UGKTVPG IPKVPWQEEC GVCKTRQTRRC GEWFQTR FPC UVPGXG UUGPKUWD GMCV QV UK IPKVPWQEEC HQ GNQT GJV VCJV IPKVCEKFPK PQQVTCE GXKVUGIIWU

[NNWHGRQJ VWD UUGNIPKPCGO #  GTWIK(

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#EEQWPVKPI 2CVVGTPU

Events

System Accounting Entries

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T Q U U G E Q T 2 V P G X ' G N R OK 5

 GTWI K(

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UGNW4 IPKVUQ2
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Event reads Processor creates

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V P GOG GTIC GJV VW Q I PKVCT C RG5

process(Event)

   G T W IK (

 T Q U U G E Q T R C G X C J V P Q F G Y G O G J E U V C J V J V K 9  V K U U G E Q T R F N W Q J U V C J V V P G O G G T I C G J V F P KH Q V G N D C U K V C J V G X K V E C I P K J V G O Q U U C V P G X G G J V H Q M P K J V P C E G Y F G G F P +    G T W I K ( I PK U U G E Q T R G JV Q F [ NN C WV E C Q V V K G U W P G J V F P C V P G X G P C T QH V P G O G G T I C V J I K T G J V F PK H QV G N D C G D Q V F G G P F N W Q Y T Q U U G E Q T R G J 6  V P G O G G T I C G J V H Q V W Q V E GL D Q P C I PK M C O [ D UK JV Q F FN W Q E G Y UV E GL D Q H Q U O T G V PK I P K M P K J V G T C G Y G E PK 5  V P G O G G T I C V C JV G U W F P C V P G X G G JV U U G E Q T R Q V G U W Q V F G G P G Y V P G O G G T I C J EK J Y V W Q G T W I KH G Y V P G X G P C G M C V G Y P G J 9  V P G O G G T I C [ D VK V KN R U U K U U G E Q T R T W Q R W VK N R U Q V [ C Y G P Q Q 5  [ C FT W V C 5 T Q [ C F P W 5 P Q U NN CH [ C F P W 5 T G J V G J Y F P C [ C F P W 5 C P Q V G I W Q [ V C J Y F G V C N W E N C E U K G O KV T G X Q G JV Y Q J

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UGNWT IPKVUQR GJV PQ  FQKTG2 [VKXKVEGHH' GUW PCE G9 FGVCEKNROQE VCJV VQP [NNCWVEC UK G O K V I P K N F P C J V P G O G G T I C G J V O Q TH F G V C T C R G U U GN W T I PK V U Q R G J V G X C J G Y G E P 1  VU W I W# PK V E GH H G PK U G N W T G J V V Q P [ T C W T D G ( PK V E G HH G P K G T G Y V C JV U GN W T G J V QV I P K F T Q E E C G OK V T G X Q VCJV [CR VUWO GY PGJV [TCWTDG( PK FGMTQY GOKVTGXQ GOQU VWQDC VUWIW# PK TCGJ GY H+  T W E E Q [ G J V P G J Y P C J V T G V CN J E W O U V P G X G V W Q D C T C G J P G V H Q G 9  T G JV Q P C J V K Y V K I P K E C N R G T F P C GN W T I PK V U Q R G P Q V W Q I PK R R C Y U H Q G U C E C [ N R O K U V Q P UK UK J V J V K Y I P KN C G &  N K T R C PK M E C D G T G Y [ G J V P C J V F G V C E K N R O Q E G T Q O T C H U P QK V C N W E N C E U G X N Q X P K G O K V T G X Q G T G J Y  G O K V T G X Q U C  T G X Q U T W Q J N N C F P C U T W Q J I P Q N U C ZK U T G X Q UTW QJ N N C V CGT V G Y G OK VT GXQ U C V JI KG TG XQ UT W Q J N NC I PK V CGT V HQ I PK FC GV UP K VU  [ C / PQ V C J V G D [ C O V +  O J VK T Q I N C P C H Q V E G R U C [ P C U C Z G N R O Q E U C G D P C E V W D I PK I P C J E U G V C T U C GN R OK U U C G D [ C O G U G J 6  G I P C J E U G X N G U O G JV U G N W T G JV V C JV V E C H G J V J VK Y I PK N C G F V W Q D C IPKMNCV O+ FCGVUP+ JVKY NCGF QV GNROKU [NNCWVEC UK VCJV TGVPKY QV FGUQRRQ UC TGOOWU T QH G V CT [ VKE KT VE GN G VP GT GHH K F C U C U TG VV C O J E WU V W Q D C I PK M N CV V Q P O+ GT G * G O KV  U G NWT PK P QK V CKT CX H Q GU WC E VU G V C GTI G J V JV K Y N C GF Q V U N KC H VK T GX G Y Q J U V P GXG H Q IP KUU G E QTR G J V P Y Q F M C G T D QV [ C Y N C E K I QN C U W U G XK I G R [ V V P G X G F P C V P G O G G T I C [ D I PK V C T C R G 5  UV PG O GGT IC G NR K V N W O V E G HH C F N W Q J U U G I P C J E Y Q J G F K E G F F P C U V P G O G G T I C J E K J Y P Q G T G Y U G N W T I PK V U Q R J E K J Y G G U Q V U W Y Q N N C F N W Q Y V C JV O UK P C J E G O C V P G O G N R OK P G J V F N W Q E G 9  U G N W T I P K V U Q R H Q I P K T C J U Y Q NN C P C E G Y F G W N C X K V N W O V P G O G G T I C Q V G N W T I P K V U Q R O Q T H G N Q T G J V I P K M C O [ $  U V P G O G G T I C P G G Y V G D F G T C J U G D F N W Q J U U G N W T G T G J Y J VK Y G R Q E Q V O UK P C J E G O C U W U G XK I Q UN C V P G O G G T I C G J V PK J VK Y U V E GL D Q G V C T C R G U U C U GN W T I P KV U Q R G J V I PK V C T C R G 5

GTWVEKR GJV QV UGNWT IPKVUQR FPC UGR[V VPGXG IPKFF#

 GTWI K(

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QVPK RW VK IPKMQQJ FPC VEGLDQ YGP C IPKVCKVPCVUPK UC GNROKU UC GD PCE GNWT YGP C IPKFFC V C JV Q U F G \K T G V G O C T C R G D P C E U GN W T I PK V U Q 2  U G I P C J E G M C O Q V I PK O O C T I Q T R J E W O Q U G T K W S G T V P U G Q F VK V C J V U K T G V V G D U K U K J V [ J Y P Q U C G T G P 1  P QK V C IK X C P G T W V E W T V U C V C F J VK Y E K I Q N N C P QK V K F P Q E G PK N P K H Q N C G F V C G T I C U G E C N R G T V K V C J V UK UV E G L D Q I PK U W H Q V P K Q R G J 6

GPKVW QTD WU [ D EK IQN IP KU UGE QTR QF   

 OT Q H G J V HQ EK IQ N G XC J F N WQY J EK J Y T QUU GE QT R N CT WFG EQT R C G P KI C OK FN WQ E G9  U G W S K P J E G V N C T W F G E Q T R I P K U W Q V F G T C R O Q E G I C V P C X F C P C U K I PK U U G E Q T R H Q U V E G R U C V P G T G H HK F G J V G V C T C R G U Q V U V E G L D Q I PK U W G T G J Y T G F K U P Q E Q V V P K Q R UK J V V C I PK U W C R J V T Q Y U V +

  GU NG   ] VPGOGGT IC UNCWSG VPGOGGTI#VG IG HK GU NG GU NG   ] GR[6VPGXG UNCWSG G R[VG HK GU NG  HK GU NG GVC4VG I TGOQV UW%VGI G G GVC4[$[ NR KVNWO ]  IWC PCJ6TGVCN GVCFG H K ] G R[6VPGXG U NCWSG  G R[VG H K ] VPGOGGT IC U NCWSG VPGOGG TI#VG IG H K GF QE QFWGU R NCTWFGE QT R  G VPGX' UUGEQT R

UGTWVEWTV5 VEGLD1 FPC PQKVKUQROQEG& NCTWFGEQT2

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 OGJ V GI P CJE V QP P CE G Y [ N NC W U W G U W C E G D V P G U G T R NN KV U G T C U P QK V E C U P C T V N C K E P C PK H F P C UV P G X G N C PK I K T Q G J V V C J V [ C Y C J E W U PK T Q T T G G JV ZKH QV G X C J G 9  T Q T T G G J V Z KH V U W L V Q P P C E G Y G U W C E G D U K U K J 6  U U G E Q T R G J V H Q UV T C R F G V C EK N R O Q E F P C F T C Y M Y C V U Q O G J V H Q G P Q UK U T Q T T G J VK Y I P KN C G F V C JV T G X Q E U K F P Q Q U G Y U V P W Q E E C J V K Y I PK N C G F G T C G Y P G J Y V W $  T W Q X G F P G P C O W J H Q O T QH T G J V Q [ P C PK Q F [ G J V U C V U W L I P Q T Y Q I U I P K J V U U G PK U W D PK Q U GH KN H Q O T QH C U K U U G P K U W $

UGMCVUKO IPKVEGTTQ%
UKJV HQ GNROCZG GPQ VUWL UK  GNW4 IPKVUQ2 EKIQN NCPQKV K F P Q E G J V G E CN R G T F P C G T WV E W T V U UK JV V P G U G T R G T Q V U R K J U P QK V C N G T U U CN E G U W P G J V F P C G T W V E W T V U T C N W I G T C F P KH Q V F G G P W Q [ F G V C E K N R O Q E G T Q O U V G I VK U #  F G V C E K N R O Q E Q Q V V Q P U V K P G J Y F Q Q I UK EK I Q N N C P QK VK F P Q %  [ E P CH G T Q O I PK JV G O Q U G U W Q V P G J Y F P C UN C P Q KV K F P Q E GU W Q V PG J Y H Q P QK VU GWS GJ V TG Y UP C Q V P IKU GF 1 1 [ NGT WR C P K V WQ DC I PKM PK JV JVT QY QUNC UV+ GVCDGF NCTWFGEQTR UX UVEGLDQ GJV TQH TGVVCO C VUWL VPUK UKJV VWQDC IPKMPKJ6  RK J U P Q KV C GN G T U U C N E H Q O T Q H G O Q U [ D F G E CN R G T G D P C E V C J V G T W V E W T V U I PK [ N T G F P W T C N W I G T C U C J E K I QN N C P QK VK F P Q E G J V P G J Y NN G Y U M T Q Y V +  O U K P C J E G O UK JV U G K N T G F P W Q U N C V K F P C O U K J R T Q O [ N Q R U G K N T G F P W V P G O G E C N R G T UK J 6  U V E G L D Q H Q G T W V E W T V U G J V P Q F G U C D P Q KV C I K X C P JV K Y E K I QN N C P QK VK F P Q E H Q V QN C G E C N R G T QV U M G G U J E C Q T R R C V E GL D Q G J 6  U G J E C Q T R R C N C T W F G E Q T R F P C V E GL D Q G J V P G G Y V G D G E P G T GHH K F G J V H Q V T C G J G J V UK UK J 6  G V C K T Q K T G V G F G T W V E W T V U T K G J V G X C J Q V [ N G MK N U U G N G T C U V E G L D Q G J V V N W U G T C U C Q 5  E K I Q N T W Q [ G \ K P C I T Q Q V [ C Y GN I P K U C J V K Y M E K V U Q V W Q [ U G E T Q H O GV U [ U G JV H Q G R C J U G J 6  W Q [ P Q R W G T W V E W T V U G J V U G E T QH E K I QN P Q K V C IK X C P G J V G U W C E G D GTWVEWTVU GJV QV GJV RGGM QV GXCJ WQ[ UVEGLDQ QVPK IPKUUGEQTR GJV IPKVCTCRGU [$  [H K F Q O Q V FT C J [ T G X U G O Q E G D O C T I Q T R F P C GT WV E W T V U G J V H Q V J I K U N N C G U QN W Q [ G T QH G D U P QK V R G E Z G G U G JV H Q [ P C O G M C V V P U G Q F V+  G T W V E W T V U T G J V Q P C G U W Q V T G N R O K U UK V K G T G J Y U P Q K V R G E Z G [ P C O G T C G T G J V G E P K U [ N T CN W E K V T C R G P K N R K E UK F G J V R G G M P C E Y GH V W D R W UK JV R G G M P C E W Q [ G P KN RK E UK F P G XK )  GV C F F P C G R [V V P G X G V P G O G G T I C [ D U N C P QK VK F P Q E G JV U G \K P C I T Q V C J V G T W V E W T V U C U G E T Q H P G V C JV J E C Q T R R C N C T W F G E Q T R C H Q P IK U G F G J V PK G J V I P K J V Q P U K G T G J 6  F G T W V E W TV U N N G Y P QK V WN Q U N C T W F G E Q T R C R G G M Q V F T C J [ T G X U K VK V E C H G J V O Q T H U G O Q E PK C I V U G I I K D G J 6  PK C I V U G I IK D G J V V P U K VK V W $  PK C I I K D C U K U K J V [ N V P G W S G T H [ T G X T W E E Q U G I P C J E V P G F P G R G F G OK V G E P K 5  G F Q E G E T W Q U G JV I P K I P C J E V W Q J V K Y E K I Q N P Q K V E G N G U V C JV Q V UGIPCJE GMCO PCE WQ[ [NVPGWSGTH EKIQN PQKVEGNGU GJV GIPCJE WQ[ HK VCJV UK PKCI TQLCO G J V J E C QT R R C N CT W F G E QT R F GT W V E WT VU N N G Y C Q V J E C QT R R C V E G L D Q P C GT C R O Q E W Q [ H K Q 5  J E CQT RR C N CTWF GE QT R G JV P K G P KV WQT DWU C I PKF NK WD P CJ V F G VC EK NR O Q E G T Q O Q P U V K G N W T I P K V U Q R Y G P C F G G P Q F W Q [ H +  [ C Y V J I K T G J V P K G T W V E W T V U C V C F G J V

 UG V CGTE VP GXG GJ V JE KJ Y U GKT VP G GJ V F P C V PG X G G JV P G G YV G D N KCT V C R GGM Q V UK V PG O VU WLF C P C [D F G VE GHH C UG KT VP G G J V I PKF PK H QV [GM G J 6

