---
id: adc-NNN
title: "<short decision title>"
status: Proposed              # Proposed -> Accepted -> Superseded-by-NNN
decided: null                 # date the operator Accepted (a human act - agents draft, never Accept)
effective_from: null          # aligned with the fiscal.yaml rules this record justifies; prefer an exercice boundary
effective_until: null         # null = in force until superseded
supersedes: null              # adc-NNN this record replaces, if any
superseded_by: null           # set on THIS record when a successor is Accepted (the only edit allowed after acceptance)
---

# adc-NNN — <title>

> Format: MADR-lite + accounting fields, per the PRD
> [compliance › ADC framework](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc).
> Status semantics: **agents draft, the operator Accepts — never the reverse.**
> Once Accepted (merged on main): **immutable — supersede, never edit**
> (permanence des méthodes, PCG art. 121-5). A method change is a new ADC with
> an explicit impact note and an effective date, ideally an exercice boundary.

## Context

The *fait générateur* — the transaction that forced a choice.

## Decision

The method chosen, stated so an agent can apply it mechanically.

## Base légale & doctrine

PCG / CGI / BOFiP / expert-comptable advice — every claim with its source.

## Alternatives rejected

Each alternative, with why it lost.

## Consequences

Accounts touched · annexe impact · downstream rules (fiscal.yaml rule ids).

## QA & validation

Sandbox rehearsal, euro-parity, expert review status.

## References

Example écritures, issues, PRD anchors.