Finance

finance is the double-entry ledger for Heiervang Technologies — the books over the org's money engine, inventory. Cost accounting, expenses, payments, and (later) revenue and P&L.

Owner: Penny (CFO). Stack: PL/pgSQL — a finance schema in the shared htdb Postgres. Status: scaffold — schema under review with the inventory data lane.

What it is

A finance schema in the same DB as inventory's api.*, so cost basis joins to items by a real foreign key: the books reconcile to the asset register by construction. Owned and released on its own cadence, decoupled from the inventory app's ~4×/day auto-deploy — books must not auto-publish riding unrelated frontend PRs.

Inventory reads exactly one surface: finance.v_item_cost_basis (the read contract). It never reads the base tables and never writes finance.

Design + locked cross-lane contract: admin decisions/0001-ledger-location.md and finance/RFC-0001-expense-ledger.md.

Rails

• Never migrate the live htdb from here. Author → review → the cloud lane (snoop-kube) applies.
• Append-only books — corrections are reversing entries, never edits/deletes.
• Net-of-VAT cost basis — input mva is a reclaimable asset, not cost.
• Every row = an explicit action — aligns with inventory's no-auto-persist rule.
• Branch + PR, squash-merge, no Co-Authored-By: Claude trailer, self-hosted runners.

Sources

• README
• CONTRACT.md — the cost-basis read contract.

See also

• inventory — the asset register the books reconcile against.
• Penny — CFO, owner.