V PG OVU WLF # PC [ D FG VEGHH# U G KT V P ' G J V IPK FP K(

 G P Q F N Q G J V VQ P F PC V PG XG YG P G J V U G U W I PK U U G E Q T R G T W V WH [ P C V C J V G T W U P G Q V F G G P G Y [ N F P Q E G 5  V P G OV U W L F C P C [ D F GV E G HH C G T C U GK T V P G J EK J Y F PKH Q V G N D C G D QV F G G P G Y UK J V I P K Q F H Q V T C R U #  V P G X G G J V V U WL F C G Y P G J Y [N V E G T T Q E U GK T V P G G J V I P KV U W L F C H Q O U K P C J E G O C G X C J G Y V C J V G T W U P G QV F G G P G Y [ N V U TK (  U I PK J V T G JV Q Q Y V G T W U P G Q V F G G P Q U N C G Y T G X G Y Q J G N R O K U U K J E W O V C J 6

V PGXG VPG OVU WLFC GVCT C RG5

   G T W IK (

[NVEGTK F V P GXG UWQ GPQTTG PC IPKV UWL F#

   G T W I K ( V P G X G V P G O V U W L F C G V C T C R G U C J VK Y T Q U V P G X G G J V P G G Y V G D    G T W IK ( M P KN V E G T K F C [ D T G J VK G V P G X G F N Q G J V I PK V U W L F C U C V P G X G Y G P C F T Q E G T G 9    V P G X ' I PK U W P G J Y G X C J W Q [ I QN V P G X G G N D C V W O O K G J V P Q [N G T U P T G VV C R V P G O V U W L F C G J 6

0..1

replacement

old events

0..1
Accounting Event Accounting Event Adjustment

0..1
adjusted event old events

   G T W IK (

0..1

J E K J Y U GK TV P G Y G P C GV C G T E P G J V F P C P G G D G X C J F N W Q J U U G K TV P G V E G T T Q E G J V V C J Y V W Q G T W I K H G Y J E C Q T R R C U K J V J V K 9    V P G O V U WL F # G E P G T G H HK & UK G W S K P J E G V F T K J V G J V Q 5 UFT Q E GT GJ V GUWT GR Q V UF G G P G P Q G OQU P GJY I PK [Q PP C GD N NK VU P CE V K U G KTV PG F G U T G X G T V W Q T G VN KH Q V U I PK JV G O Q U Q F P C E G Y J I W Q J V N #  U G K TV P G F G V E G T T Q E P G V F P C I P K U T G X GT P G V U G KT V P G Y G P [ V P G Y V G V C G T E Q V G X C J G Y U G KT V P G P G V U V E G H H C V P G OV U W L F C P C H+  U G K T V P G C T V Z G H Q V Q N C U G V C G T E V K V C JV UK U GK T V P G G J V I PK U T G X G T J VK Y O G N D Q T R G J 6  F GV C GT E GD N NK Y U GKT VP G VE GTT QE GJ V F P C NC WU W U C V PG X G Y G P G J V UU GE Q T R P G J V P C E W Q [ [ T V P G F N Q G J V F G U T G X G T G X W Q [ G E P 1  [ TV P G N C P K I KT Q G J V V W Q U N G E P C E [ N G X KV E G HH G [ T V P G I P K U T G X G T UK J 6  G P Q F U C Y N C U T G X G T G JV [ C F G J V H Q G V C F I P K F T Q E G T C F P C N C P K I K T Q G J V Q V G V K U Q R R Q V W D N C W S G U K J E K J Y V P W Q O C P C G V C F F GT T W E E Q G O CU G J V G X C J N N K Y J E K J Y [ T V P G P C U K UK J 6  [ TV P G I P K U T G X G T C V U Q R F P C V P G O V U W L F C G J V [ D F G V E GH H C G T G Y V C J V U G K T V P G G J V N N C F P K H G Y G T G *    V P G O V U W L F # N C U T G X G 4 UK G W SK P J E G V F P Q E G U G J 6  FT Q EGT N CK EP C PKH G JV H Q V T C R V K E KN R Z G P C P Q K V C T G VN C G J V U G M C O V C J V V P G OV U W L F C H Q O T Q H C F G G P G Y Q U F GV K F G GD VUWL VQPPCE UIPKJV JEW5 NNKD C VWQ IPKFPGU UC JEWU HHQ FGMEKM PGGD GXCJ NNKY UGUUGE Q T R N C K E P C PK H T G J V Q G U W C E G D Q U N C U K V+  N K C T V V K F W C N C K E P C PK H G J V H Q V T C R U C G N D C V W O OK [ NN C W U W G T C U G K T V P G G U W C E G D V U W L V Q P UK U K J 6  G N D K U U Q R [ N G T C T U V K V W D [ U C G U V +  U G P Q Y G P JV K Y O G JV I PK E CN R G T [ D T Q U G W N C X TK G J V I P KV K F G [ D T G J VK G V P G X G Y G P G J V JV K Y P G G D G X C J F N W Q J U [ G J V V C J Y Q V O G J V G I P C J E F P C V P G OV U W L F C G J V [ D F G V E G H H C U G KT V P G G J V N N C F P K H

NCUTGXG4

GY VCJV UPCG O [NROKU V+ VUGKUCG GJV UK  VPG OVUWLF# VPGOGECNRG4 GGTJV GJV H 1    V P G O VU W L F # G E P G T GH H K & T Q   V P G OV U W L F #  VPGOVUWLF# VPGOGECNRG4UGKTVPG VUWLFC PCE GY U[CY GGTJV GTC GTGJ6

U G KT V P G G J V I P K V U W L F # H Q U [ C 9
P QK VR KTE UGF P T G V V C R UV K PK F G V U G I I W U U C N N G Y U C O G J V G F W N E PK Q V NK C T V G JV F P G V Z G Q V F G G P NN W Q [ PG JV

  G N W 4 I P KV U Q 2 [ T C F P Q E G 5 G U W W Q [ H+  VK F GV C G T E V C JV V P G X G G J V F P C [ T V P G G JV

P G G Y V G D M PK N C G M C O W Q [ [ TV P G P C GV C G T E W Q [ T G X G P G J Y V C J V U P C G O UK JV G U C E V U GN R OK U G J V P +    G T W I K ( H Q U G PK N G JV I P QN C P Q KV C K E Q U U C P C JV K Y V R G M G D P C E NK C T V E K U C D G J 6

UGKTVPG IPKVNWUGT UVK FPC VPGXG PC PGGYVGD MPKN C IPKRGG-

 GTWI K(

Event source

1


Accounting Entry

 U G W SK P J E G V T G JV Q G JV H Q G P Q G U W Q V F G G P W Q [ V PK Q R V C J V T G VH #  V P G O G V CV U C H Q V W Q I P K F P G U G J V T Q F Q K T G R C H Q I P K U Q N E C NK V P W U R C J T G R

  V P G O V U W L F # V P G O G E CN R G 4 G U W Q V G N D K U U Q R G D [ C O
V P G O V U WL F C G N I P K U C Q V P K

V K V PK Q R P K C V T G E C Q V R 7  U G W S K P J E G V G U G J V H Q P Q K V C P K D O Q E C G U W P C E W Q [ U G OK V G O Q 5 U V P G O G E C N R G T TK G J V F P C U G K T V P G U W Q G P Q T T G N C T G X G U I P K P K D O Q E [ D T G J V T WH V K G E W F G T P G X G [ C O G Y F G G F P+  U G K T V P G I PK V C U P G R O Q E P G V P C JV G T Q O Q P Q V F G E W F G T G D Y Q P P C E V P G O V U WL F C [ T V P G P G V T W 1  U G K TV P G Y G P G J V F P C U GK T V P G F N Q G J V P G G Y V G D G E P G T GH HK F G J V G T C



 VK JV K Y G P Q F U C J O G V U [ U C V C J Y U F T Q E G T J EK J Y CV C F I P K U U G E Q T R G J V U K CV C F V P G X G H Q F PK M T G JV Q G J 6  V P G X G G J V H Q G E T W Q U G J V V W Q D C P QK V C O T Q H P K P C G O + C V C F G E T W Q U [ $  [ C Y [ N U C G Y C PK U G O K V G N R W Q E C  C V C F G E T W Q U  O T G V G J V F G U W G X + G EK V Q P N N W Q ;  GV CT WE CP PK G D Q V G X QTR TG V CN U VP GXG GT GJ Y U GU CE JV KY N CG F Q V   VPGO VU WLF # N C U T G X G 4 U C J E W U O UK P C J E G O V P G T GH HK F C F G G P G Y F P C GN D C V W O O K G D V U W O H Q C V C F G E T W Q U G J V G T QH G T G J 6  I Q N G J V H Q [ VK T I G V P K G J V U M C G T D V P G X G N C PK I K T Q G J V G I P C J E QV V W D F GY CN H U CY V PG XG G JV HQ FT QE GT T W Q V CJ V TG X QE UKF VJI K O GY PQ TG V C N V CJ V G WTV GD [ C O V +  F G I P C J E G D T G X G P P C E C V C F G E T W Q U U VK F G V C G T E UK V P G X G P C G E P 1  U V E GL D Q GN D C V W O O K G T C U V P G X G V C J V U G K V T G R Q T R N CV K X V U Q O G JV H Q G P Q U V U G I I W U U V P G X G H Q G N Q T NK C T V VK F W C G J 6

MTQY VK IPKMC/

 U V P G X G H Q V UK N C V U WL [ N N C KV P G U U G G T C J E K J Y U I Q N V K F W C Q V N C T V P G E [ N G V WN Q U D C G T Q H G T G J V U K V P G X G P C H Q C G F K G J 6  U P G R R C J V C J V I P K J V [ T G X G N N C I Q N C G F K X QT R [ G J V P K C O Q F C P K UV P G X G I P K X C J H Q GU Q RT W R [T C O KT R G JV U K U K J 6 U V PGX G GJ V H Q FT QE GT C RG GM Q V F G G P W Q [ P G R R C J U I P K J V P K C V T G E [ J Y F P C VU T G F P W Q V T G F T Q P K Q U UV P G X G Q V V E C G T U PK C O Q F [ P C /  P QK V E C G T C G U W C E U G P Q I P KV U G T GV PK V U Q O G J 6  P Q KV E C G T C G M Q X Q T R V P Q F V W D I P K F T Q E G T J V T Q Y G D [ C O G O Q U I P KV U G T GV PK G T C O G J V H Q N N C V Q 0  P G R R C J U I P K J 6

[CFKT( GD FNWQY GVCF FGEKVQP GJV [CFKT( NKVPW PQKVECUPCTV GJV VKOUPCTV VPUGQF FPC OGVU[U NCWPCO FNQ PC UGUW UTWDC$ H+ [CFUGW6 UK GVCF FGTTWEEQ GUQJY FPC FTCE VKFGTE [O UK VEGLDWU GUQJY GUCJETWR GMCO UK GR[V VPGXG GUQJY VPGXG PC UC FGNGFQO GD VJIKO UKJ6 FTCE VKFGTE [D [CR FPC [CFUGW6 PQ NCGO C TQH UTWDC$ QV QI + GNROCZ'

P K C O Q F G J V U V E GH H C J E K J Y I P K V U G T GV P K I P K J V G O QU H Q [ T Q O G O G J V U GT W V R C %



subject

:/28

when ocurred : DateTime when noticed : DateTime Event

Event Type

 UK J V G M KN G E C H T G V P K P C F N G K [ V J IK O U G P KN G U Q J V I P Q N C I P K J V G O Q U T Q F T C E M P C D C Q V F G KN R R C P T G V V C R E K U C D G J 6  F G X N Q X P K G T Q O O G J V G M C O P C E U P T GV V C R T GV C N J I W Q J V N C U I PK J V G N R O K U [ V V G T R G T C G T Q E G J V V C U V P G X '

N K C T V V K F W C G J V I P K X C J H Q VKH G P G D G J V U W U T G X U V P G X G G J V I P K F NK W D H Q V U Q E G J V UK H H Q G F C TV G J 6  G I P C J E C U G U W C E V C J V I P K J V [ T G X G H Q NK C T V V K F W C F KN Q U [ T G X C UK V N W U G T G J V T G J V G I Q V V W R Q V M T Q Y H Q VK D C GV K W S U K U K J V G NK J 9  P QK V C O T QH PK V P C X G N G T G J V N N C J V K Y VK T G I IK T V Q V V P G X G P C U F G G P I PK JV J E C '  O G V U [ U T W Q [ QV G I P C J E C G U W C E V C J V U I PK JV G JV N N C H Q I QN C R G G M Q V V P C Y W Q [ T G X G P G J Y G N D C W N C X G T C U V P G X '

 J V Q D T Q U G R [ V V P G X G G N R KN V W O U V E GL D W U G N R K VN W O V G I W Q [ F P K H [ C O W Q [ T C N W EK V T C R P +    G N W 4 I P KV U Q 2 T C N W E K V T C R P K P Q T G V C N U P T GV V C R T G J V T W H U U W E U K F + P G J Y U G N Q T G U G J V Q V P K O G J V G F K XK F Q V G U P G U U G M C O V K F PK H + T G X G Y Q *  U G E P G T G H G T H Q UV T Q U NN C G X C J [ N N C W U W U V P G X '  [ T C T VK D T C [ N TK CH UK G R [ V V P G X G P C F P C V E GL D W U C H Q G EK Q J E [ /  V PGX G GJ V GE KV QP P C E V C JV [ F Q D J E C G T QH GV C F C F G G P [ C O W Q [ G U C E UK J V P +  I PK EK V Q P G JV I PK Q F [ F Q D G P Q P C J V G T Q O UK G T G J V H K U T W E E Q UK J 6  U G V C F Q Y V P C JV G T Q O F G G P W Q [ [ NN C P Q K U C E E 1 U G V C F P C J V T G J V C T U G OK 6 G V C & F G G P N N W Q [ [ P C R O Q E G P Q J R G N G V C G M K N T G V T Q J U UK [ V K T C N W P C T I G O K V T W Q [ H +  U K VK G P Q J E K J Y G V C E K F P K Q V [ N T C G N E GV C F G JV G O CP W Q[ V UGI IWU QU N C + Q5 T GV C N T Q G O KV G JV V C T GJ V KG FGM EK R W Q [ G V CF J E KJY T C GN E I P K G D V Q P F P C G V C F G P Q I P K M E K R UK T G I P C F G J 6  U G V C F J V Q D F G G P W Q [ T G J V G J Y T G FK U P Q E U [ C Y N C F N W Q J U W Q [ V W D U G V C F J V Q D F G G P U [ C Y N C V P Q F W Q [ G U T W Q E H 1 F GV Q P U CY V PG XG G J V G OK V GJ V U K GTG JV [ NF PQ EGU F GTTW EE Q VP GX G G JV G O KV G J V G JV U K G T G J V [ N V U TK (  F G F G G P G T C V C JV U GV C F Q Y V G T C G T G J V F P C U G V C F F G G P U V P G X '  U V E GL D Q G V C T C R G U Q V PK C V C F I P K U U G E Q T R G J V F P C G E T W Q U G J V VK N R U Q V T G J V G J Y I P K T G FK U P Q E J V T Q Y U V +  P Q F G T C G R R C VK V P G O G V C V U J E K J Y G F W N E P K V J IK O C V C F I P K U U G E Q T 2  EV G U C Y T Q F P G X G J V Q J Y T Q H U C Y G I T C J E G J V J E W O Y Q J G F WN E P K F N W Q Y G I T C J E F T C E VK F G T E C P Q C V C F G E T W Q 5

interface Event { Event newEvent (EventType type, AccountNumber account, Date whenOccurred, Date whenNoticed); EventType getType(); AccountNumber getAccount(); Date getWhenOccurred(); Date getWhenNoticed();

