QA and normalize PM debt ledger structure

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QA and normalize PM debt ledger structure

  • Day: 2026-04-17
  • Time: 10:25 to 10:35
  • Project: Accounting
  • Workspace: WP 2: Operational
  • Status: Completed
  • Priority: HIGH
  • Assignee: Matías Nehuen Iglesias
  • Tags: Qa, Ledger, Debt-Family, Normalization, Accounting, Reconciliation

Description

Session Goal

Review the 2023-2025 accounting/debt ledger structure around PM, Alejandro, Héctor, and related counterparties, with the goal of validating doctrinal consistency and normalizing debt classification rules before further analysis.

Key Activities

  • Audited the 2023 patrimonial close and identified doctrinal inconsistencies in how debts were being classified.
  • Proposed migrating several blocks to a PM-centered model, where PM absorbs costs and Alejandro is recharged against PM instead of creating direct debts against MI.
  • Defined sanitation rules for debt_family to improve ledger coherence and downstream comparability.
  • Separated historical ARS base rows from USD debt tickets to avoid mixing base balances with ticket-level obligations.
  • Recommended isolating an ARBA anomaly outside the patrimonial close so it does not contaminate the core accounting model.
  • Reviewed ledger QA for 2023 and confirmed the structure is broadly coherent under the current doctrine, while flagging hygiene issues such as missing debt_family labels, inconsistent decimal precision, empty detail fields on mirror entries, and an outlier anomaly row.
  • Analyzed 2024 as a year of consolidation of PM_MI as an operational subledger, with ALE_MI remaining stable but less dominant.
  • Interpreted 2025 as a cleaner and more mature schema, with a discrete HECTOR_MI debt family and a more residual PM_MI microfinancing pattern.
  • Audited PM cash-out and PM inflow slices for reconciliation, confirming the accounting story while identifying model issues around Flujo, missing transaction_id, and incorrect debt-family assignments.

Achievements

  • Clarified the preferred accounting doctrine: PM should be the operational absorber of costs, reducing ambiguous direct debt classification.
  • Established a cleaner segmentation for QA: operational PM_MI items, legal contingencies, direct ALE_MI entries, and Household exclusions.
  • Confirmed that the ledger model is structurally usable across 2023-2025, despite remaining metadata and normalization issues.
  • Identified 2025 as materially simpler than prior years, suggesting the model is becoming more reusable and disciplined.

Pending Tasks

  • Normalize all rows with missing or incorrect debt_family values.
  • Add missing transaction_id fields to newly created rows.
  • Standardize decimal precision across the ledger.
  • Decide final treatment for ARS historical base rows versus USD debt tickets.
  • Keep the ARBA anomaly excluded from the patrimonial close.
  • Clarify repayment-currency rules and PM→Primos handling before final schema closure.

Evidence

  • source_file=2026-04-17.sessions.jsonl, line_number=1, event_count=0, session_id=28cf32b91193553106cea1c21e6216e023662b590058d93b13fb2a41e60d9bdc
  • event_ids: []

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