Immutable records

What it is

Immutable financial history is amended with new compensating records.

When to use it

Preserve settled movements and their provenance.

Syntax

original entry + reversal entry referencing original

Example

// Rather than deleting a settled entry:
// Insert a reversal with inverse direction, same currency/amount,
// a reversal_of ID, actor, reason, and timestamp.
// Enforce one valid reversal through constraints/business rules.

Common mistakes

Application conventions alone do not make records immutable; enforce permissions and protect backups.

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