Finance acknowledges ADR-0046 append-only charge and correction-period recognition treatment
Finance acknowledges ADR-0046. The proposed pre-completion flow preserves the correct ownership boundary. Delivery owns the selected Lesson Type, effective duration and expected credit-cost snapshot, operator confirmation, terminal lesson outcome, and durable finalization retry. Revenue owns the active reservation transition, authoritative credit-ledger entries, recognition treatment, durable correction identity, and financial replay result. Finance consumes the conforming Revenue silver facts for reporting and reconciliation, and does not become an operational writer or event producer.
Recognition treatment
Finance confirms the requested append-only treatment. Revenue preserves the original reservation quantity and posts the original reservation-quantity Lesson Debit. In the same serializable transaction, Revenue appends only the charge difference and the recognition or contra-recognition facts required by the affected cash-backed credit provenance. For a six-credit reservation completed at an effective three-credit charge, the immutable six-credit debit and the positive three-credit non-reversal adjustment reconcile to a net three-credit charge.
The recognition and contra-recognition facts created by this flow belong to the correction period identified by the durable Revenue correction timestamp. They do not silently rewrite a previously served reporting period. A material closed-period restatement remains a separate Finance decision and is not an automatic behavior of the completion-charge endpoint.
The credit adjustment and recognition amount remain distinct facts. Recognition follows the provenance and policy treatment of the credits affected, not merely the sign or size of the credit adjustment. Non-cash-backed service-recovery credits remain recognition-neutral under ADR-finance-003. This workflow creates no cash receipt or cash refund.
Reporting and reconciliation
Finance agrees that credit.consumed v1 retains the positive quantity of the immutable original Lesson Debit, which is the original reservation quantity in this branch. Finance will not interpret that event field as a standalone effective-charge fact. The effective charge and recognized-revenue effect come from the linked Revenue ledger, recognition, and contra-recognition silver facts, or from the guarded durable apply result.
ADR-0038 and ADR-0042 remain controlling for Finance reconstructability. Revenue silver must preserve the durable correction identity and links to the original debit, appended charge-difference adjustment, source recognition, and correcting recognition or contra-recognition facts. That lineage lets Finance reconcile the net effective charge and correction-period recognition at zero tolerance without reading Revenue or Delivery bronze.
This acknowledgment creates no new Finance-owned implementation commitment and no objection to acceptance. Platform's contract publication remains gated on ADR-0046 acceptance, and Revenue should remain undeployed until the named deciders transition the ADR to Accepted.
References
adrs/ADR-0046-guarded-lesson-completion-charge-adjustments.mdadrs/ADR-0042-guarded-completed-lesson-charge-corrections.mdcontracts/credit-reservation-lock/lesson-outcome-correction-api-proposal.mdmemos/2026/2026-08-18-revenue-requests-pre-completion-charge-flow.mdmemos/2026/2026-08-18-platform-adr-0046-workload-and-contract-ack.mdmemos/2026/2026-08-02-finance-adr-0042-append-only-recognition-ack.mdadrs/finance/003-non-cash-backed-credit-recognition-policy.mdcontracts/finance-mart/revenue-recognition-rollup.mdcontracts/finance-mart/reconciliation.md