781c331288
OpenPay (1 crate)
op-revrec ASC 606 / IFRS 15 revenue recognition (5-step model,
multi-element allocation, deferred revenue ledger,
variable consideration with constraint, principal vs agent,
contract modifications, multi-currency translation)
27 tests across 6 FASB worked examples + SaaS lifecycle.
EOC (1 crate)
eoc-carbon Carbon intensity → joules → gCO2e accounting.
Electricity Maps, WattTime, CO2 Signal adapters; IEA
baseline fallback; PUE tables (AWS/GCP/Azure); region-aware
scheduling + demand shifting; SCI-for-AI bridge into eoc-eval.
21 tests passing.
Seven other crates (op-dispute-evidence, op-ewallets-asia, smart-byte-zk,
smart-byte-atproto, smart-byte-edv, eoc-agent, eoc-rag) were scoped in this
batch but the parallel agents hit session-limit before completing. They are
deferred to a follow-up batch.
Co-Authored-By: Claude Opus 4.7 <[email protected]>
86 lines
3.2 KiB
Rust
86 lines
3.2 KiB
Rust
//! Error type for `op-revrec`. One sealed enum, exhaustive `match` at the callsite.
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use thiserror::Error;
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/// Result alias for `op-revrec`.
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pub type Result<T> = core::result::Result<T, Error>;
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/// All possible failure modes inside `op-revrec`.
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///
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/// The variant set is intentionally narrow: revenue-recognition math
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/// either succeeds or it produces a precise, auditable failure that the
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/// caller has to handle. There are no "unknown" or "soft" errors — every
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/// failure has a one-to-one mapping to an ASC 606 / IFRS 15 concept.
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#[derive(Debug, Error)]
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pub enum Error {
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/// A performance obligation referenced by id does not exist on the
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/// contract.
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#[error("unknown performance obligation: {0}")]
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UnknownObligation(String),
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/// The sum of standalone selling prices on a contract is zero —
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/// allocation by relative SSP is undefined.
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#[error("transaction price allocation requires non-zero total SSP")]
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ZeroStandaloneSellingPrice,
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/// Currency of a performance obligation does not match the contract
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/// transaction-price currency.
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#[error("currency mismatch between obligation and contract transaction price")]
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CurrencyMismatch,
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/// Money arithmetic in `op-core` overflowed or otherwise rejected the
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/// operation.
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#[error("money error: {0}")]
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Money(#[from] op_core::Error),
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/// Variable-consideration estimate exceeds the constrained ceiling
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/// — recognition would book revenue that is not "highly probable"
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/// of not reversing (ASC 606-10-32-11).
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#[error("variable consideration estimate {estimate} exceeds constraint ceiling {ceiling}")]
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VariableConstraintBreached {
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/// The unconstrained estimate, in minor units of the contract currency.
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estimate: i64,
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/// The constraint ceiling, in minor units of the contract currency.
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ceiling: i64,
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},
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/// A refund or reversal exceeds the amount previously recognized.
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#[error("refund {refund} exceeds recognized revenue {recognized}")]
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RefundExceedsRecognized {
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/// Refund amount in minor units.
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refund: i64,
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/// Previously recognized amount in minor units.
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recognized: i64,
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},
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/// A recognition schedule was asked to produce a period with
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/// `end < start`, or zero-length where positive length is required.
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#[error("invalid schedule period: start={start}, end={end}")]
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InvalidPeriod {
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/// Period start (ISO-8601 date).
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start: String,
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/// Period end (ISO-8601 date).
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end: String,
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},
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/// Contract-modification handling rejected the change.
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#[error("contract modification rejected: {0}")]
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ModificationRejected(String),
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/// FX translation failed because no rate was supplied for the
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/// recognition date.
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#[error("no FX rate for {from}/{to} on {date}")]
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MissingFxRate {
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/// Source currency code.
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from: String,
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/// Target currency code.
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to: String,
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/// Recognition date (ISO-8601).
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date: String,
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},
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/// Generic invariant violation. Carries a description for the audit
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/// trail; reachable only from defensive checks.
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#[error("invariant violated: {0}")]
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Invariant(String),
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}
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