Complete accounting brainstorm remainders: NAV math, period-close intake, dividend withholding

build/scripts/docs/generate-governance-readiness-dashboard.py

@@ -68,7 +68,12 @@
         "id": "governance-endpoints",
         "category": "Governance Operations",
         "label": "Workstation endpoints expose governance break queue and calibration routes",
-        "paths": ["src/Meridian.Ui.Shared/Endpoints/WorkstationEndpoints.cs"],
+        "paths": [
+            "src/Meridian.Ui.Shared/Endpoints/WorkstationEndpoints.cs",
+            # Route literals moved into UiApiRoutes constants; scan both so
+            # constant-backed routes still count as endpoint evidence.
+            "src/Meridian.Contracts/Api/UiApiRoutes.cs",
+        ],
         "terms": ["break-queue", "calibration-summary", "sign-off"],
         "weight": 3,
         "remediation": "Keep governance readiness tied to workstation endpoints and documented route evidence.",

docs/generated/repository-structure.md

@@ -999,6 +999,8 @@ Meridian-main
 ├── build
 │   ├── ci
 │   │   └── lane-manifest.json
+│   ├── config
+│   │   └── file-size-baseline.json
 │   ├── dotnet
 │   │   ├── DocGenerator
 │   │   │   ├── DocGenerator.csproj
@@ -1056,6 +1058,7 @@ Meridian-main
 │       │   ├── promptfoo-adapter.py
 │       │   └── promptfoo_adapter.py
 │       ├── ci
+│       │   ├── check-file-size.py
 │       │   ├── check-lane-manifest.py
 │       │   ├── check-warning-suppressions.py
 │       │   ├── check-workflow-hygiene.py
@@ -1314,6 +1317,7 @@ Meridian-main
 │   │   ├── meridian-development-intelligence-framework.md
 │   │   ├── meridian-domain-model.md
 │   │   ├── meridian-vision.md
+│   │   ├── module-conventions.md
 │   │   ├── module-map.md
 │   │   ├── mvvm-guidelines.md
 │   │   ├── operator-observability-dashboard.md
@@ -3177,8 +3181,6 @@ Meridian-main
 │   │   │   │   ├── OrderReplace.cs
 │   │   │   │   ├── SessionStats.cs
 │   │   │   │   └── Trade.cs
-│   │   │   ├── Reconciliation
-│   │   │   │   └── ReconciliationDomainModels.cs
 │   │   │   ├── CanonicalSymbol.cs
 │   │   │   ├── IPositionSnapshotStore.cs
 │   │   │   ├── MarketDataModels.cs
@@ -3735,8 +3737,6 @@ Meridian-main
 │   │   │   ├── FileStatementReconciliationCheckpointStore.cs
 │   │   │   ├── ReconciliationContextContracts.cs
 │   │   │   ├── ReconciliationContractCatalog.cs
-│   │   │   ├── ReconciliationContracts.cs
-│   │   │   ├── ReconciliationEngine.cs
 │   │   │   ├── ReconciliationEngineService.cs
 │   │   │   ├── ReconciliationOrchestrationResilience.cs
 │   │   │   ├── ReconciliationServiceRegistration.cs
@@ -4517,11 +4517,13 @@ Meridian-main
 │   │   │   │   ├── V_ledger_019__fund_profile_tenancy.sql
 │   │   │   │   ├── V_ledger_020__fund_scope_tenant_columns.sql
 │   │   │   │   ├── V_ledger_021__operations_continuity_tenant_column.sql
-│   │   │   │   └── V_ledger_022__tenant_lower_indexes.sql
+│   │   │   │   ├── V_ledger_022__tenant_lower_indexes.sql
+│   │   │   │   └── V_ledger_023__journal_as_of_indexes.sql
 │   │   │   ├── AccountingPostingCommandValidator.cs
 │   │   │   ├── DurableAutomatedJournalPoster.cs
 │   │   │   ├── ILedgerJournalStore.cs
 │   │   │   ├── LedgerBookServiceException.cs
+│   │   │   ├── LedgerJournalStoreHydrationExtensions.cs
 │   │   │   ├── LedgerJournalStoreOptions.cs
 │   │   │   ├── LedgerMigrationRunner.cs
 │   │   │   ├── LedgerPeriodPostingGuard.cs
@@ -5548,6 +5550,7 @@ Meridian-main
 │   │   │   ├── IngestionJobEndpoints.cs
