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The minimal pbc-finance landed in commit bf090c2e only reacted to *ConfirmedEvent. This change wires the rest of the order lifecycle (ship/receive → SETTLED, cancel → REVERSED) so the journal entry reflects what actually happened to the order, not just the moment it was confirmed. JournalEntryStatus (new enum + new column) - POSTED — created from a confirm event (existing behaviour) - SETTLED — promoted by SalesOrderShippedEvent / PurchaseOrderReceivedEvent - REVERSED — promoted by SalesOrderCancelledEvent / PurchaseOrderCancelledEvent - The status field is intentionally a separate axis from JournalEntryType: type tells you "AR or AP", status tells you "where in its lifecycle". distribution/.../pbc-finance/002-finance-status.xml - ALTER TABLE adds `status varchar(16) NOT NULL DEFAULT 'POSTED'`, a CHECK constraint mirroring the enum values, and an index on status for the new filter endpoint. The DEFAULT 'POSTED' covers any existing rows on an upgraded environment without a backfill step. JournalEntryService — four new methods, all idempotent - settleFromSalesShipped(event) → POSTED → SETTLED for AR - settleFromPurchaseReceived(event) → POSTED → SETTLED for AP - reverseFromSalesCancelled(event) → POSTED → REVERSED for AR - reverseFromPurchaseCancelled(event) → POSTED → REVERSED for AP Each runs through a private settleByOrderCode/reverseByOrderCode helper that: 1. Looks up the row by order_code (new repo method findFirstByOrderCode). If absent → no-op (e.g. cancel from DRAFT means no *ConfirmedEvent was ever published, so no journal entry exists; this is the most common cancel path). 2. If the row is already in the destination status → no-op (idempotent under at-least-once delivery, e.g. outbox replay or future Kafka retry). 3. Refuses to overwrite a contradictory terminal status — a SETTLED row cannot be REVERSED, and vice versa. The producer's state machine forbids cancel-from-shipped/received, so reaching here implies an upstream contract violation; logged at WARN and the row is left alone. OrderEventSubscribers — six subscriptions per @PostConstruct - All six order events from api.v1.event.orders.* are subscribed via the typed-class EventBus.subscribe(eventType, listener) overload, the same public API a plug-in would use. Boot log line updated: "pbc-finance subscribed to 6 order events". JournalEntryController — new ?status= filter - GET /api/v1/finance/journal-entries?status=POSTED|SETTLED|REVERSED surfaces the partition. Existing ?orderCode= and ?type= filters unchanged. Read permission still finance.journal.read. 12 new unit tests (213 total, was 201) - JournalEntryServiceTest: settle/reverse for AR + AP, idempotency on duplicate destination status, refusal to overwrite a contradictory terminal status, no-op on missing row, default POSTED on new entries. - OrderEventSubscribersTest: assert all SIX subscriptions registered, one new test that captures all four lifecycle listeners and verifies they forward to the correct service methods. End-to-end smoke (real Postgres, fresh DB) - Booted with the new DDL applied (status column + CHECK + index) on an empty DB. The OrderEventSubscribers @PostConstruct line confirms 6 subscriptions registered before the first HTTP call. - Five lifecycle scenarios driven via REST: PO-FULL: confirm + receive → AP SETTLED amount=50.00 SO-FULL: confirm + ship → AR SETTLED amount= 1.00 SO-REVERSE: confirm + cancel → AR REVERSED amount= 1.00 PO-REVERSE: confirm + cancel → AP REVERSED amount=50.00 SO-DRAFT-CANCEL: cancel only → NO ROW (no confirm event) - finance__journal_entry returns exactly 4 rows (the 5th scenario correctly produces nothing) and ?status filters all return the expected partition (POSTED=0, SETTLED=2, REVERSED=2). What's still NOT in pbc-finance - Still no debit/credit legs, no chart of accounts, no period close, no double-entry invariant. This is the v0.17 minimal seed; the real P5.9 build promotes it into a real GL. - No reaction to "settle then reverse" or "reverse then settle" other than the WARN-and-leave-alone defensive path. A real GL would write a separate compensating journal entry; the minimal PBC just keeps the row immutable once it leaves POSTED.