GFQ% GNROC5

VK GUW QV PGJ9

 V P G X G G JV H Q [V KN K D C V W O OK G JV V E G HH C V Q P U G Q F I QN G JV H Q U GV W D K TV V C G J V I PK I P C J %  V P G X G G J V G V C K V P CV U P K G Y P G J Y I Q N U U G E Q T R G JV GV C G T E G Y V C J V PK G N D CV W O N NK V U G T C G N C U F P C V P G X G G J 6  I QN U U G E Q T R G N D C V W O C Q V G E P G T G H G T C FN Q J V W D G N D C V W O O K G T C U G U U CN E G N C U F P C V P G X G G J V V C J V G E K V Q P NN W Q ;  U K J V I PK Q F H Q G N R O C Z G P C U Y Q J U   G T W I K (  P IK U G F V P G T T W E P Q E J VK Y V Q N C U R N G J [V K NK D C V W O OK  [ E P G T T W E P Q E G X C J W Q [ G T G J Y UK G U C E T G J V Q P #  U GV W D K TV V C U VK H Q G P Q I PK I P C J E O Q T H G F Q E [ P C V P G X G T R U W J V F P C GN D C V W O O K U C V E GL D Q P C M T C O P C E V P G O P Q T K X P G T W Q [ H K U K J V I PK Q F T G FK U P Q E V J I K O W Q ; UV T C R G JV G V C T C R G U Q V N WH G U W G D [ C O VK G N D C V W O OK G O Q U F P C G N D C V W O U K P Q K V C O T Q H P K U V P G X G G J V H Q G O Q U G E P K 5  U G WN C X G U G J V G I P C J E Q V [ V K N K D C G J V V G I N N W Q [ Q U G N D C V W O UK P QK V C O T Q H PK I P K U U G E Q T 2
interface Event... boolean isProcessed(); Set getResultingEntries(); void addResultingEntry(Entry arg); ...

 V P G X G G J V H Q I PK U U G E Q T R G J V V W Q D C P Q K V C O T QH PK F T Q E G T Q V N W H G U W UK V K P G VH 1 P Q O OQ EP W VQ P V W D G U C E G JV U [ C Y N C V Q 0  G R [V D W U G J V [ D [ N V E G TK F F G P I K U U C G D F N W Q Y G U C E U K J V PK G R [ V V P G X G G J V G U W C E G D G D F N W Q Y U K J 6  F Q J V G O [ T Q V E C H G J V O Q T H I P K U U K O UK G R [ V V P G X G G J V VCJV GEKVQP NNWQ[ TKCJE IPKMEQT GJV PK HHQ IPK\QF VQP FPC TGFCGT RTCJU C GTWQ[ H+
interface Sale extends Event { Sale newSale (AccountNumber account, Date whenOccurred, Date whenNoticed, Vendor vendor, Money amount); Vendor getVendor(); Money getAmount();

 GR [ VDW U C P K T G J U W Q V G OK V U V K Q U P QK V C O T Q H P K H Q U VK D V P G T G H HK F G T K W S G T P G V H Q U V P G X G V P G T G H H K &  GV GN R O Q E P K V C J Y G O Q U U K G E CH T G V P K G J V V C JV V E CH G J V [ N F P Q E G 5  F G V C G T E G E P Q CV C F G U C D G JV G I P C J E QV [ C Y [ P C H Q M E C N GV G N R O Q E G J V [ NV U TK (  U V P K Q R I PK V U G T G V PK H Q G N R W Q E C FN GK [ U G Q F V K P G G U T G X G U C J FN T Q Y G J V G E CH T G V P K I PK VK E Z G V U Q O G JV V Q P UK UK J V J I W Q J VN #

 F G G P W Q [ N N C UK V C JV G OK V G J V H Q V U Q /  F Q J V G O I P KV V G U C H Q G E P G U D C G JV [ D [ N P Q F C G T G T C U G V W D K T VV C J E K J Y [ N G X K V E G H H G G V C EK P W O O Q E P C E W Q ;  U K J V Q F Q V F G G P [N G V W N Q U D C V P Q F W Q [ T G D O G O G 4  G M KN F W Q [ FK C G J V V G I Q V G N D K U U Q R UC [UCG UC VK GMCO QV UVEGLDQ GJV GIPCTTC FNWQJU WQ[ QU WQ[ RNGJ PCE VPGOPQTKXPG TWQ[ H K UK JV Q F Q V V P C Y [N P Q W Q ;  [ V K N K D C V W O O K U G E T QH P G V P G O P Q T K X P G T W Q [ Y Q J P Q F P G R G F N N K Y UV T C R G N D C V W O O K F P C GN D C V W O G J V G I P C T T C Q V [ C Y V U G D G J 6  V T C R G N D C V W O O K GJ V QV G PQ FP C VT C R G N D CV W O GJ V QV GE P GTGH GT G P Q U C J V C J V VEG L D Q FT K J V C G XC J QU NC P CE W Q ;  G V C I G N G F G J V V T C R GN D C V W O G J V G M C O Q V T G K U C G U V K Q U F G U U C N E D W U [ N N C W U W U K V C J V V T C R GN D C V W O O K G J V V C J V G I C V P C X F C G J V U C J F P W Q T [ C Y U K J 6  V T C R GN D C V W O G J V [ D F G E P G T G H G T V E GL D Q P C G D C V C F GN D C V W O O K G JV I PK V V G N F P W Q T [ C Y T G J V Q G J V V K Q F Q UN C P C E W Q ;

VPGXG PC HQ UVTCR GNDCVWOOK FPC GNDCVWO GJV IPKVCTCRGU HQ [CY GP1

vendor amount

 GTWI K(

type account whenOccurred whenNoticed

Sale {frozen} Event {frozen} Implementation Perspective

isProcessed resultingEntries Event Process Log

U [ C Y N C V Q P U K UK JV V W $  P T G V V C R G O C U G J V P K O G J V V W R + U P T G V V C 2 U K U [ N C P # P K F G G F P +    [ T V P ' I PK V P W Q E E # J V K Y U G Q I P G V H Q   V P W Q E E # Q U U V P W Q E E C F G N N C E G D F N W Q Y [ G J V U [ C F G U G J V [ G P Q O H Q P Q K V C E K H K U U C N E T C N W E K V T C R C QV U F P Q R U G T T Q E T G I F GN G J V H Q U G I C R G J 6

MTQY VK IPKMC/
UTG H

U P C T V U C J E W U N N C V C [ G P Q O H Q T G X Q F P C J [ P C P K V N W U G T [N N C W V E C V P Q F V C J V U I P K J V F T Q E G T QUNC [GJ6 VWQ IPKOQE [GPQO FPC IPK OQE [GPQ O FTQEGT UGKTVPG JEW5 MQQD NCEK U[ JR C U[ CF GU QJ V P K TGI FG N C P K [T VP G GJ V UK UK JV I PK F TQE GT H Q [C Y GJ V U [CF G EP GUU K CP GT OQT( T QH F GU W GD F N W Q J U V K V C J Y P GXG T QH F GU W UK VK V CJY O QTH U G O Q E V K GT GJ Y [ GP Q O H Q P Q K V C E K H K U U C N E G J V V W Q D C [ N N C KV P G U U G UK F P C [ G P Q O F P W Q T C U G X N Q X G T I PK V P W Q E E #

 U UCROQ % FPC GTC WS 5 GJ V FPC TGKN WEG2 F N 1 G TGY U TQVR KTE UGF GUQJY FPC [VKVPCWS C UNGTTCD GGTJV C UK VPWQOC GUQJY [TVPG IPKVPWQEEC PC GD FNWQY UKJ6 UUCROQ% FPC GTCWS5 GJV QV FGTGXKNGF GTC TGKNWEG2 FN1 HQ UNGTTCD GGTJ6 GNROCZ'  UGKN R RWU NCEKTVEGNG HQ [TQIGVCE VUQE GJV FPC GUWQJ [O PQ MTQY GJV TQH VEGLQTR GJV GTC UTQVRKTEUGF F P C    UK V P W Q O C [ C F T W V C 5 U K G V C F G U Q J Y [ T V P G I P K V P W Q E E C P C G D F N W Q Y U K J 6  [ C F T W V C 5 P Q G U W Q J [ O P Q M T Q Y T Q H U G K N R R W U N C E K T V E G N G P Q    U F P G R U T Q V E C T V P Q E #  GN R O C Z ' VP WQE EC IP KMEGJ E [O UK TQVRKTEUGF GUQJY FPC [CFUGW6 UK GVCF GUQJY  UK VPWQOC GUQJY [TVPG IPKVPWQEEC P C G D F N W Q Y U K J 6  [ C F U G W 6 P Q V P W Q E E C I P K M E G J E [ O O Q T H    Y C T F J VK Y +  G N R O C Z '

[G PQO HQ OW U C HQ P QKVCEQ NNC P#

when booked : DateTime amount: Money Accounting Entry

#EEQWPVKPI 'PVT[

descriptor

UTQVRKTEUGF UC GR[V VUQE FPC VEGLQT2

 GTWI K(

    G T W I K ( PK U C U R K JU P Q KV C N GT GV CT C R GU U C GU G J V Y Q JU F N W Q Y G Y N G F Q O T W Q P+  [TV P G G J V T Q H UT Q V R KT E U G F G J V G T C G R [V V U Q E F P C V E GL Q T R G J 6  G R [V V U Q E C F P C V E GL Q T R C J VK Y [ T V P G J E C G M T C O Q V V P C Y V J IK O G Y I P K V U Q E D QL I P K Q F G T C G Y H K Q 5  [ T V P G G J V Q V U RK J U P QK V C N G T G V C T C R G U J V K Y U G U U CN E G V C T C R G U U C U T Q V R K T E U G F G J V N G F Q O [ NN C W U W NN K Y W Q [ N G F Q O T CN W E K V T C R C P +  F G M Q Q D T Q F G U QN E G T C [ G J V P G J Y O G J V G I P C J E Q V V Q P V W D G V C V U P G R Q P C PK G T C [ G J V P G J Y U GK T V P G G I P C J E Q V F G Y QN N C G D [ C O V+  F G I P C J E G D P C E [ TV P G P C P G J Y T Q H U G N W T EKH K E G R U G T C G T G J V P G VH 1 ! G X C J [ G J V F N W Q J U U G V C F J E K J 9 ! G N D C V W O O K G D U G K T V P G G J V FN W Q J 5   [TVP' IPKVPWQEE # IPKUW GTC WQ[ PGJY  VPGX' [D FGUKCT UPQKVUGWS GJV MUC QV F G G P W Q [ V C JV UK I PK J V V P CV T Q R O K G J 6  F G V C T C R G U Q YV G J V G G U + U G O KV G O Q U U K J V G G U + U G OK V G O Q 5    [ T V P ' I PK V P W Q E E # Q V U G K N R R C   V P G X ' V C J V G D N N G Y [ C O V K Q U P K C O Q F G J V U V E G H H C V C J V I PK V U G T G V P K I PK J V G O Q U U C [ T V P G P C H Q M P K J V Q V J E V G T V U C V Q P U V +  [ T V P G P C T QH T Q V R K T E U G F G N DK U U Q R G P Q U C U V P W Q E E C H Q M P K J V V U WL P G JV NK V P W

  V P W Q E E # PK F G PK QL [N G U QN E G T C [ G J V G T G J Y G U C E G J V V W Q D C M N C V N N +

 U V P W Q E E C H Q U V T C R V U W L U C U GK TV P G N N C G O Q U U V P W Q E E C V W Q J VK Y U GK T V P G G G U G O Q 5  G U C E G JV

Entry accounting entry

Accounting Entry

1


descriptors

Project

Cost Type

Q U NK C T V VK F W C P C G F K X Q T R Q V UK J V Q F N N W Q [ G U P G U G XK U U C R G J V P +  T G J V G I Q V Q Y V G J V M PK N Q V F G G P W Q [ F P KH NN G Y [ C O W Q [

  [ T V P ' I P K V P W Q E E # F P C   V P G X ' I PK U W G T C W Q [ H +

UVPGX' QV IPKMPK.

