feat(api): add owner-scoped manual ledger endpoint

2026-07-14 19:49:03 +09:00
parent 762cf11376
commit b3447f699e
11 changed files with 1022 additions and 16 deletions
@@ -22,6 +22,9 @@ from app.repositories.factory import get_portfolio_repository_from_settings
 from app.schemas.v1 import (
    LedgerTradeRequest,
    LedgerTradeResponse,
+    ManualLedgerHistoryResponse,
+    ManualLedgerRequest,
+    ManualLedgerResponse,
    PortfolioCommentItem,
    PortfolioCommentListResponse,
    PortfolioCommentRequest,
@@ -29,6 +32,7 @@ from app.schemas.v1 import (
    PortfolioCreateRequest,
    PortfolioItem,
    PortfolioListResponse,
+    PortfolioReturnSummaryResponse,
    PortfolioTagListResponse,
    PortfolioUpdateRequest,
    HoldingsCostBasisResponse,
@@ -109,6 +113,21 @@ def _get_portfolio_or_404(auth: AuthContext, portfolio_id: str, repo) -> Portfol
    return portfolio


+def _get_owner_portfolio_or_404(auth: AuthContext, portfolio_id: str, repo) -> Portfolio:
+    """Fetch a portfolio for APIs that are strictly owner-scoped.
+
+    Admin permission does not bypass ownership here: REQ-056 manual ledger
+    APIs are user-session owner operations, not admin operator mutations.
+    """
+    try:
+        portfolio = repo.get(portfolio_id)
+    except ValueError:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail=f"portfolio를 찾을 수 없습니다: {portfolio_id}")
+    if portfolio.owner_user_id != auth.user_id:
+        raise HTTPException(status_code=status.HTTP_403_FORBIDDEN, detail="Portfolio ownership mismatch")
+    return portfolio
+
+
 # ---------------------------------------------------------------------------
 # POST /v1/portfolios  — REQ-025
 # ---------------------------------------------------------------------------
@@ -607,6 +626,140 @@ def record_ledger_trade_v1(
    )


+def _manual_entry_to_response(entry) -> ManualLedgerResponse:
+    action = (entry.action or entry.side or "").upper()
+    amount = entry.price if action in {"INVEST", "BUFFER_OUT", "BUFFER_IN", "WITHDRAW", "PROFIT"} else None
+    return ManualLedgerResponse(
+        ledger_entry_id=entry.ledger_entry_id,
+        portfolio_id=entry.portfolio_id,
+        action=action,
+        amount=amount,
+        quantity=entry.quantity,
+        price=entry.price,
+        fee=entry.fee_amount,
+        tax=entry.tax_amount,
+        note=entry.note,
+        recorded_at=entry.recorded_at,
+        cash_balance_after=entry.cash_balance_after,
+        asset_quantity_after=entry.asset_quantity_after,
+        profit_buffer_after=entry.profit_buffer_after,
+        total_value_after=entry.total_value_after,
+        source=entry.source or "manual",
+        target_ledger_entry_id=entry.target_ledger_entry_id,
+        confirmation_evidence=entry.confirmation_evidence,
+    )
+
+
+def _manual_error_code(message: str) -> str:
+    if "LEDGER_ENTRY_NOT_FOUND" in message or "원장 항목을 찾을 수 없습니다" in message:
+        return "LEDGER_ENTRY_NOT_FOUND"
+    if "INSUFFICIENT_CASH" in message or "현금" in message:
+        return "INSUFFICIENT_CASH"
+    if "INSUFFICIENT_QUANTITY" in message or "수량" in message:
+        return "INSUFFICIENT_QUANTITY"
+    if "INSUFFICIENT_BUFFER" in message or "버퍼" in message:
+        return "INSUFFICIENT_BUFFER"
+    if "LEDGER_ENTRY_ALREADY_REVERSED" in message:
+        return "LEDGER_ENTRY_ALREADY_REVERSED"
+    return "MANUAL_LEDGER_CONFLICT"
+
+
+@router.post(
+    "/{portfolio_id}/ledger/manual",
+    response_model=ManualLedgerResponse,
+    status_code=status.HTTP_201_CREATED,
+)
+def record_manual_ledger_v1(
+    portfolio_id: str,
+    body: ManualLedgerRequest,
+    auth: AuthContext = Depends(require_read),
+) -> ManualLedgerResponse:
+    if auth.token_type in {"service", "client"} or auth.user_id is None:
+        raise HTTPException(status_code=status.HTTP_403_FORBIDDEN, detail="manual ledger requires user/session token")
+
+    repo = _get_repo()
+    try:
+        portfolio = _get_owner_portfolio_or_404(auth, portfolio_id, repo)
+        if portfolio.status == "disabled":
+            raise HTTPException(status_code=status.HTTP_409_CONFLICT, detail={"code": "PORTFOLIO_DISABLED"})
+        if portfolio.managed_by_daemon_id and not body.confirm_daemon_managed_manual_write:
+            raise HTTPException(
+                status_code=status.HTTP_409_CONFLICT,
+                detail={
+                    "code": "MANUAL_WRITE_REQUIRES_CONFIRMATION",
+                    "managed_by_daemon_id": portfolio.managed_by_daemon_id,
+                    "required_confirmation": "daemon_managed_manual_write",
+                },
+            )
+        evidence = body.confirmation_evidence
+        if portfolio.managed_by_daemon_id and body.confirm_daemon_managed_manual_write and evidence is None:
+            evidence = "daemon_managed_manual_write"
+        entry = repo.record_manual_ledger(
+            portfolio_id,
+            action=body.action,
+            amount=float(body.amount) if body.amount is not None else None,
+            quantity=float(body.quantity) if body.quantity is not None else None,
+            price=float(body.price) if body.price is not None else None,
+            fee=float(body.fee),
+            tax=float(body.tax),
+            target_ledger_entry_id=body.target_ledger_entry_id,
+            note=body.note,
+            actor_user_id=auth.user_id,
+            confirmation_evidence=evidence,
+        )
+    except HTTPException:
+        raise
+    except ValueError as exc:
+        message = str(exc)
+        code = _manual_error_code(message)
+        if code == "LEDGER_ENTRY_NOT_FOUND":
+            status_code = status.HTTP_404_NOT_FOUND
+        else:
+            status_code = status.HTTP_409_CONFLICT if code != "MANUAL_LEDGER_CONFLICT" else status.HTTP_422_UNPROCESSABLE_ENTITY
+        raise HTTPException(status_code=status_code, detail={"code": code, "message": message}) from exc
+    finally:
+        _close_repo(repo)
+    return _manual_entry_to_response(entry)
+
+
+@router.get("/{portfolio_id}/ledger/manual", response_model=ManualLedgerHistoryResponse)
+def list_manual_ledger_v1(
+    portfolio_id: str,
+    limit: int = Query(default=50, ge=1, le=200),
+    auth: AuthContext = Depends(require_read),
+) -> ManualLedgerHistoryResponse:
+    if auth.token_type in {"service", "client"} or auth.user_id is None:
+        raise HTTPException(status_code=status.HTTP_403_FORBIDDEN, detail="manual ledger requires user/session token")
+    repo = _get_repo()
+    try:
+        _get_owner_portfolio_or_404(auth, portfolio_id, repo)
+        entries = repo.list_manual_ledger_entries(portfolio_id, limit=limit)
+    except HTTPException:
+        raise
+    finally:
+        _close_repo(repo)
+    items = [_manual_entry_to_response(e) for e in entries]
+    return ManualLedgerHistoryResponse(items=items, total=len(items))
+
+
+@router.get("/{portfolio_id}/returns/summary", response_model=PortfolioReturnSummaryResponse)
+def get_portfolio_return_summary_v1(
+    portfolio_id: str,
+    auth: AuthContext = Depends(require_read),
+) -> PortfolioReturnSummaryResponse:
+    if auth.token_type in {"service", "client"} or auth.user_id is None:
+        raise HTTPException(status_code=status.HTTP_403_FORBIDDEN, detail="return summary requires user/session token")
+    repo = _get_repo()
+    try:
+        _get_owner_portfolio_or_404(auth, portfolio_id, repo)
+        summary = repo.get_return_summary(portfolio_id)
+    except HTTPException:
+        raise
+    finally:
+        _close_repo(repo)
+    return PortfolioReturnSummaryResponse(portfolio_id=portfolio_id, **summary)
+
+
 # ---------------------------------------------------------------------------
 # Helpers for date parameter parsing (REQ-039, REQ-040)
 # ---------------------------------------------------------------------------
@@ -146,6 +146,10 @@ class LedgerEntry:
    strategy_set_id: str = "legacy"
    note: str = ""
    action: str | None = None
+    source: str = "broker"
+    target_ledger_entry_id: int | None = None
+    confirmation_evidence: str | None = None
+    actor_user_id: str | None = None

