// lib/accounting/core/README.WP-01.md

# WP-01: Accounting Core Kernel — Implementation Summary

## Scope

This work package delivers the foundational contracts, types, and documentation for the accounting posting kernel. It is a mandatory pre-implementation layer for all posting, extraction, and migration logic.

## Deliverables

- All TypeScript types/interfaces for kernel contracts
- Documentation for each contract and governance rule
- Safety gates and feature flags
- Golden matrix test types
- No runtime logic or legacy extraction included

## Status

- [x] All kernel contracts scaffolded
- [x] Documentation files created
- [x] Governance and migration safety rules documented
- [x] Ready for review and validation

---

> **Note:** No extraction or migration may begin until this layer is fully validated and approved.
