jarca-ledger-mcp/docs/data-model.md

계좌 평가 이력과 자산 마감 데이터 모델

목적과 범위

계좌 평가 증거, 수동 자산, append-only 자산 마감과 기존 ledger entities의 실제 SQLite 정본을 기록한다.

• 포함 범위: accounts, transactions, manual_assets, account_valuations, asset_snapshots, asset_snapshot_runs, reconciliation_sessions, review_decisions, import_batches, schema_meta
• 제외 범위: auth cookie/session, external price/FX store, inferred transactions, actual credentials/data

정본 엔터티

accounts — 기존 계좌

• 책임: 계좌 identity/current display balance와 account type/liquidity metadata
• 식별자: id
• 생명 주기: 기존 CRUD; valuation history는 별도 append-only

필드

필드	타입	필수 여부	기본값	허용 값·형식	단위·정밀도	민감정보
id	TEXT	필수	없음	generated account id	식별자	아니오
name	TEXT	필수	없음	non-empty	없음	아니오
type	TEXT	필수	bank	bank/card/cash/investment/loan/other	enum	아니오
currency	TEXT	필수	KRW	supported currency	ISO code	아니오
last_balance	INTEGER	선택	NULL	exact integer	currency unit	아니오
last_balance_basis_date	TEXT	선택	''	YYYY-MM-DD or unknown	date of the evidence represented by last_balance; empty/unknown is explicit	아니오
last_synced_at	TEXT	선택	''	ISO date/time	timestamp	아니오
statement_status	TEXT	필수	unknown	existing status enum	없음	아니오
liquidity_bucket	TEXT	필수	other	cash/deposit/investment/real_estate/other/loan	enum	아니오
account_number_masked	TEXT	필수	''	masked only	redacted	민감 가능

account-valuations — 기준일 계좌 평가

• 책임: 날짜가 지정된 평가 evidence와 선택/correction provenance. investment principal은 reported principal amount이고 loan principal은 outstanding principal이다.
• 식별자: id
• 생명 주기: insert-only; correction은 supersedes_id child

필드

필드	타입	필수 여부	기본값	허용 값·형식	단위·정밀도	민감정보
id	TEXT	필수	없음	generated valuation id	식별자	아니오
account_id	TEXT FK	필수	없음	accounts.id	관계	아니오
basis_date	TEXT	필수	없음	YYYY-MM-DD	date	아니오
amount	INTEGER	필수	없음	exact signed integer	currency unit	아니오
currency	TEXT	필수	KRW	supported currency	ISO code	아니오
valuation_kind	TEXT	필수	balance	balance/cash_balance/total_value/loan/loan_balance	purpose	아니오
source_type	TEXT	필수	manual	manual/import/account_write/reconciliation/snapshot	enum	아니오
source_ref	TEXT	필수	''	source/hash/reference	opaque	민감 가능
verification_status	TEXT	필수	unverified	verified/unverified/rejected	enum	아니오
recorded_at	TEXT	필수	없음	ISO timestamp	timestamp	아니오
memo	TEXT	필수	''	operator note	없음	synthetic only
idempotency_key	TEXT	필수	''	caller key	opaque	아니오
supersedes_id	TEXT FK	선택	NULL	parent valuation	one child	아니오
correction_reason	TEXT	필수	''	required for correction	없음	아니오
as_of_at/timezone	TEXT	함께 선택	NULL	timezone-aware ISO + IANA	timestamp/zone	아니오
cost_basis,net_contributed,profit,principal,interest,fee	INTEGER	선택	NULL	exact integer; NULL distinct from 0	currency unit	아니오
reported_principal_kind,reported_principal_label,return_basis	TEXT	선택	NULL	source-declared	없음	아니오
return_rate	REAL	선택	NULL	finite number	ratio	아니오
representative_liability_definition	TEXT	loan 필수	NULL	principal_only/principal_interest_fees	enum	아니오

manual-assets — 수동 자산/부채

• 책임: transaction이 아닌 평가 source
• 식별자: id
• 생명 주기: update/deactivate; closed snapshot은 별도 immutable copy

필드

필드	타입	필수 여부	기본값	허용 값·형식	단위·정밀도	민감정보
id	TEXT	필수	없음	generated asset id	식별자	아니오
name	TEXT	필수	없음	non-empty	없음	아니오
liquidity_bucket	TEXT	필수	other	normalized bucket	enum	아니오
valuation_amount	INTEGER	선택	NULL	exact integer; NULL unvalued	currency unit	아니오
valuation_date	TEXT	필수	''	YYYY-MM-DD	date	아니오
currency	TEXT	필수	KRW	supported currency	ISO code	아니오
source_note,memo	TEXT	필수	''	synthetic/redacted note	없음	민감 가능
active	INTEGER	필수	1	0/1	boolean	아니오

asset-snapshots — closed snapshot rows

• 책임: basis-date historical immutable item copy
• 식별자: id
• 생명 주기: insert-only; correction run creates new rows