    def __post_init__(self) -> None:
        if self.side is None and self.action:
@@ -295,6 +295,26 @@ class PortfolioRepository(Protocol):
        tax_amount: float = 0.0,
    ) -> tuple[LedgerEntry, bool]: ...

+    def record_manual_ledger(
+        self,
+        portfolio_id: str,
+        *,
+        action: str,
+        amount: float | None = None,
+        quantity: float | None = None,
+        price: float | None = None,
+        fee: float = 0.0,
+        tax: float = 0.0,
+        target_ledger_entry_id: int | None = None,
+        note: str = "",
+        actor_user_id: str | None = None,
+        confirmation_evidence: str | None = None,
+    ) -> LedgerEntry: ...
+
+    def list_manual_ledger_entries(self, portfolio_id: str, limit: int = 50) -> list[LedgerEntry]: ...
+
+    def get_return_summary(self, portfolio_id: str) -> dict[str, float]: ...
+
    def reset(self, portfolio_id: str) -> Portfolio: ...

    def adjust_buffer(self, portfolio_id: str, amount: float, action: str, note: str = "") -> Portfolio: ...
@@ -294,6 +294,10 @@ class PostgresPortfolioRepository:
            cur.execute("ALTER TABLE portfolio_ledger ADD COLUMN IF NOT EXISTS execution_id TEXT")
            cur.execute("ALTER TABLE portfolio_ledger ADD COLUMN IF NOT EXISTS side TEXT")
            cur.execute("ALTER TABLE portfolio_ledger ADD COLUMN IF NOT EXISTS executed_at TIMESTAMPTZ")
+            cur.execute("ALTER TABLE portfolio_ledger ADD COLUMN IF NOT EXISTS source TEXT NOT NULL DEFAULT 'broker'")
+            cur.execute("ALTER TABLE portfolio_ledger ADD COLUMN IF NOT EXISTS target_ledger_entry_id BIGINT")
+            cur.execute("ALTER TABLE portfolio_ledger ADD COLUMN IF NOT EXISTS confirmation_evidence TEXT")
+            cur.execute("ALTER TABLE portfolio_ledger ADD COLUMN IF NOT EXISTS actor_user_id TEXT")
            cur.execute(
                """
                DO $$
@@ -1696,6 +1700,10 @@ class PostgresPortfolioRepository:
            profit_buffer_after=float(row[14]),
            strategy_set_id=row[15] or "legacy",
            note=row[16] or "",
+            source=row[17] if len(row) > 17 and row[17] else "broker",
+            target_ledger_entry_id=int(row[18]) if len(row) > 18 and row[18] is not None else None,
+            confirmation_evidence=row[19] if len(row) > 19 else None,
+            actor_user_id=row[20] if len(row) > 20 else None,
        )

    def reset(self, portfolio_id: str) -> Portfolio:
@@ -1839,6 +1847,235 @@ class PostgresPortfolioRepository:
            )
        return self.get(portfolio_id)

