accountingd Operator Guide

Operator guide for accountingd, the LF Massenkontokorrent: a tamper-evident double-entry ledger, SEPA and camt payment flows, Mahnwesen and Jahresabschluss.

On this page 16 sections

accountingd is the FI-CA equivalent for the retail billing stack, on port :9380: the customer Kontokorrent behind billingd's invoices — Offene Posten, dunning, the §§ 41f/41g EnWG Sperr-Sequenz, SEPA collection and payout, bank-statement import, the Jahresabschluss and period sealing.

Vocabulary: an account is keyed on a Marktlokation (MaLo vs MeLo); LF is the supplier whose books these are. An Abschlag is a monthly advance, the Jahresabschluss the annual settlement, Mahnwesen dunning (Mahnstufe 1–3, each with a Mahngebühr), a Sperrung the regulated disconnection of a defaulting customer, Festschreibung the irreversible closing of a period.

SEPA messages: pain.008 direct debit, pain.001 credit transfer, pain.007 creditor reversal, pain.002 bank status, camt.052/053/054 account reports, camt.055/029 recall and its answer.

The ledger is event-driven and idempotent: every posting carries an idempotency key (the CloudEvent id for inbound events), and an identical replay is a store-level no-op.

graph TB
    billingd["billingd :9280"]
    einsd["einsd :9180"]
    invoicd["invoicd :8280"]
    accountingd["accountingd :9380"]
    erp["ERP webhook"]
    makod["makod"]
    outputd["outputd :9880"]
    vertragd["vertragd :9780"]
    portald["portald :9480"]
    bank["Bank adapter"]

    billingd -->|"de.billing.rechnung.erstellt → RECHNUNG / STORNO"| accountingd
    einsd -->|"de.eeg.verguetung.berechnet → EEG_GUTSCHRIFT + pain.001"| accountingd
    einsd -->|"de.eeg.marktpraemie.berechnet → EEG_MARKTPRAEMIE"| accountingd
    invoicd -->|"de.invoic.receipt.settled → ZAHLUNG"| accountingd
    vertragd -->|"recipient of a Mahnung"| accountingd
    accountingd -->|"MAHNUNG document"| outputd
    accountingd -->|"paid Abschläge"| billingd
    accountingd -->|"de.accounting.*"| erp
    accountingd -->|"ORDERS 17115 / 17117"| makod
    accountingd -->|"pain.001"| bank
    bank -->|"pain.002, camt"| accountingd
    accountingd -->|"GET /kontoauszug"| portald

Ledger

The ledger is the doubleentry crate in the doubleentry schema of accountingd's database (applied by PgLedger::connect at startup): balanced by construction, an append-only BLAKE3 Merkle log with O(log n) proofs, period seals, open-item clearing and store-level idempotency. accountingd owns the chart of accounts (ledger::Chart); doubleentry owns the invariants.

Soll = Haben is enforced in the engine and by a deferred constraint trigger (§ 238 HGB).

Each Buchungsart is one entry with two legs: the customer's Kontokorrent (Kontokorrent:<lf_mp>:<malo>, the SKR 1400 Debitoren subledger) and a GL contra account. Money is i64 cents throughout; no f64 touches it.

`entry_type`	Kontokorrent	GL contra	Raised by
`RECHNUNG`	Debit	Erlöse (SKR 4000)	`de.billing.rechnung.erstellt`, `is_correction=false`
`STORNO`	by sign	Erlöse	the same event, `is_correction=true` (a Gutschrift is a negated Rechnung)
`GUTSCHRIFT`	Credit	Erlöse	operator `POST /buchen` only
`KORREKTUR`	by sign	Erlöse	operator `POST /buchen`
`ABSCHLAG`	Debit	Erhaltene Anzahlungen (SKR 03 1718 / SKR 04 3272)	the Abschlagslauf — a demand, not a receipt
`ABSCHLAG_VERRECHNUNG`	Credit	Erhaltene Anzahlungen	the settling invoice discharges the advances it deducted
`ZAHLUNG`	Credit	Bank (SKR 1200)	camt import, `de.invoic.receipt.settled`
`BANKRUECKLAST`	Debit	Bank	a returned direct debit
`SEPA_STORNO`	Debit	Bank	a pain.007 reversal
`MAHNGEBUEHR`	Debit	Mahnerlöse (SKR 4003)	dunning fee per Mahnstufe
`VERZUGSZINSEN`	Debit	Zinserträge (SKR 2650)	§ 288 BGB interest
`EEG_GUTSCHRIFT`	Credit	EEG-Aufwand	`de.eeg.verguetung.berechnet`
`EEG_MARKTPRAEMIE`	Credit	EEG-Aufwand	`de.eeg.marktpraemie.berechnet`
`JAHRESABSCHLUSS`	Debit (Erstattung)	Erstattungen	the annual settlement

ledger::ENTRY_TYPES is the single list: Chart::contra maps it and POST /buchen refuses anything outside it.

Balance is the signed Kontokorrent net — positive is debt, negative a credit balance. accounts.balance_ct is a read cache, set absolutely from the ledger after every post.

The Abschlag pair

An Abschlag is a demand for a part-payment on a supply not yet billed (§ 40 Abs. 1 EnWG, § 14 Abs. 5 UStG), booked against Erhaltene Anzahlungen, never against Bank:

Abschlagslauf   ABSCHLAG              Dr Kontokorrent  / Cr Erhaltene Anzahlungen
money arrives   ZAHLUNG               Cr Kontokorrent  / Dr Bank
Endrechnung     RECHNUNG (gross)      Dr Kontokorrent  / Cr Erlöse
   …the same    ABSCHLAG_VERRECHNUNG  Cr Kontokorrent  / Dr Erhaltene Anzahlungen

So an unpaid advance is an open receivable that reaches verzug_ct and the Mahnwesen; the payment is booked once, on the camt receipt; and the Endrechnung is booked gross, with the deduction it states (gesamtbrutto − zuZahlen) as the matching credit.

abschlag_forderungen records what a posting cannot: the USt rate each advance was raised at (§ 14 Abs. 5 Satz 2 UStG) and which invoice absorbed it. Whether it was received is the residual of its ledger entry after FIFO clearing. GET /api/v1/accounts/{malo_id}/abschlaege lists the received, unabsorbed advances a settling invoice may deduct, oldest first, with their rate.