HQ UGPKN GJV IPQNC UFQJVG O IPKVVGU QV FCGN FNWQY UKJ6 FGMQQD G T C [ G J V N KV P W G N D C V W O G D [ C O [ G JV T Q U G OK V N N C V C GN D C V W O O K G D P GV H Q [ C O U GK T V P '  PT G V V C R G J V H Q P QK V C EK N R R C T C N W E K V T C R [ P C P K U G R [ V V K E KN R Z G U C T C G R R C [ NN C W U W N N K Y U T QV R K T E U G F G J 6
interface Entry { Entry newEntry (CostType costType, Project project, Money amount, Date date); CostType getCostType(); Project getProject(); Money getAmount(); Date getBookingDate();

 T G FN Q J C V C F GN R O K U C [ N V U Q O U K   [ T V P ' I PK V P W Q E E # G V C V U G N R O K U U V K P +

P C E W Q [ G T W U G M C O V U W L [ VK NK DK U U Q R C U C F P K O P K VK T C G D Q 5  G U P G U G M C O   [ T V P ' I P K V P W Q E E # P Q F NK W D V C J V U P T G V V C R T G J V Q T G JV G J Y PK U GK N P Q K V E C TV U D C G J V H Q G W N C X G J V V W $  I PK P Y Q T F P Q P Q K V C K T C X N C V C H [ N V E C Z G V Q P H K I PK [ Q P P C P C Q V V U [ N C P C P C [ P C O [ P C O G T W N UG K VW CG D GU QJ Y F K C O TG O U W QT GI PC F C GT C U NG F Q O E K TG P G I TG X Q J EW 5 I P K J V [ P C NGF Q O Q V N G F Q O EK T G P G I T G X Q G O Q U I PK U W G MK N [ N U W Q T G I P C F U F P W Q U UK JV I P K Q &  O GV U [ U N Q TV P Q E G F Q E G E T W Q U P K U H H K F U C J E W U U G E P G T G H H K F U P K C V P Q E V C J V I P K J V [ P C F G G F P K T Q I PK J V G O Q U H Q UGKVKVPCWS [HKUUCNE QV VPCY WQ[ TGXGPGJY PTGVVCR UKJV GUW PCE WQ[ TGXGYQ* UVPWQ OC [T C V G P Q O T QH G F C O GT C U G KT V P G G T G J Y G U C E P Q O O Q E VU Q O G JV U V U G I I W U PT GV V C R G J 6 IPKMECTV HQ NGXGN UKJV GTKWSGT Q V U G U U G P K U W D V U Q O Q V N C T V P G E [ N V P GK E K H H W U U K [ G P Q O U C G U C E P Q O O Q E G J V U K U K J V F G G F P K F P C G W N C X [ T C V G P Q O C P K U G I P C J E N N C F T Q E G T UK G U C E U W Q K X D Q V U Q O G J 6  G W N C X G X K V C V K VP CWS G O QU P K GI PC JE J EC G FT Q EGT Q V FG GP W Q [ T G XG P G J Y U G KT V P G GU W F N WQ JU W Q ;

void setCostType (CostType arg) { if (isOpen()) costType = arg else throw new ImmutableEntryException(); }

GFQ% GNROC5
V UTKH OK Y U

VK GUW QV PGJ9

VPGXG TCNWEKVTCR C [D FGVCGTE GTGY UGKTVPG JEKJY NNGV PCE WQ[ VCJV IPKTWUP'  GTWIK(

 U G U Q R T W R I PK V T Q R G T V U W L P C J V G T Q O T Q H M P K N H Q F P K M U K J V F G G P N N W Q [

 VPGOVUWLF# NCUTGXG4 IPKUW GTC WQ[ H+ FGFFC [TVPG UKJV UCY [JY MUC PCE GNRQGR

Event source

1


Accounting Entry

 UGITC JE GJ V GNF PCJ Q V UGN W T IPKVKQR VPGTGHHKF PKCVPQE FPC VUQJ VPGTGHHKF C GD FNWQY VPGOGGTIC GEKXTGU JECG GUCE UKJV P+ [ NR RW U GJ V H Q [ VKN KDC NKCXC GJ V IP KU UGTFFC UG NWT V PGTGHH KF UCJ VW D GVCT VPG TGHHK F C UCJ G PQ JEC' UPCNR GEKXTGU VPGTGHHKF QV IPKFTQEEC [NVPGTGHHKF GITCJE [CO [PCROQE [VKEKTVEGNG P# GNROCZ'

 GV CT GR Q VC J V U VK PW UU G P KU WD VP GT G HH KF GJ V T QH [T CX U G NWT U C U G OQ E [V KZ GN R O Q E G T Q /  U V P G X G H Q U F PK M V P G T G HHK F T QH V U K Z G U G N W T V P G T G HH K F G U W C E G D F G V C E KN R O Q E G T C [ G J V [NVUTK( UPQUCGT NCTGXGU TQH FGVCEKNROQE GTC PQKVEGPPQE GJV GMCO VCJV UGNWT GJ6

MTQY VK IPKMC/

U G Q F V K V C J V G T W U I P K M C O F P C T W E E Q F N W Q J U P Q K V E G P P Q E V C JV Y Q J I P K T W I K H P K U G O Q E V P G O [ Q N R O G V C JV H Q J E W /  F G [ QN R O G [ NN WH PK C I U # $ / F P C U V P C V P W Q E E C H Q U P QK N NK O U R G G M V C JV [ VK N K D C VK XG PK P C J VK Y T G J VQ GJ V Q V U FC GN GP 1 U GXQ O [ G P Q O FP C P GR R CJ U V P G X G U UG PKU W $
 N N K D G J V P Q U O G V K G P K N G J V G D FN W Q Y J E K J Y U G K T V P G G V C G T E F N W Q Y F P C G E K X T G U G J V G D FN W Q Y V U Q J G U Q J Y I P K F C G T T G V G O G D F N W Q Y G R [ V V P G X G G U Q J Y G N W T I P K V U Q R C U C F G N G F Q O GD FNWQY UKJ6 IPKTWUCGO UK TGVGO GJV VCJV GEKXTGU GJV TQH FGPKHGF GVCT GJV [D FGUW [VKEKTVEGNG H Q VP WQOC GJV I PK [ NRK VN W O [ D TG OQV U W E G J V NNK D GY I PKFCGT TGVG O C VGI G Y PG J 9  GN R O C Z '

VPGXG PC QV GUPQRUGT PK GMCO QV UGKTVPG IPKVPWQEEC VCJY UGPKOTGVG&



Event Type host

1 1

2QUVKPI 4WNG

process(Event) Posting Rule

creates

Accounting Entry

 G EK X T G U H Q U N G X G N F G G T I C J VK Y V E C TV P Q E C I P K P IK U Q V G W F U T G J V Q P Q K V CN U K I G N N C E Q N Q V G W F [ T C X [ C O G U G J V H Q G O Q 5  G N D C N K C X C U P CN R G EK X T G U N C T G X G U G T C G T G J V G O W U U C NN +  V P G O RK W S G Y G P H Q P QK V C N N C V U PK T Q G G H V P G O [ C R G V C N N N C E G E K X T G U C G F W N E P K V J I K O U T G J V Q V W D G U C E U K J V P K G I C U W P Q U W E Q H N N +  U V P G X G U W Q K T C X Q V U F P Q R U G T [ V K N K V W G J 6  [ VK NK V W [ V K E K T V E G N G P C G U W N N G Y G N R O C Z G T W Q T Q (  G N W T G J V H Q P Q KV C EK N R R C G JV U G V C N W U R C E P G V C J V U U C N E G N W T I P K V U Q R C G M C O QV U K G T G J V K G X C J + U C P T GV V C R G J V H Q G E P G U U G G J 6  F G \K P C I T Q G D F N W Q J U U G N W T G U G J V Y Q J UK P Q K V U G W S [ G M G J 6  PK C O G T U C G F K E K U C D G J V V W D U V R G E P Q E G U G J V T Q H U F T Q Y V P G T G H H K F J V K Y R W G O Q E F N W Q Y G P Q [ T G X G O +  U V P G X G Q V G U P Q R U G T P K U GK T V P G I PK V P W Q E E C G V C T G P G I Q V U G N W T I PK V U Q R G U W U O G V U [ U I PK V P W Q E E C V C J V [ C U Q V N CK U T G X Q T V P Q E [ T G X V Q P U V +

UGNW4 IPKVUQ2 GFQ% GNROC5

 RW VK I PK V V G U H Q U V U Q E G J V V G UH H Q F P C P K M EK M N NK Y P T G V V C R UK J V H Q U V KH G P G D G J V P G J V G U C G T E PK U P QK V CK T C X H Q V P W Q O C G J V U #  M E K T V G J V Q F NN K Y E K I QN N C P QK VK F P Q E G O Q U J VK Y G T W F G E Q T R GN R OK U C P G J V J E W O G I P C J E V P Q F [ G J V F P C U P Q K V CK T C X H Q GN R W Q E C G X C J [ N P Q W Q [ H+  EK I Q N U K J V T GV N C V C JV U T QV E C H G N KV C N Q X N C T G X G U G X C J W Q [ P G J Y F G U W V U G D G T C F P C U V P G X G QV UV E C G T V C J V EK I Q N G JV G \K P C I T Q QV J E K J Y PK [ C Y G N D K Z GN H [ T G X C G T C U GN W T I PK V U Q 2

VK GUW QV PGJ9

 GN D C V W O O K G T C U GN W T I PK V U Q R G JV V C JV UGKNROK UKJ6 VEGHHG PK UK GNWT C VCJV FQKTGR JECG TQH  FQKTG2 [VKXKVEGHH' GUW [NNCWUW U G N W T I P K V U Q R G T QH G T G J 6  G O K V T G X Q U K G I P C J E U GN W T G T G J Y C G T C V P C V T Q R O K T G J V Q P #



G R [V V PG XG F P C V P G X G I P K V P W Q E E C G X C J G 9  U V E G R U C GN R O K U G J V J V K Y G F Q E G J V V C I P K M Q Q N V T C V U N N G 9

G T W V E WT V U G J V R W I P KV V G 5
V P G UGT R   [ T V P ' I P K V P W Q EE # FP C   V P G X ' G X C J Q UN C G 9  V U Q J G J V U K V P G O G G T I C G E K X T G U G J V G N R O C Z G U K J V P +

I P K N N K D [ V K E K T V E G N G T Q H U G U U CN %

    G T W IK (

Accounting Event Event Type

1
event type

1
Service Agreement Posting Rule

1
host accounting entry event type date posting rule

Customer

1
Posting Rule Entry creates

 G R [ 6 [ T V P ' F P C U U C N E C V C F GN R O K U C [ T V P G I PK V P W Q E E C G J V U K R W V Z G 0  V PG O QO C P K T QKX C JGD I P K V U G T G V PK G J V Q V M E C D G O Q E NN G Y U V E G R U C C V C F G J V V C I P K M Q QN V U WL G T G Y T C H Q 5


class AccountingEvent { private EventType _type; private MfDate _whenOccurred; private MfDate _whenNoticed; private Customer _customer; private Set resultingEntries = new HashSet(); AccountingEvent (EventType type, MfDate whenOccurred, MfDate whenNoticed, Customer customer) { this.type = type; this.whenOccurred = whenOccurred; this.whenNoticed = whenNoticed; this.customer = customer; } Customer getCustomer() { return customer; } EventType getEventType(){ return type; } MfDate getWhenNoticed() { return whenNoticed; } MfDate getWhenOccurred() { return whenOccurred; } void addResultingEntry (Entry arg) { resultingEntries.add(arg); } PostingRule findRule() { /*discussed later*/} void process() {/*discussed later*/} } class EventType extends NamedObject{ public static EventType USAGE = new EventType("usage"); public static EventType SERVICE_CALL = new EventType("service call"); public EventType (String name) { super(name); } }

class Entry { private MfDate date; private EntryType type; private Money amount; public Entry (Money amount, MfDate date, EntryType type) { this.amount = amount; this.date = date; this.type = type; } public Money getAmount() { return amount; } public MfDate getDate() { return date; } public EntryType getType() { return type; } } class EntryType extends NamedObject { static EntryType BASE_USAGE = new EntryType("Base Usage"); static EntryType SERVICE = new EntryType("Service Fee"); public EntryType(String name) { super(name); } }

class Customer extends NamedObject { private ServiceAgreement serviceAgreement; private List entries = new ArrayList(); Customer (String name) { super(name); } public void addEntry (Entry arg) { entries.add(arg); } public List getEntries() { return Collections.unmodifiableList(entries); } public ServiceAgreement getServiceAgreement() { return serviceAgreement; } public void setServiceAgreement(ServiceAgreement arg) { serviceAgreement = arg; } }


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class ServiceAgreement { private double rate; private Map postingRules = new HashMap(); void addPostingRule (EventType eventType, PostingRule rule, MfDate date) { if (postingRules.get(eventType) == null) postingRules.put(eventType, new TemporalCollection()); temporalCollection(eventType).put(date, rule); } PostingRule getPostingRule(EventType eventType, MfDate when) { return (PostingRule) temporalCollection(eventType).get(when); } private TemporalCollection temporalCollection(EventType eventType) { TemporalCollection result = (TemporalCollection) postingRules.get(eventType); Assert.notNull(result); return result; } public double getRate() { return rate; } public void setRate(double newRate) { rate = newRate; } } abstract class PostingRule { protected EntryType type; protected PostingRule (EntryType type) { this.type = type; } private void makeEntry(AccountingEvent evt, Money amount) { Entry newEntry = new Entry (amount, evt.getWhenNoticed(), type); evt.getCustomer().addEntry(newEntry); evt.addResultingEntry(newEntry); } public void process (AccountingEvent evt) { makeEntry(evt, calculateAmount(evt)); } abstract protected Money calculateAmount(AccountingEvent evt); }

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class MultiplyByRatePR extends PostingRule{ public MultiplyByRatePR (EntryType type) { super(type); } protected Money calculateAmount(AccountingEvent evt) { Usage usageEvent = (Usage) evt; return Money.dollars(usageEvent.getAmount().getAmount() * usageEvent.getRate()); } }

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public class Usage extends AccountingEvent { private Quantity amount; public Usage(Quantity amount, MfDate whenOccurred, MfDate whenNoticed, Customer customer) { super(EventType.USAGE, whenOccurred, whenNoticed, customer); this.amount = amount; } public mf.Quantity getAmount() { return amount; } double getRate() { return getCustomer().getServiceAgreement().getRate(); } }

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class AccountingEvent { public void process() { findRule().process(this); } PostingRule findRule() { PostingRule rule = customer.getServiceAgreement().getPostingRule(this.getEventType(), this.whenOccurred); Assert.notNull("missing posting rule", rule); return rule; }...