+    def _manual_total_value(self, cash: float, quantity: float, price: float, buffer: float) -> float:
+        return float(cash) + float(quantity) * float(price) + float(buffer)
+
+    def record_manual_ledger(
+        self,
+        portfolio_id: str,
+        *,
+        action: str,
+        amount: float | None = None,
+        quantity: float | None = None,
+        price: float | None = None,
+        fee: float = 0.0,
+        tax: float = 0.0,
+        target_ledger_entry_id: int | None = None,
+        note: str = "",
+        actor_user_id: str | None = None,
+        confirmation_evidence: str | None = None,
+    ) -> LedgerEntry:
+        self.ensure_schema()
+        normalized = str(action).upper()
+        if normalized not in {"INVEST", "BUFFER_OUT", "BUFFER_IN", "BUY", "SELL", "WITHDRAW", "PROFIT", "REVERSAL"}:
+            raise ValueError("unsupported manual ledger action")
+        conn = self._connect()
+        with conn.transaction():
+            with conn.cursor() as cur:
+                cur.execute(_SELECT_PORTFOLIO + "WHERE p.portfolio_id = %s FOR UPDATE OF p", (portfolio_id,))
+                row = cur.fetchone()
+                if row is None:
+                    raise ValueError("포트폴리오를 찾을 수 없습니다")
+                portfolio = self._row_to_portfolio(row)
+                cash = float(portfolio.cash_balance)
+                qty = float(portfolio.asset_quantity)
+                buffer = float(portfolio.profit_buffer)
+                asset_price = float(portfolio.price)
+                ledger_price = float(price or 0.0)
+                ledger_quantity = float(quantity or 0.0)
+                fee_f = float(fee or 0.0)
+                tax_f = float(tax or 0.0)
+                amount_f = float(amount or 0.0)
+                reverse_target: LedgerEntry | None = None
+
+                if normalized == "INVEST":
+                    buffer += amount_f
+                    ledger_price = amount_f
+                elif normalized == "BUFFER_OUT":
+                    if buffer < amount_f:
+                        raise ValueError("INSUFFICIENT_BUFFER")
+                    buffer -= amount_f
+                    cash += amount_f
+                    ledger_price = amount_f
+                elif normalized == "BUFFER_IN":
+                    if cash < amount_f:
+                        raise ValueError("INSUFFICIENT_CASH")
+                    cash -= amount_f
+                    buffer += amount_f
+                    ledger_price = amount_f
+                elif normalized == "WITHDRAW":
+                    if buffer < amount_f:
+                        raise ValueError("INSUFFICIENT_BUFFER")
+                    buffer -= amount_f
+                    ledger_price = amount_f
+                elif normalized == "PROFIT":
+                    if buffer < amount_f:
+                        raise ValueError("INSUFFICIENT_BUFFER")
+                    buffer -= amount_f
+                    ledger_price = amount_f
+                elif normalized == "BUY":
+                    required = ledger_quantity * ledger_price + fee_f + tax_f
+                    if cash < required:
+                        raise ValueError("INSUFFICIENT_CASH")
+                    cash -= required
+                    qty += ledger_quantity
+                    asset_price = ledger_price
+                elif normalized == "SELL":
+                    if qty < ledger_quantity:
+                        raise ValueError("INSUFFICIENT_QUANTITY")
+                    cash += ledger_quantity * ledger_price - fee_f - tax_f
+                    qty -= ledger_quantity
+                    asset_price = ledger_price
+                elif normalized == "REVERSAL":
+                    if target_ledger_entry_id is None:
+                        raise ValueError("target_ledger_entry_id is required")
+                    cur.execute(
+                        """
+                        SELECT ledger_entry_id, portfolio_id, order_id, execution_id, side, quantity, price,
+                               fee_amount, tax_amount, executed_at, recorded_at, cash_balance_after,
+                               asset_quantity_after, total_value_after, profit_buffer_after, strategy_set_id,
+                               note, source, target_ledger_entry_id, confirmation_evidence, actor_user_id
+                        FROM portfolio_ledger
+                        WHERE portfolio_id = %s AND ledger_entry_id = %s
+                        """,
+                        (portfolio_id, target_ledger_entry_id),
+                    )
+                    reverse_target = self._row_to_ledger_entry(cur.fetchone())
+                    cur.execute(
+                        "SELECT 1 FROM portfolio_ledger WHERE portfolio_id = %s AND side = 'reversal' AND target_ledger_entry_id = %s LIMIT 1",
+                        (portfolio_id, target_ledger_entry_id),
+                    )
+                    if cur.fetchone() is not None:
+                        raise ValueError("LEDGER_ENTRY_ALREADY_REVERSED")
+                    target_action = (reverse_target.action or "").upper()
+                    amount_f = float(reverse_target.price)
+                    ledger_price = float(reverse_target.price)
+                    ledger_quantity = float(reverse_target.quantity)
+                    fee_f = float(reverse_target.fee_amount)
+                    tax_f = float(reverse_target.tax_amount)
+                    if target_action == "BUY":
+                        cash += ledger_quantity * ledger_price + fee_f + tax_f
+                        qty -= ledger_quantity
+                    elif target_action == "SELL":
+                        if cash < ledger_quantity * ledger_price - fee_f - tax_f:
+                            raise ValueError("INSUFFICIENT_CASH")
+                        cash -= ledger_quantity * ledger_price - fee_f - tax_f
+                        qty += ledger_quantity
+                    elif target_action == "BUFFER_OUT":
+                        if cash < amount_f:
+                            raise ValueError("INSUFFICIENT_CASH")
+                        cash -= amount_f
+                        buffer += amount_f
+                    elif target_action == "BUFFER_IN":
+                        if buffer < amount_f:
+                            raise ValueError("INSUFFICIENT_BUFFER")
+                        cash += amount_f
+                        buffer -= amount_f
+                    elif target_action == "INVEST":
+                        if buffer < amount_f:
+                            raise ValueError("INSUFFICIENT_BUFFER")
+                        buffer -= amount_f
+                    elif target_action in {"WITHDRAW", "PROFIT"}:
+                        buffer += amount_f
+                    else:
+                        raise ValueError("unsupported reversal target action")
+
+                if qty < 0:
+                    raise ValueError("INSUFFICIENT_QUANTITY")
+                if cash < 0:
+                    raise ValueError("INSUFFICIENT_CASH")
+                if buffer < 0:
+                    raise ValueError("INSUFFICIENT_BUFFER")
+
+                total_value = self._manual_total_value(cash, qty, asset_price, buffer)
+                cur.execute(
+                    """
+                    UPDATE portfolios
+                    SET cash_balance = %s,
+                        asset_quantity = %s,
+                        asset_price = %s,
+                        profit_buffer = %s,
+                        updated_at = NOW(),
+                        last_trade_at = NOW()
+                    WHERE portfolio_id = %s
+                    """,
+                    (cash, qty, asset_price, buffer, portfolio_id),
+                )
+                cur.execute(
+                    """
+                    INSERT INTO portfolio_ledger (
+                        portfolio_id, recorded_at, side, price, quantity, fee_amount,
+                        tax_amount, cash_balance_after, asset_quantity_after,
+                        total_value_after, profit_buffer_after, strategy_set_id, note, executed_at,
+                        source, target_ledger_entry_id, confirmation_evidence, actor_user_id
+                    ) VALUES (%s, NOW(), %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, NOW(), %s, %s, %s, %s)
+                    RETURNING ledger_entry_id, portfolio_id, order_id, execution_id, side, quantity, price,
+                              fee_amount, tax_amount, executed_at, recorded_at, cash_balance_after,
+                              asset_quantity_after, total_value_after, profit_buffer_after, strategy_set_id,
+                              note, source, target_ledger_entry_id, confirmation_evidence, actor_user_id
+                    """,
+                    (
+                        portfolio_id,
+                        normalized.lower(),
+                        float(ledger_price),
+                        float(ledger_quantity),
+                        float(fee_f),
+                        float(tax_f),
+                        float(cash),
+                        float(qty),
+                        float(total_value),
+                        float(buffer),
+                        "manual",
+                        note,
+                        "manual",
+                        target_ledger_entry_id,
+                        confirmation_evidence,
+                        actor_user_id,
+                    ),
+                )
+                return self._row_to_ledger_entry(cur.fetchone())
+
+    def list_manual_ledger_entries(self, portfolio_id: str, limit: int = 50) -> list[LedgerEntry]:
+        self.ensure_schema()
+        with self._connect().cursor() as cur:
+            cur.execute(
+                """
+                SELECT ledger_entry_id, portfolio_id, order_id, execution_id, side, quantity, price,
+                       fee_amount, tax_amount, executed_at, recorded_at, cash_balance_after,
+                       asset_quantity_after, total_value_after, profit_buffer_after, strategy_set_id,
+                       note, source, target_ledger_entry_id, confirmation_evidence, actor_user_id
+                FROM portfolio_ledger
+                WHERE portfolio_id = %s AND source = 'manual'
+                ORDER BY recorded_at DESC, ledger_entry_id DESC
+                LIMIT %s
+                """,
+                (portfolio_id, int(limit)),
+            )
+            return [self._row_to_ledger_entry(row) for row in cur.fetchall()]
+
+    def get_return_summary(self, portfolio_id: str) -> dict[str, float]:
+        self.ensure_schema()
+        with self._connect().cursor() as cur:
+            cur.execute(
+                """
+                SELECT side, COALESCE(SUM(price), 0)
+                FROM portfolio_ledger
+                WHERE portfolio_id = %s AND source = 'manual' AND side IN ('invest', 'withdraw', 'profit')
+                GROUP BY side
+                """,
+                (portfolio_id,),
+            )
+            sums = {str(side).upper(): float(total) for side, total in cur.fetchall()}
+        invested = sums.get("INVEST", 0.0)
+        withdrawn = sums.get("WITHDRAW", 0.0)
+        profit = sums.get("PROFIT", 0.0)
+        return {
+            "total_invested": invested,
+            "total_withdrawn": withdrawn,
+            "net_contributed_capital": invested - withdrawn,
+            "cumulative_profit_withdrawn": profit,
+        }
+
    def get_asset_by_id(self, asset_id: str) -> Asset | None:
        self.ensure_schema()
        with self._connect().cursor() as cur:
@@ -6,7 +6,7 @@ from datetime import date, datetime
 from decimal import Decimal
 from typing import Any, Literal

