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Finance & Accounting

The iCommerce engine carries a full double-entry finance layer alongside its commerce domains — general ledger, AP, AR, fixed assets, and ASC 606-style revenue recognition — all available over REST, the embedded accessor, both bindings, and as agent tools.
All monetary values cross the binding boundary as exact decimal strings (e.g. "30.01"), not floats. Do not parse them into a binary float before doing arithmetic.

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General ledger

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FX revaluation

Idempotent unrealized gain/loss revaluation of foreign-currency accounts at the as-of rate, posting a balanced adjusting entry to a configurable FX gain/loss account. Sign handling is correct for credit-normal accounts. Available on both SQLite and PostgreSQL.

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GL auto-posting

Config-gated and off by default. When enabled, posted depreciation periods and recognized revenue generate balanced, posted journal entries — depreciation expense to accumulated depreciation, and deferred revenue to sales revenue.

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Month-end close orchestration

One operation running depreciation posting → revenue recognition → FX revaluation → period close. It supports dry-run mode, per-step skip flags, and returns a structured per-step report with entry counts, totals, and warnings.
Per-item failures never abort the close. Read the per-step report rather than relying on an overall success flag.
Exposed via HTTP, the Node binding (generalLedger.closeMonth), and the close_month CLI tool. The admin console’s Close page runs a dry-run report first and requires a typed confirmation for the real close.

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Accounts payable

  • Bills with AP aging and status filters.
  • Payments with allocations, plus payment runs.
  • 3-way match — pure tolerance-based PO ↔ receipt ↔ bill matching at GET /ap/bills/{id}/three-way-match, computed on read.

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Accounts receivable

Aging, payment application, credit memos, write-offs, dunning, and statements. Collections activities can be recorded and listed, with a dunning-due queue at GET /ar/dunning/due.

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Fixed assets

A full asset register: lifecycle draft → in-service → disposed/written-off, straight-line and declining-balance depreciation schedules with an exact final-period plug, and disposal gain/loss. Available on SQLite and PostgreSQL with embedded accessors.

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Revenue recognition

ASC 606-style: contracts, performance obligations with allocation validation, and ratable, point-in-time, or milestone schedules with period recognition.
Two correctness fixes landed here that change output. generate_revenue_schedule could emit a negative final entry — a spurious revenue reversal — when per-period rounding rounded up; periods are now capped at the remaining amount. And run_period_close failed on contra-normal income-statement balances, such as a net FX gain on an expense-type gain/loss account; closing lines are now sign-aware, and periods with offsetting activity but zero net income close instead of erroring.Both were found by property-based tests. If you reconciled against earlier output, re-check it.

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Cycle counts

Full workflow draft → in-progress → completed, with transactional variance application to location inventory and cycle_count movement audit records.

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Domain events

Ten finance events are webhook-subscribable:
  • Fixed asset placed in service, disposed, written off
  • Depreciation posted
  • Revenue recognized
  • Revenue contract completed
  • Cycle count completed
  • 3-way-match variance detected
  • FX revaluation posted
  • Month-end close completed

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Purchase-order state machine

PurchaseOrderStatus::can_transition_to plus validate() are enforced in the store — illegal transitions now return validation errors rather than silently applying. Terminal-state guards also apply to transfer-order and inbound-shipment cancellation on both backends: received or already-cancelled documents can no longer be cancelled.

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Coverage

Roughly 140 REST endpoints cover this surface, all documented in OpenAPI with tags and validated by the spec test suite: Carts/checkout (10 endpoints) and backorders (5) round out the commerce side.