receivable_entry contract v2

{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "https://docs.demiton.io/registers/receivable_entry/v2.json",
  "title": "receivable_entry contract v2",
  "type": "object",
  "required": [
    "amount",
    "customer",
    "due_date",
    "external_id",
    "financial_period",
    "occurred_at",
    "remaining"
  ],
  "properties": {
    "amount": {
      "type": "number",
      "description": "the signed movement of the line",
      "x-demiton-requiredness": "required",
      "x-demiton-unit": "by_coordinate",
      "x-demiton-type": "decimal"
    },
    "is_open": {
      "type": "boolean",
      "description": "whether the entry is still open",
      "x-demiton-requiredness": "optional"
    },
    "currency": {
      "type": "currency",
      "description": "the transaction currency of the amounts",
      "x-demiton-requiredness": "optional"
    },
    "customer": {
      "type": "string",
      "description": "the client the receivable is owed by",
      "x-demiton-requiredness": "required",
      "x-demiton-reference": true
    },
    "due_date": {
      "type": "string",
      "description": "the date the receivable falls due",
      "x-demiton-requiredness": "required",
      "format": "date",
      "x-demiton-type": "date"
    },
    "remaining": {
      "type": "number",
      "description": "the running balance still outstanding on the entry",
      "x-demiton-requiredness": "required",
      "x-demiton-unit": "by_coordinate",
      "x-demiton-type": "decimal"
    },
    "external_id": {
      "type": "number",
      "description": "the source entry's own identifier (BC `Entry_No`)",
      "x-demiton-requiredness": "required"
    },
    "occurred_at": {
      "type": "string",
      "description": "the posting date the entry was booked on",
      "x-demiton-requiredness": "required",
      "x-demiton-unit": "instant",
      "format": "date-time",
      "x-demiton-type": "datetime"
    },
    "customer_name": {
      "type": "string",
      "description": "the customer name as the source states it",
      "x-demiton-requiredness": "optional"
    },
    "document_date": {
      "type": "string",
      "description": "the date of the customer document, distinct from posting",
      "x-demiton-requiredness": "optional",
      "format": "date",
      "x-demiton-type": "date"
    },
    "document_type": {
      "type": "string",
      "description": "the BC ledger document type (invoice / credit memo / payment / application)",
      "x-demiton-requiredness": "optional"
    },
    "document_number": {
      "type": "string",
      "description": "the source customer document (invoice / credit memo) number",
      "x-demiton-requiredness": "optional"
    },
    "financial_period": {
      "type": "string",
      "description": "the accounting period the entry falls in",
      "x-demiton-requiredness": "required",
      "x-demiton-reference": true
    },
    "pmt_discount_date": {
      "type": "string",
      "description": "the settlement-discount date, if the customer's terms offer one",
      "x-demiton-requiredness": "optional",
      "format": "date",
      "x-demiton-type": "date"
    }
  },
  "x-demiton-register-type": "receivable_entry",
  "x-demiton-contract-version": "2.0.2",
  "x-demiton-store": "tenant",
  "x-demiton-axes": [
    {
      "axis": "gl_account",
      "requirement": "optional",
      "role": "context"
    },
    {
      "axis": "currency",
      "requirement": "optional",
      "role": "context"
    },
    {
      "axis": "legal_entity",
      "requirement": "optional",
      "role": "context"
    },
    {
      "axis": "financial_period",
      "requirement": "required",
      "role": "context"
    },
    {
      "axis": "project",
      "requirement": "optional",
      "role": "subject"
    },
    {
      "axis": "customer",
      "requirement": "required",
      "role": "context"
    }
  ],
  "x-demiton-measures": [
    {
      "key": "amount",
      "accumulation": "additive",
      "dtype": "decimal",
      "unit": "by_coordinate"
    },
    {
      "key": "remaining",
      "accumulation": "cumulative",
      "dtype": "decimal",
      "unit": "by_coordinate"