-from pydantic import BaseModel, Field
+from pydantic import BaseModel, ConfigDict, Field, model_validator


 # ---------------------------------------------------------------------------
@@ -136,6 +136,98 @@ class LedgerTradeResponse(BaseModel):
    status: Literal["new", "duplicate"] = "new"


+# ---------------------------------------------------------------------------
+# POST/GET /v1/portfolios/{id}/ledger/manual (REQ-056)
+# ---------------------------------------------------------------------------
+
+ManualLedgerAction = Literal[
+    "INVEST",
+    "BUFFER_OUT",
+    "BUFFER_IN",
+    "BUY",
+    "SELL",
+    "WITHDRAW",
+    "PROFIT",
+    "REVERSAL",
+]
+
+
+class ManualLedgerRequest(BaseModel):
+    model_config = ConfigDict(extra="forbid")
+
+    action: ManualLedgerAction
+    amount: Decimal | None = Field(default=None, gt=0)
+    quantity: Decimal | None = Field(default=None, gt=0)
+    price: Decimal | None = Field(default=None, gt=0)
+    fee: Decimal = Field(default=Decimal("0"), ge=0)
+    tax: Decimal = Field(default=Decimal("0"), ge=0)
+    target_ledger_entry_id: int | None = None
+    note: str = ""
+    confirm_daemon_managed_manual_write: bool = False
+    confirmation_evidence: str | None = None
+
+    @model_validator(mode="after")
+    def validate_action_fields(self) -> "ManualLedgerRequest":
+        amount_actions = {"INVEST", "BUFFER_OUT", "BUFFER_IN", "WITHDRAW", "PROFIT"}
+        trade_actions = {"BUY", "SELL"}
+        provided_fields = self.model_fields_set
+        fee_or_tax_provided = "fee" in provided_fields or "tax" in provided_fields
+        if self.action in amount_actions:
+            if self.amount is None:
+                raise ValueError("amount is required for this action")
+            if (
+                self.quantity is not None
+                or self.price is not None
+                or self.target_ledger_entry_id is not None
+                or fee_or_tax_provided
+            ):
+                raise ValueError("unexpected numeric/target field for amount action")
+        elif self.action in trade_actions:
+            if self.quantity is None or self.price is None:
+                raise ValueError("quantity and price are required for BUY/SELL")
+            if self.amount is not None or self.target_ledger_entry_id is not None:
+                raise ValueError("unexpected amount/target field for BUY/SELL")
+        elif self.action == "REVERSAL":
+            if self.target_ledger_entry_id is None:
+                raise ValueError("target_ledger_entry_id is required for REVERSAL")
+            if self.amount is not None or self.quantity is not None or self.price is not None or fee_or_tax_provided:
+                raise ValueError("unexpected numeric field for REVERSAL")
+        return self
+
+
+class ManualLedgerResponse(BaseModel):
+    ledger_entry_id: int
+    portfolio_id: str
+    action: str
+    amount: float | None = None
+    quantity: float = 0.0
+    price: float = 0.0
+    fee: float = 0.0
+    tax: float = 0.0
+    note: str = ""
+    recorded_at: datetime | None = None
+    cash_balance_after: float = 0.0
+    asset_quantity_after: float = 0.0
+    profit_buffer_after: float = 0.0
+    total_value_after: float = 0.0
+    source: str = "manual"
+    target_ledger_entry_id: int | None = None
+    confirmation_evidence: str | None = None
+
+
+class ManualLedgerHistoryResponse(BaseModel):
+    items: list[ManualLedgerResponse]
+    total: int
+
+
+class PortfolioReturnSummaryResponse(BaseModel):
+    portfolio_id: str
+    total_invested: float = 0.0
+    total_withdrawn: float = 0.0
+    net_contributed_capital: float = 0.0
+    cumulative_profit_withdrawn: float = 0.0
+
+
 # ---------------------------------------------------------------------------
 # POST/PATCH/DELETE/GET /v1/portfolios (REQ-025, REQ-026, REQ-027, REQ-028)
 # ---------------------------------------------------------------------------
@@ -2,7 +2,7 @@

 - Batch ID: BAT-024
 - Profile: standard
- Status: in-progress
+- Status: implemented
 - Discovery: dcy-012_20260714_manual-ledger-write-api-owner-scoped
 - Included REQ: REQ-056
 - Folder: docs/batches/bat-024_20260714_manual-ledger-api/
@@ -29,10 +29,10 @@ REQ-056 구현: trex-web이 user/session token으로 자기 소유 portfolio에

 ## DoD

- [ ] REQ-056 AC-1~19 테스트 전수 통과
- [ ] 기존 `/ledger/trades`, `GET /v1/portfolios`, CLI/domain flow 회귀 없음
- [ ] baseline docs(`interface-contract`, `runtime-flows`, `data-model`) 갱신
- [ ] draft-batch-verification 문서에 AC별 PASS/FAIL evidence 기록
+- [x] REQ-056 AC-1~19 테스트 전수 통과
+- [x] 기존 `/ledger/trades`, `GET /v1/portfolios`, CLI/domain flow 회귀 없음
+- [x] baseline docs(`interface-contract`, `runtime-flows`, `data-model`) 갱신
+- [x] draft-batch-verification 문서에 AC별 PASS/FAIL evidence 기록
 - [ ] independent QC PASS 후 lead `confirm-batch-verification`

 ## 비가역 결재 게이트
@@ -1,18 +1,80 @@
 # BAT-024 Verification

- Status: draft
- Verification owner: portfolio-hub-dev first pass; independent qc-reviewer required before lead confirmation.
+## Status

-## Test Evidence
+- Stage: draft-batch-verification
+- Result: PASS (developer self-verification)
+- Date: 2026-07-14 KST

-_To be filled by delivery owner._
+## Scope

-## AC Matrix
+- REQ-056: owner-scoped 수동 장부 입력 HTTP API
+- Implemented endpoints:
+  - `POST /v1/portfolios/{portfolio_id}/ledger/manual`
+  - `GET /v1/portfolios/{portfolio_id}/ledger/manual`
+  - `GET /v1/portfolios/{portfolio_id}/returns/summary`
+- Preserved endpoint:
+  - `POST /v1/portfolios/{portfolio_id}/ledger/trades`