Idempotency keys

Key	Written by
CloudEvent id	every inbound event
`ABSCHLAG-{malo}-{YYYY}-{MM}`	the Abschlagslauf
`mahngebuehr:{case_id}:{stufe}`	the dunning fee, per case
`interest:{malo}:{from}:{to}`	a § 288 BGB charge
`bank:{txn}`	every bank import
`jahresabschluss:{malo}:{year}`	the annual settlement
`manual:{uuid}`	`POST /buchen` without `reference_id`

The same key with different content is refused. POST /buchen is idempotent only when it carries a reference_id.

Endpoints

Every /api/v1/* route requires a JWT and a Cedar action — see Authorization. /webhook is signature-authenticated instead.

Method	Path	Description
`POST`	`/webhook`	Inbound CloudEvents (billingd, einsd, invoicd), Standard Webhooks signature
`GET/PUT`	`/api/v1/accounts/{malo_id}`	Account master data (IBAN, Abschlag, `billing_day`)
`GET`	`/api/v1/accounts/{malo_id}/balance`	Balance in ct; `overdue` / `credit` / `settled`
`GET`	`/api/v1/accounts/{malo_id}/ledger`	Movements, newest first, with `opening_ct`
`GET`	`/api/v1/accounts/{malo_id}/kontoauszug`	Statement for portald; `?from=&to=` returns `eroeffnungssaldo_ct` / `bewegung_ct` / `schlusssaldo_ct`
`GET`	`/api/v1/accounts/{malo_id}/open-items`	Offene Posten after clearing
`POST`	`/api/v1/accounts/{malo_id}/clear`	Run the FIFO Zahlungszuordnung
`POST`	`/api/v1/clearings/{clearing_id}/reset`	Release a mis-assigned clearing
`GET`	`/api/v1/trial-balance`	Summen- und Saldenliste (§ 238 HGB)
`PUT`	`/api/v1/accounts/{malo_id}/abschlag`	Change the monthly advance
`GET`	`/api/v1/accounts/{malo_id}/abschlaege`	Deductible advances with their USt rate (`?from=&to=`)
`GET/PUT`	`/api/v1/accounts/{malo_id}/vorauszahlung`	`rubo4e::current::Vorauszahlung` through the BO4E gate
`GET/PUT`	`/api/v1/accounts/{malo_id}/zahlungsinformation`	`rubo4e::current::Zahlungsinformation` through the gate; strict enums keep `zahlungsart` valid
`POST`	`/api/v1/accounts/{malo_id}/buchen`	Manual booking
`POST`	`/api/v1/accounts/{malo_id}/reconcile`	Compare `balance_ct` with the ledger; `?repair=true` resets it
`POST`	`/api/v1/accounts/{malo_id}/anonymize`	GDPR Art. 17 pseudonymization
`GET/POST`	`/api/v1/accounts/{malo_id}/interest-charges`	§ 288 BGB interest
`GET/POST`	`/api/v1/accounts/{malo_id}/payment-plans`	Zahlungsvereinbarungen
`GET/DELETE`	`/api/v1/payment-plans/{plan_id}`	One plan with its schedule; cancel
`PUT`	`/api/v1/accounts/{malo_id}/business-partner`	Link to a `kunden_nr`
`GET`	`/api/v1/business-partners/{kunden_nr}/accounts` · `/balance`	A partner's accounts; consolidated balance
`GET`	`/api/v1/aging`	Receivables in 0–30 / 31–60 / 61–90 / >90 day buckets
`GET`	`/api/v1/offene-posten`	Overdue accounts
`POST`	`/api/v1/periods/{period_id}/seal`	Festschreibung; body `{ "start", "end" }`
`GET`	`/api/v1/periods/seals`	Seal history, `chain_valid`, `sealed_through`
`GET`	`/api/v1/entries/{entry_id}/proof`	Merkle inclusion proof
`GET`	`/api/v1/periods/{period_id}/balance-proof`	Closing balance of a Kontokorrent in a sealed period (`?malo_id=&lf_mp_id=`)
`GET`	`/api/v1/entries/consistency-proof`	Append-only proof since `?since=<tree_size>`
`GET`	`/api/v1/dunning`	Open dunning cases
`POST`	`/api/v1/dunning/{account_id}/escalate`	Manual Mahnstufe
`POST`	`/api/v1/dunning/{id}/resolve`	Resolve a case
`POST`	`/api/v1/dunning/{id}/abwendung/angebot`	Record the Abwendungsvereinbarung offer (§ 41g Abs. 1 S. 2 EnWG)
`GET/POST`	`/api/v1/dunning/{id}/locks`	Mahnsperren: history; place one
`DELETE`	`/api/v1/dunning/locks/{lock_id}`	Lift one, with a reason
`GET`	`/api/v1/dunning/locks/review`	Open-ended locks (`?older_than_days=`)
`GET/POST`	`/api/v1/dunning/{id}/einwaende`	Forderungseinwände (§ 41f Abs. 3 S. 3–5 EnWG)
`POST`	`/api/v1/einwaende/{einwand_id}/erledigen`	Close an objection
`POST`	`/api/v1/sepa/mandates`	Register a mandate (IBAN mod-97)
`GET/DELETE`	`/api/v1/sepa/mandates/{mandate_id}`	Fetch; revoke
`GET`	`/api/v1/sepa/mandates/dormant`	Mandates at or near the 36-month dormancy limit
`POST`	`/api/v1/sepa/run`	Build and archive one pain.008; `409` if the date was dispatched
`GET`	`/api/v1/sepa/collections/{run_id}/entries`	What a run collected, with status
`POST`	`/api/v1/sepa/pain002`	Apply a pain.002 (payouts and collections, with VoP)
`POST`	`/api/v1/sepa/reversals`	pain.007 for a settled collection
`POST`	`/api/v1/sepa/recalls`	camt.055 for a submitted collection
`POST`	`/api/v1/sepa/camt029`	Apply the bank's answer to a recall
`POST`	`/api/v1/payments/import/camt053` · `camt054` · `camt052`	Bank statements
`POST`	`/api/v1/payments/import`	Flat JSON bank export
`GET`	`/api/v1/eeg/payouts` · `/{payout_id}`	EEG payout orders (`?status=`); one with its pain.001
`POST`	`/api/v1/eeg/payouts/run`	Build pain.001 for every unbatched `EEG_GUTSCHRIFT`
`PUT`	`/api/v1/eeg/payouts/{payout_id}/status`	Decoded pain.002 status (`ACCP`/`RJCT`/`CANC`)
`POST`	`/api/v1/jahresabschluss/{malo_id}`	Annual settlement (`?year=`, `?dry_run=true`)
`GET`	`/accountingd/metrics`	Ledger and dunning gauges
`GET`	`/health/live` · `/health/ready`	Liveness; readiness
`POST/GET`	`/mcp`	MCP Streamable HTTP

Manual booking

curl -X POST "http://accountingd:9380/api/v1/accounts/51238696012/buchen" \
  -H "Content-Type: application/json" \
  -d '{
    "entry_type":   "ZAHLUNG",
    "amount_ct":    -5000,
    "reference_id": "BANK-TXN-2026-07-10",
    "description":  "Überweisung Kunde (ausserhalb SEPA)"
  }'

entry_type is one of ledger::ENTRY_TYPES; positive amount_ct is a debit, negative a credit.

