Surfaces
AMS Finance
Review policy-controlled economic records without confusing them with physical custody.
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Purpose
Finance is the economic workspace for approved policy, acquisition/cost allocation, depreciation, impairment, inventory costing, lifecycle cost, insurance, disposal, journal export, and reconciliation. Every value must state its basis, currency, as-of time, and policy version.
Control boundary
The reference policy is sample-only and cannot activate production accounting policy. Finance operators must use approved policy, role separation, and period controls. Loaned Assets do not acquire cost or depreciation merely because they are in the physical register.
Review before posting
Confirm source evidence, asset/component identity, basis, period, rounding, approvals, and reconciliation target. Correct a posted entry using the approved reversal path rather than editing history.