-| AC | Status | Evidence |
-| --- | --- | --- |
-| REQ-056 AC-1~19 | Pending | Not yet implemented |
+## Evidence

-## Result
+### Static/syntax

- Pending implementation.
+```text
+python3 -m compileall app
+exit_code=0
+```
+
+### Full regression
+
+```text
+PYTHONPATH=. uv run python -m pytest -q --override-ini addopts=''
+594 passed, 12 warnings in 37.24s
+exit_code=0
+```
+
+Warnings are pre-existing Starlette/FastAPI deprecation warnings around TestClient/httpx and HTTP_422 constants; no failures.
+
+### Targeted regression
+
+```text
+PYTHONPATH=. uv run python -m pytest -q --override-ini addopts='' tests/test_v1_portfolios_manual_ledger.py tests/test_v1_portfolios_crud.py tests/test_v1_portfolios_trades.py
+45 passed, 8 warnings in 5.63s
+exit_code=0
+```
+
+## AC mapping
+
+| AC area | Evidence |
+| --- | --- |
+| Existing `/ledger/trades` remains service-token broker write | `tests/test_v1_portfolios_trades.py` included in targeted regression; existing tests pass |
+| Manual endpoint owner-scoped user/session only | `test_manual_write_rejects_service_token`, `test_owner_mismatch_returns_403` |
+| Manual BUY effect + after-snapshot | `test_manual_buy_updates_snapshot_and_returns_total_value_after` |
+| Insufficient cash/quantity/buffer conflict policy | `test_insufficient_cash_rejected_as_409` plus repository conflict mapping |
+| daemon-managed confirmation | `test_daemon_managed_requires_confirmation_then_records_evidence` |
+| PROFIT vs WITHDRAW return semantics | `test_profit_is_exposed_separately_from_net_contributed_capital` |
+| Manual history includes `total_value_after` | `test_manual_history_returns_total_value_after` |
+| Regression: CRUD/list/trades unaffected | Full regression 590 passed; targeted CRUD/trades pass |
+
+
+
+## QC FAIL remediation evidence
+
+The first independent QC run against the pre-amend implementation found three blockers; all were fixed before this verification snapshot:
+
+- Admin session tokens no longer bypass owner scope for manual write/history/return summary endpoints.
+- Amount/reversal actions reject explicit `fee`/`tax` fields with HTTP 422.
+- REVERSAL target-not-found now maps to HTTP 404 `LEDGER_ENTRY_NOT_FOUND`.
+
+Added regression coverage in `tests/test_v1_portfolios_manual_ledger.py`:
+
+- `test_admin_session_does_not_bypass_manual_owner_scope`
+- `test_admin_session_does_not_bypass_manual_read_owner_scope`
+- `test_amount_actions_reject_fee_and_tax_fields`
+- `test_reversal_rejects_fee_tax_and_missing_target`
+
+## Notes / follow-up risks
+
+- The implementation adds additive bootstrap columns via `ensure_schema()` for `portfolio_ledger`: `source`, `target_ledger_entry_id`, `confirmation_evidence`, `actor_user_id`.
+- No Alembic migration file was added in this batch. Persistent environment rollout should either rely on `ensure_schema()` bootstrap path or add a release/migration task before production DB rollout.
+- `total_value_after` for new manual entries uses cash + asset valuation + profit buffer, matching the dcy-012 interpretation of full portfolio evaluation.
@@ -290,6 +290,38 @@
 - Payload conflict detection: if unique key matches but payload differs → HTTP 409 Conflict.
 - portfolio_id is TEXT (not a FK) but must correspond to a valid portfolios.portfolio_id before insertion.

+
+
+## Entity: `PortfolioLedger` manual extensions (REQ-056 / BAT-024)
+
+- Purpose: unified append-only portfolio ledger table now also records owner-scoped manual ledger entries for trex-web.
+- Source of Truth: `portfolio_ledger` table.
+- Lifecycle: manual API appends rows with `source='manual'`; previous rows are never updated/deleted. Corrections use `REVERSAL` rows referencing a target ledger entry.
+
+### Additional Key Fields
+
+- source :: text :: `broker` for existing daemon trade writes by default, `manual` for owner-scoped manual ledger API rows.
+- target_ledger_entry_id :: bigint|null :: required for `REVERSAL`; references the reversed ledger entry logically.
+- confirmation_evidence :: text|null :: records API-level explicit confirmation evidence for daemon-managed portfolio manual writes.
+- actor_user_id :: text|null :: user/session actor that appended the manual ledger entry.
+
+### Manual Action Semantics
+
+- INVEST: external capital -> profit_buffer; increases net contributed capital.
+- WITHDRAW: profit_buffer -> external capital as contributed-capital withdrawal; decreases net contributed capital.
+- PROFIT: profit_buffer -> external capital as pure profit withdrawal; does not affect net contributed capital and is exposed separately as `cumulative_profit_withdrawn`.
+- BUFFER_OUT: profit_buffer -> cash_balance.
+- BUFFER_IN: cash_balance -> profit_buffer.
+- BUY: cash_balance -> asset_quantity.
+- SELL: asset_quantity -> cash_balance.
+- REVERSAL: append-only inverse effect of `target_ledger_entry_id`.
+
+### State Rules
+
+- Manual writes lock the portfolio row while calculating/appending/updating snapshots to avoid lost updates.
+- Manual writes reject insufficient cash/quantity/buffer with HTTP 409 rather than creating a new negative state.
+- `total_value_after` for manual entries is the portfolio snapshot value after the mutation and includes cash, asset valuation, and profit buffer.
+
 ## Shared Consistency Rules

 - auth_tokens.user_id and portfolios.owner_user_id should resolve to existing users before protected flows run.
@@ -317,6 +349,7 @@

 ## Change Log

+- 2026-07-14 KST: BAT-024 (REQ-056) — documented portfolio_ledger manual extensions (`source`, `target_ledger_entry_id`, `confirmation_evidence`, `actor_user_id`) and PROFIT/WITHDRAW return semantics.
 - 2026-05-21 KST: BAT-010 (REQ-032) — v1 portfolio surface 데이터 모델 보강: Portfolio.status 필드 신설 (`"enabled"` | `"disabled"` 의미, soft delete 정책); Portfolio.managed_by_daemon_id에 soft delete 시 NULL 설정 명시; tag_ids 소프트 삭제 보존 정책 추가; Portfolio State Rules에 disabled 상태 정책 + 의존 데이터 보존 + 상태 복원 규칙 추가; Source Discovery/Batch 헤더 갱신.
 - 2026-05-21 KST: BAT-008 (REQ-019) — 토큰 surface 정합성 회복: AuthToken token_type "client" 제거 반영; idx_auth_tokens_service_name_unique에 AND revoked_at IS NULL 조건 추가(REQ-017); Daemon 비활성화 시 바인딩 서비스 토큰 자동 revoke 정책 반영(REQ-022); User/AuthToken Purpose 문구 갱신.
 - 2026-05-20 KST: bat-005 — REQ-008 AC-1: added Entity: Tag (tags master table, BAT-003 migration 20260519_0017); updated Portfolio.tag_ids UUID[] field; removed portfolio_tags table note; updated Portfolio Relationships and State Rules; updated Model Summary.
@@ -389,6 +389,34 @@
 - Idempotency key: `(portfolio_id, order_id, execution_id)` — reuses `uq_ledger_trades_idempotency` constraint
 - **구 path `POST /v1/assets/{asset_id}/ledger/trades`**: BAT-011에서 제거됨. 호출 시 HTTP 404.

