1. ADC — the ADR twin for the books (operator ask 2026-07-12: "est-ce qu'on a l'équivalent des ADR en comptabilité ? je veux un framework").
Accounting already demands consistency-you-can-justify, but scatters it: permanence des méthodes (PCG art. 121-5), the annexe (règles et méthodes disclosure), the organisation documentation (PCG art. 911-3), and audit-practice position memos. None is a lightweight, versioned, per-decision artifact. The ADC (décision comptable) is: MADR-lite format + the fields accounting demands (base légale & doctrine, effective_from/until, accounts touched, annexe impact), living at erp fleet/profile/decisions/ next to the fiscal.yaml it justifies.
Four rules make it comptable: immutable-once-Accepted (supersede, never edit — permanence des méthodes made structural) · every fiscal.yaml rule cites its ADC (écriture → règle → ADC → base légale in four hops for any vérificateur question) · the annexe's règles-et-méthodes section is generated from the register at close · acceptance is human-only (agents draft, never Accept).
Seeded with 7 real decisions from this exercice (autoliquidation KM, FX→766/666, SaaS expensed, réel simplifié until abolition, CCA lane, + 2 Proposed: retainer currency adc-006 blocking erp#53, capital path adc-007 awaiting erp#51). Two new rows in the obligations table (121-5, 911-3); expert-comptable agenda updated.
2. STATUS polish from the cold-reader audit. The context-free resume-protocol test passed (picked erp#38, correct first command, skipped human-gated erp#46) and surfaced two doc gaps, both fixed: milestone due dates now inline in the phase tracker (the rule says "order by due date" — the dates were only on the forge), and an explicit lane arbitration rule (one session = one lane; orchestrators may fan out #38 ∥ #51 ∥ #41–44 — disjoint directories).
QA: scripts/prd_check.py — all links/anchors NONE BROKEN.
## What
**1. ADC — the ADR twin for the books** (operator ask 2026-07-12: "est-ce qu'on a l'équivalent des ADR en comptabilité ? je veux un framework").
Accounting already demands consistency-you-can-justify, but scatters it: *permanence des méthodes* (PCG art. 121-5), the *annexe* (règles et méthodes disclosure), the organisation documentation (PCG art. 911-3), and audit-practice *position memos*. None is a lightweight, versioned, per-decision artifact. The **ADC** (*décision comptable*) is: MADR-lite format + the fields accounting demands (**base légale & doctrine**, `effective_from/until`, accounts touched, annexe impact), living at erp `fleet/profile/decisions/` next to the `fiscal.yaml` it justifies.
Four rules make it *comptable*: immutable-once-Accepted (supersede, never edit — permanence des méthodes made structural) · every `fiscal.yaml` rule cites its ADC (**écriture → règle → ADC → base légale** in four hops for any vérificateur question) · the annexe's règles-et-méthodes section is *generated* from the register at close · **acceptance is human-only** (agents draft, never Accept).
Seeded with 7 real decisions from this exercice (autoliquidation KM, FX→766/666, SaaS expensed, réel simplifié until abolition, CCA lane, + 2 Proposed: retainer currency adc-006 blocking erp#53, capital path adc-007 awaiting erp#51). Two new rows in the obligations table (121-5, 911-3); expert-comptable agenda updated.
**2. STATUS polish from the cold-reader audit.** The context-free resume-protocol test **passed** (picked erp#38, correct first command, skipped human-gated erp#46) and surfaced two doc gaps, both fixed: milestone **due dates now inline** in the phase tracker (the rule says "order by due date" — the dates were only on the forge), and an explicit **lane arbitration** rule (one session = one lane; orchestrators may fan out #38 ∥ #51 ∥ #41–44 — disjoint directories).
QA: `scripts/prd_check.py` — all links/anchors NONE BROKEN.
🤖 Generated with [Claude Code](https://claude.com/claude-code)
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]>
The resume-protocol fresh-reader test (context-free subagent) passed
on substance (picked erp#38, correct first command, skipped the
human-gated erp#46) and surfaced two doc gaps: milestone due dates
were only on the forge (rule says order by due date), and nothing
arbitrated one-session-one-lane vs orchestrated fan-out. Both fixed;
#54 map entry now mentions the ADC register.
Co-Authored-By: Claude Fable 5 <[email protected]>
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What
1. ADC — the ADR twin for the books (operator ask 2026-07-12: "est-ce qu'on a l'équivalent des ADR en comptabilité ? je veux un framework").
Accounting already demands consistency-you-can-justify, but scatters it: permanence des méthodes (PCG art. 121-5), the annexe (règles et méthodes disclosure), the organisation documentation (PCG art. 911-3), and audit-practice position memos. None is a lightweight, versioned, per-decision artifact. The ADC (décision comptable) is: MADR-lite format + the fields accounting demands (base légale & doctrine,
effective_from/until, accounts touched, annexe impact), living at erpfleet/profile/decisions/next to thefiscal.yamlit justifies.Four rules make it comptable: immutable-once-Accepted (supersede, never edit — permanence des méthodes made structural) · every
fiscal.yamlrule cites its ADC (écriture → règle → ADC → base légale in four hops for any vérificateur question) · the annexe's règles-et-méthodes section is generated from the register at close · acceptance is human-only (agents draft, never Accept).Seeded with 7 real decisions from this exercice (autoliquidation KM, FX→766/666, SaaS expensed, réel simplifié until abolition, CCA lane, + 2 Proposed: retainer currency adc-006 blocking erp#53, capital path adc-007 awaiting erp#51). Two new rows in the obligations table (121-5, 911-3); expert-comptable agenda updated.
2. STATUS polish from the cold-reader audit. The context-free resume-protocol test passed (picked erp#38, correct first command, skipped human-gated erp#46) and surfaced two doc gaps, both fixed: milestone due dates now inline in the phase tracker (the rule says "order by due date" — the dates were only on the forge), and an explicit lane arbitration rule (one session = one lane; orchestrators may fan out #38 ∥ #51 ∥ #41–44 — disjoint directories).
QA:
scripts/prd_check.py— all links/anchors NONE BROKEN.🤖 Generated with Claude Code