 │   │   │   ├── LeanEndpoints.cs
 │   │   │   ├── LedgerEndpoints.cs
+│   │   │   ├── LedgerEndpoints.JournalAutomation.cs
 │   │   │   ├── LiveDataEndpoints.cs
 │   │   │   ├── LoginSessionMiddleware.cs
 │   │   │   ├── MaintenanceScheduleEndpoints.cs
@@ -6495,6 +6498,21 @@ Meridian-main
 │   └── README.md
 ├── tests
 │   ├── fixtures
+│   │   ├── corporate-actions
+│   │   │   └── golden
+│   │   │       ├── aapl-split-4to1-2020.json
+│   │   │       ├── alias-normalization-mixed.json
+│   │   │       ├── bond-call-101-5.json
+│   │   │       ├── cash-stock-merger-2018.json
+│   │   │       ├── dividend-amended-supersede.json
+│   │   │       ├── dividend-cancelled-after-announce.json
+│   │   │       ├── dividend-missing-prior-bar.json
+│   │   │       ├── dividend-no-position-context.json
+│   │   │       ├── ge-reverse-split-1for8-2021.json
+│   │   │       ├── KNOWN-DEFECTS.md
+│   │   │       ├── mbs-factor-paydown.json
+│   │   │       ├── special-dividend-25pct-synthetic.json
+│   │   │       └── t-wbd-spinoff-2022.json
 │   │   ├── portfolio
 │   │   │   ├── source-payloads
 │   │   │   │   ├── bank-statement-2026-06-04.csv
@@ -6517,7 +6535,11 @@ Meridian-main
 │   │   ├── BatchBacktestServiceTests.cs
 │   │   ├── BracketOrderTests.cs
 │   │   ├── CanonicalBacktestResultNormalizerTests.cs
+│   │   ├── CorporateActionAdjustmentPropertyTests.cs
 │   │   ├── CorporateActionAdjustmentServiceTests.cs
+│   │   ├── CorporateActionGoldenAdjustmentTests.cs
+│   │   ├── CorporateActionKnownDefectTests.cs
+│   │   ├── CorporateActionSeriesInvariants.cs
 │   │   ├── FillModelExpansionTests.cs
 │   │   ├── FillModelTests.cs
 │   │   ├── GlobalUsings.cs
@@ -7180,6 +7202,7 @@ Meridian-main
 │   │   │   └── SecurityMaster
 │   │   │       └── SecurityKindMappingTests.cs
 │   │   ├── Reporting
+│   │   │   ├── NavAttributionServiceTests.cs
 │   │   │   ├── ReportGenerationServiceTests.cs
 │   │   │   ├── ReportingOrchestrationServiceTests.cs
 │   │   │   ├── ReportSnapshotDiffEngineTests.cs
@@ -7205,8 +7228,12 @@ Meridian-main
 │   │   │   ├── CanonicalRegistryCoverageSourceTests.cs
 │   │   │   ├── CorporateActionCommandServiceTests.cs
 │   │   │   ├── CorporateActionEffectiveStateProjectorTests.cs
+│   │   │   ├── CorporateActionGoldenLedgerTests.cs
 │   │   │   ├── CorporateActionInboxStateTests.cs
 │   │   │   ├── CorporateActionIngestOrchestratorTests.cs
+│   │   │   ├── CorporateActionLedgerInvariants.cs
+│   │   │   ├── CorporateActionLedgerKnownDefectTests.cs
+│   │   │   ├── CorporateActionTaxonomyPropertyTests.cs
 │   │   │   ├── CorporateActionTypeDescriptorCatalogTests.cs
 │   │   │   ├── DataVendorEntitlementServiceTests.cs
 │   │   │   ├── SecurityAssetClassCatalogTests.cs
@@ -7275,6 +7302,7 @@ Meridian-main
 │   │   │   ├── JsonlReplayerTests.cs
 │   │   │   ├── LedgerBookServiceTests.cs
 │   │   │   ├── LedgerDatabaseFactAttribute.cs
+│   │   │   ├── LedgerJournalStoreHydrationTests.cs
 │   │   │   ├── LedgerJournalStoreTests.cs
 │   │   │   ├── LedgerPostgresTestDatabase.cs
 │   │   │   ├── LifecyclePolicyEngineTests.cs
@@ -7817,6 +7845,10 @@ Meridian-main
 │   │   ├── test_windows_desktop_build_workflow.py
 │   │   ├── test_wpf_msix_install_guidance.py
 │   │   └── test_wpf_msix_manifest.py
+│   ├── Shared
+│   │   └── CorporateActions
+│   │       ├── GoldenCorporateActionScenario.cs
+│   │       └── GoldenCorporateActionScenarioLoader.cs
 │   ├── coverlet.runsettings
 │   ├── Directory.Build.props
 │   ├── setup-script-tests.md

