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docs(prd): ADC — accounting decision records, the ADR twin for the books

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Operator ask 2026-07-12: an ADR-equivalent for accounting so method
choices are consistent AND justifiable. Accounting scatters this across
permanence des méthodes (PCG 121-5), the annexe, the organisation doc
(PCG 911-3) and audit position memos; the ADC unifies them as one
lightweight versioned record: MADR-lite + base légale/effective-dates/
annexe-impact fields, immutable once Accepted (supersede = the
permanence principle made structural), fiscal.yaml rules cite their
ADC (écriture → règle → ADC → base légale in four hops), annexe
generated from the register, acceptance human-only. Seeds adc-001..007
from decisions already made this exercice; two new obligation-table
rows (121-5, 911-3); expert-comptable agenda updated.

Co-Authored-By: Claude Fable 5 <[email protected]>
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arcodange
2026-07-12 14:22:10 +02:00
co-authored by Claude Fable 5
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commit 40da8893be
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@@ -22,6 +22,8 @@ Arcodange self-hosts Dolibarr, so it is not just a software *user* — it is the
| **Sequential numbering** of invoices | CGI art. 289 | Dolibarr owns the sequence (numbering masks); the linter rejects any manifest supplying a manual ref where Dolibarr must assign it; [T05](task-inventory.md#t05--client-invoice-issuance) guardrail. |
| **Retention** — 10 years commercial, 6 years fiscal | L.123-22 / LPF L.102 B | Daily backups with 10-year tiered retention, restore-tested ([T14](task-inventory.md#t14--backup--restore-verification)); GED attachment presence audited monthly. |
| **Copie fiable** for digitized paper originals | LPF A.102 B-2, arrêté 2017-03-22 | Mostly moot: sources are native PDFs/e-invoices. Any paper original is *kept* — the fleet never destroys paper; a copie-fiable process (PDF/A + fingerprint + timestamp) is deferred until paper volume justifies it. |
| **Permanence des méthodes** — rules and procedures applied consistently across exercices; departures justified | PCG art. 121-5 | The [ADC register](#accounting-decision-records-adc): every method choice is a record, immutable once Accepted — changes supersede with an impact note, never edit; `fiscal.yaml` rules cite their ADC; the annexe's « règles et méthodes » section is generated from the register. |
| **Accounting-organisation documentation** — a description of procedures and organisation sufficient to understand and control the processing system | PCG art. 911-3 | The agent-facing doc surface *is* it: AGENTS.md + SKILL.md + the atom registry + the ADC register + run journals — versioned in git, kept as long as the accounts they explain. |
| **Certified cash-register software** (inaltérabilité/sécurisation/conservation/archivage attested NF525 or editor certificate) | CGI art. 286-I-3° bis | **Not applicable today**: it binds *systèmes de caisse* (B2C payment recording); Arcodange is B2B-only. Dolibarr's **BlockedLog** module (chained, hash-linked event register — Dolibarr's answer to this law) is the cheap belt-and-braces anyway: evaluated on the sandbox first because enabling it is designed to be hard to undo. Re-scoped the day any B2C receipt appears. |
## The ledger grammar (production)
@@ -40,6 +42,33 @@ Forbidden regardless of who asks: editing or deleting a validated document, renu
The sandbox is deliberately **exempt**: rehearsals may create, mangle and wipe anything — its state is refreshed iso-prod on demand and never *is* the books. Exemption stops at the boundary: a manifest is linted against the production grammar **before** rehearsal, so the sandbox rehearses only what production would accept.
## Accounting decision records (ADC)
Software records its architectural choices in ADRs; accounting has the same need — **consistency you can justify** — but scatters it across instruments: the **permanence des méthodes** principle (PCG art. 121-5 — methods apply identically from one exercice to the next; departing requires justification), the **annexe** of the annual accounts (where règles et méthodes and any change of method are disclosed), the **organisation documentation** (PCG art. 911-3), and — in audit practice — the *accounting position memo* (one memo per significant judgment, kept for the auditor). None of these give a TPE a lightweight, versioned, per-decision artifact. The **ADC** (*décision comptable*) is that artifact: the house MADR-lite ADR discipline ([factory#22](https://gitea.arcodange.lab/arcodange-org/factory/issues/22)) plus the fields accounting demands.
