NetForge/.planning/phases/03-operational-modules/03-02-SUMMARY.md

phase, plan, subsystem, tags, requires, provides, affects, tech-stack, key-files, key-decisions, patterns-established, duration, completed

phase	plan	subsystem	tags	requires	provides	affects	tech-stack	key-files	key-decisions	patterns-established	duration	completed
03-operational-modules	02	payments	prisma postgresql accounting double-entry collections remittances fifo zone-enforcement	phase provides 02-subscriber-and-billing-core Invoice model, AR account (1100), JournalEntryService, PaymentService FIFO pattern phase provides 03-01 Zone model, ZoneAssignment, getCollectorSubscribers zone scoping pattern	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)	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)	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	created modified 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 prisma/schema.prisma src/lib/prisma-tenant.ts src/lib/accounting/chart-of-accounts.ts	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)	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	11min	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

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Phase: 03-operational-modules Completed: 2026-03-05