Ledger-level period state. Close, lock and reopen require a second approver.
| Period | Range | Status | Last transition | Actions |
|---|---|---|---|---|
| August 2026 | 2026-08-01 – 2026-08-31 | open | op-synthetic-001 — Period opened for the current month | |
| July 2026 | 2026-07-01 – 2026-07-31 | closed | op-synthetic-002 — Month-end close after trial balance sign-off | |
| June 2026 | 2026-06-01 – 2026-06-30 | locked | op-synthetic-003 — Locked after statutory filing | |
| Fixture — unbalanced trial balance | 2026-05-01 – 2026-05-31 | open | op-synthetic-001 — Seeded unbalanced period for pre-close checks |