Vorauszahlung (§ 40 Abs. 1 EnWG)

curl -X PUT "http://accountingd:9380/api/v1/accounts/51238696012/vorauszahlung" \
  -H "Content-Type: application/json" \
  -d '{
    "_typ": "VORAUSZAHLUNG",
    "betrag": { "_typ": "BETRAG", "wert": "75.00", "waehrung": "EUR" },
    "gueltigkeit": { "_typ": "ZEITRAUM", "startdatum": "2026-08-01" }
  }'

This sets abschlag_ct = 7500 in the same write. Without a stored object the GET synthesises one from abschlag_ct.

Offene Posten and balance integrity

Every post records a FIFO Zahlungszuordnung in doubleentry's clearing register: open credits (payments, Abschläge, Gutschriften) against the oldest open debits (Einzelbewertung, § 252 Abs. 1 Nr. 4 HGB). open-items lists the debits with a residual above zero, oldest first:

{
  "malo_id": "51238696012",
  "balance_ct": 8500,
  "balance_eur": "85.00",
  "open_item_count": 2,
  "open_items": [
    { "entry_id": "…", "entry_type": "RECHNUNG", "amount_ct": 12000,
      "outstanding_ct": 4500, "booking_date": "2026-06-15",
      "document": "R2026-06-001" },
    { "entry_id": "…", "entry_type": "MAHNGEBUEHR", "amount_ct": 500,
      "outstanding_ct": 500, "booking_date": "2026-07-20",
      "document": null }
  ]
}

POST …/clear re-runs the match (a no-op when cleared); POST /clearings/{id}/reset releases a mis-assignment and keeps the record of it.

GET /api/v1/trial-balance gives Soll/Haben/Saldo per GL account with the Kontokorrent leaves aggregated into one Debitoren line; balanced: true holds by construction.

POST …/reconcile returns { is_consistent, cached_balance_ct, recomputed_balance_ct, drift_ct }; ?repair=true resets the cache from the ledger. Drift is not expected, because the cache is set absolutely.

GET /api/v1/aging buckets overdue accounts by the oldest unresolved dunning_cases.issued_at, falling back to accounts.updated_at.

Mahnwesen

graph LR
    trigger["verzug_ct > 0, oldest charge older<br/>than grace_days, no open case"]
    a1["Mahnstufe 1 + fee1 (€0)"]
    a2["Mahnstufe 2 + fee2 (€5.00)"]
    a3["Mahnstufe 3 + fee3 (€10.00)<br/>→ Sperr-Sequenz"]
    resolved["resolved"]
    trigger --> a1 -->|"due_date passed"| a2 -->|"due_date passed"| a3
    a1 & a2 & a3 -->|"paid"| resolved

With dunning_auto_enabled = true a daily worker escalates (idempotent through auto_dunning_runs) and then runs the Sperr-Sequenz. Its first step closes every open case whose account owes nothing and clears its §§ 41f/41g state, so a paid-up customer is never walked into disconnection. POST /api/v1/dunning/{account_id}/escalate is the manual override.

The Mahnung document. Every open case without a document is rendered as a MAHNUNG through outputd (outputd::document::mahnung::MahnungView) and queued on the customer's channels; the document id is stamped on the case.

Set outputd_url and vertragd_url: accountingd holds no customer master, and a case whose recipient cannot be resolved is not documented, because an unaddressed Mahnung is not Textform (§ 126b BGB). The Posten are the live open receivables after clearing; Verzugsschaden is on its own lines; the § 41f Abs. 1 threat block prints only once sperrandrohung_at is set.

Sperr-Sequenz

Payment-default disconnection of a Haushaltskunde follows §§ 41f/41g EnWG (consolidated version of 23.12.2025, BGBl. 2025 I Nr. 347). The daily worker calls sperr::run_sperr_sequence every cycle and advances each qualifying Mahnstufe-3 case one phase:

Phase	Trigger	Action	Basis
1. Sperrandrohung	Mahnstufe 3, both thresholds cleared, no lock	`de.accounting.sperrandrohung`; sets `sperrandrohung_at`	§ 41f Abs. 1
2. Sperrankündigung	`sperrandrohung_frist_days` (default 28) after the Androhung	`de.accounting.sperrankuendigung`; `geplantes_sperrdatum` = today + `sperrankuendigung_frist_werktage` (default 8) Werktage	§ 41f Abs. 5
3. Sperrauftrag	`geplantes_sperrdatum` reached	`gpke.sperrung.beauftragen` → ORDERS 17115 via makod; `de.accounting.sperrauftrag`	§ 41f
4. Entsperrauftrag	arrears settled, an Abwendungsvereinbarung accepted, or Schutzbedürftigkeit found	`gpke.entsperrung.beauftragen` → ORDERS 17117; `de.accounting.entsperrauftrag`	§ 41f Abs. 7

Phases 1 and 2 commit the state and the event in one transaction. Phase 3 marks the case before enqueueing, so a lost announcement is replayable and a second disconnection order is impossible. Phase 4 is a sweep because restoration is owed unverzüglich without the customer asking. Phases 3 and 4 are market messages: the NB answers with ORDRSP 19116/19117 and reports execution with IFTSTA 21039, tracked by the LF's gpke-sperrung-lf process.

Thresholds (§ 41f Abs. 3), re-checked at every phase. The case stays eligible only while both hold:

Satz 2: Zahlungsverzug ≥ sperrung_threshold_ct (default 100 EUR);
Satz 1: Zahlungsverzug ≥ 2× the monthly abschlag_ct, or, with no Abschlag, ≥ ⅙ of the last annual bill (jahresabschluss_runs.annual_bill_ct). With neither on record the case is excluded.

The Zahlungsverzug is accounts.verzug_ct: open debit residuals after clearing, less Verzugsschaden (Mahngebühren and Verzugszinsen), less open Forderungseinwände. It is refreshed absolutely on every posting, every objection and at the start of each run. Fees are excluded so the dunning cannot push a customer over the threshold it is measured against.