필드

필드	타입	필수 여부	기본값	허용 값·형식	단위·정밀도	민감정보
id,basis_date,source_type,name,created_at	TEXT	필수	없음	generated/date/account/manual_asset	identity/date	아니오
source_id,currency,liquidity_bucket,valuation_source,source_note,memo	TEXT	필수	''/KRW/other	source metadata	없음	가능
amount	INTEGER	선택	NULL	exact integer	currency unit	아니오
snapshot_run_id	TEXT	필수	''	asset_snapshot_runs.id	relation	아니오
correction_of_run_id,correction_reason	TEXT	필수	''	prior run/reason	provenance	아니오
is_correction	INTEGER	필수	0	0/1	boolean	아니오
closed_at	TEXT	필수	''	ISO timestamp	timestamp	아니오
valuation_id,selection_policy,verification_status,evidence_kind,exclusion_reason	TEXT	additive	empty/exact/unverified/applied/empty	provenance enum	없음	아니오

asset-snapshot-runs — close 실행 증거

• 책임: approval, selection, applied/excluded/carried evidence와 run identity
• 식별자: id
• 생명 주기: insert-only; correction points to prior run

필드

필드	타입	필수 여부	기본값	허용 값·형식	단위·정밀도	민감정보
id,basis_date,close_status	TEXT	필수	없음	complete_exact/incomplete_draft/conditional	identity/date/status	아니오
selection_policy	TEXT	필수	exact	exact/as_of	enum	아니오
idempotency_key	TEXT	필수	''	unique when non-empty	opaque	아니오
approved_by,approved_at,approval_reason,approval_reference	TEXT	필수	empty	explicit approval metadata	provenance	아니오
correction_of_run_id,correction_reason	TEXT	필수	empty	prior run/reason	provenance	아니오
applied_evidence,excluded_evidence,carried_evidence	TEXT JSON	필수	[]	redacted evidence arrays	JSON	가능
created_at	TEXT	필수	없음	ISO timestamp	timestamp	아니오

transactions, import-batches, reconciliation-sessions, review-decisions, schema-meta — 기존 entities

기존 필드와 관계를 보존한다. import는 거래를 기록할 수 있지만 balance valuation candidate는 dated unverified row만 추가한다. reconciliation은 calculated balance provenance와 VALUATION_MANAGED 상태를 보존하며 investment valuation 때문에 transaction을 생성하지 않는다. schema_meta.schema_version은 12다.

현재 계좌 잔액 캐시와 기준일

• last_balance is the current cache value: it is the latest current balance observed by an import or account write, not a historical valuation and not opening evidence.
• last_balance_basis_date is the basis field for the evidence represented by that cache. It is a date when known; legacy or date-less writes store unknown/NULL and must not be inferred from last_synced_at or a valuation row.
• last_synced_at is the execution/sync timestamp: when the import or account write advanced the cache, not the evidence basis date.
• imports and account writes advance the account cache; they may also append a dated account_valuations candidate, but updating the cache does not rewrite historical rows.
• account_valuations is the historical authority. A dated valuation remains append-only evidence even when it is older than the current cache; older evidence never rolls back the current cache.

관계와 불변조건

관계

출발 엔터티	관계	대상 엔터티	카디널리티	필수 여부	소유권	삭제 규칙
accounts	has valuations	account-valuations	1:N	required	account service	no cascade/history preserved
account-valuations	supersedes	account-valuations	0..1 child	optional	valuation service	append-only
asset-snapshot-runs	contains	asset-snapshots	1:N/possibly zero	required	snapshot service	no delete
account-valuations	evidence for	asset-snapshots	0..N	optional	snapshot run	copy only
import-batches	produces candidate	account-valuations	0..N	optional	import service	candidate preserved
accounts	has reconciliation	reconciliation-sessions	1:N	optional	reconciliation service	no valuation side effect

불변조건

• idx_account_valuations_single_correction ensures one direct child; correction parent scope is same account/date/currency/purpose. Cyclic or self parent, second child, missing reason, and conflict are no-write failures.
• source_ref is account-scoped evidence identity even when an explicit key is supplied; key/source mismatch conflicts. This is evidence idempotency. There is no generic label; only source-declared reported_principal_kind and reported_principal_label are physical fields.
• only verified leaves are authority; unknown/future/unverified are excluded or warning evidence. last_balance is external current comparison, not opening evidence; missing balance_after/opening evidence is INCOMPLETE_CALCULATION.
• preview does not insert; close inserts run and rows atomically; latest run is report authority. Reports expose actual valuation_date, age, carry, verification, run, approval, correction, warnings, and exclusions across close response, live, closed, timeseries, and monthly.
• monthly_source_snapshot_id is a read-model alias of snapshot_run_id, not a persistence field. Investment unavailable and unavailable investment, loan purpose/definition/ambiguity, and reconciliation completeness remain explicit; no fake writes.
• asset_buckets - loan is the net-worth formula; representative loan only, no fake transactions.

저장과 마이그레이션

• 저장 위치: resolved SQLite path from jarca_ledger_mcp.infrastructure.sqlite.connection
• 직렬화 형식: SQLite tables; evidence arrays JSON UTF-8
• 스키마 버전: schema 11 → schema 12 additive
• 기존 데이터 처리: migrate_db() creates missing tables/columns/indexes; this is an additive migration with no guessed migration or deletion. legacy rows with unknown basis remain unknown; no inference is permitted.
• 하위 호환성: existing ledger/auth/menu/MCP contracts and legacy rows remain readable
• 롤백 조건: pre-migration backup restore boundary; do not down-migrate or delete valuation history in application code

검증

• 정상 데이터: tests/test_account_valuations.py, tests/test_asset_snapshots.py
• 경계 데이터: NULL/0, stale carry-forward, correction, empty snapshot tables
• 오류 데이터: invalid currency/kind, missing loan definition, idempotency/correction conflict
• 저장 후 재조회: service list/select/report and contract regression tests
• 마이그레이션: test_*schema* tests plus python -m pytest tests/test_account_valuations.py tests/test_asset_snapshots.py