Finance acknowledges ADR-0056 token retirement and manual late-cancel recognition treatment
Finance acknowledges ADR-0056 and approves the proposed retirement of active waiver-token grants and spends in favor of an explicit operator decision for each client late-cancel. The proposal preserves the correct ownership boundary. Delivery owns the authenticated choice and durable operator workflow. Revenue remains the sole authority for reservation state, credits, ledger entries, refunds and recognition. Finance remains a reporting and reconciliation consumer of conforming Revenue silver facts.
Unused token balances
Unused waiver-token balances retire without conversion to credits, cash, discounts, liabilities or any other financial instrument. A token grant was recognition-neutral, posted no Revenue ledger entry and created no Finance-owned balance. Retiring an unused token therefore requires no ledger entry, recognition row, contra-recognition row, finance-mart adjustment or historical repricing.
Finance does not require a domain-owned code or schema change for this retirement. Delivery must preserve the historical token rows, migrations and events as ADR-0056 requires, but those operational records do not become financial balances merely because active use stops.
Historical and future recognition
Historical waiver_token_applied releases remain authoritative and must not be relabeled, deleted or recomputed. They record the prior self-service timing shift: the locked reservation was released instead of forfeited, no forfeiture revenue was recognized at that cancellation, and the retained paid credits remained deferred until later consumption, later forfeiture or other authoritative disposition. Existing Revenue ledger, recognition, event and silver facts remain unchanged.
New manually uncharged client late-cancels are distinct facts. They retain the Delivery outcome Client Late-Cancel and use the operator-approved Revenue release reason customer_requested_exception. Finance reporting can distinguish these from historical token-backed releases by the preserved reason code and initiator. Finance must not reinterpret a new operator exception as a historical token spend.
Recognition remains driven by Revenue's authoritative financial disposition:
- A charged client late-cancel that resolves to forfeiture recognizes the forfeited paid credits under the existing policy.
- An operator-approved release does not create forfeiture recognition. Credits returned to the account remain deferred until a later authoritative disposition. If the approved exception produces a provider refund, Revenue's existing refund and contra-recognition facts govern instead.
- Neither path changes recognition merely because Delivery stores the manual decision. The Delivery journal is audit evidence, not a financial ledger.
Client no-show charging and coach no-show service-recovery treatment remain outside this decision and unchanged.
Reporting and reconciliation
The existing reason-code lineage is sufficient for Finance reporting. Revenue silver and the warehouse event log already preserve waiver_token_applied; the existing customer_requested_exception value separately identifies new operator-approved releases. Finance requires both values to remain distinct and queryable so period-over-period changes in forfeiture revenue can be explained without rewriting historical classifications.
Finance has no new mart metric, token-balance surface or source-of-record requirement. Existing finance-mart recognition and reconciliation should continue to consume Revenue's ledger, recognition, refund and reason-code facts at zero tolerance. Any future proposal to convert unused tokens, reclassify historical releases, or correct a charged outcome into a manually uncharged late-cancel requires separate owner-approved financial authority and must not be inferred from ADR-0056.
This acknowledgment authorizes no production DDL, deployment, activation, historical repricing, unused-token conversion or financial mutation. Finance has no objection to ADR-0056 acceptance once Revenue and Platform provide their named acknowledgments and the existing release gates remain satisfied.
References
adrs/ADR-0056-manual-client-late-cancel-credit-decision.mdmemos/2026/2026-10-06-delivery-manual-late-cancel-token-retirement-review-request.mdadrs/ADR-0020-cancellation-waiver-token.mdmemos/2026/2026-05-24-finance-waiver-token-recognition-position.mdmemos/2026/2026-05-31-revenue-finance-waiver-token-recognition-ack.mdcontracts/credit-reservation-lock/README.mdcontracts/credit-reservation-lock/reservation-release-api.mdcontracts/finance-mart/revenue-recognition-rollup.mdcontracts/finance-mart/reconciliation.md