Notice content (§ 41f Abs. 6). Both notices carry the Grund and the expected sperrkosten_ct / entsperrkosten_ct (a Pauschale is permitted under § 41f Abs. 7 S. 2 if it does not exceed actual cost); the Androhung adds the § 41f Abs. 4 avoidance options. Unset costs announce a free disconnection.

Configuration gates. Without makod_url the sequence does not run (startup warning); makod_url without makod_api_key is a startup error. Without erp_webhook_url the notice phases pause, because the ERP renders and sends the letters, and nothing progresses to a Sperrauftrag (a warning every cycle).

The § 41g Abs. 3–6 Sozialhilfeträger flow is the ERP's, off the emitted events; the Abwendungsvereinbarung terms (zinsfrei, 6–18 months, 12–24 above 300 EUR) ride on de.accounting.abwendung.angeboten.

Mahnsperren

Every halt is a row in dunning_locks, account-scoped, with a ground, a validity and the operator who set it:

`grund`	Norm	Meaning
`abwendungsvereinbarung`	§ 41g Abs. 1 S. 10	Accepted in Textform before the disconnection; bars it
`schutzbeduerftigkeit`	§ 41f Abs. 2	Konkrete Gefahr für Leib oder Leben
`zahlungsaussicht`	§ 41f Abs. 1 S. 2	Hinreichende Aussicht auf Zahlung
`operator`	—	Operator decision; a note is required

Lifting with vereinbarung_gebrochen applies § 41g Abs. 1 S. 11: the Ankündigung state is cleared, so the sequence resumes with a fresh 8-Werktage announcement, and de.accounting.abwendung.gebrochen is emitted. Open-ended locks are allowed and listed by GET /api/v1/dunning/locks/review?older_than_days=90.

Forderungseinwände (§ 41f Abs. 3 S. 3–5)

Amounts kept out of the Verzug rather than halts — the sequence stops by itself when what remains falls below the thresholds:

`art`	Norm
`forderung_bestritten`	S. 3 — schlüssig bestritten, not titled
`preiserhoehung_bestritten`	S. 4
`schlichtung`	S. 5 — before a § 111b EnWG Schlichtungsverfahren
`ratenzahlung_nicht_faellig`	S. 3 — instalments not yet due

Recording or closing one refreshes verzug_ct immediately.

Verzugszinsen (§ 288 BGB)

curl -X POST "http://accountingd:9380/api/v1/accounts/51238696012/interest-charges" \
  -H "Authorization: Bearer $TOKEN" \
  -H "Content-Type: application/json" \
  -d '{
    "invoice_reference": "R2026-05-001",
    "principal_ct":      50000,
    "is_b2b":            false,
    "period_from":       "2026-06-15",
    "period_to":         "2026-07-15"
  }'

Customer	Rate	Basis
B2C	Basiszinssatz + 5 pp	§ 288 Abs. 1 BGB
B2B	Basiszinssatz + 9 pp	§ 288 Abs. 2 BGB

The Basiszinssatz (§ 247 BGB, announced by the Deutsche Bundesbank on 1 January and 1 July) is read from ecb_base_rates, seeded through 01.07.2026 (1.27 % from 01.07.2025, unchanged on 01.01.2026, 1.52 % from 01.07.2026); add later rates by SQL. A period without a seeded rate refuses the request. interest_ct = principal_ct × rate × days / 36500, integer only, booked as VERZUGSZINSEN; rate_segments itemises each rate in force across a Stichtag.

Payment plans

curl -X POST "http://accountingd:9380/api/v1/accounts/51238696012/payment-plans" \
  -H "Authorization: Bearer $TOKEN" \
  -H "Content-Type: application/json" \
  -d '{
    "total_ct":        30000,
    "installment_ct":  10000,
    "billing_day":     1,
    "first_due_date":  "2026-08-01",
    "dunning_case_id": "a1b2-...",
    "note":            "Customer agreed to payment plan #42"
  }'

The plan is created ACTIVE with ceil(total_ct / installment_ct) instalments, the last covering the remainder; installment_ct ≤ 0 is refused. DELETE /api/v1/payment-plans/{id} sets CANCELLED. The schema admits COMPLETED and DEFAULTED, but no code path sets either, and an ACTIVE plan does not halt the Sperr-Sequenz: record the instalments as a ratenzahlung_nicht_faellig Einwand or place a Mahnsperre.

Jahresabschluss (§ 40 Abs. 1 EnWG)

# Preview — POST like the commit; the route has no GET
curl -X POST "http://accountingd:9380/api/v1/jahresabschluss/51238696012?year=2025&dry_run=true"

# Commit
curl -X POST "http://accountingd:9380/api/v1/jahresabschluss/51238696012?year=2025"

{
  "malo_id":                  "51238696012",
  "year":                     2025,
  "rechnung_sum_ct":          120000,
  "abschlag_net_ct":          0,
  "zahlung_net_ct":           -108000,
  "verzugsschaden_ct":        0,
  "sonstige_ct":              0,
  "settlement_ct":            12000,
  "settlement_eur":           "120.00",
  "new_monthly_abschlag_ct":  10000,
  "action":                   "NACHZAHLUNG",
  "committed":                true,
  "ce_id":                    "jahresabschluss:51238696012:2025"
}

settlement_ct is the net of the year's whole Kontokorrent movement; the buckets partition it and sonstige_ct takes any kind they do not name.

Nachzahlung (> 0): no entry is written; the balance is the open receivable.
Erstattung (< 0): a clearing debit zeroes the credit and a pain.001 refund goes to the stored IBAN (de.accounting.erstattung.faellig); without an IBAN the credit is carried forward.

It is idempotent per (tenant, malo_id, year) (jahresabschluss_runs), resets abschlag_ct to the year's supply billing ÷ 12 (Verzugsschaden excluded), and emits de.accounting.jahresabschluss.abgeschlossen in the same transaction.

Annual worker (§ 40b Abs. 1 EnWG). jahresabschluss_auto_enabled = true settles the previous year for every account without a run row, through the same function, at most 500 accounts per daily pass, and not before jahresabschluss_start_day (default "02-01"): the settlement moves money, and § 40c Abs. 2 EnWG leaves six weeks to render the bill.

