docs(launch): Financial report SHIPPED (Phase 4) — payments-model reframe

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

docs/launch-readiness.md

@@ -50,8 +50,13 @@ Phases (status snapshot 2026-05-27):
    PDF; server-side PDF endpoint for branded output. _See gaps
    below._
 3. ❌ Marketing report — NOT BUILT. Pending Init 1b cutover.
-4. ❌ Financial report — NOT BUILT. Pending Init 1c decision on
+4. ✅ Financial report — **SHIPPED in b690fb8d.** Built on the canonical
-   whether to enable the invoices module (currently default OFF).
+   payments + expenses tables (invoices module stays OFF); the
+   invoice-centric spec was reframed onto the payments model
+   ("outstanding AR" → expected-deposit shortfall; "AR aging" →
+   outstanding deposits by deal age). 7 KPIs, 6 charts, 4 tables, port-
+   currency normalised, 1y default range, templates + export. Marketing
+   is the only remaining unbuilt report.
 5. ⚠️ Custom (ad-hoc) report builder — partial ship.
 6. ✅ Scheduled reports with optional emailing — BullMQ poll +
    render path live; recipients optional; PDF-only output.
@@ -133,25 +138,31 @@ Not built. Spec at `docs/reports-content-spec.md` § Report 03 calls for:
 data flowing from the new intake endpoint (Init 1b step 1 — pending
 website env flip).
 
-#### Phase 4 — Financial report (LAUNCH-BLOCK if Financial is in beta scope)
+#### Phase 4 — Financial report ✅ SHIPPED in b690fb8d
 
-Not built. Spec at `docs/reports-content-spec.md` § Report 02 calls for:
+**Decision taken (2026-06-02):** ship on the canonical `payments` +
+`expenses` tables; invoices module stays OFF. The invoice-centric spec
+(§ Report 02) was reframed onto the payments model so the report is
+populated rather than 90% empty:
 
-- 7 KPIs (revenue collected, pipeline value, deposits, outstanding AR,
+- 7 KPIs: revenue collected (net of refunds), deposits, balance,
-  overdue AR, expenses, net contribution)
+  pipeline (expected deposits), outstanding deposits (expected−collected
-- 6 charts (revenue by month stacked, quarterly/yearly toggle, EOI →
+  on open deals = the AR analogue), expenses, net contribution.
-  Deposit → Contract funnel, AR aging, cash flow line, expense
+- 6 charts: revenue by month (deposit/balance, with month/quarter/year
-  breakdown donut)
+  toggle), collection funnel (EOI → deposit → contract → won),
-- 4 tables (outstanding invoices, recent payments, refund/write-off
+  outstanding deposits by deal age (AR-aging analogue, no invoice due
-  log, expense ledger)
+  dates exist), cash flow (inflow vs outflow), expense breakdown donut.
-- Filters: invoice kind, payment status, currency, billing entity type
+- 4 tables: outstanding deposits, recent payments, refund/write-off log,
+  expense ledger.
+- All money normalised to port currency; 1y default range; templates +
+  CSV/XLSX/PDF export.
 
-**Blocker:** depends on the invoices module being in use. Per Init 1c
+**Follow-up (deferred, not launch-blocking):** if the user later flips
-spike, the module is default OFF and the canonical money path is the
+the invoices module ON, add invoice-sourced AR (due dates → true aging)
-per-interest Payments tab. **Decision needed**: ship Financial with
+
-data from `payments` only (no invoice surface) OR flip invoices module
+- the invoice/payment-status/billing-entity filters from the original
-on for PN + train rep + ship Financial. Today the report would be 90%
+  spec. Browser-verified against live data (0 payment rows in dev → revenue
-empty.
+  $0 correct; 165 expenses populate the expense surfaces).
 
 #### Phase 5 — Custom builder gaps