> ## Documentation Index
> Fetch the complete documentation index at: https://docs.arcuserp.com/llms.txt
> Use this file to discover all available pages before exploring further.
# Reopen a previously closed fiscal year (prior-period adjustment)
> Required API key scope: `accounting:close_period`
Reopens a previously closed fiscal year by posting the inverse of the canonical
closing journal entry (sign-flip every line) and transitioning the fiscal-year-end
monthly period from `year_end_closed` back to `closed`. The original closing JE is
preserved (per ERP-CORRECTNESS-RULES §A4: reversing entries never edit or delete;
a new offsetting JE is posted).
**Industry precedent:**
- NetSuite "Reopen Closed Period" (Setup > Accounting > Manage G/L): posts inverse
closing JE and transitions period back to open for amendment.
- Acumatica "Financial Periods" reopen: full audit trail (who, when, reason).
- QuickBooks Online "Change closing date": removes the lock; lets accountants
post prior-period adjustments.
- AICPA / GAAP ASC 250 (prior-period adjustments): permits PPAs to a previously
closed fiscal year via reversing entries.
**Preconditions:**
- The fiscal year must currently be in `year_end_closed` status (HTTP 400
`fiscal_year_not_closed` otherwise).
- A posted closing JE must exist for `(entity_id, fiscal_year)` (HTTP 409
`no_closing_je_found` otherwise).
- Operator must supply a `reason` (max 500 chars; SOX-grade audit trail).
**Idempotent:** re-running for the same `(entity_id, fiscal_year)` returns the
existing reversal JE without posting a duplicate. The partial UNIQUE index on
`(entity_id, idempotency_key)` provides race safety.
**Idempotency key:** `fiscal_year_reopen::`
**Effect:** Retained Earnings (account 3000) decrements by the original net income
amount (or increments back by the original net loss). The `getBalanceSheet` hybrid
reader will reflect the reversal automatically on the next call.
**Audit:** every reopen writes an `activity_log` row with `action='fiscal_year_reopened'`,
the operator's `reason`, the `original_je_id`, and the `reversal_je_id`. Broadcasts
`fiscal_year.reopened` so downstream caches (balance sheet, AR statement footer,
customer portal balance) invalidate.
**High-power operation:** uses the same `accounting:close_period` scope as the
forward close. Operator-triggered only; never auto-fired.
## OpenAPI
````yaml /openapi.yaml post /fiscal-periods/{id}/reopen-fiscal-year
openapi: 3.1.0
info:
title: Arcus ERP Public API
version: 1.0.0
description: >
Arcus ERP public REST API. Designed for external integrations and data
migration.
**Authentication.** Bearer token (API key) via the `Authorization` header.
Format: `Authorization: Bearer ark_live_ent__` (or
`ark_test_*` for sandbox).
API keys are issued per-entity in **Settings > Developers > API Keys**.
**Entity scoping.** The entity is encoded in the API key prefix; routes are
flat
(e.g. `/v1/accounts`, `/v1/orders`, `/v1/products`). A small set of platform
endpoints
(migration, reconciliation, events, webhook endpoints, API keys) use the
`/v1/entities/{entity_id}/...` form -- those are noted in their tags.
**Key capabilities.**
- Related-resource hydration via `?expand[]=` (see `x-arcus-expand` on each resource).
- Cursor-based pagination (`starting_after` / `ending_before` / `limit`).
- Idempotency via the `Idempotency-Key` header.
- Webhook events for asynchronous notification.
- Conditional requests / ETag for cache validation.
servers:
- url: https://api.arcuserp.com/v1
description: Arcus ERP API (accepts both live `ark_live_*` and test `ark_test_*` keys)
- url: https://dev-api.arcuserp.com/v1
description: >-
Dev sandbox API (test-only data, accepts `ark_test_*` keys against dev
RDS)
security: []
paths:
/fiscal-periods/{id}/reopen-fiscal-year:
post:
tags:
- Accounting
summary: Reopen a previously closed fiscal year (prior-period adjustment)
description: >
Required API key scope: `accounting:close_period`
Reopens a previously closed fiscal year by posting the inverse of the
canonical
closing journal entry (sign-flip every line) and transitioning the
fiscal-year-end
monthly period from `year_end_closed` back to `closed`. The original
closing JE is
preserved (per ERP-CORRECTNESS-RULES §A4: reversing entries never edit
or delete;
a new offsetting JE is posted).
**Industry precedent:**
- NetSuite "Reopen Closed Period" (Setup > Accounting > Manage G/L):
posts inverse
closing JE and transitions period back to open for amendment.
- Acumatica "Financial Periods" reopen: full audit trail (who, when,
reason).
- QuickBooks Online "Change closing date": removes the lock; lets
accountants
post prior-period adjustments.
- AICPA / GAAP ASC 250 (prior-period adjustments): permits PPAs to a
previously
closed fiscal year via reversing entries.
**Preconditions:**
- The fiscal year must currently be in `year_end_closed` status (HTTP
400
`fiscal_year_not_closed` otherwise).