Festschreibung and audit proofs

Sealing a period (GoBD, § 146 AO, § 239 HGB) commits, as chained BLAKE3 Merkle roots, to the entries it contains and the cumulative closing balances by booking date. A backdated booking into a sealed period is refused; a correction books into an open period carrying its original date (§ 146 Abs. 4 AO).

curl -X POST "http://accountingd:9380/api/v1/periods/2026-01/seal" \
  -H 'content-type: application/json' \
  -d '{"start":"2026-01-01","end":"2026-01-31"}'
# → { "ledger", "period", "seal_hash", "tree_root", "tree_size",
#     "trial_balance_root", "trial_balance_size", "accounts_root",
#     "accounts_size", "entry_count", "prev_seal" }

curl "http://accountingd:9380/api/v1/periods/seals"
# → { count, chain_valid, sealed_through: "2026-01-31", seals:[…] }

sealed_through is a watermark: every date at or before the greatest sealed end date is closed, whether or not a period covers it. Seal in order and expect everything below the watermark to close at once. It is rebuilt from the period table at startup. Seals chain (chain_valid detects a removed or reordered one), name the ledger inside their hash, and publish every root with the size of its tree.

Question	Endpoint	Returns
Is this booking in the books?	`GET /entries/{entry_id}/proof`	`content_hash`, `tree_size`, `tree_root`, `verified`, `proof`
What did this customer owe at the balance-sheet date (§ 147 AO)?	`GET /periods/{id}/balance-proof?malo_id=&lf_mp_id=`	`balance_ct`, `debits_ct`, `credits_ct`, `verified`, `seal`, `sealed_balance`
Has the journal only been appended to?	`GET /entries/consistency-proof?since=<tree_size>`	`archived_size/root`, `current_size/root`, `verified`, `proof`

All three are O(log n) and verifiable without this service.

The balance proof bundles two proofs in sealed_balance that must be checked together: the balance sat in the sealed trial balance under an account handle, and that handle was bound to this Kontokorrent. Before answering, the service rebuilds the closing balance and fails if it does not reproduce the seal.
Nothing to prove has two answers, neither a zero balance: { "absent": true, "reason": "not_yet_registered" } (not on the books yet) and "no_row" (nameable, but nothing booked on or before the period's end).
The consistency proof refuses since=0: every log extends the empty tree, so it would verify against anything. Watch vacuous in the answer.

Bank statement import

Endpoint	Input	Use when
`/api/v1/payments/import/camt053`	camt.053 XML	End-of-day statement — the authoritative record, with closing balance
`/api/v1/payments/import/camt054`	camt.054 XML	Intraday notifications
`/api/v1/payments/import/camt052`	camt.052 XML	Intraday account report
`/api/v1/payments/import`	flat JSON array	No camt available

Prefer camt: EndToEndId, NtryDtls/Btch and return reasons do not survive flattening.

curl -X POST "http://accountingd:9380/api/v1/payments/import/camt053" \
  -H "Content-Type: application/xml" --data-binary @statement.xml

curl -X POST "http://accountingd:9380/api/v1/payments/import" \
  -H "Content-Type: application/json" \
  -d '[{ "iban": "DE89 3704 0044 0532 0130 00", "amount_eur": "155.42",
          "reference": "Rechnung R2026-06-001", "date": "2026-07-10",
          "bank_transaction_id": "NTRY-REF-20260710-001" }]'

Response: { "accepted", "deduplicated", "skipped", "unmatched", "malformed", "failed", "total" }. skipped is the sum of three:

	Meaning	Action
`malformed`	Bad IBAN, amount or date (`warn`)	Fix the export
`unmatched`	No account claims it (`warn`)	Reconcile by hand
`failed`	Lookup or ledger write errored (`error`)	Not applied — retry

Only BOOK entries post. INFO, PDNG and FUTR are counted not_booked; an append-only ledger cannot un-book a provisional entry.

Sign. camt is signed from the bank's side; sepa::bank_to_ledger_ct is the single negation every path uses. A row gives money back when it carries a return reason or debits the account.

Resolving the customer, strongest evidence first (matched_by records the rung): iban → end_to_end_id (a reference accountingd generated) → remittance_token (an exact Mandatsreferenz or MaLo-ID among whole tokens of the Verwendungszweck, matched against the generated sepa_mandates.mandatsref_norm, so MND 000123 and mnd000123 both find MND-000123).

A reference naming two customers resolves to nothing and counts unresolved — alert on it.

Batches. NtryDtls/Btch/PmtInfId is stored on bank_import_log and counted as batches_matched; a booking whose EndToEndId names a collection sets that entry SETTLED, or RETURNED for an R-transaction. Batches expand per TxDtls, reading the return reason per detail. Details that do not add up to the entry total are logged and returned as unreconciled_batches.

Deduplication is on bank_transaction_id (AcctSvcrRef, per detail by EndToEndId; otherwise a hash of iban|amount|date|reference), tenant-scoped in bank_import_log, so an intraday report and the evening camt.053 book once.

IBAN lookup uses iban_hash, a keyed BLAKE3 of the normalised IBAN under iban_hash_secret, so matching works when the IBAN column is encrypted. Without the secret the hash is unkeyed and a startup warning says so (dev only). Amounts parse with sepa::ct_from_eur_str, integer only.

SEPA

accountingd uses the sepa crate (0.7). Defaults are pain.008.001.08 and pain.001.001.09; pain008_schema / pain001_schema pin another (an unknown value is a startup error). Every message is validated before serialisation, and the crate's CI checks output against the ISO schemas and the Deutsche Kreditwirtschaft GBIC 5 subsets.

graph LR
    pain008["pain.008 /sepa/run"] --> entries["sepa_collection_entries"]
    pain002["pain.002 /sepa/pain002"] -->|EndToEndId| entries
    camt["camt.052/053/054"] -->|Btch/PmtInfId| entries
    entries --> pain007["pain.007 /sepa/reversals"]
    entries --> camt055["camt.055 /sepa/recalls"]
    camt029["camt.029 /sepa/camt029"] --> entries
    pain001["pain.001 EEG + Erstattung"] --> payouts["eeg_payout_orders"]
    pain002 -->|EndToEndId| payouts

Structured addresses — 15 November 2026

Version 1.1 of the 2025 SEPA rulebooks (in force since 5 October 2025) ends unstructured addresses on 15 November 2026; from then a scheme message must carry TwnNm and Ctry. pain.001.001.09 and pain.008.001.08 are mandatory since 19 November 2023.

