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Top-Side Journal Adjustments

Problem​

Consolidation requires manual adjustment entries that don't exist in any subsidiary's GL:

  • Goodwill amortization
  • Fair value adjustments
  • Reclassifications
  • Audit adjustments
  • Opening balance adjustments

Currently there is no way to post entries at the consolidated level.

Requirements​

R1: Staging table for consolidation adjustments​

New ClickHouse table epm_staging.consolidation_adjustments:

consolidation_group String,
adjustment_type String,          -- 'topside', 'reclassification', 'audit', 'opening'
journal_id String,               -- unique per adjustment entry
data_area_id String DEFAULT '',  -- empty = group-level
fiscal_year UInt16,
fiscal_period UInt8,
main_account String,
debit_amount Decimal(18,2) DEFAULT 0,
credit_amount Decimal(18,2) DEFAULT 0,
description String,
posted_by String,
posted_at DateTime DEFAULT now()

R2: API endpoints​

  • POST /api/v1/consolidation-adjustments — post adjustment journal (batch of lines)
  • GET /api/v1/consolidation-adjustments/{consolidation_group} — list adjustments
  • DELETE /api/v1/consolidation-adjustments/{journal_id} — reverse/delete an adjustment

R3: dbt model gold_consolidation_adjustments​

  • Reads from staging table
  • Validates: each journal_id must have debits = credits (balanced entry)
  • Outputs in same grain as consolidated TB

R4: Integration with consolidated TB​

  • gold_consolidated_trial_balance unions:
    1. Translated entity balances (existing)
    2. IC eliminations (existing model, folded in)
    3. Top-side adjustments (new)
    4. CTA entries (from CTA calculation)
  • Or: create a new gold_fully_consolidated_tb that unions all four

R5: Adjustment type tracking​

  • Every row in final consolidated output has adjustment_type:
    • 'entity' — normal translated balance
    • 'ic_elimination' — from IC rules
    • 'topside' — manual adjustment
    • 'cta' — currency translation adjustment

Acceptance Tests​

TestAssertion
assert_topside_journal_balancedPer journal_id: sum(debit_amount) = sum(credit_amount) within 0.01
assert_adjustments_in_consolidatedPosted adjustments appear in gold_fully_consolidated_tb
assert_adjustment_type_populatedEvery row in gold_fully_consolidated_tb has a non-empty adjustment_type
assert_consolidated_tb_still_balancesAfter including top-side entries, debits still = credits per group/period

Out of Scope​

  • Approval workflow (post = immediate)
  • Recurring journal templates