docs/product/README.md

@@ -17,6 +17,9 @@ It routes non-technical audiences to verified evidence and prevents duplicate cl
   - [High-Value Code Brainstorm (2026-07)](high-value-code-brainstorm-2026-07.md) — market-researched
     prioritization of the next highest-value implementable features, sequenced against the W6/W7
     roadmap lanes
+  - [Data Provider & Accounting Code Brainstorm (2026-07)](data-provider-accounting-brainstorm-2026-07.md) —
+    code-grounded improvement lanes for the provider and accounting subsystems with a dated status
+    table tracking which lanes have since shipped
   - [Portfolio Cash Ladder Blueprint (2026-07)](portfolio-cash-ladder-blueprint-2026-07.md) —
     code-ready design for the wave-8 portfolio cash-flow forecasting and liquidity ladder engine,
     aggregating per-security projection runs into scenario-aware, per-currency cash ladders

docs/product/data-provider-accounting-brainstorm-2026-07.md

@@ -33,9 +33,9 @@ analysis of 2026-07-05, with dated update notes where the premise has changed. C
 | 3 | Unified data quality + browser dashboard | Partially done | The Data workspace now renders `DataQualityRegion` over `/api/quality/dashboard`. Remaining: unifying the three scoring subsystems behind one composite health model, and contextual gap actions (one-click backfill). |
 | 4 | Backfill feedback loop | Done | `OnProgressUpdate` is raised with subscriber-failure guards; SLA metadata is typed (`BackfillRemediationSlaDecision`/`Metadata`/`Status`); the remediation provider is an options default rather than hard-coded. |
 | 5 | Failure & rate-limit hardening | Partially done | `DataSourceRegistry` now records activation/registration failures via `RecordFailure`. Remaining: typed rate-limit detection (string matching on `"429"`/`"rate limit"` still present in the composite), streaming-side rate-limit tracking, and confirming registration failures surface in the provider catalog UI. |
-| 6 | Mark-to-market wiring | Largely done | `DailyMarkToMarketService` runs `DailyPortfolioPricingProjector` into governed drafts, with tests. Remaining: `NavAttributionService` still computes `totalNav` as a sum of all component balances rather than assets − liabilities, and NAV consumption of the marked book needs end-to-end verification. |
-| 7 | Automated journal drafts | Partially done | Corporate-action/dividend event producers and draft intake shipped (`AutomatedJournalEventKind`, `DurableAutomatedJournalPoster`, `AutomatedJournalDraftIntakeService`). Remaining: management/performance-fee and withholding-tax accrual producers on a schedule. |
-| 8 | Closing entries + retained-earnings roll | Projector built, unwired | `PeriodCloseProjector`/`PeriodCloseDraftBuilder` now exist in `Meridian.Ledger` but have no callers outside the library — the hard-close sequence in close management does not yet invoke them. |
+| 6 | Mark-to-market wiring | Done (2026-07-06) | `DailyMarkToMarketService` runs `DailyPortfolioPricingProjector` into governed drafts, with tests. `NavAttributionService` now computes NAV as assets − liabilities (with `ByAssetClass` decomposing that total), covered by `NavAttributionServiceTests`. |
+| 7 | Automated journal drafts | Done (2026-07-06) | Corporate-action/dividend producers, management/performance-fee accrual (`FeeScheduleAccrualEventProducer` + `RunFeeAccrualIntakeAsync` + endpoint), and dividend withholding-tax accrual (`WithholdingTaxRate` on the dividend intake lane) all land governed drafts in the workbench queue. Operator/cockpit-triggered; recurring scheduling remains optional follow-on. |
+| 8 | Closing entries + retained-earnings roll | Done (2026-07-06) | `AutomatedJournalIntakeRunner.RunPeriodCloseIntakeAsync` projects closing entries from a closed period's trial balance and lands the governed draft in the workbench queue via `/api/ledger/journal-automation/period-close-intake`; open periods are rejected loudly. |
 | 9 | One ledger spine | Open | `DurableAutomatedJournalPoster` is the emerging draft-posting seam, but hydration of read surfaces from `ILedgerJournalStore`, as-of indexing, and the F#/C# enum-ordinal guard test have not started. |
 | 10 | Fill-to-ledger durability | Done | `LedgerPostingConsumer.Publish` now blocks on channel capacity (`WaitToWriteAsync` loop) instead of dropping fills, with a regression test covering the full-channel case. |
 
