Last reviewed: 2026-07-30

Source Documents

Purpose

Source documents provide evidence for accounting activity and support traceability.

Source documents provide evidence for accounting activity.
Accounting results must trace to source documents where applicable.
Source evidence must not be silently overwritten.
Supersession must preserve history.
Supersession changes source-document state but must not rewrite posted accounting history.
Every reversal or adjustment requires explicit active same-company correction evidence; the target entry's original evidence remains linked and unchanged.
Close runs, waivers, report packs, and reopen decisions may reference Source Documents as durable evidence without moving evidence ownership into Close.
Sales-tax responsibility, registration, return, filing, payment, and bank- match records may reference Source Documents without moving artifact or supersession ownership into the sales-tax workflow.
Mailbox intake, provider connectors, and evidence artifact storage are later workflows built around Source Documents.

Store document origin, type, and identity.
Prevent silent loss of source evidence.
Preserve supersession links for audit.
Use protected source-document actions for consequential create and supersede behavior.
Do not infer correction evidence from the target entry or provider text.
Preserve Close evidence identity and supersession state without treating a filename or provider field as durable evidence identity.