docs/dolt-sec-a3-design.md

@@ -1,7 +1,11 @@
 # A3 design — SEC fundamentals importer
 
-Status: **design APPROVED 2026-07-22 — all three decisions signed off (daily-index
-fetch, primary-period-only snapshots, full-history backfill). Ready to implement.**
+Status: **design APPROVED 2026-07-22 — three decisions signed off (daily-index
+fetch, primary-period-only snapshots, full-history backfill) + four review
+correctness fixes folded in (composite revision incl. universe fingerprint;
+submissions pagination shards for full history; index↔Company-Facts consistency
+gate; insert-only immutability with discrepancy reporting; deterministic cash/debt
+composition). Ready to implement.**
 Companion to `docs/dolt-integration-plan.md` (workstream A, phase A3). Grounded in
 live SEC data probes (Apple CIK 0000320193, company_tickers, submissions, daily-index).
 
@@ -58,15 +62,23 @@ endpoints expose no validators, and the bulk zip is multi-GB and changes ~daily
 form.YYYYMMDD.idx` — fixed-width Form/Company/CIK/Date/accession, ~3300 rows/day,
 confirmed). Each run:
 
-- `detect_revision` → the latest available daily-index date. If it equals the
-  last processed date, **`no_op`** (framework's model works cleanly again).
+- `detect_revision` → a **composite revision**, not just the date:
+  `latest-index-date` + a hash of the index content processed this run + a
+  **fingerprint of the tracked symbol→CIK set**. The CIK fingerprint is essential:
+  a newly added ticker changes the revision and forces a run, so a new ticker is
+  never `no_op`'d away or starved waiting for its issuer to file. Equal composite
+  revision → `no_op`.
+- **No backfill sentinel.** The *absence of a prior promoted run* is what triggers
+  the initial full-history backfill; `source_max_date` records the processed index
+  date each run.
 - `stage` → for each index date since the last processed one, parse the form
   index, keep rows where `form ∈ {10-K, 10-Q, 10-K/A, 10-Q/A}` **and** CIK ∈
   tracked set, then fetch `companyfacts/CIK.json` for **only those few issuers**
   and extract their newly-reported period(s). Most nights this is a handful of
   issuers → near-zero transfer, respectful of SEC fair-access.
-- **First run (backfill)** has no last-processed date: fetch companyfacts for all
-  tracked CIKs once (~1 GB one-time) to seed history, then go incremental.
+- **First run (backfill)**: no prior promoted run → fetch companyfacts for all
+  tracked CIKs once (~1 GB one-time) and seed **full** history. Full history needs
+  the paginated submissions shards — see "CIK resolution" below.
 
 Why this over the alternatives: transfer scales with *filings*, not with all of
 EDGAR or with the universe size every night; it restores the revision/no_op
@@ -97,6 +109,12 @@ One `fundamental_snapshots` row per accession, representing the filing's
   comparatives inside a later normal filing are **not** captured — only a real
   amendment updates a prior period. This narrows the plan's "newest accepted_at
   per period" to amendment-driven updates; a deliberate KISS boundary.
+- **Immutable means insert-only, not upsert.** `promote` **inserts** new accession
+  rows with `ON CONFLICT (accession) DO NOTHING`. An accession never mutates: if a
+  re-fetch reconstructs *different* values for an accession already stored, that is
+  a **discrepancy to report** (into `validation_json` + a system event), never a
+  silent overwrite, and the original `import_run_id` is never replaced. (Ordinary
+  updates arrive as a *new* amendment accession, which is a new row.)
 
 ## Read-time derivation (constrains the importer; built in A4)
 
@@ -125,10 +143,25 @@ resolves through an ordered tag list; first present wins; unit-checked.
 | cfo | `NetCashProvidedByUsedInOperatingActivities` | `...ContinuingOperations` | USD |
 | capex | `PaymentsToAcquirePropertyPlantAndEquipment` | `PaymentsToAcquireProductiveAssets` | USD |
 | depreciation_amortization | `DepreciationDepletionAndAmortization` | `DepreciationAmortizationAndAccretionNet`, `DepreciationAndAmortization` | USD |
-| cash_and_st_investments | `CashAndCashEquivalentsAtCarryingValue` (+ ST inv) | ST inv: `ShortTermInvestments`, `MarketableSecuritiesCurrent` | USD |
-| total_debt | `LongTermDebtNoncurrent` + `LongTermDebtCurrent` | `LongTermDebt`; +`CommercialPaper`/`ShortTermBorrowings` if present | USD |
+| cash_and_st_investments | see composition rule | — | USD |
+| total_debt | see composition rule | — | USD |
 | shares_outstanding | `dei:EntityCommonStockSharesOutstanding` | — | shares |
 