@@ -218,6 +218,12 @@ through the existing event-pipeline policy channels, drop-oldest). The SLA metad
 touches persisted execution logs — route through the WAL/`AtomicFileWriter` patterns and keep the
 parser as fallback for old records.
 
+> **Update (2026-07-06):** implemented — `CompositeHistoricalDataProvider` raises progress through
+> `RaiseProgress`, `AutoGapRemediationService` stores typed `BackfillRemediationSlaMetadata`
+> records, and the remediation provider comes from `AutoGapRemediationPolicy.DefaultProvider`
+> rather than a hard-coded call-site. This lane is done; the narrative above is the point-in-time
+> analysis, not a work list.
+
 ### 5. Provider Failure & Rate-Limit Hardening
 
 Three small findings that share a theme — failures that vanish. `DataSourceRegistry.cs` swallows

docs/status/TODO.md

@@ -103,14 +103,14 @@ Total items: **212**
 | `src/Meridian.Ui/dashboard/src/screens/accounting-screen.view-model.ts` | 6070 | `NOTE` | ❌ | note: event.sourceReason ?? (event.isCurrentProjection ? "Current schedule projection." : null) |
 | `src/Meridian.Ui/dashboard/src/screens/covered-call-screen.view-model.ts` | 287 | `NOTE` | ❌ | note: string; |
 | `src/Meridian.Ui/dashboard/src/screens/covered-call-screen.view-model.ts` | 990 | `NOTE` | ❌ | note: "Covered-call net curve requires the underlying cost basis which is not yet threaded through the API. The chart shows the short-call leg only." |
-| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 127 | `NOTE` | ❌ | note: string; |
-| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 140 | `NOTE` | ❌ | note: string; |
-| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 436 | `NOTE` | ❌ | note: "Matches issuer relations and SEC 8-K references. Amount amended from $2.75 at board confirmation.", |
-| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 458 | `NOTE` | ❌ | note: "Awaiting final packet annotation from treasury.", |
-| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 479 | `NOTE` | ❌ | note: "Retained for longitudinal identifier reconciliation.", |
-| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 500 | `NOTE` | ❌ | note: "Issuer withdrew the distribution before record date; retained for audit evidence.", |
-| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 712 | `NOTE` | ❌ | note: "Matches paying agent notice and treasury schedule.", |
-| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 735 | `NOTE` | ❌ | note: "Historical programme amendment retained for evidence.", |
+| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 128 | `NOTE` | ❌ | note: string; |
+| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 141 | `NOTE` | ❌ | note: string; |
+| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 437 | `NOTE` | ❌ | note: "Matches issuer relations and SEC 8-K references. Amount amended from $2.75 at board confirmation.", |
+| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 459 | `NOTE` | ❌ | note: "Awaiting final packet annotation from treasury.", |
+| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 480 | `NOTE` | ❌ | note: "Retained for longitudinal identifier reconciliation.", |
+| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 501 | `NOTE` | ❌ | note: "Issuer withdrew the distribution before record date; retained for audit evidence.", |
+| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 713 | `NOTE` | ❌ | note: "Matches paying agent notice and treasury schedule.", |
+| `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 736 | `NOTE` | ❌ | note: "Historical programme amendment retained for evidence.", |
 | `src/Meridian.Ui/dashboard/src/screens/data-screen.security-master.ts` | 883 | `NOTE` | ❌ | note: seed.note, |
 | `src/Meridian.Ui/dashboard/src/screens/data-screen.test.tsx` | 40 | `NOTE` | ❌ | note: "Realtime subscriptions are stable.", |
 | `src/Meridian.Ui/dashboard/src/screens/data-screen.test.tsx` | 439 | `NOTE` | ❌ | note: "Backfill pressure is elevated.", |

