# Phase 5.5 — Accounts Receivable & Payable

| Field | Value |
| --- | --- |
| Status | Complete |
| Module | accounting |
| Version | 0.5.5.0 |

## Delivered

- CustomerAccount, SupplierAccount
- ReceivableInvoice, PayableInvoice
- Settlement, SettlementAllocation
- CreditNote, DebitNote, AdvancePayment, AdvanceReceipt
- CustomerStatement, SupplierStatement, AgingSnapshot
- **SettlementEngine** — automatic/manual allocation
- **AgingEngine** — customer/supplier aging buckets
- AR/AP API skeleton
- Permissions: `receivable.*`, `payable.*`, `settlement.manage`
- Events: `customer_invoice.created`, `settlement.completed`, etc.

## Related

- [Phase 5.4](phase-5.4-treasury-management.md)
- [Phase 5.6](phase-5.6-sales-accounting-integration.md)