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PostingRule AccountingEvent process(AccountingEvent) calculateAmount(AccountingEvent) UsageEvent amount : Quantity {type = USAGE} MultiplyByRatePR calculateAmount(AccountingEvent)

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public void setUpRegular (){ acm = new Customer("Acme Coffee Makers"); ServiceAgreement standard = new ServiceAgreement(); standard.setRate(10); standard.addPostingRule( EventType.USAGE, new MultiplyByRatePR(EntryType.BASE_USAGE), new MfDate(1999, 10, 1)); acm.setServiceAgreement(standard); } ...
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process

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get posting rule (usage event type, occurred date)

process (usage event)

get amount of usage

service agreement

get rate multiply by rate posting rule

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public void testService() { AccountingEvent evt = new MonetaryEvent( Money.dollars(40), EventType.SERVICE_CALL, new MfDate(1999, 10, 5), new MfDate(1999, 10, 5), acm); evt.process(); Entry resultingEntry = (Entry) acm.getEntries().get(0); assertEquals (Money.dollars(30), resultingEntry.getAmount());

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class MonetaryEvent extends AccountingEvent { Money amount; MonetaryEvent(Money amount, EventType type, mf.MfDate whenOccurred, mf.MfDate whenNoticed, Customer customer) { super(type, whenOccurred, whenNoticed, customer); this.amount = amount; } public mf.Money getAmount() { return amount; } } public void testUsage() { Usage evt = new Usage( Unit.KWH.amount(50), new MfDate(1999, 10, 1), new MfDate(1999, 10, 1), acm); evt.process(); Entry resultingEntry = getEntry(acm, 0); assertEquals (Money.dollars(500), resultingEntry.getAmount()); }

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class AmountFormulaPR extends PostingRule { private double multiplier; private Money fixedFee; AmountFormulaPR (double multiplier, Money fixedFee, EntryType type) { super (type); this.multiplier = multiplier; this.fixedFee = fixedFee; } protected Money calculateAmount(AccountingEvent evt) { Money eventAmount = ((MonetaryEvent) evt).getAmount(); return (Money) eventAmount.multiply(multiplier).add(fixedFee); } }

public void setUpRegular (){ acm = new Customer("Acme Coffee Makers"); ServiceAgreement standard = new ServiceAgreement(); standard.setRate(10); standard.addPostingRule( EventType.USAGE, new MultiplyByRatePR(EntryType.BASE_USAGE)); standard.addPostingRule( EventType.SERVICE_CALL, new AmountFormulaPR(0.5, Money.dollars (10), EntryType.SERVICE)); acm.setServiceAgreement(standard); }


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public void setUpRegular (){ acm = new Customer("Acme Coffee Makers"); ServiceAgreement standard = new ServiceAgreement(); standard.setRate(10); standard.addPostingRule( EventType.USAGE, new MultiplyByRatePR(EntryType.BASE_USAGE), new MfDate(1999, 10, 1)); standard.addPostingRule( EventType.SERVICE_CALL, new AmountFormulaPR(0.5, Money.dollars (10), EntryType.SERVICE), new MfDate(1999, 10, 1)); standard.addPostingRule( EventType.SERVICE_CALL, new AmountFormulaPR(0.5, Money.dollars (15), EntryType.SERVICE), new MfDate(1999, 12, 1)); acm.setServiceAgreement(standard); }
event type = USAGE effectivity = later than Oct 1 1999

standard : Service Agreement

event type = SERVICE CALL effectivity = starts Oct 1 1999, ends Dec 1 1999

event type = SERVICE CALL effectivity = starts Dec 1 1999

a MultiplyByRatePR entry type = BASE USAGE

an AmountFormulaPR entry type = SERVICE multiplier = 0.5 fixed fee = $10

an AmountFormulaPR entry type = SERVICE multiplier = 0.5 fixed fee = $15

public void testLaterService() { AccountingEvent evt = new MonetaryEvent( Money.dollars(40), EventType.SERVICE_CALL, new MfDate(1999, 12, 5), new MfDate(1999, 12, 15), acm); evt.process(); Entry resultingEntry = (Entry) acm.getEntries().get(0); assertEquals (Money.dollars(35), resultingEntry.getAmount()); }

class PoorCapPR extends PostingRule { double rate; Quantity usageLimit; PoorCapPR (EntryType type, double rate, Quantity usageLimit) { super(type); this.rate = rate; this.usageLimit = usageLimit; } protected Money calculateAmount(AccountingEvent evt) { Usage usageEvent = (Usage) evt; Quantity amountUsed = usageEvent.getAmount(); Money amount; return (amountUsed.isGreaterThan(usageLimit)) ? Money.dollars(amountUsed.getAmount() * usageEvent.getRate()): Money.dollars(amountUsed.getAmount() * this.rate); } }


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public void testLowPayUsage() { Usage evt = new Usage( Unit.KWH.amount(50), new MfDate(1999, 10, 1), new MfDate(1999, 10, 1), reggie); evt.process(); Usage evt2 = new Usage( Unit.KWH.amount(51), new MfDate(1999, 11, 1), new MfDate(1999, 11, 1), reggie); evt2.process(); Entry resultingEntry1 = (Entry) reggie.getEntries().get(0); assertEquals (Money.dollars(250), resultingEntry1.getAmount()); Entry resultingEntry2 = (Entry) reggie.getEntries().get(1); assertEquals (Money.dollars(510), resultingEntry2.getAmount()); }

 U G U W G J J E W O Y Q J P Q U F P G R G F N NK D UK J F PK H NN K Y GK I I G 4
private void setUpLowPay (){ reggie = new Customer("Reginald Perrin"); ServiceAgreement poor = new ServiceAgreement(); poor.setRate(10); poor.addPostingRule( EventType.USAGE, new PoorCapPR(EntryType.BASE_USAGE, 5, new Quantity(50, Unit.KWH))); poor.addPostingRule( EventType.SERVICE_CALL, new AmountFormulaPR(0, Money.dollars (10), EntryType.SERVICE)); reggie.setServiceAgreement(poor); }



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class PostingRule... public void process (AccountingEvent evt) { makeEntry(evt, calculateAmount(evt)); if (isTaxable()) new TaxEvent(evt, calculateAmount(evt)).process(); }

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class Tester... public void setUpRegular (){ acm = new Customer("Acme Coffee Makers"); ServiceAgreement standard = new ServiceAgreement(); ... standard.addPostingRule( EventType.TAX, new AmountFormulaPR(0.055, Money.dollars(0), EntryType.TAX), new MfDate(1999, 10, 1)); acm.setServiceAgreement(standard); }



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class TaxEvent extends MonetaryEvent { private AccountingEvent base; public TaxEvent(AccountingEvent base, Money taxableAmount) { super (taxableAmount, EventType.TAX, base.getWhenOccurred(), base.getWhenNoticed(), base.getCustomer()); this.base = base; Assert.isFalse("Probable endless recursion", base.getEventType() == getEventType()); } }

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class PostingRule... private boolean isTaxable() { return !(type == EntryType.TAX); }

process

usage event

find rule

get posting rule (usage event type, occurred date)

process (usage event)

get amount of usage

service agreement

get rate

multiply by rate posting rule

new

new

usage entry

process tax event

 V C J V T Q H V U G V C U G T G *
class AccountingEvent... Set getAllResultingEntries() { Set result = new HashSet(); result.addAll(resultingEntries); Iterator it = secondaryEvents.iterator(); while (it.hasNext()) { AccountingEvent each = (AccountingEvent) it.next(); result.addAll(each.getResultingEntries()); } return result; }

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class TaxEvent... public TaxEvent(AccountingEvent base, Money taxableAmount) { super (taxableAmount, EventType.TAX, base.getWhenOccurred(), base.getWhenNoticed(), base.getCustomer()); this.base = base; base.friendAddSecondaryEvent(this); Assert.isFalse("Probable endless recursion", base.getEventType() == getEventType()); ... class AccountingEvent ... private List secondaryEvents = new ArrayList(); void friendAddSecondaryEvent (AccountingEvent arg) { // only to be called by the secondary event's setting method secondaryEvents.add(arg); }

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GFQ% GNROC5
 V P GXG GU C D U VK FP C V PGX G [T CFP QE GU G J V P G G Y V G D MP KN

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GECT6 VPGX' GJV IPKPKCVPKC/



MT QY VG 0 GN W4 I PKV UQ2

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class Tester public void testUsage() { Usage evt = new Usage( Unit.KWH.amount(50), new MfDate(1999, 10, 1), new MfDate(1999, 10, 1), acm); evt.process(); Entry usageEntry = getEntry(acm, 0); Entry taxEntry = getEntry(acm, 1); assertEquals (Money.dollars(500), usageEntry.getAmount()); assertEquals (EntryType.BASE_USAGE, usageEntry.getType()); assertEquals (Money.dollars(27.5), taxEntry.getAmount()); assertEquals (EntryType.TAX, taxEntry.getType()); assert(evt.getResultingEntries().contains(usageEntry)); assert(evt.getAllResultingEntries().contains(taxEntry)); }





P QK V E G T K F P K H Q R G V U C U G F K X Q T R V K U K J V P +  U K V K [ T V P G H Q F P K M G J V G D K T E U G F V C J V [ T V P G P C H Q U V P G O G N G G J V N N C T G J V G I Q V I PK [ V H Q [ C Y C U K V P W Q E E C P C V W Q D C I P K M PK J V H Q [ C Y F T K J V #  G W N C X V C JV Q V F G P G R R C J V C J V G I P C J E G V GT EU K F J E C G Y QPM Q V V P CY W Q [ FP C VU CR GJ V P K V PK QR [ P C V C G W NC X UV K Y QPM Q V G ND C G D Q V V P C Y Q UN C W Q [ U K G W N C X V P G T T W E G J V V C J Y Y Q P M Q V V P C Y V U W L V P Q F W Q [ G T G J Y V P W Q O C P C T Q H G U W W Q [ I PK J V G O Q U G W N C X G O Q U H Q [ T QV UK J G JV U C V P W Q E E C P C H Q M PK JV Q U N C P C E W Q ;  G E P C N C D C U C J E W U P QK V C O T Q H P K [ T C O O W U G F K X Q T R T QK X C J G D U C J Q U N C V K T G X G Y Q J T G P K CV P Q E C P C JV G T Q O UK V P W Q E E C G J 6  V P W Q E E C P C Q V P K VK V W R W Q [ [ T V P G P C G V CGT E W Q[ T G XG PG J 9  M P K J V QV U K [ C Y F Q Q I #  U K V P W Q Q E E C P C V C J Y V W Q D C M P K J V Q V U [ C Y U W QK T C X G T C G T G J 6 I P K VP WQ EE C I PKX N QXP K U O GN DQT R V UQ O P K RW R QTE [ GJ V U VP WQ EE C HQ VT C JE G VC TQ RT Q E C T Q U VP WQ EE C VU QE V EG LQT R U V P W Q EE C M P C D N C P Q U T G R GT C [ G JV T G J V G J 9  G O K V I P Q N C T Q H F P W Q T C P G G D G X C J U V P W Q E E #

  [ T V P ' I PK V P W Q E E #

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balance balance (DateRange) withdrawels(DateRange) deposits(DateRange) Account

#EEQWPV

Entry

G U P GU HQ V Q N C G M C O P C E N G F Q O C J E W U P G J V U G U W Q J G T C Y H Q M T Q Y V G P C G X C J W Q [ HK V W D G I FK T H [ O T Q H O G V U [ U I P K V P W Q E E C P C G U W Q V F G PK N E PK V Q P O +  U GN V V Q D Q Y V H Q N G Y C T F J VK Y P C U C V C J V H Q M P K J V P C E + J U Q, P C I Q 4 T W Q J VK Y G X C J Q V G O F P C [ F PK % T QH V W Q U GN V V Q D H Q GN R W Q E C G M CV + P G J 9 V P W Q E E C P C U C V C J V V W Q D C M P K J V P C E + T Q V CT G I F KTH GT [ O P K GV V W $ M E C N $ H Q U G NV V Q D T W QH [ V P G Y V G X C J + H+  [ G P Q O P C JV GT Q O T QH F GU W G D P C E U V P W Q E E C T G X G Y Q *  U V P W Q E E C [ T C V G P Q O V W Q D C M P K J V [N N C W U W [ G JV U V P W Q E E C V W Q D C M PK JV G N R Q G R P G J 9

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Entry

Entry

Account

1 1
Entry Type Customer Location

Entry Type Customer Location



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  IC $[GPQ /

 F Q K T G R G OK V C T G X Q T Q G V C F G O Q U P Q U V K U Q R G F FPC UNGYCTFJVKY GEPCNCD GJV VGI QV UK GGU WQ[ TQKXCJGD IPK\KTC OOWU NCEKR[V GJ6  U P QK V C N W E N C E [ T C O O W U G JV T Q H G U W Q V F G G P NN W Q [ U GK E P G T T W E V P G T G H HK F O Q T H U GK T V P G FN Q J Q V U V P W Q E E C Y QN N C W Q [ H +

