Owner decision: this is a service business that uses materials to deliver a service
rather than selling inventory, so powder/consumables are expensed at purchase (bill
to a COGS/expense account) and inventory is not capitalized on the Balance Sheet.
No code change required — the Balance Sheet already behaves this way, and the
perpetual consumption-COGS path (O6) is opt-in via item account mappings (set only
via CSV import) and stays dormant under this policy. Documents the double-count
footgun (do not both expense at purchase and map item COGS/Inventory accounts) and
locks the periodic choice into the ledger-refactor plan's Phase 5.
All accounting audit findings O1-O9 now resolved.
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
spouliot
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