#128 docs(design): entity close & reconciliation control layer

[Anonymous]

Originally created by: grynn-in

Adds a design doc specifying the legal-entity close that must precede consolidation — the reconciliation controls that gate each entity's TB lock — built native to konsol (gold *_reconciliation models + doctypes + the konsol-exec plane).

What it covers

• Framing: konsol as the control + consolidation layer on top of D365 — reconcile → verify → lock → consolidate → report. Transactional close (depreciation, accruals, tax, payments) stays in D365; konsol owns the reconciliations, the lock, and consolidation.
• The two-place concepts made explicit: FX revaluation (entity, gold_fx_revaluation) vs translation (consolidation, gold_consolidated_trial_balance); IC operational reconciliation (entity) vs elimination (consolidation, gold_ic_eliminations).
• Full entity-close control checklist with current status — what exists (FX reval, allocations, variance, IC elimination, topside adjustments) vs the gaps (bank rec, payment rec, AP/AR & inventory/FA tie-out, operational IC rec, and the per-entity lock/sign-off gate).
• Requirements: common recon-result shape (gateable/drillable), new Airbyte sub-ledger streams (VendTrans/CustTrans, settlements, bank feed), entity-close lock gating, an exec-plane Entity Close domain, and K.EPM exposure of exceptions.
• Phased roadmap: AP/AR control-account tie-out first (least new data), then lock gating, then payment/IC recs, then bank rec.

Notes

• mkdocs build --strict passes; adds a Close subsection to the Design Documents nav.
• Complements the exec-plane redesign (konsol [#78]) and CSRF fix (konsol [#79]). No code — design only.
• insta_close explicitly out of scope (recs are native to konsol).

🤖 Generated with Claude Code

[Anonymous]

Ticket changed by: grynn-in

• status: open --> closed