Ledger
Append-only movements, account families, posted balances, held balances, and available balance projections.
Scenario ledger movement
matchedpay_scenario_001
Customer capture creates immutable ledger evidence for gross amount, platform fee, reserve hold, merchant available balance, reconciliation, and payout payable. Failed or cancelled checkout sessions do not create these money movements.
Gross capture125,000 IQDmov_payment_capture_001
Platform fee2,500 IQDRecognized after capture
Reserve hold6,250 IQDRisk buffer before payout
Statementset_2026_06_15_iqdrecon_run_school_2026_001
Accounts
| Account | Kind | Owner | Posted | Held | Available |
|---|---|---|---|---|---|
| acct_merchant_gross_receivable | asset | mrc_demo_market | 125,000 IQD | 0 IQD | 125,000 IQD |
| acct_platform_fee_revenue | revenue | epara_platform | 2,500 IQD | 0 IQD | 2,500 IQD |
| acct_merchant_reserve | liability | mrc_demo_market | 6,250 IQD | 6,250 IQD | 0 IQD |
| acct_merchant_available_balance | liability | mrc_demo_market | 54,792,473 IQD | 6,250 IQD | 54,792,473 IQD |
| acct_payout_payable | liability | Rafidain Bank **** 8821 | 155,310 IQD | 0 IQD | 155,310 IQD |
Movements
| ID | Type | Environment | Reference | Debit | Credit | Amount | Policy Versions | Evidence |
|---|---|---|---|---|---|---|---|---|
| stmt_line_school_gross | payment_capture | live | pay_scenario_001 | - | 125,000 IQD | 125,000 IQD | pricing_v2026_iraq, reserve_v1 | matched / merchant_gross_receivable |
| stmt_line_school_fee | platform_fee | live | pay_scenario_001 | 2,500 IQD | - | 2,500 IQD | pricing_v2026_iraq, reserve_v1 | matched / platform_fee_revenue |
| stmt_line_school_reserve | risk_reserve_hold | live | reserve_school_2026_001 | 6,250 IQD | - | 6,250 IQD | pricing_v2026_iraq, reserve_v1 | matched / merchant_reserve |
| stmt_line_school_net | merchant_net | live | mov_payment_capture_001 | - | 122,500 IQD | 122,500 IQD | pricing_v2026_iraq, reserve_v1 | matched / merchant_available_balance |
| stmt_line_pos_gross | pos_card_present_capture | live | pay_pos_scenario_001 | - | 42,000 IQD | 42,000 IQD | pricing_v2026_iraq, reserve_v1 | matched / merchant_gross_receivable |
| stmt_line_pos_fee | pos_platform_fee | live | pay_pos_scenario_001 | 840 IQD | - | 840 IQD | pricing_v2026_iraq, reserve_v1 | matched / platform_fee_revenue |
| stmt_line_pos_reserve | pos_risk_reserve_hold | live | reserve_pos_2026_001 | 2,100 IQD | - | 2,100 IQD | pricing_v2026_iraq, reserve_v1 | matched / merchant_reserve |
| stmt_line_pos_net | pos_merchant_net | live | mov_pos_capture_001 | - | 41,160 IQD | 41,160 IQD | pricing_v2026_iraq, reserve_v1 | matched / merchant_available_balance |
| stmt_line_school_payout_contribution | payout_contribution | live | po_school_2026_001 | 155,310 IQD | - | 155,310 IQD | pricing_v2026_iraq, reserve_v1 | provider_pending / payout_payable |
| stmt_line_school_difference | reconciliation_difference | live | recon_run_school_2026_001 | 0 IQD | - | 0 IQD | pricing_v2026_iraq, reserve_v1 | matched / reconciliation_control |