Opening Balances And Fiscal-Year Migration
Opening balances are not raw manual journal posts. The sanctioned model is a reviewed opening-balance set scoped to tenant, end-customer, legal entity, target fiscal year, opening date, source closing date, and currency. For a 2026 go-live from audited 2025 closing data, create the opening-balance set against the 2026 fiscal_year_id and record the 2025 closing statement as provenance. The set records source system, source closing-balance reference, source hash, evidence links, preparer, reviewer, migration notes, and optional open-item detail in line source snapshots. A complete set must balance by currency and posts with journal_kind=opening_balance. Superseded drafts can be discarded with POST /v1/opening-balance-sets/{opening_balance_set_id}/discard; the discarded draft remains visible with discard metadata. Reviewed, posted, reversed, and replaced sets remain immutable.
Reviewed migration
Opening balances are fiscal-year scoped, idempotent before posting, and carry provenance such as source closing-balance reference, source hash, preparer, reviewer, and evidence links. Itemized open AR/AP can be handled through open item detail where the customer needs later settlement reconciliation.
Related API reference
Use the endpoint reference pages for request schemas, response bodies, status codes, and examples generated from the live OpenAPI contract.