 VTQ HHG G JV J VTQ Y [ N F T C J U VK V C J V U P C G O U V P W Q E E C [ V R O G V C G T V Q V Y Q J H Q T Q K X C J G D [N F FK H G J V V W D [ T V P G V U TK H TK G J V P G X K I G T C [ G J V P G J Y [ E P G T T W E T K G J V G U Q Q J E [ NN C E K O C P [ F V C J V U V P W Q E E C G V C G T E Q V G NDKU UQ R UK V + F PK O P K [ E PGTT WE T CN WE KVT C R C J VKY F G V CGT E UV P W Q E EC G GU W Q[ [ N NC WU W Q5  [ E P G T T W E G O C U G J V H Q G D N NK Y V P W Q E E C P C P K U G K T V P G G J V NN C V C JV V E G R Z G [N N C W U W W Q ; U G KT V P G F GN KC V GF GJ V T QH [ ZQT R C U C FGU W GD P CE [T V P G UK J V T G X G Y Q *  [ T V P G [ T C O O W U G J V Q V PK U V W E V C J V P Q K V C O T Q H PK V G I Q V GN D C G D V P Q Y W Q [ U P C G O V W D P Q KV C F KN Q U P Q E G J V T G V H C U G V C F T QH G E P C N C D G JV PK C V P K C O NN K Y U K J 6  U GK T V P G F G X Q O G T G JV H Q G E P C N C D G JV UK G WN C X G U Q J Y [ T V P G GN I P K U C V U WL JV K Y U G K TV P G H Q R O WN E C G E C N R G T P C E W Q [ O G J V V W Q D C UN K C V G F F G G P T G I P Q N Q P W Q [ F P C [ P C O Q QV G T C G T G J V H K T G X G Y Q *  V P W Q E E C G J V H Q I P K P G R Q G J V Q V [ C Y G J V NN C M E C D Q I [N N C EK R [ V U GK T V P ' UGEPCNCD TGKNTCG VGI QV UFTCYMECD G V N C W E N C E Q V U GK TV P G G JV G U W F P C F N G KH C P K G W N C X V P G T T W E G JV G J E C E P C E W Q [ G E P C N C D V P G T T W E G J V F G G P P G V H Q W Q [ HK G E P C V U P K T Q (  V P W Q E E C G J V O Q T H F G G P W Q [ P QK V C O T Q H P K H Q F P K M V C J Y P Q F P G R G F NN K Y G W S K P J E G V P Q K V C \ K O K V R Q G J 6  U G E P C N C D G V C N W EN C E W Q [ [CY GJV G\KOKVRQ QV FGGP PGVHQ WQ[ UGKTVPG HQ VPWQ OC GITCN C VGI [NNCWUW WQ[ GEPK5  U G K TV P G G U Q J V T G X Q P Q KV C O T QH P K I PK \ K T C O O W U I P K FK X Q T R F P C U GK T V P G H Q P Q K V E G N N Q E C I P K R G G M  P T GV V C R V P W Q E E C G J V Q V U GK V K N C W S N C K V P G U U G Q Y V G T C G T G J 6

MTQY VK IPKMC/

G O KV TG X Q V PW QEE C GJ V O QTH F G X Q O G T T Q F G F F C UN C V Q V G PK O T G V G F Q V T QK X C J G D GV C T C R G U G F K X Q T R Q V N WH G U W U V K P G V H 1
class Account... Money balance(DateRange period) { Money result = new Money (0, currency); Iterator it = entries.iterator(); while (it.hasNext()) { Entry each = (Entry) it.next(); if (period.includes(each.date())) result = result.add(each.amount()); } return result; } Money balance(MfDate date) { return balance(DateRange.upTo(date)); } Money balance() { return balance(MfDate.today()); }

 F GV C EK N R O Q E G T Q O J E W O V C J V V Q P UK P Q K V C O T QH PK [ T C O O W U G J 6
class Account ... private Collection entries = new HashSet(); private Currency currency; void addEntry(Money amount, MfDate date){ Assert.equals(currency, amount.currency()); entries.add(new Entry(amount, date)); }

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  [T VP' I PKV PWQ EE #

GFQ% GNROC5
 T CH Q QV G N VV KN C [ I Q N C P C G J V I P K J E V G T V U U V C J V G O T Q H  U G N K H V Z G V QV U VK U Q R G F F P C U N G Y C T F J V K Y U G E P C N C D U C N Q TV P Q E P QK U T G X G F Q E C H Q M PK JV P C E W Q [ U U G W I + G NK J 9  U P QK V C W VK U G X KV C VK V P C W S P Q P T QH

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P Q UK T G X H Q C G FK G J V I PK [ N R R C U C P Q KUT G X H Q C G F K G J V F P C



Money deposits(DateRange period) { Money result = new Money (0, currency); Iterator it = entries.iterator(); while (it.hasNext()) { Entry each = (Entry) it.next(); if (period.includes(each.date()) && each.amount().isPositive()) result = result.add(each.amount()); } return result; } Money withdrawels(DateRange period) { Money result = new Money (0, currency); Iterator it = entries.iterator(); while (it.hasNext()) { Entry each = (Entry) it.next(); if (period.includes(each.date()) && each.amount().isNegative()) result = result.add(each.amount()); } return result; }



 [ G P Q O I PK X T G U P Q E U W J V Q T G \ QV O W U V U W O U GK T V P G G JV N N C V C J V G N W T N N C T G X Q G J V N NK V U J VK Y V W D U G K T V P G H Q T G D O W P [ P C U Y Q N N C P Q KV E C U P C T V F G I I GN KV N W O #  T G JV Q P C QV V P W Q E E C G P Q O Q TH V P G O G X Q O G N I P K U C [ NN C T GV KN [ T G X UK UK J 6  P IK U G VK U Q R R Q H Q G T C J EK J Y U GK T V P G Q Y V U C J T G X G [N P Q P Q K V E C U P C T V F G I I GN Q Y V #  Q V P K P W T W Q [ V C J V U F P K M Q Y V [ N N C WV E C G T C G T G J V U P Q K V E C U P C T V G U W G Y P G J 9

MTQY VK IPKMC/

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QTG\ UK PQKV ECU PCTV C PK UGK TV PG NNC HQ NCVQ V GJ V VCJ V Q U TG JVGIQ V UGKTV PG

G TQO TQ

Account

#EEQWPVKPI 6TCPUCEVKQP

amount: Money

Entry

{sum of amounts of entries equals 0}

Accounting Transaction

QY V M PK.



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1 to
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PQKVECUPCTV FGIIGN QYV C HQ GNROCZG P#



checking: Account

cash: Account

Account

1 from
U GV C F G V CT C R G U

amount = -$100

amount = $100

an Entry

an Entry

an Accounting Transaction

amount: money Accounting Transaction

    G T W IK (

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GV C K T R Q T R R C G JV Q V [ N V T G R Q T R VK V U Q R W Q [ G T Q H G D P Q KV E C U P C T V C R W F NK W D QV   V E G L D 1 F G U Q R Q T 2 I P K U W J V T Q Y U VK Q 5  V T Q H H G G T Q O V K D C U G M C V P Q K V E C U P C T V F G I I G N K V N W O C T G X G Y Q *  [ NK U C G G VK W S P QK V C T G R Q G P Q P K F G V C G T E G D P C E P Q KV E C U P C T V F G I I G N Q YV #  P QK V E C U P C TV G J V G V C G T E Q V Y Q J PK U G KN [V N W EK HHK F G J V P G VH Q P Q K V E C U P C T V F G I I G N K V N W O C J VK 9

[TVPG PQKVECUPCTV IPKVPWQEEC PQKVCKEQUUC GJV HQ [VKEKNRKVNWO GJV UK GEPGTGHHKF [NPQ GJV VCJV GEKVQP PQKVECUPCTV FGIIGN KVNWO C TQH OCTICKF UUCN%  GTWIK(

checking: Account royalties: Account salary: Account Account

amount: Money

amount = $150 amount = - $100 amount = - $50 Entry an Entry an Entry an Entry {sum of amounts of entries equals 0}

2..

an Accounting Transaction Accounting Transaction

U V P W Q E E C



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  P QK V E C U P C T 6 I PK V P W Q E E # G U W Q V G F K E G F W Q [ H + !FG I IG . KVN W/ T Q FGI IG . Q Y 6

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U [ U C Q V [V K Z GN R O Q E U F F C

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GU W V PQ Y WQ [ HK

G JV G U W PK C O Q F T W Q [ PK G N R Q G R G J V T G J V G J Y P Q U F P G R G F P T G V V C R U K J V H Q G U W T W Q [ U [ C Y [PCO P+ 

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I PK V P W Q E E C H Q E K T D C H G J V P K R G G F Q U G D Q V P Y Q T I U V K F G G F P +  V K G U W GN R Q G R V C J V J I W Q P G U K J E K J Y F P K H Q V T G K U C G V K D G N V V KN V C J V U G M C O V K V W D F W C T H N N C G V C P K O K N G V P U G Q F I P K R G G M [ T V P G G N D W Q F G U T W Q E H Q Y Q 0  [ N U W Q K T GV UK O T C G R R C U U K F F P C T C G R R C Q V [ G P Q O Y Q N N C V U W L Q V [ U C G Q Q V U VK I P K R G G M Q Q D [ T V P G G N D W Q F V W Q J V K 9  F W C T H I PK V V C D O Q E U F T Q Y T G J V Q PK T Q U M C G N I P K V P G X G T R F P C I P K F P K H P Q U V U G T NN C V K [ NN C E K U C $  G E C N R V U TK H G J V P K C G F K F Q Q I C J E W U U C P G G U U C Y I P K R G G M Q Q D [ T V P G G N D W Q F [ J Y V W Q D C I PK M PK J V J V T Q Y U V K UK J V T G Y U P C Q 6

VK GUW QV PGJ9



 P QK V E C U P C T V G J V Q V U G K T V P G G T Q O [ P C F F C V P C E + F G V U Q R G X + G E P Q F P C V U Q R P C E + G T Q H G D Q T G \ QV G E P C N C D U GK T V P G G JV NN C V C J V M E G J E QV F G G P +  UV P W Q E E C G J V QV P Q KV E C U P C T V G J V V U Q R P C E + P G JV U P QK V E C U P C TV G JV NN C G X C J + G E P 1  U N N C E F Q JV G O GV C T C R G U J I W Q T J V V E G L D Q P QK V E C U P C TV C Q V U G K T V P G F F C Q V G N D C G D Q V F G G P + J E C Q T R R C U K J V J V K 9  T G J V G I Q V U G E GK R G J V NN C G X C J + G E P Q UV P W Q E E C G J V Q V VK V U Q R P G J V F P C [ NN C W F C T I P QK V E C U P C TV G J V T G J V G I Q V V W R P C E + V C J V Q U UK P QK V E C U P C T V F G I I G N K VN W O C G E P K U F T C Y M Y C G T Q O V K D F Q Q I C U K G U C E F G I I G N K V N W O G J 6

  V E GL D 1 F G U Q R Q T 2 I PK U W O + G U C E UK J V P +  P QK V C FK N C X U F G G P F P C G V C G T E Q V V T Q H H G G T Q O

FGIIG. KVNW/ GFQ% GNROC5

public void testBalanceUsingTransactions() { revenue = new Account(Currency.USD); deferred = new Account(Currency.USD); receivables = new Account(Currency.USD); revenue.withdraw(Money.dollars(500), receivables, new MfDate(1,4,99)); revenue.withdraw(Money.dollars(200), deferred, new MfDate(1,4,99)); assertEquals(Money.dollars(500), receivables.balance()); assertEquals(Money.dollars(200), deferred.balance()); assertEquals(Money.dollars(-700), revenue.balance()); } void withdraw(Money amount, Account target, MfDate date) { new AccountingTransaction (amount, this, target, date); }

 J V K Y M T Q Y Q V T G K U C G V Q N C U P Q K V C N W RK P C O T Q H G F Q E G J V U G M C O U K J 6

 VE GL D Q V PW QEE C GJ V P Q F QJ VG O G N D CV KWU C G FK X QTR

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public class AccountingTransaction { private Collection entries = new HashSet(); public AccountingTransaction(Money amount, Account from, Account to, MfDate date) { Entry fromEntry = new Entry (amount.negate(), date); from.addEntry(fromEntry); entries.add(fromEntry); Entry toEntry = new Entry (amount, date); to.addEntry(toEntry); entries.add(toEntry); }

V E G L D Q P QK V E C U P C TV I PK V P W Q E E C G N R OK U C U F G G P V U W L [N N C G T G U C E F G I I G N Q Y V G J V F G G F P+

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FGIIG. QY6 GFQ% GNROC5



 P Q K V E C U P C T V G J V V U Q R P G J V P C E + P Q K V E C U P C T V G J V Q V U G K T V P G F G F F C G X + G E P 1
class Entry... private Money amount; private MfDate date; private Account account; private AccountingTransaction transaction; Entry(Money amount, MfDate date, Account account, AccountingTransaction transaction) { // only used by AccountingTransaction this.amount = amount; this.date = date; this.account = account; this.transaction = transaction; }

UMP K N [ C Y QY V GJ V IP KP KC VP K C O J V KY N CG F Q V T GKU C G J EW O V K U GMC O J EK J Y

GN D C V W O O K G T C U G K T V P '  V P W Q E E C G JV F P C P QK V E C U P C TV G J V J V Q D F P C [ T V P G G J V P G G Y V G D U P Q K V CK E Q U U C N C P QK V E G TK F K D G X T G U G T R Q V U U CN E [ T V P G V P G T G H H K F C I P K U W O + G U C E UK J V P +
class Transaction... public void add (Money amount, Account account) { if (wasPosted) throw new ImmutableTransactionException ("cannot add entry to a transaction that's already posted"); entries.add(new Entry (amount, date, account, this)); }

 F G VU Q R P G G D [ F C GT N C

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public class AccountingTransaction { private MfDate date; private Collection entries = new HashSet(); private boolean wasPosted = false; public AccountingTransaction(MfDate date) { this.date = date; }

 T Q V E W T V U P Q E F P C U F N G K H G J V J VK Y I P K V T C V U G F Q E G J V N C G X G T N N +



F G I I G N K VN W O C G U W Q V F T C Y M Y C Q U U VK [ J Y Q V U V PK Q R U U G PK U W D V U Q R F P C R W V G U U K J V N N #

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 P QK V E C U P C T V F G I I G N K VN W O C J VK Y G E C H T G V P K F G I I G N Q Y V G J V V P G O G N R O K P C E W Q [ G O K V G J V

 UK J V G M K N G F Q E J V K Y P Q K V E C U P C T V G J V G U W P G J V P C E +


class AccountingTransaction... public void post() { if (!canPost()) throw new UnableToPostException(); Iterator it = entries.iterator(); while (it.hasNext()) { Entry each = (Entry) it.next(); each.post(); } wasPosted = true; } public boolean canPost(){ return balance().isZero(); } private Money balance() { if (entries.isEmpty()) return Money.dollars(0); Iterator it = entries.iterator(); Entry firstEntry = (Entry) it.next(); Money result = firstEntry.amount(); while (it.hasNext()) { Entry each = (Entry) it.next(); result = result.add(each.amount()); } return result; } class Entry... void post() { // only used by AccountingTransaction account.addEntry(this); } AccountingTransaction multi = new AccountingTransaction(new MfDate(2000,1,4)); multi.add(Money.dollars(-700), revenue); multi.add(Money.dollars(500), receivables); multi.add(Money.dollars(200), deferred); multi.post(); assertEquals(Money.dollars(500), receivables.balance()); assertEquals(Money.dollars(200), deferred.balance()); assertEquals(Money.dollars(-700), revenue.balance());

class Account... void withdraw(Money amount, Account target, MfDate date) { AccountingTransaction trans = new AccountingTransaction(date); trans.add(amount.negate(), this); trans.add(amount, target); trans.post(); }