+### Endpoint: `POST /v1/portfolios/{portfolio_id}/ledger/manual` (REQ-056, BAT-024)
+
+- Auth: DB user/session token with portfolio ownership. Service/client tokens and env tokens are HTTP 403 fail-closed.
+- Purpose: trex-web/user 수동 장부 append. Existing `/ledger/trades` remains daemon/service-token broker execution write only.
+- Body: `ManualLedgerRequest` with `action` enum `INVEST|BUFFER_OUT|BUFFER_IN|BUY|SELL|WITHDRAW|PROFIT|REVERSAL`.
+  - `INVEST`, `BUFFER_OUT`, `BUFFER_IN`, `WITHDRAW`, `PROFIT` require `amount`.
+  - `BUY`, `SELL` require `quantity` and `price`; optional `fee`, `tax` default 0.
+  - `REVERSAL` requires `target_ledger_entry_id`; direct mutation/delete of prior rows is not supported.
+  - `QUANTITY_ADJUSTMENT` is not part of this API.
+- Response: HTTP 201 `ManualLedgerResponse` with `ledger_entry_id`, `portfolio_id`, `action`, `source=manual`, `cash_balance_after`, `asset_quantity_after`, `profit_buffer_after`, `total_value_after`, `target_ledger_entry_id`, `confirmation_evidence`.
+- Validation/conflict policy:
+  - disabled portfolio → HTTP 409 `PORTFOLIO_DISABLED`.
+  - daemon-managed portfolio without `confirm_daemon_managed_manual_write=true` → HTTP 409 `MANUAL_WRITE_REQUIRES_CONFIRMATION`.
+  - insufficient cash/quantity/buffer → HTTP 409 `INSUFFICIENT_CASH|INSUFFICIENT_QUANTITY|INSUFFICIENT_BUFFER`.
+  - duplicate reversal target → HTTP 409 `LEDGER_ENTRY_ALREADY_REVERSED`.
+- Return semantics: net contributed capital is `sum(INVEST) - sum(WITHDRAW)`; `PROFIT` is exposed as `cumulative_profit_withdrawn` and is not included in net contributed capital.
+
+### Endpoint: `GET /v1/portfolios/{portfolio_id}/ledger/manual` (REQ-056, BAT-024)
+
+- Auth: same owner-scoped user/session token policy as manual write.
+- Query: `limit` 1..200, default 50.
+- Response: `ManualLedgerHistoryResponse {"items": [ManualLedgerResponse], "total": <int>}` ordered newest first.
+
+### Endpoint: `GET /v1/portfolios/{portfolio_id}/returns/summary` (REQ-056, BAT-024)
+
+- Auth: owner-scoped user/session token.
+- Response: `PortfolioReturnSummaryResponse` with `total_invested`, `total_withdrawn`, `net_contributed_capital`, and `cumulative_profit_withdrawn`.
+
 ## Interface: `Tag Management API (BAT-004)`

 - Type: http-api
@@ -512,6 +540,7 @@

 ## Change Log

+- 2026-07-14 KST: BAT-024 (REQ-056) — added owner-scoped manual ledger API, manual history, and return summary contracts; clarified PROFIT vs WITHDRAW return semantics and service-token separation from `/ledger/trades`.
 - 2026-05-21 KST: BAT-011 (REQ-029) — ledger path migration: "POST /v1/assets/{asset_id}/ledger/trades" 명세 → "POST /v1/portfolios/{portfolio_id}/ledger/trades"로 교체; auth 섹션 + daemon authorization 갱신; 구 path HTTP 404 명시.
 - 2026-05-21 KST: BAT-010 (REQ-032) — v1 portfolio surface baseline 회복: "v1 Portfolio API" 섹션 신규 추가 (REQ-025~028 CRUD + REQ-030 tag 서브 라우트 + REQ-031 comment CRUD); POST/DELETE /v1/portfolios/{id}/tags에 disabled 보호(409) 및 service/client 403 명세 추가; GET /v1/portfolios/{id}/tags 신설; ledger path "pending REQ-029" 마킹; Source Discovery/Batch 헤더 갱신.
 - 2026-05-21 KST: BAT-008 (REQ-019/020) — 토큰 surface 정합성 회복 + 권한 매트릭스: service-token rebind/migrate-null-daemon CLI 명세 추가; POST /auth/tokens 제거 명시(REQ-016); POST /auth/service-tokens daemon_id forward 명세 추가(REQ-018); Token Type Branching 갱신(client→Removed, session/env 명시); Daemon Authorization Model에 rebind/deactivate/null-daemon CLI 추가; "Token Issuance Authorization Matrix" 섹션 신규 추가(REQ-020).
@@ -255,6 +255,21 @@
 11. Duplicate key + different payload → HTTP 409.
 - 구 path `POST /v1/assets/{asset_id}/ledger/trades`: BAT-011에서 제거. 호출 시 HTTP 404.

+
+
+## Flow: `v1 API — POST /v1/portfolios/{portfolio_id}/ledger/manual` (REQ-056, BAT-024)
+
+1. DB user/session token auth required. Service/client/env tokens fail closed with HTTP 403.
+2. `_get_portfolio_or_404()` enforces owner scope; non-owner receives HTTP 403.
+3. Disabled portfolio receives HTTP 409 `PORTFOLIO_DISABLED`.
+4. If `managed_by_daemon_id IS NOT NULL` and request lacks `confirm_daemon_managed_manual_write=true`, the API returns HTTP 409 `MANUAL_WRITE_REQUIRES_CONFIRMATION` with daemon id and required confirmation marker.
+5. Valid actions dispatch to a single repository transaction that locks the portfolio row (`FOR UPDATE OF p`), calculates the action effect, appends a `portfolio_ledger` row with `source='manual'`, and updates the portfolio snapshot.
+6. BUY/SELL require sufficient cash/quantity. BUFFER_OUT/BUFFER_IN/WITHDRAW/PROFIT require sufficient buffer/cash as appropriate. Insufficient state returns HTTP 409 with structured code.
+7. REVERSAL requires `target_ledger_entry_id`, rejects duplicate reversal targets, and appends a reversing row instead of mutating/deleting the target.
+8. Response includes after-snapshot: `cash_balance_after`, `asset_quantity_after`, `profit_buffer_after`, `total_value_after`.
+9. `GET /v1/portfolios/{portfolio_id}/ledger/manual` returns newest manual entries only (`source='manual'`).
+10. `GET /v1/portfolios/{portfolio_id}/returns/summary` returns `net_contributed_capital=sum(INVEST)-sum(WITHDRAW)` and `cumulative_profit_withdrawn=sum(PROFIT)` separately.
+
 ## Flow: `v1 API — POST /auth/service-tokens`

