Business situation
A late refund changes a report already sent to merchants. Different saved copies no longer agree.
The key decision
Distinguish business date, provider execution and accounting period. Preserve confirmed snapshots and define adjustment responsibility.
How implementation works
Record close approvals and outstanding items. Link corrections and late refunds to original records and affected periods.
Business value and evolution
Finance can explain published totals and later changes. Period processing becomes reviewable and easier to hand over.