.tenantId,\n      requestId: input.requestId,\n      paymentFingerprint: fingerprint,\n    });\n    await withRetentionAccountingAuthority(\n      input.tenantId,\n      input.invoiceId,\n      () => payment.save(),\n    );\n    state.refunds.push(next);\n    state.status = 'pending';\n    await save(invoice, state);\n    return { ...next, externalCreditId: creditInvoice.externalId };\n  });\n  const prefix = `refund:${input.requestId}`;\n  const creditSource = (state: RetainedInvoiceAccountingState) => ({\n    type: 'CreditMemo' as const,\n    id: reservation.externalCreditId,\n    customerRef: state.mapping.customerRef,\n    evidenceRef: reservation.paymentFingerprint,\n  });\n  const journal = await executeStep(input, prefix, (_invoice, state) =>\n    prepareQuickBooksReceivableRequest({\n      kind: 'cash-refund',\n      mapping: state.mapping,\n      source: creditSource(state),\n      requestId: requestId(state, prefix),\n      effectiveOn: reservation.effectiveOn,\n      evidenceRef: reservation.evidenceRef,\n      amountMinor: reservation.amountMinor,\n    }),\n  );\n  await executeStep(input, `${prefix}:application`, (_invoice, state) =>\n    prepareQuickBooksReceivableRequest({\n      kind: 'application',\n      mapping: state.mapping,\n      source: creditSource(state),\n      requestId: requestId(state, `${prefix}:application`),\n      effectiveOn: reservation.effectiveOn,\n      evidenceRef: reservation.evidenceRef,\n      amountMinor: reservation.amountMinor,\n      debit: { type: 'JournalEntry', id: journal.externalId },\n      credit: { type: 'CreditMemo', id: reservation.externalCreditId },\n    }),\n  );\n  return locked(input, async (invoice, state) => {\n    if (!state) reject('Retention provider state disappeared');\n    const refund = state.refunds.find((r) => r.requestId === input.requestId);\n    if (!refund) reject('Refund reservation disappeared');\n    refund.committed = true;\n    refreshStatus(state);\n    await save(invoice, state);\n    return state;\n  });\n}\n\nexport interface ReconcileRetainedCreditAccountingInput extends Scope {\n  creditInvoiceId: string;\n  requestId: string;\n  attemptId: string;\n  confirmInterruptedOwnerStopped?: true;\n  outcome: ReconcileFrozenInvoiceAccountingInput['outcome'];\n}\n/** Resolve an interrupted credit-memo export before its retained-first applications resume. */\nexport async function reconcileRetainedCreditAccounting(\n  input: ReconcileRetainedCreditAccountingInput,\n) {\n  principal(input);\n  const mapping = await locked(input, async (_invoice, state) => {\n    const reserved = state?.credits.find(\n      (credit) => credit.creditId === input.creditInvoiceId,\n    );\n    if (!reserved)\n      reject('Retained credit has no approved provider reservation');\n    return structuredClone(reserved.mapping);\n  });\n  return withRetentionAccountingAuthority(input.tenantId, input.invoiceId, () =>\n    reconcileFrozenInvoiceAccountingSync({\n      ...input,\n      invoiceId: input.creditInvoiceId,\n      mapping,\n    }),\n  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