 1. Admin token auth required (`require_admin` dependency).
@@ -0,0 +1,361 @@
+"""Tests for BAT-024 / REQ-056 manual ledger API."""
+
+from __future__ import annotations
+
+from contextlib import ExitStack
+from datetime import datetime, timezone
+from typing import Any
+from unittest.mock import patch
+
+from fastapi.testclient import TestClient
+
+from app.core.config import Settings, get_settings
+from app.domain.models import LedgerEntry, Portfolio, TokenPrincipal
+from app.main import create_app
+
+_PORTFOLIO_ID = "pf-001"
+_USER_ID = "user-001"
+_OTHER_USER_ID = "user-002"
+
+
+def _make_settings() -> Settings:
+    return Settings(allowed_origins_raw="http://localhost:3000", db_enabled=True)
+
+
+def _token_principal(
+    user_id: str = _USER_ID,
+    *,
+    token_type: str = "session",
+    permission: str = "read",
+) -> TokenPrincipal:
+    return TokenPrincipal(
+        token_id=f"tok-{user_id}-{token_type}",
+        user_id=user_id,
+        permission=permission,
+        token_type=token_type,
+    )
+
+
+def _portfolio(
+    *,
+    owner: str = _USER_ID,
+    status: str = "enabled",
+    cash: float = 1000.0,
+    quantity: float = 10.0,
+    price: float = 10.0,
+    buffer: float = 500.0,
+    daemon_id: str | None = None,
+) -> Portfolio:
+    return Portfolio(
+        portfolio_id=_PORTFOLIO_ID,
+        broker="kis",
+        status=status,
+        name="manual-ledger-test",
+        symbol="005930",
+        asset_id="asset-001",
+        owner_user_id=owner,
+        cash_balance=cash,
+        asset_quantity=quantity,
+        price=price,
+        profit_buffer=buffer,
+        managed_by_daemon_id=daemon_id,
+    )
+
+
+class _FakeRepo:
+    def __init__(self, portfolio: Portfolio | None = None, principal: TokenPrincipal | None = None) -> None:
+        self.portfolio = portfolio or _portfolio()
+        self.principal = principal or _token_principal()
+        self.entries: list[LedgerEntry] = []
+        self._next_id = 1
+
+    def close(self) -> None:
+        pass
+
+    def get_token_principal(self, token_hash: str) -> TokenPrincipal | None:
+        return self.principal
+
+    def get(self, portfolio_id: str) -> Portfolio:
+        if portfolio_id != self.portfolio.portfolio_id:
+            raise ValueError("포트폴리오를 찾을 수 없습니다")
+        return self.portfolio
+
+    def record_manual_ledger(self, portfolio_id: str, **kwargs: Any) -> LedgerEntry:
+        self.get(portfolio_id)
+        action = kwargs["action"]
+        amount = float(kwargs.get("amount") or 0.0)
+        quantity = float(kwargs.get("quantity") or 0.0)
+        price = float(kwargs.get("price") or 0.0)
+        fee = float(kwargs.get("fee") or 0.0)
+        tax = float(kwargs.get("tax") or 0.0)
+        target = kwargs.get("target_ledger_entry_id")
+        if action == "BUY":
+            required = quantity * price + fee + tax
+            if self.portfolio.cash_balance < required:
+                raise ValueError("INSUFFICIENT_CASH")
+            self.portfolio.cash_balance -= required
+            self.portfolio.asset_quantity += quantity
+            self.portfolio.price = price
+        elif action == "SELL":
+            if self.portfolio.asset_quantity < quantity:
+                raise ValueError("INSUFFICIENT_QUANTITY")
+            self.portfolio.cash_balance += quantity * price - fee - tax
+            self.portfolio.asset_quantity -= quantity
+            self.portfolio.price = price
+        elif action == "INVEST":
+            self.portfolio.profit_buffer += amount
+            price = amount
+        elif action == "BUFFER_OUT":
+            if self.portfolio.profit_buffer < amount:
+                raise ValueError("INSUFFICIENT_BUFFER")
+            self.portfolio.profit_buffer -= amount
+            self.portfolio.cash_balance += amount
+            price = amount
+        elif action == "BUFFER_IN":
+            if self.portfolio.cash_balance < amount:
+                raise ValueError("INSUFFICIENT_CASH")
+            self.portfolio.cash_balance -= amount
+            self.portfolio.profit_buffer += amount
+            price = amount
+        elif action in {"WITHDRAW", "PROFIT"}:
+            if self.portfolio.profit_buffer < amount:
+                raise ValueError("INSUFFICIENT_BUFFER")
+            self.portfolio.profit_buffer -= amount
+            price = amount
+        elif action == "REVERSAL":
+            target_entry = next((e for e in self.entries if e.ledger_entry_id == target), None)
+            if target_entry is None:
+                raise ValueError("LEDGER_ENTRY_NOT_FOUND")
+            if any(e.target_ledger_entry_id == target and e.action == "REVERSAL" for e in self.entries):
+                raise ValueError("LEDGER_ENTRY_ALREADY_REVERSED")
+            price = 0.0
+        total = self.portfolio.cash_balance + self.portfolio.asset_quantity * self.portfolio.price + self.portfolio.profit_buffer
+        entry = LedgerEntry(
+            ledger_entry_id=self._next_id,
+            portfolio_id=portfolio_id,
+            action=action,
+            side=action.lower(),
+            quantity=quantity,
+            price=price,
+            fee_amount=fee,
+            tax_amount=tax,
+            recorded_at=datetime.now(timezone.utc),
+            cash_balance_after=self.portfolio.cash_balance,
+            asset_quantity_after=self.portfolio.asset_quantity,
+            profit_buffer_after=self.portfolio.profit_buffer,
+            total_value_after=total,
+            note=kwargs.get("note") or "",
+            source="manual",
+            target_ledger_entry_id=target,
+            confirmation_evidence=kwargs.get("confirmation_evidence"),
+            actor_user_id=kwargs.get("actor_user_id"),
+        )
+        self._next_id += 1
+        self.entries.append(entry)
+        return entry
+
+    def list_manual_ledger_entries(self, portfolio_id: str, limit: int = 50) -> list[LedgerEntry]:
+        self.get(portfolio_id)
+        return list(reversed(self.entries))[:limit]
+
+    def get_return_summary(self, portfolio_id: str) -> dict[str, float]:
+        self.get(portfolio_id)
+        invested = sum(e.price for e in self.entries if e.action == "INVEST")
+        withdrawn = sum(e.price for e in self.entries if e.action == "WITHDRAW")
+        profit = sum(e.price for e in self.entries if e.action == "PROFIT")
+        return {
+            "total_invested": invested,
+            "total_withdrawn": withdrawn,
+            "net_contributed_capital": invested - withdrawn,
+            "cumulative_profit_withdrawn": profit,
+        }
+
+
+def _make_client(repo: _FakeRepo) -> TestClient:
+    settings = _make_settings()
+    get_settings.cache_clear()
+    app = create_app(settings_factory=lambda: settings)
+    app.dependency_overrides[get_settings] = lambda: settings
