Continuous close and flux analysis

Continuous close replaces the traditional 10-15 working-day month-end with a daily soft-close discipline: every night a job posts pro-rata accruals, runs FX revaluation, depreciation, and revenue cut-off, and freezes the result as a "soft-closed" trial balance by 07:00 local. Flux analysis runs immediately after, ranks the material variances against budget / prior-period / prior-year, and either auto-explains (driver decomposition) or routes the item to the GL-account owner with a 24-hour SLA.

This page walks the controller through the three primary operations: (1) defining accrual rules, (2) reviewing the nightly soft-close, (3) exporting the flux narrative for the board pack.

Prerequisites

• The bookkeeping-foundation + bookkeeping-general-ledger + bookkeeping-period-close modules are installed.
• The bookkeeping-soft-close-flux seed has run (Settings → Shillinq → Re-seed register).
• At least one Administration record exists with an active lifecycleState.
• Optional: the treasury, IFRS 15, IFRS 16 modules are installed for delegated FX / revenue / lease postings.

Define accrual rules (REQ-CLS-003)

1. Open Bookkeeping → Accrual Rules from the navigation.
2. Click + New to define a rule. Provide:
   • Rule name — e.g. "Rent accrual"
   • Target GL account — where the expense lands (e.g. 4001-rent)
   • Contra GL account — the accrued-expense account (e.g. 2100-accrued-rent)
   • Calculation method — pick one of fixed-amount, percentage-of-revenue, straight-line-from-contract, days-elapsed-of-period, external-lookup
   • Calculation parameters — method-specific JSON (e.g. { "amountCents": 1200000 } for a EUR 12,000 fixed accrual)
   • Reversal pattern — first-of-next-month, on-receipt-of-invoice, on-settlement, or none
   • Frequency — daily, weekly, or monthly
   • Lifecycle state — set to active to enable evaluation
3. Save. The rule will be picked up by the next nightly soft-close run.

The seed ships five worked examples (rent, utilities, salaries, interest, depreciation) covering every calculation method and reversal pattern; use them as starting points.

Run a soft-close on demand (REQ-CLS-002)

The nightly cron OCA\\Shillinq\\Cron\\SoftCloseJob runs the soft-close for every active administratie at the platform-configured time (default daily, target completion by 07:00 local). For testing or ad-hoc closes:

curl -X POST \
  -H 'OCS-APIRequest: true' \
  -u $USER:$PASS \
  'https://your-nc/index.php/apps/shillinq/api/v2/soft-close/adm-smb-1/execute-now' \
  -d 'periodId=2026-03'

The response carries:

• status — completed or failed
• postingCount — total postings written across accruals, FX, revenue, lease
• accrualPostings, fxPostings, revenuePostings, leasePostings, intercompanyMatches
• alerts — list of ContinuousCloseAlert rows raised during the run

After a successful run the period transitions open → soft-closed in PeriodStatus; further regular postings are rejected by PeriodStatusGuard::postingAllowed, only accrual reversals and corrections pass through.

Review flux analysis (REQ-CLS-005 / REQ-CLS-006)

Open Bookkeeping → Flux Analysis to list the runs. Each run carries:

• scope — administratie, segment, cost-centre, or consolidated
• comparisonBasis — budget, forecast, prior-period, or prior-year
• materialityAbsoluteCents + materialityPercentage — the threshold snapshot
• resultSummary — { materialCount, autoExplainedCount, escalatedCount, totalVarianceCents }

Drill into a run to see FluxItem rows per GL account, ranked by absolute variance. Each row carries:

• materialityClassification — immaterial, material, or highly-material
• autoExplanation — rule-based driver decomposition string (e.g. volume +EUR 80,000, price +EUR 60,000)
• autoExplanationCoverage — fraction of the variance covered by the drivers
• status — auto-explained, escalated, or owner-explained once the owner has commented

Items with auto-coverage below 80% are routed to the GL account owner with a 24-hour SLA. SLA breaches raise a ContinuousCloseAlert and surface in the close-metrics dashboard.

Export the board-pack narrative (REQ-CLS-007)

The narrative aggregates every material flux item, ranked by absolute variance, and is exportable to PDF, Markdown, or JSON:

# Markdown (for wiki / email)
curl -H 'OCS-APIRequest: true' -u $USER:$PASS \
  'https://your-nc/index.php/apps/shillinq/api/v2/flux-runs/flux-2026-03-1/narrative?format=markdown'

# PDF (board pack)
curl -H 'OCS-APIRequest: true' -u $USER:$PASS \
  'https://your-nc/index.php/apps/shillinq/api/v2/flux-runs/flux-2026-03-1/narrative?format=pdf' \
  > board-pack-march-2026.pdf

# JSON (embedding)
curl -H 'OCS-APIRequest: true' -u $USER:$PASS \
  'https://your-nc/index.php/apps/shillinq/api/v2/flux-runs/flux-2026-03-1/narrative?format=json'

The PDF carries a company-letterhead summary page plus a CFO signature line. The Markdown is ideal for inclusion in the monthly board-meeting wiki page.

Close-quality KPIs (REQ-CLS-009)

Each soft-close run updates the CloseMetrics register for the administratie + period:

• timeToCloseDays
• postCloseAdjustmentCount
• auditCorrectionRatio
• fluxSLACompliance
• unexplainedFluxItemCount
• trendData — rolling 12-period history

These KPIs power the close-quality dashboard (separate change) and are the audit-committee evidence that the close process is effective.

Troubleshooting

Symptom	Likely cause	Fix
Soft-close run reports 0 accrual postings	All rules disabled / archived, or administrationId does not match	Set lifecycleState=active on at least one rule; verify administrationId matches the administratie
FX postings = 0	Treasury module not installed	Install bookkeeping-treasury-ihb + configure FX positions
Period stage stuck at soft-closed	Operator must transition hard-close manually	Open Period Status detail → use the hard-close transition
Flux escalations not routed	MaterialityPolicy missing for the administratie	Seed a MaterialityPolicy (Settings → Re-seed) or POST one manually

Reference

• REQ-CLS-001..010 — openspec/specs/bookkeeping-continuous-close/spec.md
• ADR-031 — orchestration exception authorising SoftCloseExecutor
• ADR-022 — audit-trail immutability on every register declared by this module