Party	Element	Source
The operator	`Cdtr/PstlAdr` (pain.008, pain.007) · `Dbtr/PstlAdr` (pain.001)	`[creditor_address]`
A direct-debit customer	`Dbtr/PstlAdr` (pain.008)	`sepa_mandates.debtor_*`
A payee	`Cdtr/PstlAdr` (pain.001)	`accounts.addr_*` (BO4E `Zahlungsinformation` has no address)

A half-filled address is refused (AddressParts::to_postal_address); Ctry is checked against ISO 3166; the legacy DK schemas (pain.008.003.02, pain.001.003.03) carry no structured address, so it is dropped with a warning — move off them before the cut-over.

pain.008 direct debit

curl -X POST "http://accountingd:9380/api/v1/sepa/run" > batches.json

One message per collection date, one PmtInf group per SequenceType present (FRST, RCUR, FNAL, OOFF; PmtInfId = <MsgId>-<SEQ>) — the EPC SDD Core Rulebook § 3.8 separates FRST and RCUR. The XML is returned only after the run and its entries are archived; a date already dispatched answers 409, and the scheduler holds an advisory lock so one replica builds the day's batch.

{
  "run_id": "9f1c…",
  "msg_id": "DD-2026-07-25",
  "collection_date": "2026-07-25",
  "entry_count": 43,
  "total_ct": 320000,
  "groups": [
    { "sequence_type": "FRST", "payment_info_id": "DD-2026-07-25-FRST", "entry_count": 1,  "total_ct": 5000 },
    { "sequence_type": "RCUR", "payment_info_id": "DD-2026-07-25-RCUR", "entry_count": 42, "total_ct": 315000 }
  ],
  "xml": "<?xml version=\"1.0\"?>..."
}

creditor_id (Gläubiger-ID, EPC AT-02) is checked by sepa::validate_creditor_id and required; missing or invalid, or a missing or invalid creditor_iban, is 503.
Mandatsreferenz is the EndToEndId, ≤ 35 characters (registration check and DB CHECK).
Purp/Cd follows the account's Sparte from de.billing.rechnung.erstellt: ELEC, GASB, WTER, ENRG (district heating); STROM_UND_GAS emits none.
Ustrd is "Abschlag YYYY-MM"; the 140-character limit binds after transliteration.
A mandate moves from FRST to RCUR after its first collection (first_collected_at).

Pre-notification. A daily worker builds and dispatches the pain.008 sepa_pre_notification_days (default 14 calendar days, clamped to 1–60) before each billing_day and emits de.accounting.payment.due, which the ERP turns into the debtor's pre-notification (EPC SDD Core Rulebook). This is not the bank submission lead time.

Collection entries

`status`	Set by	From	Typical `status_reason`
`SUBMITTED`	pain.008	—	—
`SETTLED`	accepted pain.002 or a camt booking	`SUBMITTED`	—
`REJECTED`	pain.002 `RJCT` (never left the bank)	`SUBMITTED`	`AM04`
`RETURNED`	camt R-transaction	`SUBMITTED`, `SETTLED`	`MS03`
`REVERSED`	pain.007	`SUBMITTED`, `SETTLED`	`MD06`
`RECALLED`	accepted camt.055 via camt.029	`SUBMITTED`	`CNCL`

Each transition is guarded on its legal predecessors; a replayed or impossible one changes nothing and is logged. A pain.002 rejecting a whole file (matched on OrgnlMsgId) moves every SUBMITTED entry of the run to REJECTED. Entries hold no IBAN — it stays on sepa_mandates, so erasure works from one place. Regenerating a run for the same date replaces its entries.

pain.002 status report

curl -X POST "http://accountingd:9380/api/v1/sepa/pain002" \
  -H "Content-Type: application/xml" --data-binary @status-report.xml

About	Matched on	Effect
an EEG payout (pain.001)	`eeg_payout_orders.end_to_end_ref`	status, reason, `settled_at`, VoP outcome
a collection (pain.008)	`sepa_collection_entries.end_to_end_id`	`SETTLED` / `REJECTED` + `de.accounting.sepa.collection-rejected`

OrgnlEndToEndId or OrgnlInstrId is the key; a report naming neither is unmatched. A missing TxSts falls back to the group status; no status is not an acceptance; PDNG and verification statuses are not recorded as lifecycle steps. NbOfTxsPerSts is returned.

A rejected collection is not a Bankrücklastschrift: no money moved, so no BANKRUECKLAST is booked and the receivable stays open. A settled-then-returned collection arrives as a camt R-transaction (de.accounting.bankruecklast).

Verification of Payee (mandatory for euro credit transfers since 9 October 2025) arrives in the same pain.002 on a separate axis:

Code	`vop_outcome`	Meaning
`RCVC`	`MATCH`	Name matched
`RVMC`	`CLOSE_MATCH`	Actual name in `AddtlInf`, stored in `vop_name`
`RVNM`	`NO_MATCH`	Executing anyway shifts liability to the payer
`RVNA`	`NOT_APPLICABLE`	No answer, timeout (`AB11`) or PSP outside the scheme (`AG03`)
`RVCM`	group level	The file contains mismatches

Anything but a match emits de.accounting.payee.verification-mismatch.

camt.055 recall and pain.007 reversal

A recall asks the bank to stop a collection still SUBMITTED:

curl -X POST "http://accountingd:9380/api/v1/sepa/recalls" \
  -H "Content-Type: application/json" \
  -d '{ "run_id": "…", "reason_code": "UPAY", "end_to_end_ids": ["MND-4711", "MND-4712"] }'

reason_code is a CancellationReason5Code — UPAY (default), DUPL, AGNT, CURR, CUST, CUTA, TECH, FRAD. Without end_to_end_ids the whole message is recalled (GrpCxl). Nothing changes until the bank answers; debtor_agent_bic must be configured (503 otherwise).

The camt.029 is matched on RslvdCase/Id (an unknown case is 404): CNCL or all ACCR → RECALLED; RJCR leaves the collection; PDCR or an unknown outcome leaves the case open. Events: de.accounting.sepa.recall-requested, de.accounting.sepa.recall-resolved.

A reversal gives back a SETTLED collection:

curl -X POST "http://accountingd:9380/api/v1/sepa/reversals" \
  -H "Content-Type: application/json" \
  -d '{ "collection_entry_id": "…", "reason_code": "AM05" }'

reason_code is an ExternalReversalReason1Code, default MS02; AM05 duplicate collection, DUPL duplicate payment, CUST customer request. reversed_amount_ct reverses part, never more than collected.

OrgnlTxRef is restated from stored data (the DK subset requires it), one reversal per collection (unique index; a second is 409), a SEPA_STORNO re-opens the receivable, and an erased mandate makes a reversal impossible. It emits de.accounting.sepa.reversal-issued and is deliberately not an MCP tool.

