id = "arap-hand-control-posting-refused"
title = "A hand line on receivables is refused; one an earlier version wrote still reads right"
rule = "A line on a receivables or payables control account MUST carry its document, so a hand entry MUST be refused; an entry an earlier version wrote is replayed as it stands."
status = "CHOICE"
sources = [
  "plan/served.md 8.3.1 A-6 (the owner: hand entries to 1200 and 2000 are refused)",
  "plan/served.md D-45",
  "ASC 310-10 (receivables)",
  "ASC 405-20-40-1 (a liability is removed only when paid or released)",
]
tags = ["accrual", "book", "us", "receivables", "legacy"]

[setup]
currency = "USD"
fiscal_year_start = "01-01"
basis = "accrual"
rounding = "half-even"

[[setup.accounts]]
code = "1000"
name = "Checking"
type = "asset"

[[setup.accounts]]
code = "1200"
name = "Accounts Receivable"
type = "asset"

[[setup.accounts]]
code = "4000"
name = "Revenue"
type = "revenue"

# The invoice makes 1200 a control account: its balance is now its
# documents'. The work was billed and the income counted.
[[events]]
date = "2026-01-10"
description = "Survey work"
invoice = { customer = "Ridgeway Co", amount = "100.00" }

# A line an earlier version wrote by hand on 1200: this version's commands
# refuse one, but books that hold it must still read right, so it is
# posted as replay posts it.
[[events]]
date = "2026-01-15"
description = "Receivable entered by hand"
older = true
lines = [
  { account = "1200", side = "debit", amount = "50.00" },
  { account = "4000", side = "credit", amount = "50.00" },
]

# The same line written today is refused: no document carries it.
[[events]]
date = "2026-01-20"
description = "Another hand line"
refused = "untagged_control_line"
lines = [
  { account = "1200", side = "debit", amount = "25.00" },
  { account = "4000", side = "credit", amount = "25.00" },
]

[[expect]]
query = "balances"
as_of = "2026-12-31"
[expect.values]
"1000" = "0.00"
"1200" = "150.00"
"4000" = "150.00"

[[expect]]
query = "trial_balance"
as_of = "2026-12-31"
[expect.values]
"1000" = "0.00"
"1200" = "150.00"
"4000" = "-150.00"