**Home:** `fleet/profile/decisions/adc-NNN-<slug>.md` in the erp repo — next to `fiscal.yaml`, which the records justify (both are [erp#54](https://gitea.arcodange.lab/arcodange-org/erp/issues/54) deliverables).
**Format — MADR-lite + accounting fields:** Status (Proposed → Accepted → Superseded-by-NNN) · decided date + **`effective_from`/`effective_until`** (aligned with `fiscal.yaml` rules) · Context (the *fait générateur* — the transaction that forced a choice) · Decision · **Base légale & doctrine** (PCG / CGI / BOFiP / expert-comptable advice — the field tech ADRs don't need) · Alternatives rejected, with why · Consequences (accounts touched, annexe impact, downstream rules) · QA & validation (sandbox rehearsal, €-parity, expert review) · References (example écritures, issues).
**Four rules make it comptable:**
1. **Immutable once Accepted — supersede, never edit.** Permanence des méthodes made structural: a method change is a new ADC with an explicit impact note and an effective date (ideally an exercice boundary), never a silent drift.
2. **Every `fiscal.yaml` rule cites its ADC** (`decision: adc-NNN`). The machine-readable rule is the *what*; the ADC is the *why*. Run journals already cite the rule they applied, so the chain **écriture → règle → ADC → base légale** answers a vérificateur's « justifiez ce traitement » in four hops, identically every time ([challenges C6](challenges.md)).
3. **The annexe writes itself at close:** the « règles et méthodes » section is generated from the ADCs Accepted and in force during the exercice, plus any change of method with its impact note.
4. **Proposed ADCs are the expert-comptable agenda.** The periodic checkpoint reviews them; **acceptance is a human act**, journaled — an agent may draft an ADC (with sources), never Accept one.
**Seed register** — real decisions already made (to formalize) or pending (Proposed); first content of `fleet/profile/decisions/`:
| id | Decision | Status |
| --- | --- | --- |
| adc-001 | KM invoices under autoliquidation art. 259-1° CGI — no French VAT, CA3 box E2, invoice mention | to write — Accepted in practice since the first invoice |
| adc-002 | FX deltas on customer wires → 766/666 produits/charges financiers (payment recorded at invoice remaining; delta booked separately) | to write — applied in the 2026-07-11 regularization |
| adc-003 | AI/SaaS subscriptions expensed (6xx), never immobilized at current unit costs | to write — implicit today |
| adc-004 | Stay réel simplifié until the legal abolition; quarterly CA3 from 2027-01-01, no early opt-out | to write — Accepted in practice |
| adc-005 | Personal-card business expenses through the compte courant d'associé (455 lane) | to write — practiced; formalized with [erp#57](https://gitea.arcodange.lab/arcodange-org/erp/issues/57) |
| adc-006 | KM retainer currency & composition (USD multicurrency vs EUR-at-settlement; line structure) | **Proposed — blocks [erp#53](https://gitea.arcodange.lab/arcodange-org/erp/issues/53) wiring; operator input needed** |
| adc-007 | Capital-deposit entry path (1013; module compta vs paiement divers) | Proposed — awaits [erp#51](https://gitea.arcodange.lab/arcodange-org/erp/issues/51) findings |
## Dolibarr verifications (sandbox first)
Each of these runs on a fresh iso-prod checkpoint before any prod change; results land in [STATUS](STATUS.md):
@@ -54,4 +83,5 @@ Each of these runs on a fresh iso-prod checkpoint before any prod change; result
- FEC expectations for the first exercice (mid-January 2026 incorporation, close 2026-12-31) given the accounting-module timeline;
- whether adopting BlockedLog pre-emptively has any downside for a B2B-only SAS;
- confirmation that the PAF-by-architecture approach (journals + tx-id reconciliation + monthly packs) satisfies art. 289 VII documentation expectations for the export invoices.
- confirmation that the PAF-by-architecture approach (journals + tx-id reconciliation + monthly packs) satisfies art. 289 VII documentation expectations for the export invoices;
- review of the seed [ADC register](#accounting-decision-records-adc): confirm adc-001…005 as written, arbitrate the two Proposed (adc-006 retainer currency/composition, adc-007 capital-entry path), and confirm the generated-annexe approach is acceptable for the first exercice.