    }
  ],
  "x-demiton-provenance": {
    "standards": [
      {
        "code": "ATO record-keeping rules",
        "title": "ATO business record-keeping rules (ITAA 1936 s 262A; TAA 1953 Sch 1 s 382-5)",
        "access": "public_summary",
        "region": "Australia",
        "edition": "ATO page updated 2025-08-01",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Corporations Act 2001 (Cth) s 286",
        "title": "Corporations Act 2001 (Cth) - obligation to keep financial records",
        "access": "full_text_verified",
        "clause": "s 286(1), 286(2) (7 years)",
        "region": "Australia",
        "edition": "current",
        "checked_on": "2026-09-14"
      },
      {
        "code": "GST Act 1999 (Cth)",
        "title": "A New Tax System (Goods and Services Tax) Act 1999 (Cth)",
        "access": "public_summary",
        "clause": "s 29-70 (tax invoices); ATO tax invoice guidance",
        "region": "Australia",
        "edition": "current (ATO guidance updated 25 Aug 2025)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "PINT A-NZ Billing BIS",
        "title": "Peppol PINT A-NZ Billing BIS (joint Australia-New Zealand specification)",
        "access": "full_text_verified",
        "clause": "ch 1-2, 5.1",
        "region": "Australia",
        "edition": "1.1.3 (mandatory from 15 Nov 2024)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Directive 2006/112/EC",
        "title": "Council Directive 2006/112/EC on the common system of VAT",
        "access": "full_text_verified",
        "clause": "Art 226",
        "region": "European Union",
        "edition": "consolidated CELEX 02006L0112-20250101",
        "checked_on": "2026-09-14"
      },
      {
        "code": "EN 16931-1:2017",
        "title": "CEN EN 16931-1 Electronic invoicing - semantic data model",
        "access": "public_summary",
        "region": "European Union",
        "edition": "2017 (withdrawn; 2026 edition published May 2026)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Peppol BIS Billing 3.0",
        "title": "Peppol BIS Billing 3.0 (CIUS of EN 16931)",
        "access": "full_text_verified",
        "clause": "conformance statement; business requirement groups",
        "region": "International",
        "edition": "3.0.21 (May 2026 release)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Construction Contracts Act 2002 (NZ)",
        "title": "Construction Contracts Act 2002 (NZ), 2002 No 46",
        "access": "full_text_verified",
        "clause": "s 18 (20 working days), ss 20-21, s 18C",
        "region": "New Zealand",
        "edition": "as at 5 Oct 2023 (incl. Retention Money Amendment Act 2023)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "GST Act 1985 (NZ)",
        "title": "Goods and Services Tax Act 1985 (NZ)",
        "access": "public_summary",
        "clause": "taxable supply information (s 19K); IRD guidance",
        "region": "New Zealand",
        "edition": "as amended from 1 Apr 2023",
        "checked_on": "2026-09-14"
      },
      {
        "code": "PINT A-NZ Billing BIS",
        "title": "Peppol PINT A-NZ Billing BIS (joint Australia-New Zealand specification)",
        "access": "full_text_verified",
        "clause": "ch 1-2, 5.1",
        "region": "New Zealand",
        "edition": "1.1.3 (mandatory from 15 Nov 2024)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "HGCRA 1996 Part II",
        "title": "Housing Grants, Construction and Regeneration Act 1996 (UK), Part II",
        "access": "full_text_verified",
        "clause": "s 110(1), s 113(1)",
        "region": "United Kingdom",
        "edition": "current",
        "checked_on": "2026-09-14"
      },
      {
        "code": "AIA G702/G703",
        "title": "AIA G702-1992 / G703-1992",
        "access": "public_summary",
        "region": "United States",
        "edition": "1992",
        "checked_on": "2026-09-14"
      }
    ]
  },
  "description": "Outstanding customer invoices and the aged receivables balance.",
  "x-demiton-contract-url": "https://docs.demiton.io/registers/receivable_entry/",
  "x-demiton-register-catalog": "https://docs.demiton.io/concepts/register-catalog"
}