Subledgers

SyntheticData generates subsidiary ledger records for Accounts Receivable (AR), Accounts Payable (AP), Fixed Assets (FA), and Inventory, with automatic GL reconciliation and document flow linking.

Overview

Subledger generators produce detailed records that reconcile back to GL control accounts:

Configuration

subledger:
  enabled: true
  ar:
    enabled: true
    aging_buckets: [30, 60, 90, 120]    # Days
    dunning_levels: 3
    credit_memo_rate: 0.05               # 5% of invoices get credit memos
  ap:
    enabled: true
    aging_buckets: [30, 60, 90, 120]
    early_payment_discount_rate: 0.02
    payment_scheduling: true
  fa:
    enabled: true
    depreciation_methods:
      - straight_line
      - declining_balance
      - sum_of_years_digits
    disposal_rate: 0.03                  # 3% of assets disposed per year
  inventory:
    enabled: true
    valuation_method: standard_cost      # standard_cost, moving_average, fifo, lifo
    cycle_count_frequency: monthly

Accounts Receivable (AR)

Record Types

The AR subledger generates:

• Open Items: Outstanding customer invoices with aging classification
• Receipts: Customer payments applied to invoices (full, partial, on-account)
• Credit Memos: Credits issued for returns, disputes, or pricing adjustments
• Aging Reports: Aged balances by customer and aging bucket
• Dunning Notices: Automated collection notices at configurable levels

Open Item Fields

Aging Buckets

Default aging buckets classify receivables by days past due:

Dunning Process

Dunning generates progressively urgent collection notices:

Document Flow Integration

AR open items are created from O2C customer invoices:

Sales Order → Delivery → Customer Invoice → AR Open Item → Customer Receipt
                                                 │
                                                 └→ Dunning Notice (if overdue)

Accounts Payable (AP)

Record Types

The AP subledger generates:

• Open Items: Outstanding vendor invoices with aging and payment scheduling
• Payments: Vendor payment runs (check, wire, ACH)
• Debit Memos: Deductions for quality issues, returns, pricing errors
• Aging Reports: Aged payables by vendor
• Payment Scheduling: Planned payments considering cash flow and discounts

Open Item Fields

Early Payment Discounts

The AP generator models cash discount optimization:

Payment Terms: 2/10 Net 30
  → Pay within 10 days: 2% discount
  → Pay by day 30: full amount
  → Past day 30: overdue

early_payment_discount_rate: 0.02   # Take 2% discount when offered

Payment Scheduling

When enabled, the AP generator creates a payment schedule that optimizes:

• Discount capture: Prioritize invoices with expiring discounts
• Cash flow: Spread payments across the period
• Vendor priority: Pay critical vendors first

Document Flow Integration

AP open items are created from P2P vendor invoices:

Purchase Order → Goods Receipt → Vendor Invoice → Three-Way Match → AP Open Item → Payment
                                                                          │
                                                                          └→ Debit Memo (if variance)

Fixed Assets (FA)

Record Types

The FA subledger generates:

• Asset Register: Master record for each fixed asset
• Depreciation Schedule: Monthly depreciation entries per asset
• Acquisitions: New asset additions (from PO or direct capitalization)
• Disposals: Asset retirements, sales, scrapping
• Transfers: Inter-company or inter-department transfers
• Impairment: Write-downs when fair value drops below book value

Asset Register Fields

Depreciation Methods

Depreciation Journal Entries

Each period, the FA generator creates depreciation entries:

Disposal Accounting

When an asset is disposed:

Inventory

Record Types

The Inventory subledger generates:

• Positions: Current stock levels by material, plant, and storage location
• Movements: 22 movement types covering receipts, issues, transfers, and adjustments
• Valuation: Inventory value calculated using configurable valuation methods

Position Fields

Movement Types (22 types)

Valuation Methods

Cycle Counting (v0.6.0)

The cycle_count_frequency setting controls how often physical inventory counts are performed. Cycle counting generates PhysicalInventory movement records that reconcile book quantities against counted quantities:

subledger:
  inventory:
    enabled: true
    cycle_count_frequency: monthly     # monthly, quarterly, annual

Cycle count differences generate adjustment entries (InventoryAdjustmentIn or InventoryAdjustmentOut) and are flagged in the quality labels output for audit trail analysis.

Quality Inspection (v0.6.0)

Inventory positions can be placed in quality inspection status via TransferToInspection movements. This models the inspection hold process common in manufacturing and pharmaceutical industries:

Goods Receipt → Transfer to Inspection → QC Hold → Transfer from Inspection → Unrestricted Use
                                                 └→ Scrap (if rejected)

The rate of items routed through inspection depends on the material type and vendor scorecard grades (when source_to_pay is enabled). Materials from vendors with grade C or lower are routed through inspection at a higher rate.

Inventory Journal Entries

GL Reconciliation

The subledger generators ensure that subledger balances reconcile to GL control accounts:

GL Control Account Balance = Σ Subledger Open Items

AR Control (1100) = Σ AR Open Items
AP Control (2000) = Σ AP Open Items
Inventory  (1300) = Σ Inventory Position Values
FA Gross   (1600) = Σ FA Acquisition Costs
Accum Depr (1650) = Σ FA Accumulated Depreciation

Reconciliation is validated by the datasynth-eval coherence module and any differences are flagged as potential data quality issues.

Output Files

See Also

• Document Flows — P2P and O2C document chains
• Financial Settings — Balance and period close config
• FX & Currency — Multi-currency subledger support
• datasynth-generators — Generator crate reference