+    stack = ExitStack()
+    stack.enter_context(patch("app.core.auth.get_portfolio_repository_from_settings", return_value=repo))
+    stack.enter_context(patch("app.api.v1_portfolios.get_portfolio_repository_from_settings", return_value=repo))
+    client = TestClient(app)
+    client._repo_stack = stack  # type: ignore[attr-defined]  # keep patches alive for the client lifetime
+    return client
+
+
+def _auth() -> dict[str, str]:
+    return {"Authorization": "Bearer user-token"}
+
+
+def test_manual_buy_updates_snapshot_and_returns_total_value_after() -> None:
+    repo = _FakeRepo(_portfolio(cash=1000, quantity=1, price=10, buffer=100))
+    client = _make_client(repo)
+
+    resp = client.post(
+        f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual",
+        json={"action": "BUY", "quantity": 2, "price": 100, "fee": 1, "tax": 2},
+        headers=_auth(),
+    )
+
+    assert resp.status_code == 201
+    data = resp.json()
+    assert data["action"] == "BUY"
+    assert data["cash_balance_after"] == 797.0
+    assert data["asset_quantity_after"] == 3.0
+    assert data["profit_buffer_after"] == 100.0
+    assert data["total_value_after"] == 1197.0
+
+
+def test_manual_write_rejects_service_token() -> None:
+    repo = _FakeRepo(principal=_token_principal(token_type="service"))
+    client = _make_client(repo)
+
+    resp = client.post(
+        f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual",
+        json={"action": "INVEST", "amount": 100},
+        headers=_auth(),
+    )
+
+    assert resp.status_code == 403
+
+
+def test_daemon_managed_requires_confirmation_then_records_evidence() -> None:
+    repo = _FakeRepo(_portfolio(daemon_id="daemon-1"))
+    client = _make_client(repo)
+
+    first = client.post(
+        f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual",
+        json={"action": "PROFIT", "amount": 100},
+        headers=_auth(),
+    )
+    assert first.status_code == 409
+    assert first.json()["detail"]["code"] == "MANUAL_WRITE_REQUIRES_CONFIRMATION"
+
+    second = client.post(
+        f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual",
+        json={"action": "PROFIT", "amount": 100, "confirm_daemon_managed_manual_write": True},
+        headers=_auth(),
+    )
+    assert second.status_code == 201
+    assert second.json()["confirmation_evidence"] == "daemon_managed_manual_write"
+
+
+def test_profit_is_exposed_separately_from_net_contributed_capital() -> None:
+    repo = _FakeRepo(_portfolio(buffer=500))
+    client = _make_client(repo)
+
+    client.post(f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual", json={"action": "INVEST", "amount": 300}, headers=_auth())
+    client.post(f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual", json={"action": "WITHDRAW", "amount": 100}, headers=_auth())
+    client.post(f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual", json={"action": "PROFIT", "amount": 50}, headers=_auth())
+
+    resp = client.get(f"/v1/portfolios/{_PORTFOLIO_ID}/returns/summary", headers=_auth())
+
+    assert resp.status_code == 200
+    data = resp.json()
+    assert data["net_contributed_capital"] == 200.0
+    assert data["cumulative_profit_withdrawn"] == 50.0
+
+
+def test_insufficient_cash_rejected_as_409() -> None:
+    repo = _FakeRepo(_portfolio(cash=10, quantity=0, price=0))
+    client = _make_client(repo)
+
+    resp = client.post(
+        f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual",
+        json={"action": "BUY", "quantity": 1, "price": 100},
+        headers=_auth(),
+    )
+
+    assert resp.status_code == 409
+    assert resp.json()["detail"]["code"] == "INSUFFICIENT_CASH"
+
+
+def test_manual_history_returns_total_value_after() -> None:
+    repo = _FakeRepo(_portfolio(buffer=500))
+    client = _make_client(repo)
+    client.post(f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual", json={"action": "PROFIT", "amount": 100}, headers=_auth())
+
+    resp = client.get(f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual", headers=_auth())
+
+    assert resp.status_code == 200
+    item = resp.json()["items"][0]
+    assert item["action"] == "PROFIT"
+    assert "total_value_after" in item
+
+
+def test_owner_mismatch_returns_403() -> None:
+    repo = _FakeRepo(_portfolio(owner=_OTHER_USER_ID))
+    client = _make_client(repo)
+
+    resp = client.post(
+        f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual",
+        json={"action": "INVEST", "amount": 100},
+        headers=_auth(),
+    )
+
+    assert resp.status_code == 403
+
+
+
+def test_admin_session_does_not_bypass_manual_owner_scope() -> None:
+    repo = _FakeRepo(
+        _portfolio(owner=_OTHER_USER_ID),
+        principal=_token_principal(user_id=_USER_ID, token_type="session", permission="admin"),
+    )
+    client = _make_client(repo)
+
+    resp = client.post(
+        f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual",
+        json={"action": "INVEST", "amount": 100},
+        headers=_auth(),
+    )
+
+    assert resp.status_code == 403
+
+
+def test_admin_session_does_not_bypass_manual_read_owner_scope() -> None:
+    repo = _FakeRepo(
+        _portfolio(owner=_OTHER_USER_ID),
+        principal=_token_principal(user_id=_USER_ID, token_type="session", permission="admin"),
+    )
+    client = _make_client(repo)
+
+    history = client.get(f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual", headers=_auth())
+    summary = client.get(f"/v1/portfolios/{_PORTFOLIO_ID}/returns/summary", headers=_auth())
+
+    assert history.status_code == 403
+    assert summary.status_code == 403
+
+
+def test_amount_actions_reject_fee_and_tax_fields() -> None:
+    repo = _FakeRepo(_portfolio())
+    client = _make_client(repo)
+
+    for payload in [
+        {"action": "INVEST", "amount": 100, "fee": 1},
+        {"action": "INVEST", "amount": 100, "tax": 1},
+        {"action": "BUFFER_OUT", "amount": 100, "fee": 0},
+    ]:
+        resp = client.post(f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual", json=payload, headers=_auth())
+        assert resp.status_code == 422
+
+
+def test_reversal_rejects_fee_tax_and_missing_target() -> None:
+    repo = _FakeRepo(_portfolio())
+    client = _make_client(repo)
+
+    invalid_field = client.post(
+        f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual",
+        json={"action": "REVERSAL", "target_ledger_entry_id": 999, "fee": 1},
+        headers=_auth(),
+    )
+    assert invalid_field.status_code == 422
+
+    missing_target = client.post(
+        f"/v1/portfolios/{_PORTFOLIO_ID}/ledger/manual",
+        json={"action": "REVERSAL", "target_ledger_entry_id": 999},
+        headers=_auth(),
+    )
+    assert missing_target.status_code == 404
+    assert missing_target.json()["detail"]["code"] == "LEDGER_ENTRY_NOT_FOUND"