// lib/accounting/core/README.open-balance.md

# Open Balance Engine (WP-01)

## Purpose

- Provides a contract for recalculating open balances for AP/AR and other ledgers
- Ensures all open balance calculations are consistent and auditable
- Used in posting, migration, and audit scenarios

## Usage

- Use `recalculateOpenBalance(journals)` to compute the open balance for a set of journals
- All open balance calculations must use this contract

## Example

```ts
const openBalance = recalculateOpenBalance(journalEntries);
```

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> **Note:** Open balance engine is mandatory for all posting and migration scenarios.