Revoke a mandate (§ 58 ZAG) with DELETE /api/v1/sepa/mandates/{mandate_id}.

pain.001 — EEG payout (§ 25 EEG 2023)

On de.eeg.verguetung.berechnet accountingd books EEG_GUTSCHRIFT and, with [eeg] auto_payout = true, builds a pain.001 to the plant operator. The event carries bank_iban, bank_bic and zahlungsempfaenger from einsd's Einspeiser record; without them accountingd falls back to the account's zahlungsinformation. § 25 Abs. 1 EEG 2023 requires payment „unverzüglich nach Ende des Monats".

Mode	`[eeg] sepa_instant`	`LclInstrm`	Settlement
SCT Inst (EU Reg 2024/886)	`true`	`INST`	< 10 s
SCT	`false`	absent	D+1

The message version comes from pain001_schema; SCT Inst on pain.001.003.03 is refused (UnsupportedBySchema). ReqdExctnDt is always explicit.

created → pain001_xml stored
  └─ POST to bank_submit_url (if set) → pain002_status = PDNG
       ├─ ACCP → settled_at set
       └─ RJCT (reason_code) → de.accounting.eeg.payout.rejected; fix the IBAN and retry

curl "http://accountingd:9380/api/v1/eeg/payouts?malo_id=51238696012&year=2026&month=7"

curl -X POST "http://accountingd:9380/api/v1/eeg/payouts/run" \
  -H "Content-Type: application/json" \
  -d '{ "billing_year": 2026, "billing_month": 7, "instant_override": true }'

curl -X PUT "http://accountingd:9380/api/v1/eeg/payouts/a1b2c3d4-.../status" \
  -H "Content-Type: application/json" \
  -d '{ "status": "RJCT", "reason_code": "AC01" }'

eeg_payout_orders holds, per payout:

the payout — payout_id, malo_id, tr_id, billing_year/month, amount_ct, creditor_iban, payment_type (SCT_INST / SCT_CORE), and the creditor address as sent;
the message — end_to_end_ref (unique, EEG-{malo}-{year}-{month}-{ce_short}) and the full pain001_xml;
the answer — the verbatim pain002_status (ACTC, ACCP, ACSP, ACSC, ACWC, PART, PDNG, RJCT, plus CANC), pain002_reason, vop_outcome / vop_name, submitted_at, settled_at (first accepted status — only ACSC means money moved);
source_ce_id (unique) — the idempotency guard.

With auto_payout = false (default) payouts run through POST /api/v1/eeg/payouts/run.

curl -X POST "http://accountingd:9380/api/v1/accounts/51238696012/anonymize" \
  -H "Content-Type: application/json" \
  -d '{ "requested_by": "operator-1", "legal_basis": "GDPR Art. 17 - customer request #42" }'

Pseudonymized: accounts.iban and sepa_mandates.iban/kontoinhaber → ANONYMIZED; mandatsref, zahlungsinformation, vorauszahlung, addr_*, bic, debtor_* → NULL. The ledger is untouched (Art. 17(3)(b); § 238 HGB, § 147 AO, 10 years), as are the address snapshots on eeg_payout_orders, which are Buchungsbelege. Each erasure is logged in anonymization_log; a repeat is 409.

Events

Emitted through the outbox to erp_webhook_url:

Type	When
`de.accounting.abschlag.posted`	An Abschlagsforderung is raised
`de.accounting.payment.due`	A pain.008 is scheduled — the ERP's pre-notification
`de.accounting.payment.imported` · `de.accounting.bankruecklast`	A camt payment or R-transaction is booked
`de.accounting.sepa.collection-rejected`	pain.002 `RJCT` on a collection
`de.accounting.sepa.reversal-issued`	A pain.007 is built
`de.accounting.sepa.recall-requested` · `.recall-resolved`	camt.055 recorded; camt.029 decided it
`de.accounting.payee.verification-mismatch`	VoP other than a match
`de.accounting.eeg.payout.rejected`	pain.002 `RJCT` on an EEG payout
`de.accounting.erstattung.faellig`	A Jahresabschluss refund
`de.accounting.jahresabschluss.abgeschlossen`	Every committed settlement
`de.accounting.mahnung.issued`	A Mahnstufe is reached
`de.accounting.interest.charged`	A § 288 BGB charge is booked
`de.accounting.sperrandrohung` · `.sperrankuendigung` · `.sperrauftrag` · `.entsperrauftrag`	Sperr-Sequenz phases
`de.accounting.abwendung.angeboten` · `.gebrochen`	Abwendungsvereinbarung offered; broken

Database

Table	Purpose
`accounts`	One per `(malo_id, lf_mp_id, tenant)`: `balance_ct` and `verzug_ct` caches, `abschlag_ct`, `billing_day` (1–28), `iban` (ciphertext when `iban_encrypted`), `iban_hash`, `mandatsref`, `sparte`, `addr_*`, `vorauszahlung`, `zahlungsinformation`, `anonymized_at`
`doubleentry.*`	Journal, postings, Merkle log, seals, clearings — the crate's own tables
`abschlag_forderungen`	USt rate and absorbing invoice per Abschlag
`sepa_mandates`	Unique per `(tenant, mandatsref)`; `sequence_type` (defaults `FRST`), `signed_at`, `revoked_at`, `first_collected_at`, `debtor_*`, generated `mandatsref_norm`
`sepa_collection_runs`	One per pain.008, with XML and `msg_id`; `UNIQUE (tenant, collection_date)`; `dispatch_status`
`sepa_collection_entries`	One per collected mandate — the attribution key for replies
`sepa_reversals`	One per pain.007; `UNIQUE (collection_entry_id)`
`sepa_recalls`	One per camt.055, with its camt.029 outcome
`eeg_payout_orders`	pain.001 payouts
`interest_charges`	§ 288 BGB charges with `rate_segments`; `UNIQUE (tenant, account_id, period_from, period_to)`
`ecb_base_rates`	Bundesbank Basiszinssatz series
`payment_plans` · `payment_plan_installments`	Zahlungsvereinbarungen
`bank_import_log`	Deduplication for all four import doors; `UNIQUE (tenant, bank_transaction_id)`
`dunning_cases` · `dunning_locks` · `forderungs_einwaende` · `auto_dunning_runs`	Dunning state, Mahnsperren, Einwände, run guard
`jahresabschluss_runs`	One per `(tenant, malo_id, billing_year)`; `annual_bill_ct`
`account_audit_log`	Insert-only master-data change log with `operator_sub`
`anonymization_log`	GDPR erasures

The schema is migrations/0001_schema.sql.

