# Phase 14.9 — Reconciliation & Accounting Integration

| Field | Value |
| --- | --- |
| Identifier | `payment-14.9` |
| Implementation Priority | **LATER** |
| Status | Planned |
| Service | `payment` |
| Depends On | `payment-14.5`, Accounting contract |

> Full specification: [payment-roadmap.md](../../payment-roadmap.md#phase-14-9--reconciliation--accounting-integration)

## Purpose

Reconcile PSP settlements with payment ledger; emit Accounting posting intents via API/events only.

## Business Scope

Settlement file import refs; exception handling; daily reconciliation shells.

## Technical Scope

ReconciliationRun, ReconciliationException, AccountingPostingIntent. AccountingClient mock.

## Dependencies

`payment-14.5`, optional `payment-14.7`, Accounting

## Out of Scope

Tax/e-invoice; automatic bank feeds.

## Capabilities

`payment.reconciliation`, `payment.accounting_integration`

## Permissions

`payment.reconciliation.view|run|manage`, `payment.accounting_intents.view`

## Events

`payment.reconciliation.started|completed`, `payment.reconciliation.exception.created`, `payment.accounting_intent.created`

## API Contracts

POST reconciliation-runs; GET exceptions; GET accounting-posting-intents

## Data Ownership

Payment owns reconciliation; Accounting owns vouchers.

## Provider Ownership

PSP settlement files via adapter or upload ref.

## Integration Rules

Idempotent posting intents; no JournalEntry in Payment.

## Quality Gates

Intent idempotency, no local journal tables.

## Definition of Done

Reconciliation run + accounting intent event; Accounting unchanged.

## Future Compatibility

Multi-PSP consolidated reconciliation; FX adjustment intents.