docs/status/api-contract-coverage-dashboard.json

@@ -6,8 +6,8 @@
   "endpoint_coverage_percent": 100.0,
   "contract_coverage_percent": 100.0,
   "summary": {
-    "endpoint_count": 595,
-    "documented_endpoint_count": 595,
+    "endpoint_count": 596,
+    "documented_endpoint_count": 596,
     "undocumented_endpoint_count": 0,
     "workstation_contract_count": 814,
     "documented_workstation_contract_count": 814,
@@ -1838,6 +1838,24 @@
       "source": "src/Meridian.Ui.Shared/Endpoints/LeanEndpoints.cs:549",
       "documented": true
     },
+    {
+      "method": "POST",
+      "path": "/api/ledger/journal-automation/dividend-intake",
+      "source": "src/Meridian.Ui.Shared/Endpoints/LedgerEndpoints.JournalAutomation.cs:19",
+      "documented": true
+    },
+    {
+      "method": "POST",
+      "path": "/api/ledger/journal-automation/fee-accrual-intake",
+      "source": "src/Meridian.Ui.Shared/Endpoints/LedgerEndpoints.JournalAutomation.cs:61",
+      "documented": true
+    },
+    {
+      "method": "POST",
+      "path": "/api/ledger/journal-automation/period-close-intake",
+      "source": "src/Meridian.Ui.Shared/Endpoints/LedgerEndpoints.JournalAutomation.cs:103",
+      "documented": true
+    },
     {
       "method": "GET",
       "path": "/api/ledger/books",
@@ -2132,28 +2150,16 @@
       "source": "src/Meridian.Ui.Shared/Endpoints/LedgerEndpoints.cs:1975",
       "documented": true
     },
-    {
-      "method": "POST",
-      "path": "/api/ledger/journal-automation/dividend-intake",
-      "source": "src/Meridian.Ui.Shared/Endpoints/LedgerEndpoints.cs:2018",
-      "documented": true
-    },
-    {
-      "method": "POST",
-      "path": "/api/ledger/journal-automation/fee-accrual-intake",
-      "source": "src/Meridian.Ui.Shared/Endpoints/LedgerEndpoints.cs:2060",
-      "documented": true
-    },
     {
       "method": "POST",
       "path": "/api/ledger/journal-entry-workbench/evidence",
-      "source": "src/Meridian.Ui.Shared/Endpoints/LedgerEndpoints.cs:2102",
+      "source": "src/Meridian.Ui.Shared/Endpoints/LedgerEndpoints.cs:2020",
       "documented": true
     },
     {
       "method": "POST",
       "path": "/api/ledger/journal-entry-workbench/lifecycle-action",
-      "source": "src/Meridian.Ui.Shared/Endpoints/LedgerEndpoints.cs:2145",
+      "source": "src/Meridian.Ui.Shared/Endpoints/LedgerEndpoints.cs:2063",
       "documented": true
     },
     {