+**Composite fields — deterministic, aggregate-first, no double counting.** Each
+source tag contributes at most once:
+
+- `cash_and_st_investments` = `CashAndCashEquivalentsAtCarryingValue`
+  **+ short-term investments**, where ST investments = the **first present** of
+  [`ShortTermInvestments`, `MarketableSecuritiesCurrent`] — never both summed.
+- `total_debt` = **long-term component + short-term component**, where
+  - long-term = first present of [`LongTermDebt` (the aggregate, already includes
+    current + noncurrent portions), **else** (`LongTermDebtNoncurrent` +
+    `LongTermDebtCurrent`)];
+  - short-term borrowings = first present of [`ShortTermBorrowings`,
+    `CommercialPaper`] (0 if neither).
+  So the long-term aggregate and its components are mutually exclusive, and CP vs
+  short-term-borrowings is a single pick — nothing is counted twice.
+
 EBITDA (for net-debt/EBITDA) is derived at read time = operating_income + D&A.
 Concepts absent for an issuer → that field is null (display-only; no synthesis).
 The exact tag lists live as named constants, tunable without touching logic.
@@ -145,9 +178,19 @@ primary period (safe — a filing's own context is correct for its current perio
 
 - From `company_tickers.json`: `normalise_symbol(ticker) → cik_str`. Set
   `tickers.cik` for each tracked ticker (multi-class share one CIK).
-- From `submissions/CIK.json`: `sic`, `sicDescription` → `tickers.sic/sic_description`.
+- From `submissions/CIK.json`: `sic`, `sicDescription`, `fiscalYearEnd` →
+  `tickers.sic/sic_description` (+ fiscal anchor for YTD/Q4).
+- **Submissions is paginated — full history needs the shards.** `filings.recent`
+  holds only the **latest 1000** filings (verified: Apple `recent` = 1000). Older
+  accessions live in `filings.files[]` = `[{name, filingFrom, filingTo,
+  filingCount}]` (e.g. `CIK0000320193-submissions-001.json`, 1236 filings
+  1994–2015), each a bare object with the **same parallel arrays** including
+  `reportDate`, `acceptanceDateTime`, and `isXBRL`. The full-history backfill must
+  **follow every `filings.files[].name`** to obtain period identity + `accepted_at`
+  + `isXBRL` for pre-1000 accessions. Incremental runs only need `recent`.
 - Refreshed by the SEC job; a newly added ticker self-resolves on its next run
-  (until then its snapshots are absent → metrics null, per the plan).
+  (the CIK fingerprint in the revision forces that run) — until then its snapshots
+  are absent → metrics null, per the plan.
 
 ## SourceImporter mapping (source = `sec_facts`)
 
@@ -160,9 +203,20 @@ primary period (safe — a filing's own context is correct for its current perio
   **no duplicate accession**; **filings skipped for missing period identity are
   counted in `validation_json`** (carry-forward from A1 review); an unexpected
   companyfacts shape (missing `facts`/`units`) stops promotion.
-- `promote` → upsert snapshot rows keyed by unique `accession`, stamped
-  `import_run_id`; refresh `tickers.cik/sic/sic_description`. Non-destructive
-  (append-only accessions) — no future-row deletion like earnings.
+- **Index↔Company-Facts consistency gate (the daily index and Company Facts are
+  separate SEC products that can lag each other):** for every tracked index
+  accession marked `isXBRL`, confirm that accession actually appears in the fetched
+  companyfacts before promotion. If any is missing → **fail the run and retry
+  later** — do **not** advance the revision and do **not** record an
+  incomplete/null snapshot for it. Non-XBRL amendments are skipped with a recorded
+  reason in `validation_json`. (The framework only stores the revision on a
+  promoted run, so a failed consistency check naturally leaves the revision behind
+  for retry.)
+- `promote` → **insert** snapshot rows (`ON CONFLICT (accession) DO NOTHING`;
+  immutable — see Decision 2), stamped `import_run_id`; refresh
+  `tickers.cik/sic/sic_description`. A re-fetch that reconstructs different values
+  for an existing accession is reported as a discrepancy, never a silent mutation.
+  Non-destructive (append-only accessions) — no future-row deletion like earnings.
 
 ## SEC fair-access (operational, per the plan's non-negotiable)