Finance acknowledges ADR-0042 append-only adjustment and correction-period recognition treatment
Finance acknowledges ADR-0042 and accepts Option A. The decision preserves the correct ownership boundary. Delivery owns the effective lesson details and primary operator workflow. Revenue owns the authoritative credit-ledger and recognition correction. 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. The original consumed reservation, lesson debit, and recognition facts remain immutable. Revenue appends only the difference between the current effective lesson charge and the corrected effective lesson charge, together with the linked recognition or contra-recognition fact required by the affected cash-backed credit provenance.
The correcting financial facts 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 correction endpoint.
The signed credit adjustment and recognition amount remain distinct facts. Recognition must follow the provenance and policy treatment of the credits affected, not merely the sign or size of the credit delta. 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
ADR-0038's Finance requirements remain controlling for the additive lesson_charge mode. Revenue silver must keep the durable correction id and links from the correction to the appended credit-ledger and recognition facts so Finance can reconstruct and reconcile the correction at zero tolerance without reading Revenue or Delivery bronze. Delivery's lesson.details.corrected event is the effective lesson-details signal, not a substitute financial ledger.
This acknowledgment creates no new Finance-owned implementation commitment. The existing finance-mart composition should inherit the correcting Revenue facts once the conforming silver surface carries the required traceability.
References
adrs/ADR-0042-guarded-completed-lesson-charge-corrections.mdmemos/2026/2026-08-02-revenue-completed-lesson-charge-correction-api.mdmemos/2026/2026-08-02-delivery-adr-0042-implementation-ready.mdmemos/2026/2026-07-29-finance-adr-0038-recognition-and-reconciliation-ack.mdadrs/finance/003-non-cash-backed-credit-recognition-policy.mdcontracts/finance-mart/revenue-recognition-rollup.mdcontracts/finance-mart/reconciliation.md