FGVCGTE [NNCKEKHHQ UVK GTQHGD VEGLDQ PC HQ UNKCVGF GJV FTQEG4

VEGLD1 FGUQRQT2
[EPGTTWE GXKVCP TKGJV PK UGKEPGTTWE VPGTGHHKF HQ UGKPQO UWQKTCX UFNQ*

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U V P W Q E E C F P C U GN W T I PK V U Q R H Q G T W V E W T V U J R C T I #

MTQYVG0 GNW4 IPKVUQ2



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replacement event

adjusted event

amount = 60 kwh amount = 50 kwh original Usage Event new Usage Event resulting entries

4GXGTUCN #.LWUVOGPV

resulting entries amount = $600 amount = ($500) amount = $500 reversing Usage Entry replacing Usage Entry original Usage Entry

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V P G O V U WL F C G T Q H G D U V P G X '     G T W I K (

replacement event

adjusted event

amount = 60 kwh when occurred = 1 Oct 99 when noticed = 15 Oct 99 has been adjusted = false amount = 50 kwh when occurred = 1 Oct 99 when noticed = 5 Oct 99 has been adjusted = true original Usage Event

amount = 50 kwh when occurred = 1 Oct 99 when noticed = 5 Oct 99

new Usage Event

a Usage Event

resulting entries

resulting entries

amount = $500 date = 5 Oct 99

amount = $600 date = 15 Oct 99 amount = ($500) date = 15 Oct 99 amount = $500 date = 5 Oct 99 reversing Usage Entry replacing Usage Entry

a Usage Entry

original Usage Entry



   T G D Q V E Q P Q J Y M   T QH G I C U W Y G P C J VK Y VK V U WL F C P G J V F P C  T G D Q V E Q P Q J Y M   T QH G I C U W N C PK I K T Q P C G V C G T E G Y G F Q E V U G V T W Q PK Q 5  F G V UK Z G T G X G P V P G X G F N Q G J V V C J V T C G R R C V K G M C O U G E P C N C D [ P C V C J V Q U V P G X G FN Q G J V V U WL F C Q V V P G X G Y G P G J V V P C Y G 9  GN R OK U [N G X KV R G E G F U K V P G O V U W L F C T QH F G G P G Y V C JV T Q K X C J G D N C P T G V Z G G J 6    G N W 4 I P K V U Q 2 T Q H G F Q E G N R O C U G J V P Q F G U C D U K G F Q E GN R O C U U K J 6

GFQ% GNROC5


 VPGOVUWLF# NCUTGXG4 FPC  VPGOVUWLF# VPGOGECNRG4 HQ PQKVCP  VPGOVUWLF# VPGOGECNRG4 GUW QV VUGD UVK PGJV GNDCVWO   V P G O V U WL F # G E P G T G H H K &

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 VPGOVUWLF# VPGOGECNRG4 GUW VPCE

VK GUW QV PGJ9

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  V P G O V U W L F # N C U T G X G 4 I PK U 7



 V P G X G F GV U W L F C G J V U G M C V V C J V T QV E W T V U P Q E C J VK Y F GV C G T E U K V P G X G I PK V U WL F C G J V T Q V E W T V U P Q E G JV P K U GK N G E P G T G HH K F [N P Q G J V V P G X G T C N W I G T C U C U U C N E G O C U G J V UK V P G X G I P K V U WL F C G JV P QK V C V P G O GN R O K U K J V P +

 V P G X G F G V U W L F C G J V I PK U T G X G T G F W N E P K Y Q P V U W O V P G X G P C I P K U U G E Q T 2  F G U U G E Q T R UK V P G X G G J V P G J Y U G O Q E J E C Q T R R C G J V Q V G I P C J E F P Q E G U G J 6  F G V U WL F C P G G D [ F C G T N C V P U C J V P G X G F G V U WL F C G J V V C J V U G T W U P G Q U N C V+  V P G X G V P G O G E C N R G T G J V F P C F G V U WL F C G J V P G G YV G D M PK N G J V R W U V G U T Q V E W TV U P Q E UK J 6


class Tester... public void setUp(){ setUpRegular(); setUpLowPay(); usageEvent = new Usage( Unit.KWH.amount(50), new MfDate(1999, 10, 1), new MfDate(1999, 10, 1), acm); eventList.add(usageEvent); eventList.process(); } public void testAdjustment() { Usage adjustment1 = new Usage ( Unit.KWH.amount(70), new MfDate(1999, 10, 1), new MfDate(1999, 10, 15), usageEvent); eventList.add(adjustment1); eventList.process(); assertEquals(Money.dollars(700), acm.balanceFor(EntryType.BASE_USAGE)); assertEquals(Money.dollars(38.5), acm.balanceFor(EntryType.TAX)); class AccountingEvent... private AccountingEvent adjustedEvent, replacementEvent; AccountingEvent (EventType type, MfDate whenOccurred, MfDate whenNoticed, AccountingEvent adjustedEvent) { if (adjustedEvent.hasBeenAdjusted()) throw new IllegalArgumentException (The " + adjustedEvent + " is already adjusted"); this.type = type; this.whenOccurred = whenOccurred; this.whenNoticed = whenNoticed; this.adjustedEvent = adjustedEvent; adjustedEvent.replacementEvent = this; } protected boolean hasBeenAdjusted() { return (replacementEvent != null); }

class AccountingEvent... public void process() { Assert.isFalse ("Cannot process an event twice", isProcessed); if (adjustedEvent != null) adjustedEvent.reverse(); findRule().process(this); isProcessed = true; } void reverse() { Collection entries = new HashSet(getResultingEntries()); Iterator it = entries.iterator(); while (it.hasNext()) { Entry each = (Entry) it.next(); Entry reversingEntry = new Entry( each.getAmount().reverse(), whenNoticed, each.getType()); getCustomer().addEntry(reversingEntry); this.addResultingEntry(reversingEntry); } reverseSecondaryEvents(); } private void reverseSecondaryEvents(){ Iterator it = getSecondaryEvents().iterator(); while (it.hasNext()) { AccountingEvent each = (AccountingEvent) it.next(); each.reverse(); } }



I PKUU GE QTR VPGX G HQ VTCR VPG OVU WLFC GJV I PKYQJU OCT ICKF GE PGW SG 5

 GTWI K(


replacement event process [adjusted event != null] reverse * get information * create reversing entry adjusted event an existing Entry secondary event of adjusted event * reverse find rule continues with usual process

P GG D G XC J FN W Q J U [ T V P G V C JV V C J Y F P C [ TV P G N C P K IK T Q G JV P G G Y V G D G E P G T G HHK F G J V U PK C V P Q E V C J V [ T V P G G P Q V U W L J VK Y V P G O V U WL F C G J V G M C O W Q [

  VPGO VU WLF # V PGOGEC NRG4 J V K 9

 [T VP G VP G O

GECNRGT GJV FPC [TVPG IPKUTGXGT C GTQO QYV GMC O WQ[ [TVPG NCPKIKTQ JECG TQ( UGKTVPG H Q V Q N C PK UV N W U G T V K V W D UK J V Q F Q V [ C Y GN R OK U C UK Y G P G M C O Q V F G G P W Q [ G M C V U K O C F P K H W Q [ P G J Y U GK T V P G G J V VK F G V P C E W Q [ H +

  V P G O V U W L F # N C U T G X G 4  U GK T V P G

FGFTQEGT PGGD GXCJ FNWQJU VCJY FPC FGFTQEGT UCY VCJY PGGYVGD VPGTGHHKF GJV VEGNHGT JEKJY UGKTVPG JVKY VPGXG UWQGPQTTG PC VUWLF#



amount = 60 kwh amount = 50 kwh replacement event adjusted event original Usage Event new Usage Event

&KHHGTGPEG #.LWUVOGPV

resulting entries resulting entries

amount = $100 amount = $500 adjusting Usage Entry original Usage Entry

GE C N R GT F P C G UTG X GT G OC U G J V Q & U GU W

Q T R G O C U G J V H Q J E W O G U W Q V UK NN G Y T G J V C T M T Q Y P G G U G X + J EK J Y G X K V C P T G V N C G J 6

  VPG O VU WLF # NC UTGXG4 V C J V J E C Q T R R C I P KUU G E

 FT C Y M Y C V W D G N D KUU Q R P K U V P G X G Q Y V P G G Y V G D

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MTQY VK IPKMC/
 U V P G O G E CN R G T

F P C UN C U T G X G T G J V J I W Q T J V [ C Y T W Q [ M T Q Y Q V I P K X C J P C JV T G J V C T V P G O V U WL F C T C N W EK V T C R C [ D FG UW CE G E PGT GHH KF G JV G G U [ NKU C G P C E WQ ; T GT CG NE U IP KJ V GM C O P CE QUN C VK G V C GTE QV G X C J W Q [ U G KTV P G H Q V P W Q O C G JV P Q P Y Q F V W E U K J V U G Q F V U W L V Q 0  UV U G I I WU     GT W I K ( U C [ T V P G I P K V U W L F C G P Q J VK Y U G K TV P G U W Q G P Q T T G N C T G X G U Z KH P G VH Q P C E W Q [ F G G F P+

[TV PG G PQ JVKY U VPGX G NCT GXGU IP KI PCJ %

 GTWI K(

amount = 50kwh amount = 50kwh amount = $500 :Usage Event :Usage Event :Entry

old events

new events

amount = 50kwh amount = 80kwh amount = $800 :Usage Event :Usage Event :Adjustment :Entry

amount = 50kwh amount = 75kwh amount = $750 :Usage Event :Usage Event :Entry amount = ($550) :Entry



V PW QE EC G IC UW GJ V HQ [ RQ E C I PK M CV U P C G O U K J V [N N CK V P G U U '  U V P W Q E E C Y Q F C J U H Q V G U C G V C G T E QV U K R G V U V U T KH G J 6
U GKTVP G NCTG XGU JVKY VPW QEEC GICU W C JVKY GOQ VUWE C VP KQR I PKVTCV U GJ 6

    G T W IK (

 U W Q G P Q T T G G T C Y Q P M Y Q P G Y V C J V U GK T V P G G J V I P K P K C V P Q E V P W Q E E C G I C U W C J VK Y T G O Q V U W E C J V K Y P K I G D G 9  G EK V E C T R PK M T Q Y V J I K O V K Y Q J UK U K J V [ T C O O W U G V K T V C U V C J 6  UV P W Q E E C Y Q F C JU G J V F P C UV P W Q E E C N C GT G J V P G G Y V G D U G E P G T GH HK F G J V V U Q R F P C G V C N W EN C E P G J 6  U V P W Q E E C Y Q F C J U H Q V G U G V C T C R G U C PK O G J V Q F V W D



amount = $500

:Entry

amount = $800

Usage Account

: Customer :Entry amount = $750 :Entry

U V PW QEE C YQ FC JU G J V Q V U N CUT G XGT I P KU W F GUU GE QTR GT C U V PG X G Y G P G JV Y Q0

UVP WQEEC YQFCJ U R W IPK VVG 5

 GTWI K(


:Entry amount = $500 :Entry amount = $800 :Entry amount = $750 Usage Account : Customer shadow account :Entry amount = $500 :Entry amount = $800 :Entry amount = $750

:Entry amount = $500

:Entry amount = $800

:Entry amount = $750

Usage Account balance = $2050

: Customer shadow account balance = $1500

:Entry amount = $500

:Entry amount = $800

:Entry amount = $750

:Entry amount = $500 :Entry amount = $500

:Entry amount = ($800) :Entry amount = $500

:Entry amount = ($750) :Entry amount = $500


[T V P G P C VU Q R F P C V P W Q E E C N C GT F P C Y Q F C JU G J V H Q G E P C N C D G J V G T C R O Q E G Y P G J 6  G E P G T G H HK F G J V T Q H
U GKTVP G YGP FPC UNCUTG XT GT GJ V IPKV UQR TGVH #

    G T W IK (

 G X Q D C V W Q D C F G M N C V G X + T Q K X C J G D V P G O V U W L F C G JV V W Q [ T T C E P C E F Q J V G O U U G E Q T R U V +  V P G X G T G J V Q [ P C G M KN V U WL F GN W F G J E U G D Q V V K U Y Q NN C V P G X G P C U C V P G O V U WL F C G J V I PK V C G T 6      G T W I K ( V P G OV U W L F C G J V U G U U G E QT R V C J V E K I Q N G J V J V K Y T G JV G I Q V V P G OV U W L F C T C N W EK V T C R C H Q UN K C V G F G J V U F T Q E G T V C J V U U CN E V P G OV U W L F C P C G M C O Q V F Q Q I U V K [ C Y F G NN Q TV P Q E C PK E K I QN G J V I P K T Q V E C H U C N N G Y U C P Q U G Q I V C J Y H Q M E C T V R G G M QV T G F T Q P+ U VP WQ EE C Y Q F C J U F P C N C P K I T Q G J V P G G Y V G D G E P G T GH HK F G J V U V P W Q E E C N C PK IK T Q G J V Q V V U Q R U V P W Q E E C Y Q F C J U G J V V U PK C I C UV P G X G Y G P G J V U U G E Q T R U V P W Q E E C Y Q F C J U G J V VU P K C I C U V P G X G F N Q G JV GUT G X GT UV P W Q E E C Y Q F C JU G JV G V C GT E UC URGVU GUQJV G\KTCOOWU PCE G9

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GD Y QP PCE UVP WQEEC YQFCJ U GJ 6 [TV PG IPK VUW LFC GJV IPK VUQ R FPC I PKVCGTE TG VH #

 GTWI K(

amount = $500

:Entry

balance = $1500

amount = $800

Usage Account

:Entry

amount = $750

:Entry

: Customer amount = ($550) :Entry



V P G O V U WL F C P C G V C G T E QV G F Q E R W V G U E K U C D U P K C V P Q E V P G O V U WL F #  F N W Q JU [ N D C D Q T R F P C

NC UTGXG4 TQH G O C U GJ V QF F NW QE W Q;

 G E CN R G P Q P K I P K U U G E Q T R V P G O V U W L F C T Q H F G F G G P

 VPGO VU WLF #

G F Q E G J V H Q NN C V U Q O N C G V C TV P G E P Q E P C E W Q [ U U CN E V P G X G V P G O V U WL F C P C I PK M C O [ $

