--- phase: 03-operational-modules plan: "02" subsystem: payments tags: [prisma, postgresql, accounting, double-entry, collections, remittances, fifo, zone-enforcement] # Dependency graph requires: - phase: 02-subscriber-and-billing-core provides: Invoice model, AR account (1100), JournalEntryService, PaymentService FIFO pattern - phase: 03-01 provides: Zone model, ZoneAssignment, getCollectorSubscribers zone scoping pattern provides: - Collection model with FIFO invoice allocation and zone enforcement - CollectionAllocation model linking collections to invoices - Remittance model with two-party verification and variance tracking - Account 1030 Cash in Transit in ISP COA - CollectorService: recordCollection, voidCollection, getCollectionHistory - RemittanceService: createRemittance, verifyRemittance, listRemittances - CollectionReportService: getDailyCollectionSummary, getCollectorCollectionDetail - 6 API routes for collections, remittances, and collection reports - 26 integration tests (13 collector + 13 remittance) affects: - 03-04 (inventory or financial reporting phases that use collection totals) - 03-05 (any future financial dashboard reading 1030/1010 account balances) - Phase 5 reporting (collection→remittance chain feeds cash flow reports) # Tech tracking tech-stack: added: [] patterns: - "Two-phase cash tracking: 1030 (collector holds) → 1010 (office receives)" - "FIFO collection allocation: same pattern as PaymentService but DR 1030 (not 1010)" - "Variance-tolerant verification: non-blocking discrepancy recording" - "Zone enforcement throws on violation: same security boundary pattern as 03-01" key-files: created: - prisma/migrations/20260304234448_add_collections_remittances/migration.sql - src/lib/services/collector-service.ts - src/lib/services/remittance-service.ts - src/lib/services/collection-report-service.ts - src/app/api/collections/route.ts - src/app/api/collections/[id]/route.ts - src/app/api/collections/[id]/void/route.ts - src/app/api/remittances/route.ts - src/app/api/remittances/[id]/verify/route.ts - src/app/api/reports/collections/route.ts - src/lib/__tests__/collector-service.test.ts - src/lib/__tests__/remittance-service.test.ts modified: - prisma/schema.prisma - src/lib/prisma-tenant.ts - src/lib/accounting/chart-of-accounts.ts key-decisions: - "Collection JE uses 1030 Cash in Transit (not 1010 Cash on Hand) — cash is in collector's hands, not yet at office" - "Remittance verification JE: DR 1010 verifiedTotal, CR 1030 verifiedTotal — JE balanced using verifiedTotal on both sides; variance recorded on remittance record only (not in ledger)" - "Variance is non-blocking by design — any discrepancy is an audit record, not a system blocker" - "Collector balances derived from transactions — no stored balance field on collector or remittance" - "Zone enforcement throws (not empty return) on violation — matches 03-01 security boundary decision" - "Collection cleanup order: collectionAllocations → collections → invoiceLines → invoices → journalEntryLines → null reversesEntryId → journalEntries → zoneAssignments → subscribers → zones → servicePlans → accountingPeriods → accounts → users → tenant" - "withPermission HOF used for API routes (same pattern as ticket/zone routes — no direct getServerSession)" patterns-established: - "Cash flow chain: Subscriber pays Collector (1030 DR/1100 CR) → Collector remits to office (1010 DR/1030 CR)" - "Two-party verification: collector declares total (PENDING), office verifies with counted total (VERIFIED)" - "FIFO allocation for collections mirrors PaymentService FIFO — same pattern, different debit account" # Metrics duration: 11min completed: 2026-03-05 --- # Phase 3 Plan 02: Collector Field Collection and Remittance System Summary **Field cash collection system with FIFO allocation, zone enforcement, two-party remittance verification, and double-entry accounting chain: Collection DR 1030/CR 1100, Remittance DR 1010/CR 1030** ## Performance - **Duration:** 11 min - **Started:** 2026-03-04T23:43:21Z - **Completed:** 2026-03-04T23:54:44Z - **Tasks:** 2 completed - **Files modified:** 14 ## Accomplishments - Collection model with FIFO invoice allocation, zone enforcement, void/reversing JE - Remittance model with two-party verification, variance recording (non-blocking), verification JE - Account 1030 Cash in Transit added to ISP COA — completes the cash chain (1010/1020/1030) - 26 integration tests: FIFO ordering, zone enforcement throws, JE account code verification, void reversals, variance tests, double-verify rejection - 6 API routes following withPermission HOF pattern ## Task Commits Each task was committed atomically: 1. **Task 1: Collection/Remittance schema, 1030 account, migration, tenant scoping** - `0967fc2` (feat) 2. **Task 2: Collector service, remittance service, report service, APIs, and tests** - `a72aaa9` (feat) ## Files Created/Modified - `prisma/schema.prisma` - Added CollectionStatus, RemittanceStatus enums; Collection, CollectionAllocation, Remittance models - `prisma/migrations/20260304234448_add_collections_remittances/migration.sql` - Applied migration - `src/lib/accounting/chart-of-accounts.ts` - Added 1030 Cash in Transit between 1020 and 1100 - `src/lib/prisma-tenant.ts` - Added collection, collectionAllocation, remittance to TENANT_SCOPED_MODELS with 12-operation extension blocks - `src/lib/services/collector-service.ts` - recordCollection (zone enforcement + FIFO + DR 1030/CR 1100 JE), voidCollection, getCollectionHistory - `src/lib/services/remittance-service.ts` - createRemittance, verifyRemittance (DR 1010/CR 1030, non-blocking variance), listRemittances - `src/lib/services/collection-report-service.ts` - getDailyCollectionSummary, getCollectorCollectionDetail - `src/app/api/collections/route.ts` - POST/GET /api/collections - `src/app/api/collections/[id]/route.ts` - GET /api/collections/[id] - `src/app/api/collections/[id]/void/route.ts` - POST /api/collections/[id]/void - `src/app/api/remittances/route.ts` - POST/GET /api/remittances - `src/app/api/remittances/[id]/verify/route.ts` - POST /api/remittances/[id]/verify - `src/app/api/reports/collections/route.ts` - GET /api/reports/collections - `src/lib/__tests__/collector-service.test.ts` - 13 integration tests - `src/lib/__tests__/remittance-service.test.ts` - 13 integration tests ## Decisions Made - Collection JE uses 1030 (not 1010) — cash is in collector's hands until remitted - Remittance JE uses verifiedTotal on both DR 1010 and CR 1030 sides to keep it balanced; variance is an audit field on the remittance record, not a ledger entry - Variance is non-blocking by design — ISP operations require flexibility in cash handling - Collector balances derived from transaction log — no stored balance field - Zone enforcement throws on violation (matches 03-01 security boundary decision) ## Deviations from Plan None — plan executed exactly as written. ## Issues Encountered None — tests passed on first run, migration applied cleanly. ## User Setup Required None — no external service configuration required. ## Next Phase Readiness - Cash collection and remittance chain complete (1030 → 1010 in double-entry ledger) - Daily collection summary report available for management - Collector zone enforcement active and tested - Ready for Phase 3 remaining plans (inventory or financial dashboard) - Cleanup order documented in STATE.md for future test isolation --- *Phase: 03-operational-modules* *Completed: 2026-03-05*