fix: address account valuation review findings

tests/test_issue_12_regressions.py

@@ -31,12 +31,12 @@ def test_empty_conditional_close_is_closed_and_second_close_requires_correction(
     assert second["success"] is False and second["error_code"] == "validation_error"
 
 
-def test_preview_marks_approval_eligible_missing_valuation_as_conditional(tmp_path):
+def test_preview_marks_approval_eligible_missing_valuation_as_incomplete_draft(tmp_path):
     path = str(tmp_path / "ledger.sqlite3")
     service.create_ledger_account("미확인 계좌", db_path=path)
     preview = service.preview_asset_snapshot_close("2026-06-30", db_path=path)
     assert preview["success"] is True
-    assert preview["close_status"] == "conditional"
+    assert preview["close_status"] == "incomplete_draft"
     assert any(warning["code"] == "missing_verified_exact_valuation" for warning in preview["warnings"])
 
 
@@ -140,7 +140,7 @@ def test_snapshot_close_idempotency_fingerprint_and_concurrent_first_close(tmp_p
         "2026-06-30", source_note="source-a", memo="memo-b",
         idempotency_key="close-1", db_path=path,
     )
-    assert first["success"] and same["success"] and same["reused"] is True
+    assert first["success"] and same["success"] and same == first
     assert changed["success"] is False and changed["error_code"] == "idempotency_conflict"
 
     other_asset = first["included_items"][0]["source_id"]
@@ -390,6 +390,122 @@ def test_snapshot_idempotency_binds_redacted_candidate_state(tmp_path):
     assert retry["error_code"] == "idempotency_conflict"
 
 
+def test_reconciliation_requires_balance_coverage_through_requested_basis(tmp_path):
+    path = str(tmp_path / "ledger.sqlite3")
+    account = service.create_ledger_account(
+        "계좌", last_balance=1_000, last_synced_at="2026-06-30", db_path=path,
+    )["account"]["id"]
+    service.create_ledger_transaction(
+        "2026-06-01", "income", 1_000, account_id=account,
+        balance_after=1_000, db_path=path,
+    )
+
+    item = service.get_balance_reconciliation_report(
+        account_id=account, baseline_balance=1_000,
+        baseline_at="2026-06-30T00:00:00+09:00", db_path=path,
+    )["items"][0]
+
+    assert item["calculation_basis"] == "latest_transaction_balance_after"
+    assert item["calculation_complete"] is False
+    assert item["status"] == "INCOMPLETE_CALCULATION"
+    assert item["difference"] is None
+
+
+def test_reconciliation_accepts_balance_coverage_at_requested_basis(tmp_path):
+    path = str(tmp_path / "ledger.sqlite3")
+    account = service.create_ledger_account(
+        "계좌", last_balance=1_000, last_synced_at="2026-06-30", db_path=path,
+    )["account"]["id"]
+    service.create_ledger_transaction(
+        "2026-06-30", "income", 1_000, account_id=account,
+        balance_after=1_000, db_path=path,
+    )
+
+    item = service.get_balance_reconciliation_report(
+        account_id=account, baseline_balance=1_000,
+        baseline_at="2026-06-30T00:00:00+09:00", db_path=path,
+    )["items"][0]
+
+    assert item["calculation_complete"] is True
+    assert item["status"] == "OK"
+    assert item["difference"] == 0
+
+
+def test_reconciliation_requires_start_balance_for_transaction_coverage(tmp_path):
+    path = str(tmp_path / "ledger.sqlite3")
+    account = service.create_ledger_account(
+        "계좌", last_balance=1_000, last_synced_at="2026-06-30", db_path=path,
+    )["account"]["id"]
+    service.create_ledger_transaction(
+        "2026-06-01", "income", 1_000, account_id=account, db_path=path,
+    )
+    service.create_ledger_transaction(
+        "2026-06-30", "expense", 100, account_id=account,
+        balance_after=900, db_path=path,
+    )
+
+    item = service.get_balance_reconciliation_report(
+        account_id=account, baseline_balance=900,
+        baseline_at="2026-06-30T00:00:00+09:00", db_path=path,
+    )["items"][0]
+
+    assert item["calculation_complete"] is False
+    assert item["status"] == "INCOMPLETE_CALCULATION"
+    assert item["difference"] is None
+
+
+def test_reconciliation_requires_authoritative_opening_evidence_for_multi_transaction_coverage(tmp_path):
+    path = str(tmp_path / "ledger.sqlite3")
+    account = service.create_ledger_account(
+        "계좌", last_balance=1_000, last_synced_at="2026-06-30", db_path=path,
+    )["account"]["id"]
+    service.create_ledger_transaction(
+        "2026-06-15", "income", 100, account_id=account,
+        balance_after=900, db_path=path,
+    )
+    service.create_ledger_transaction(
+        "2026-06-30", "income", 100, account_id=account,
+        balance_after=1_000, db_path=path,
+    )
+
+    item = service.get_balance_reconciliation_report(
+        account_id=account, baseline_balance=1_000,
+        baseline_at="2026-06-30T00:00:00+09:00", db_path=path,
+    )["items"][0]
+
+    assert item["calculation_complete"] is False
+    assert item["status"] == "INCOMPLETE_CALCULATION"
+    assert item["difference"] is None
+
+
+def test_reconciliation_accepts_continuous_transactions_with_verified_opening_evidence(tmp_path):
+    path = str(tmp_path / "ledger.sqlite3")
+    account = service.create_ledger_account(
+        "계좌", last_balance=1_000, last_synced_at="2026-06-30", db_path=path,
+    )["account"]["id"]
+    service.register_account_valuation(
+        account, "2026-06-14", 800, valuation_kind="balance",
+        verification_status="verified", db_path=path,
+    )
+    service.create_ledger_transaction(
+        "2026-06-15", "income", 100, account_id=account,
+        balance_after=900, db_path=path,
+    )
+    service.create_ledger_transaction(
+        "2026-06-30", "income", 100, account_id=account,
+        balance_after=1_000, db_path=path,
+    )
+
+    item = service.get_balance_reconciliation_report(
+        account_id=account, baseline_balance=1_000,
+        baseline_at="2026-06-30T00:00:00+09:00", db_path=path,
+    )["items"][0]
+
+    assert item["calculation_complete"] is True
+    assert item["status"] == "OK"
+    assert item["difference"] == 0
+
+
 def test_reconciliation_fails_closed_on_ambiguous_verified_leaf(tmp_path):
     path = str(tmp_path / "ledger.sqlite3")
     account = service.create_ledger_account(
@@ -483,6 +599,7 @@ def test_legacy_snapshot_rows_do_not_override_live_authority_or_claim_closed(tmp
 
 def test_snapshot_public_api_preserves_legacy_db_path_position(tmp_path):
     path = str(tmp_path / "ledger.sqlite3")
+    init_db(path)
     preview = service.preview_asset_snapshot_close("2026-06-30", path)
     closed = service.close_asset_snapshot("2026-06-30", "", "", "", path)
     report = service.get_asset_snapshot_report("2026-06-30", path)