GFQ% GNROC5
G NDK UU QR OK FP C FGX N QXP K PG GY VG D GT GJ YG OQ U U K C VC F N CU TGX GT G JV I P K V E W T V U P Q E G T J I W Q J VN C G N D K U U Q R Q U N C U K I P K T Q V E C H G T G U T G X G T G J 6  V N W E K H H K F Q Q V V QP U K TQ( 

M P K J V Q V V P C Y U V T G R Z G PK C O Q F G JV Y Q J P Q U F P G R G F [ NN C W U W F P C G N R O K U V Q P UK   V P G O V U W L F # G E P G T G H HK & F P C   V P G O V U WL F # N C U T G X G 4 P G G Y V G D G E K Q J E G J V Q U P G X '

G U W I PK N N G E P C E VK E K N R Z G G G U Q V V P C Y [ G J V H + V W Q F GK T T C E G T C U V P G O V U WL F C G JV Y Q J V W Q D C

 VPGOVUWLF# GEPGTGHHK& QV  VPGOVUWLF# NCUTGXG4 OQTH IPKTQVECHGT [NGVCPWV  VPGOVUWLF# GEPGTGHHK& GUW [TCOOWU C TGHGTR [GJV HK  VPGOVUWLF# NCUTGXG4

 V P W Q E E C J E C G T Q H V P W Q E E C Y Q F C JU F P C N C W V E C G J V H Q G E P C N C D G J V P G G Y V G D G E P GT G H

HK F G JV V U WL UK U GK TV P G I P KV U W L F C G J V H Q G W N C X G J 6  T Q V C P K OK T E UK F G P Q [ N P Q U K G T G J V [ C Y V C JV U C V P W Q E E C P C G X C J W Q [ P G J Y V U GK U C G U K U K J 6  U T Q V C P K OK T E UK F G O C U G J V J VK Y U GK T V P G V G I Q V F G G P W Q [ U G KT V P G J EV C O Q 6  Q YV G JV P G G Y V G D G E P GT G HH K F G J V G V W R O Q E P C E W Q [ Q U U G K T V P G N C P K I K T Q J E K J Y J E V C O V P G O G E CN R G T G J V O Q T H U G K T V P G J EK J Y V W Q G T W I K H Q V F G G P W Q [ G U W C E G D U K UK J 6  F G U W I PK G D U K

  V PW Q EE # P G J Y F GU W PT G V V C R U K J V G GU Q V F P G V +
VPG XG V PG O VUW LFC PC I PKMC /

VK GUW QV PGJ9
    G T W IK (



old events

0..1
Accounting Event Adjustment

0..1
old events

class Tester... // original events usageEvent = new Usage( Unit.KWH.amount(50), new MfDate(1999, 10, 1), new MfDate(1999, 10, 15), acm); eventList.add(usageEvent); Usage usage2 = new Usage (// snip constructor args eventList.add(usage2); Usage usage3 = new Usage (// snip constructor args eventList.add(usage3); eventList.process();

VPGXG GJV UUGEQTR GY PGJY PK UMEKM TQKXCJGD VPGOVUWLFC GJ6

UK JV G M KN G F Q E J VK Y V P G O V U WL F C G J V R W V G U P G J V P C E W Q ;


public class Adjustment extends AccountingEvent ... private List newEvents = new ArrayList(); private List oldEvents = new ArrayList(); public Adjustment(MfDate whenOccurred, MfDate whenNoticed, Subject subject) { super(null, whenOccurred, whenNoticed, subject); } public void addNew(AccountingEvent arg) { newEvents.add(arg); } public void addOld(AccountingEvent arg) { if (arg.hasBeenAdjusted()) throw new IllegalArgumentException ("Cannot create " + this + ". " + arg + " is already adjusted"); oldEvents.add(arg); arg.setReplacementEvent(this); } // replacement events MfDate adjDate = new MfDate(2000,1,12); Usage new1 = new Usage (// snip constructor args Usage new2 = new Usage (// snip constructor args Usage new3 = new Usage (// snip constructor args Adjustment adj = new Adjustment(adjDate, adjDate, acm); adj.addOld(usageEvent); adj.addOld(usage2); adj.addOld(usage3); adj.addNew(new1); adj.addNew(new2); adj.addNew(new3); eventList.add(adj); eventList.process();

class Adjustment... private java.util.Map savedAccounts; public void process() { Assert.isFalse ("Cannot process an event twice", isProcessed); adjust(); markProcessed(); } void adjust() { snapshotAccounts(); reverseOldEvents(); processReplacements(); commit(); secondaryEvents = new ArrayList(); secondaryEvents.addAll(oldEvents); } public void snapshotAccounts() { savedAccounts = getCustomer().getAccounts(); getCustomer().setAccounts(copyAccounts(savedAccounts)); } void reverseOldEvents() { Iterator it = oldEvents.iterator(); while (it.hasNext()) { AccountingEvent each = (AccountingEvent) it.next(); each.reverse(); } } void processReplacements() { AccountingEvent[] list = (AccountingEvent[])newEvents.toArray(new AccountingEvent[0]); for (int i = 0; i < list.length; i++){ list[i].process();} } public void commit() { AccountType[] types = AccountType.types(); for (int i = 0; i < types.length; i++) { adjustAccount(types[i]); } restoreAccounts(); } public void adjustAccount(AccountType type) { Account correctedAccount = getCustomer().accountFor(type); Account originalAccount = (Account) getSavedAccounts().get(type); Money difference = correctedAccount.balance().subtract(originalAccount.balance()); Entry result = new Entry (difference, MfDate.today()); originalAccount.addEntry(result); resultingEntries.add(result); } public void restoreAccounts() { getCustomer().setAccounts(savedAccounts); }


G J V U V P W Q E E C U T G O Q V U W E G J V U G M C O U K J V V E G H H G P+  T G O Q V U W E G J V P K UN C P K I K T Q G J V H Q [ R Q E C G M C O F P C G E C N R GH C U C Q V U V P W Q E E C N C P K IK T Q G J V G X Q O Q V T G K U C G V K F P W QH + G U C E U K J V P +

 I PK R R C Y U F P C I P K Y Q F C J U G JV N N C J V K Y F G U W H P Q E V G I V P Q F [ G J V U V P W Q EE C N CP KI KTQ G JV QV GE PGT GHG T C U F N Q J G P Q [P C HK [ CY V C J6 U N CP KIKT Q F GV UW LF C G JV J V K Y U V P W Q E E C U T G O Q V U W E G J V G E CN R G T + G P Q F NN C U V C J V G E P 1  U V P W Q E C N C P K IK T Q F G X C U G J V Q V O G JV U F F C F P C U G K T V P G I PK V U W L F C G JV U G P K O T G V G F P Q K V C T G R Q VK O O Q E G J V P G J 6 U V P W Q E E C U T G O Q V U W E G J V V U P K C I C U U G E QT R F P C G U T G X GT G JV Q F + P G J 6  U V P W Q E E C Y Q F C J U



VCJV UK JVIPGTVU UV+ UGKTVPG IPKVNWUGT GJV HQ [VKZGNROQE GJV UG\KOKPKO QUNC VWD UGKTVPG G JV H Q N K C TV V K F W C P C G X C GN V Q P U G Q F VK V C JV UK P T GV V C R UK JV H Q HH Q G F C T V [ G M G J 6

VK GUW QV PGJ9
 UV P G X G FN Q

G U Q J V J V K Y [ VK N K D C V K F W C G J V J V K Y F G P T G E P Q E Q Q V V P G T C W Q [ P T G VV C R U K J V I P K U W G T C W Q [ H K [N N C W U W J I W Q J VN C U G U Q R T W R I PK I I Q N T QH V P G X G F N Q G J V Q V O G J V M PK N N NK V U V W D U P Q KV E G N NQE [GM GJV OQTH OGJV GXQ OGT VJIK O WQ[ UTGJVQ P+ [NVGNR OQE UGKTVPG FNQ GJV GVGNGF P C E W Q [ U G U C E G O QU P +  U I P K J V V P G T GH H K F P C G O [ C O U G K T V P G F N Q G JV H Q F K T I P K V V G )  GW N CX VE GT T Q E G J V G X C J NN K Y J E K J Y U GK T V P G Y G P GV C G T E Q V [ C Y T C N W I G T G J V PK V P G X G Y G P G J V U U G E Q T R P G J V F P C O G J V H Q F K T V G I V P G X G FN Q G J V P Q U G K T V P G G J V N N C F P K H W Q [ V P G X G T G J V Q P C U V U WL F C V C J V V P G X G P C V G I W Q [ P G J 9  [ I GV C T V U V P G O V U WL F C GN R OK U C G VK W S UK U K J 6

MTQY VK IPKMC/

 U G K T V P G G J V H Q G W N C X G J V I PK V K F G T Q U G P Q Y G P J V K Y O G J V I P K E C N R G T F P C U G K T V P G FN Q G J V I P K X Q O G T T G J V K G [ D U G K T V P G V E G T T Q E P K V U W L F C U V P G OV U W L F C V P G O G E C N R G 4

U G P Q Y G P J VK Y O G J V I PK E C N R G T F P C U GK T V P G F N Q G J V I P K X Q O G T [ D V P G X G P C V U W L F #



replacement event

adjusted event

amount = 60 kwh amount = 50 kwh original Usage Event new Usage Event resulting entries

4GRNCEGOGPV #.LWUVOGPV

resulting entries amount = $600 amount = $500 replacing Usage Entry original Usage Entry entries {destroyed} entries :customer

 VK Q F P W Q U H K F P C V P G X G F GV U W L F C P C U C J I P K U U G E Q T R G T C G Y V P G X G G J V HK G G U Q V M E G J E G Y F Q J V G O U U G E Q T R G J V P K P G J 6
class AccountingEvent private AccountingEvent adjustedEvent, replacementEvent; public AccountingEvent (EventType type, MfDate whenOccurred, MfDate whenNoticed, AccountingEvent adjustedEvent) { if (adjustedEvent.hasBeenAdjusted()) throw new IllegalArgumentException ("Cannot create " + this + ". " + adjustedEvent + " is already adjusted"); this.type = type; this.whenOccurred = whenOccurred; this.whenNoticed = whenNoticed; this.adjustedEvent = adjustedEvent; adjustedEvent.replacementEvent = this; } protected boolean hasBeenAdjusted() { return (replacementEvent != null); }

 U V P G X G V P G O G E C N R G T F P C F GV U W L F C G J V T Q H F N GKH F P C T Q V E W TV U P Q E Y G P C J VK Y V T C V U G 9 G D QV U F G G P V P G X G I P KV P W Q E E C P Q F Q J V G O U U G E Q T R G J V V C J V U K G E P G T GHH K F PK C O G J 6 

 U V P G X G F N Q H Q P QK V GN G F G J V GN F P C J Q V F G T G V N C

  G N W 4 I P KV U Q 2 T Q H G F Q E GN R O C U G J V P Q F G U C D U K G F Q E G N R O C U U K J 6

GFQ% GNROC5
 U GT WV E W T V U I P KV P W Q E E C [ G M G J V Q V F G M P K N T G I P Q N Q P V W D U V P G X G FN Q G JV QV F G M P KN F P W Q T C U G K TV P G FNQ GJV RGGM PGXG VJIKO WQ; PQKVCOTQHPK IPKUUGEQTR HQ FTQEGT GVGNR OQE C GXCJ W Q [ P G J V FN W Q J U W Q [ J E K J Y UV P G X G F N Q G J V R G G M W Q [ U C I P Q N U #  N K C T V V K F W C G T K V P G G J V GU QN V Q P U G Q F V K U O GN DQT R [ VK NK DC VK FW C U C J  G W S G J E T Q V P G O G V CV U NN K D C H Q V W Q I PK F P G U G JV T Q F QK T G R N C K E P C P KH C H Q F P G G J V G D [ C O F Q K T G R I P K U Q N E G J 6  G X K V C P T G V N C G J V G U W W Q [ V C J V T G V H C

  V P G OV U W L F # V P G O G E C N R G 4 V J I W Q J V N #

F GG F P K QU

  V P G O V U WL F # V P G O G E C N R G 4 G U W W Q [ F G U QN E G T C U V P W Q E E C G J V G T G J Y V PK Q R G O Q U N K V P 7   VPGOVUWLF# GEPGTGHHK& TQ  VPGOVUWLF # NCUTGXG4 TGJVKG JVKY  VPG OVUWLF# V P G O G E C N R G 4 U G PK D O Q E P Q K V C W VK U P Q O O Q E V U Q O G J 6  VK G U W V P C E W Q [ G OK V G J V H Q V U Q O   V P G O V U W L F # V P G O G E CN R G 4 J V K Y O G N D Q T R [ G M G J V UK G I C V P C X F C U K F V C J 6

U GKT V PG FN Q GJ V H Q UKU CD G JV P Q N NK D C V W Q I PK F P G U U C JE WU P Q K V E C G N D C U T G X G T TK G O Q U P G M C V G X W Q [ H K O G N D Q T R I K D C UK J E K J Y U GK T V P G N C PK I K T Q G J V H Q G E C T V Q P G X C J W Q [ U P C G O T G X G Y Q J [ V K EK N R O K U UK J 6  U G K TV P G I P KV U W L F C F P C U N C U T G X G T H Q U U C O G J V O Q TH U GK T V P G V E G T T Q E G JV V W Q G T W IK H Q V G X C J W Q [

  V P G OV U W L F # G E P G T G H HK& FPC  VPGOVUWLF# NCUTGXG4 JVK9 UGKTVPG VEGTTQE GJV GTC GGU WQ[ UGKTVPG [NPQ GJV


public void process() { Assert.isFalse ("Cannot process an event twice", isProcessed); if (adjustedEvent != null) adjustedEvent.undo(); findRule().process(this); isProcessed = true; } public void undo() { Entry[] entries = getResultingEntries(); for (int i = 0; i < entries.length; i++) getSubject().removeEntry(entries[i]); undoSecondaryEvents(); resultingEntries = null; } private void undoSecondaryEvents(){ Iterator it = getSecondaryEvents().iterator(); while (it.hasNext()) { AccountingEvent each = (AccountingEvent) it.next(); each.undo(); } }