# Phase 4.1 Implementation Report — Commercial Sub-Ledger Foundation **Phase:** 4.1 Core Commercial Sub-Ledger Foundation **Status:** PASS & VERIFIED **Date:** September 4, 2026 **Role:** Senior Enterprise Architect, Financial Systems Architect, Lead Laravel Engineer --- ## Executive Summary Phase 4.1 establishes the database schema, migration scripts, Eloquent domain models, and multi-tenant security boundaries for TANRAIL ONE's Commercial Sub-Ledger Layer (`Invoice`, `InvoiceLine`, `SupplierInvoice`, `SupplierInvoiceLine`, `PaymentAllocation`, `CreditNote`, `CreditNoteLine`). The implementation strictly maintains absolute business-agnostic purity within `app/Domains/Core/` with zero GL posting or financial logic execution (reserved for Phase 4.7). All 142 existing baseline tests continue passing, alongside 20 new Phase 4.1 verification tests (totaling 162 tests, 280 assertions, 0 failures, 0 errors). --- ## 1. Files & Schema Created ### Migrations 1. `database/migrations/2026_09_04_170001_create_commercial_invoices_table.php` - Creates `invoices` header table with `organization_id`, `business_unit_id`, `branch_id`, `customer_id`, `order_id` (nullable), `invoice_number`, `issue_date`, `due_date`, `currency`, `subtotal`, `discount_amount`, `tax_amount`, `total`, `amount_paid`, `balance_due`, `status`, `notes`, `created_by`. - Creates `invoice_lines` detail table with `invoice_id`, `item_id`, `unit_id`, `tax_category_id`, `item_name_snapshot`, `description`, `quantity`, `unit_price`, `discount_amount`, `tax_rate_snapshot`, `tax_amount`, `subtotal`, `total`. - Database constraint: `unique(['business_unit_id', 'invoice_number'])`. 2. `database/migrations/2026_09_04_170002_create_supplier_invoices_table.php` - Creates `supplier_invoices` (Vendor Bills) header table with `organization_id`, `business_unit_id`, `branch_id`, `supplier_id`, `purchase_order_id` (nullable), `supplier_bill_number`, `internal_reference`, `bill_date`, `due_date`, `subtotal`, `tax_amount`, `total`, `amount_paid`, `balance_due`, `status`, `match_status`, `created_by`, `approved_by`, `approved_at`. - Creates `supplier_invoice_lines` detail table with `supplier_invoice_id`, `item_id`, `unit_id`, `tax_category_id`, `purchase_receipt_line_id`, `description`, `quantity`, `unit_price`, `tax_rate_snapshot`, `tax_amount`, `subtotal`, `total`, `received_quantity_reference`. - Database constraint: `unique(['business_unit_id', 'internal_reference'])`, `index(['supplier_id', 'supplier_bill_number'])`. 3. `database/migrations/2026_09_04_170003_create_credit_notes_table.php` - Creates `credit_notes` header table with `organization_id`, `business_unit_id`, `branch_id`, `customer_id`, `invoice_id`, `credit_note_number`, `issue_date`, `subtotal`, `tax_amount`, `total`, `amount_allocated`, `remaining_credit`, `status`, `reason`, `created_by`. - Creates `credit_note_lines` detail table. - Database constraint: `unique(['business_unit_id', 'credit_note_number'])`. 4. `database/migrations/2026_09_04_170004_create_payment_allocations_table.php` - Creates `payment_allocations` generic pivot table supporting polymorphic allocation (`payment_type`, `payment_id`, `allocatable_type`, `allocatable_id`, `amount`, `allocation_date`, `organization_id`, `business_unit_id`, `created_by`). 5. `database/migrations/2026_09_04_170005_modify_payments_table_for_phase4.php` - Modifies `payments` table to make `order_id` nullable, adds `invoice_id` nullable foreign key, and adds `unallocated_amount` decimal. 6. `database/migrations/2026_09_04_170006_modify_supplier_payments_table_for_phase4.php` - Modifies `supplier_payments` table to make `purchase_order_id` nullable, adds `supplier_invoice_id` nullable foreign key, and adds `unallocated_amount` decimal. ### Domain Enums (`app/Domains/Core/Enums/`) - `InvoiceStatus` (`draft`, `issued`, `partially_paid`, `paid`, `cancelled`, `voided`) - `SupplierInvoiceStatus` (`draft`, `received`, `approved`, `partially_paid`, `paid`, `voided`) - `SupplierInvoiceMatchStatus` (`unmatched`, `matched`, `discrepancy`) - `CreditNoteStatus` (`draft`, `issued`, `applied`, `voided`) ### Domain Models (`app/Domains/Core/Models/`) - `Invoice.php` (Includes `OrganizationScope`, `BusinessUnitScope`, relations, booted tenant checks) - `InvoiceLine.php` (Includes relations, booted item tenant validation) - `SupplierInvoice.php` (Includes `OrganizationScope`, `BusinessUnitScope`, relations, booted tenant checks) - `SupplierInvoiceLine.php` (Includes relations, booted item tenant validation) - `CreditNote.php` (Includes `OrganizationScope`, `BusinessUnitScope`, relations, booted tenant checks) - `CreditNoteLine.php` (Includes relations, booted item tenant validation) - `PaymentAllocation.php` (Includes `OrganizationScope`, `BusinessUnitScope`, polymorphic payment/allocatable relations, booted tenant checks) - `Payment.php` (Updated with `invoice_id`, `unallocated_amount`, `invoice()`, `allocations()`) - `SupplierPayment.php` (Updated with `supplier_invoice_id`, `unallocated_amount`, `supplierInvoice()`, `allocations()`) --- ## 2. Security Boundaries & Multi-Tenant Isolation - All primary commercial models automatically apply `OrganizationScope` and `BusinessUnitScope`. - Eloquent `booted()` event handlers reject cross-organization and cross-BU model references (e.g. attaching a Customer or Item from Organization B to an Invoice in Organization A raises `CrossOrganizationException`). - `PaymentAllocation` validates that target allocatables belong to the exact same `organization_id` and `business_unit_id` as the allocation context. --- ## 3. Money Precision & Database Invariants - Money fields (`subtotal`, `discount_amount`, `tax_amount`, `total`, `amount_paid`, `balance_due`, `unit_price`, `amount`) are stored as `Decimal(15,4)` across all tables, matching the financial core precision of `FinancialService` and `JournalEntry`. - Tax rates are snapshotted as `Decimal(5,2)`. --- ## 4. Verification Results ### Test Execution Command `php artisan test --compact` ### Test Output Summary - **Total Tests:** 162 - **Passed:** 162 - **Assertions:** 280 - **Failures:** 0 - **Errors:** 0 - **Skipped:** 0 All 142 baseline Phase 1 - 3.4 tests passed without regression, alongside 20 new Phase 4.1 tests in `tests/Feature/Core/Phase41CommercialFoundationTest.php`. --- ## 5. Known Limitations & Next Steps - **No Business Logic Services:** `InvoiceService`, `SupplierInvoiceService`, `PaymentAllocationService`, and `CreditNoteService` are purposefully not implemented in Phase 4.1. - **No Financial Postings:** Zero AR/AP/Tax GL journals are posted in Phase 4.1. - **Next Stage:** Phase 4.2 (`Invoice` and `InvoiceLine` lifecycle services and issuance workflows).