- A posted closing JE must exist for `(entity_id, fiscal_year)` (HTTP
409
`no_closing_je_found` otherwise).
- Operator must supply a `reason` (max 500 chars; SOX-grade audit
trail).
**Idempotent:** re-running for the same `(entity_id, fiscal_year)`
returns the
existing reversal JE without posting a duplicate. The partial UNIQUE
index on
`(entity_id, idempotency_key)` provides race safety.
**Idempotency key:** `fiscal_year_reopen::`
**Effect:** Retained Earnings (account 3000) decrements by the original
net income
amount (or increments back by the original net loss). The
`getBalanceSheet` hybrid
reader will reflect the reversal automatically on the next call.
**Audit:** every reopen writes an `activity_log` row with
`action='fiscal_year_reopened'`,
the operator's `reason`, the `original_je_id`, and the `reversal_je_id`.
Broadcasts
`fiscal_year.reopened` so downstream caches (balance sheet, AR statement
footer,
customer portal balance) invalidate.
**High-power operation:** uses the same `accounting:close_period` scope
as the
forward close. Operator-triggered only; never auto-fired.
operationId: reopenFiscalYearV1
parameters:
- name: id
in: path
required: true
description: >-
UUID of the year-end accounting period (used for URL consistency
with the close-fiscal-year triplet; entity_id and fiscal_year are
inferred from auth + request body).
schema:
type: string
format: uuid
requestBody:
required: true
content:
application/json:
schema:
$ref: '#/components/schemas/FiscalYearReopenRequest'
responses:
'200':
description: Fiscal year reopened (or idempotent return of existing reversal JE)
content:
application/json:
schema:
type: object
properties:
data:
type: object
properties:
reversal_journal_entry_id:
type: string
format: uuid
description: ID of the new reversal (inverse closing) journal entry
original_journal_entry_id:
type: string
format: uuid
description: ID of the original closing JE being reversed
fiscal_year:
type: integer
period_id:
type: string
format: uuid
description: >-
ID of the year-end accounting period (now back in
'closed' status)
period_status:
type: string
example: closed
description: Period status after reopen (always 'closed')
balanced:
type: boolean
description: Always true; reversal JE passes assertGLBalance
idempotent:
type: boolean
description: >-
True if a prior reversal JE was returned without
re-posting
'400':
description: >-
Bad request (missing reason, invalid fiscal_year, or year not in
year_end_closed status)
content:
application/json:
schema:
type: object
properties:
error:
type: string
example: fiscal_year_not_closed
code:
type: string
example: fiscal_year_not_closed
hint:
type: string
'401':
$ref: '#/components/responses/Error'
'403':
$ref: '#/components/responses/Error'
'409':
description: Conflict (no closing JE found, or reopen already performed)
content:
application/json:
schema:
type: object
properties:
error:
type: string
example: no_closing_je_found
code:
type: string
example: no_closing_je_found
hint:
type: string
reversal_journal_entry_id:
type: string
format: uuid
nullable: true
description: >-
Present when error=reopen_already_performed; references
the existing reversal JE.
'422':
$ref: '#/components/responses/Error'
security:
- ApiKeyAuth: []
components:
schemas:
FiscalYearReopenRequest:
type: object
required:
- fiscal_year
- reason
properties:
fiscal_year:
type: integer
description: >-
Fiscal year to reopen (e.g. 2024). Must be currently in
year_end_closed status.
example: 2024
reason:
type: string
maxLength: 500
description: >-
Operator-supplied justification for the reopen (SOX-grade audit
trail; required).
example: >-
Prior-period adjustment: vendor invoice for FY2024 received in
FY2025
ErrorEnvelope:
type: object
description: |
Canonical error response envelope. All API errors use this shape.
required:
- error
- code
properties:
error:
type: string
description: Machine-readable error key
example: not_found
code:
type: string
description: Machine-readable error code (often same as error)
example: not_found
type:
type: string
enum:
- validation_error
- permission_error
- not_found
- conflict
- rate_limit
- internal
- expand_error
- not_implemented
example: not_found
hint:
type: string
description: Human-readable one-sentence explanation (English)
example: >-
The requested order does not exist or does not belong to this
entity.
param:
type: string
description: The parameter that caused the error, if applicable
example: expand[0]
required:
type: string
description: The scope required (only on insufficient_scope errors)
example: accounts:read
request_id:
type: string
description: >-
Unique request ID for support tracing (maps to CloudWatch log
stream)
example: req_abc123
responses:
Error:
description: Error response (400/401/403/404/409/422/429/500)
content:
application/json:
schema:
$ref: '#/components/schemas/ErrorEnvelope'
securitySchemes:
ApiKeyAuth:
type: http
scheme: bearer
description: |
API key issued per entity via Settings > Developers > API Keys.
Each key carries scopes (e.g. orders:read, products:write).
Bearer token format: Authorization: Bearer ark_live_ent__
Test keys use ark_test_ent__. Both are issued per entity
via Settings > Developers > API Keys.
````