Last reviewed: 2026-08-13

Source Document Contract

Canonical object: SourceDocument

Required concepts: - id - company id - document type - source system or origin - document date - source identifier - parties when applicable - evidence reference when applicable - supersession status - created timestamp - created by actor - superseding source-document reference when superseded

Conditional managed-artifact concepts: - opaque artifact id and storage identity - company id and owning Source Document id - sensitivity classification - media type and byte length - ciphertext integrity digest - protected-payload envelope identity and version - created timestamp and actor

Allowed statuses: - active - superseded

Rules: - Source-document identity is scoped by company, origin, document type, and source identifier. - Source-document identity must be unique within a company. - Source-document id is immutable and is the durable internal identity. - Source evidence must not be silently overwritten. - Active source documents may support new posting where posting policy allows. - A reversal or adjustment requires an explicit active same-company correction evidence Source Document. - CloseRun, waiver, report-pack, and reopen records may reference same-company Source Documents as durable Close evidence; Close does not own artifact storage or supersession. - Sales-tax capability, responsibility, registration, return, external filing, external payment, and bank-match records may reference same-company Source Documents. The sales-tax workflow does not own artifact storage or supersession, and superseded evidence cannot support a new approval, completion record, posting, or match. - The target journal entry's original Source Document remains linked and is not replaced by correction evidence. - Superseded correction evidence cannot support a new reversal or adjustment. - Superseded source documents must identify the superseding source document. - Supersession must preserve prior evidence identity and must not rewrite posted accounting history. - Supersession must be company-scoped; a source document may not be superseded by a source document from another company. - A source document may not supersede itself. - Consequential source-document create and supersede actions require authorization and audit evidence. - Mailbox intake, provider connectors, binary artifact storage, and evidence review UI are deferred from the v1 source-document kernel slice. - Sensitive W-9 and classification artifact bytes use the protected managed evidence-store behavior accepted by ADR 0030. - User filenames and paths are evidence metadata only and never select managed storage location. - Sensitive artifacts are encrypted before durable storage, omitted from support bundles and routine exports, and never silently overwritten. - Artifact reads require company-scoped protected authorization and value-free audit evidence.

Validation expectations: - document identity is preserved over updates. - origin, document type, document date, and source identifier are recorded. - duplicate company-scoped identity is rejected. - active source documents do not reference a superseding document. - superseded source documents reference a superseding document. - superseded source documents cannot support new routine posting. - correction evidence resolves to one active same-company Source Document. - required close evidence resolves under the Close Run Contract and preserves Source Document identity and supersession state in the evaluation fingerprint. - required sales-tax evidence resolves under the Sales Tax Accounting and Remittance Contract and preserves Source Document identity and supersession state in control currentness. - managed sensitive artifacts cannot be resolved across companies. - ciphertext integrity and authenticated context are verified before a sensitive artifact is returned.

Related truth pages: - ../accounting/source-documents.md - ../decisions/accepted/0005-source-evidence-owned-by-source-documents.md - accounting-correction.contract.md - close-run.contract.md - sales-tax-accounting-and-remittance.contract.md