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Data Model & Entity Hierarchy

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Data Model & Entity Hierarchy

The GAAPx Data Model provides a multi-tenant, multi-entity subsidiary ledger structure designed to support complex B2B enterprise hierarchies, co-termed contracts, multi-currency operations, and strict ASC 606 revenue subledger auditability.

Core Entities & Definitions​

1. Tenant & Legal Entity​

  • Tenant: The top-level organization representing the GAAPx customer account.
  • Legal Entity: Distinct operating companies, subsidiaries, or international entities (e.g., Acme US Inc., Acme UK Ltd.) with independent charts of accounts, functional currencies, and tax IDs.

2. Customer & Hierarchy​

  • Customer: The buying organization. Supports multi-level parent/child hierarchies (e.g., Global Enterprise $\to$ Regional Subsidiary $\to$ Departmental Division).
  • Billing Contact: Designates invoice delivery email addresses, AP portal credentials, and payment methods.

3. Contract, Order Form & Line Items​

  • Contract (Master Agreement / MSA): The commercial container governing payment terms, auto-renewal rules, and governing law.
  • Order Form / SOW: Child agreements representing specific purchase commitments, start/end dates, and total contract value (TCV).
  • Contract Line Item: Specific products/services purchased, quantity, unit price, discounts, and contracted delivery milestones.

:::info SCREENSHOT PLACEHOLDER: Contract Entity Graph Location in App: App > Contracts > [Contract ID] > Entity Graph
Visual Description: Interactive node graph showing the relationship between Customer Account, MSA, child Order Forms, POBs, and Invoices.
Recommended Dimensions: 1200 x 675
:::

The Dual Subledger Data Separation​

GAAPx strictly decouples the Billing Subledger from the Revenue Subledger:

4. Billing Subledger Entities​

  • Billing Schedule: Scheduled date, billing rule (in advance / in arrears), milestone criteria, and draft status.
  • Invoice: The finalized commercial invoice containing line items, calculated sales tax, remittance details, and ERP sync ID.
  • Payment & Cash Application: Record of transaction settlement (Stripe charge ID, Plaid bank deposit, manual wire reference) linked directly to invoice IDs.

5. Revenue Subledger Entities​

  • Performance Obligation (POB): Distinct good or service identified under ASC 606 Step 2 with allocated Standalone Selling Price (SSP).
  • Revenue Schedule: Daily or monthly amortization ledger recording recognized revenue, contract liability (deferred revenue), and contract asset balances.
  • Journal Entry (JE): Balanced debit/credit batch prepared for ERP general ledger posting.
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