Authorization

Every handler extracts Claims (a JWT) and checks one Cedar action from policies/accountingd.cedar. accountingd refuses to start without [oidc] and erp_hmac_secret unless allow_insecure_no_auth = true is set explicitly.

Action	Covers	Roles
`read-account`	Account, balance, Kontoauszug, open items, Vorauszahlung, plans, interest, business-partner views	any caller of the tenant
`read-banking`	Mandates, `Zahlungsinformation`, collection entries, EEG payouts and their XML	`LF`, `MSB`
`read-books`	Trial balance, aging, dunning list, seals, proofs	`LF`, `MSB`
`write-account`	Account master data, Abschlag, Vorauszahlung, `Zahlungsinformation`, business-partner link	`LF`, `MSB`
`post-entry`	Manual booking, clearing, reset, interest, reconcile	`LF`, `MSB`
`manage-sepa`	Mandates, collection run, pain.002, pain.007	`LF`, `MSB`
`import-payments`	camt and flat imports	`LF`, `MSB`
`run-payout`	EEG payout run and status	`LF`, `MSB`
`manage-dunning`	Escalation, resolution, Abwendung offer, Mahnsperren, Einwände	`LF`
`close-period`	Jahresabschluss, seal	`LF`
`erase-pii`	Anonymization	`LF`
`use-mcp`	Open the MCP surface	any caller of the tenant

Roles are market roles from mako_roles; an MSB runs the same receivable machinery for its Messentgelte. tests/it/authorization_guard.rs fails the build on a routed handler without Claims or without a Cedar check, on an action in code but not in policy (or the reverse), and on an MCP tool without a mapping.

Inbound webhook

POST /webhook verifies the Standard Webhooks signature against erp_hmac_secret (held as SecretString); a missing or invalid signature is 403.

Configuration

Every table block goes last: in TOML a bare key after a table header belongs to that table.

port                  = 9380
tenant                = "9910000000002"
erp_webhook_url       = "http://erp:8000/webhooks/accounting"
erp_hmac_secret       = "env:ACCOUNTINGD_INBOUND_HMAC_SECRET"
iban_hash_secret      = "env:ACCOUNTINGD_IBAN_HASH_SECRET"

# Dunning
dunning_fee_stufe1_ct = 0
dunning_fee_stufe2_ct = 500
dunning_fee_stufe3_ct = 1000
dunning_grace_days    = 30
dunning_auto_enabled  = true          # default false

# Mahnung documents
outputd_url           = "http://outputd:9880"
vertragd_url          = "http://vertragd:9780"

# §§ 41f/41g EnWG Sperr-Sequenz
makod_url                         = "http://makod:8080"
makod_api_key                     = "env:ACCOUNTINGD_MAKOD_API_KEY"
sperrkosten_ct                    = 4500
entsperrkosten_ct                 = 4500
sperrung_threshold_ct             = 10000
sperrandrohung_frist_days         = 28
sperrankuendigung_frist_werktage  = 8

# Jahresabschluss worker (default false; start day default "02-01")
jahresabschluss_auto_enabled = false
# jahresabschluss_start_day  = "02-01"

# SEPA
creditor_iban         = "DE89370400440532013000"   # required for pain.008 (503 otherwise)
creditor_id           = "DE74ZZZ09999999999"       # Gläubiger-ID, required
creditor_name         = "Muster Energie GmbH"      # defaults to tenant
# debtor_agent_bic    = "…"                        # required for camt.055 recalls
# pain008_schema      = "pain.008.001.02"          # default pain.008.001.08
# pain001_schema      = "pain.001.001.03"          # default pain.001.001.09
sepa_pre_notification_days = 14

[creditor_address]   # optional until 2026-11-15; never half-filled
street          = "Musterstraße"
building_number = "12"
post_code       = "10115"
town            = "Berlin"
country         = "DE"

[eeg]
sepa_instant    = true
auto_payout     = true
debtor_iban     = "env:LF_BANK_IBAN"
bank_submit_url = "https://banking-adapter.internal/api/v1/pain001"
bank_api_key    = "env:BANK_API_KEY"

[database]
url = "postgresql://accountingd:secret@db:5432/accountingd"

[oidc]   # required unless allow_insecure_no_auth = true
issuer   = "https://keycloak:8080/realms/mako"
audience = "accountingd"

outputd_api_key and vertragd_api_key authenticate the two clients; [mcp] configures the MCP credential layer.

Metrics

GET /accountingd/metrics — gauges queried on scrape: accountingd_open_receivables_ct, accountingd_credit_balances_ct, accountingd_dunning_open{stufe}, accountingd_sepa_runs_pending, accountingd_sepa_collections{status}, accountingd_sepa_collections_open_ct, accountingd_sperrung_pending, accountingd_accounts_total.

The path is its own because the runner owns /metrics — see what /metrics carries on every service.

MCP server

accountingd exposes 13 tools at /mcp (Streamable HTTP 2025-11-25). Every tool is authorized by mcp_server::tool_action against the Cedar action its REST twin enforces; a tool without a mapping is refused. An [mcp] key authorizes as User::"<key name>" with the roles its roles list declares.

Tool	Description	Action
`get_balance`	Balance in ct	`read-account`
`list_ledger`	Ledger entries of a MaLo	`read-account`
`suggest_payment_match`	Match a transfer: exact resolution first, amount ranking as fallback	`read-account`
`trigger_jahresabschluss`	Preview of the annual settlement	`read-account`
`list_dunning`	Open dunning cases	`read-books`
`list_overdue`	Overdue accounts	`read-books`
`compute_bilanzielle_abgrenzung`	pRAP/aRAP for the HGB § 250 period close	`read-books`
`list_sepa_collections`	Collections and their status	`read-banking`
`update_abschlag`	Change the monthly advance	`write-account`
`import_payments`	Flat bank-export import	`import-payments`
`run_sepa_collection`	Build a pain.008 for two days out without archiving it	`manage-sepa`
`run_abschlag_cycle`	Abschlagslauf for one billing day	`post-entry`
`post_manual_booking`	Manual ledger entry	`post-entry`

One prompt: check-customer-account. agentd's payment-reconciliation-agent uses these tools.

Testing

cargo test -p accountingd --all-features   # unit, pure-logic and guard tests
just test-accountingd-db                   # DB scenarios against a throwaway PostgreSQL

The DB scenarios (tests/it/db_scenarios.rs, #[ignore] without DATABASE_URL) cover replay idempotency, a year of advances through the Endrechnung, clearing with a balanced trial balance, sealing and the watermark (including across a restart), inclusion, balance and consistency proofs, and the two distinct „nothing to prove" answers.

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