An accounting period with its open, closed and locked status, per entity.
Volume
12 to 13 per entity per year
Retention
Indefinite
Entity attributes6
period_start / period_end
Certified periods must be immutable at the storage layer, not by application convention. No in-place update, no soft delete, and reopening must itself be an audited event.
period_id
legal_entity_id
Certified periods must be immutable at the storage layer, not by application convention. No in-place update, no soft delete, and reopening must itself be an audited event.