C2-3: invoices and credit memos on the contract, gapless numbering, void and restock

AGENTS.md

@@ -205,7 +205,7 @@ The convention table at `Key Conventions → Database` ("cents in app code") is
 
 | Surface | Wire format | Notes |
 |---|---|---|
-| ERP `/api/v1/orders`, `/api/v1/invoices` | **int64 cents** | `order/repository.go` does `dollarsToInt64Cents()` on read, `/100.0` on write. DB column is `DECIMAL(10,2)` dollars |
+| ERP `/api/v1/orders`, `/api/v1/invoices`, `/api/v1/credit-memos` | **int64 cents** (`*_cents`), unit prices int64 ten thousandths, quantities decimal strings | Converted onto ADR 0001 by C2-2 (orders) and C2-3 (invoices, credit memos): the list envelope, a lowercase status with the transitions route, a document number (`IN-` and `CM-` gapless), a revision with its `ETag`, the shared sales line shape (`docs/adr/0005-sales-and-money-core.md` sections 2 and 6). Credit memo lines, totals and open amounts are NEGATIVE. DB columns stay `NUMERIC`; the modules convert in SQL |
 | Portal `/api/portal/v1/*` | **float64 dollars** | `portal/model.go:61` has a TODO to migrate. Don't mix with ERP frontend helpers |
 | Quotes `/api/v1/quotes` | **int64 cents** (`*_cents`), unit prices int64 ten thousandths (`unit_price_ten_thousandths`) | Converted by R1-15 onto ADR 0001; the template is `docs/refactor/MODULE-RECIPE.md`. DB columns stay `NUMERIC`; the module converts in SQL, never through float64 |
 | Customers `/api/v1/customers` | **int64 cents** (`credit_limit_cents`, null for no limit; `balance_cents`, read only) | Converted by C2-1 onto ADR 0001 with ship-tos and the payment terms master (`docs/adr/0005-sales-and-money-core.md` section 7). `customers.credit_limit` is NULL for no limit and 0 is no credit. DB columns stay `NUMERIC(12,2)`; the module converts in SQL |
@@ -216,7 +216,7 @@ When rendering money on **ERP pages**, use `formatCents()` from `web/apps/desk/s
 
 ### AR balance: read live from invoices; `customers.balance_due` is a secondary record
 For **reads / decisions**, compute the customer's AR balance live from open invoices —
-`SUM(total_amount) FROM invoices WHERE status IN ('UNPAID','PARTIAL','OVERDUE')`. The
+`SUM(total_amount) FROM invoices WHERE status IN ('UNPAID','PARTIAL')`. The
 canonical status set lives in `invoice.OpenInvoiceStatuses`; the portal AR summary,
 dashboard, reporting, and the order **credit-limit gate** (`order.Service.overCreditLimit`)
 all go through it, so they agree. The credit gate no longer reads the denormalized

core/api/ROUTES.txt

@@ -131,7 +131,11 @@ POST	/api/v1/configurator/validate	internal/configurator	h.handleValidate
 DELETE	/api/v1/contacts/{id}	internal/customer	h.HandleDeleteContact
 GET	/api/v1/contacts/{id}	internal/customer	h.HandleGetContact
 PUT	/api/v1/contacts/{id}	internal/customer	h.HandleUpdateContact
-GET	/api/v1/credit-memos/{customerId}	internal/invoice	h.HandleListCreditMemos
+GET	/api/v1/credit-memos	internal/invoice	h.HandleListCreditMemos
+POST	/api/v1/credit-memos	internal/invoice	h.HandleCreateCreditMemo
+GET	/api/v1/credit-memos/{id}	internal/invoice	h.HandleGetCreditMemo
+PUT	/api/v1/credit-memos/{id}	internal/invoice	h.HandleUpdateCreditMemo
+POST	/api/v1/credit-memos/{id}/transitions	internal/invoice	h.HandleCreditTransition
 GET	/api/v1/customers	internal/customer	h.HandleListCustomers
 POST	/api/v1/customers	internal/customer	h.HandleCreateCustomer
 GET	/api/v1/customers/{customerId}/activities	internal/crm	h.HandleListActivities
@@ -213,9 +217,9 @@ POST	/api/v1/inventory/adjust	internal/inventory	h.AdjustStock
 POST	/api/v1/inventory/transfer	internal/inventory	h.MoveStock
 GET	/api/v1/invoices	internal/invoice	h.HandleList
 GET	/api/v1/invoices/{id}	internal/invoice	h.HandleGet
-POST	/api/v1/invoices/{id}/credit-memo	internal/invoice	h.HandleCreateCreditMemo
 POST	/api/v1/invoices/{id}/email	internal/document	h.HandleEmailInvoice
 GET	/api/v1/invoices/{id}/payments	internal/payment	h.GetPaymentHistory
+POST	/api/v1/invoices/{id}/transitions	internal/invoice	h.HandleTransition
 GET	/api/v1/locations	internal/location	list
 POST	/api/v1/locations	internal/location	create
 DELETE	/api/v1/locations/{id}	internal/location	h.DeleteLocation

core/api/fragments/accounts.yaml

@@ -121,6 +121,8 @@ components:
           - PAYMENT
           - ADJUSTMENT
           - REFUND
+          - CREDIT_MEMO
+          - REVERSAL
         amount:
           type: integer
           format: int64

core/api/fragments/gl.yaml

@@ -607,7 +607,7 @@ components:
           type: string
         source:
           type: string
-          description: MANUAL, INVOICE, PAYMENT, ADJUSTMENT, CLOSING, VENDOR_INVOICE, VENDOR_PAYMENT, REVERSAL, RETURN or DEPOSIT.
+          description: MANUAL, INVOICE, PAYMENT, ADJUSTMENT, CLOSING, VENDOR_INVOICE, VENDOR_PAYMENT, REVERSAL, RETURN, DEPOSIT, CREDIT_MEMO or WRITE_OFF.
         source_ref_id:
           type: string
           format: uuid