clean and refine product docs structure

product/payments/escrow-ledger.md

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+[← Payments overview](index.md)
+
+# Escrow as an Internal Ledger, Not Held Cash
+
+Because Balinyaar cannot custody buyer funds (§2.2), **"escrow" must be a software construct: a double-entry ledger STATE over money that legally sits at a licensed provider/bank.** The original ~45-table model had **no ledger** — escrow was only inferable by joining `bookings.status`, `bookings.payout_released`, `payment_transactions.status`, and `refunds`, with no single answer to "how much do we owe nurses right now?" Three independent critiques rated this a **critical** gap. The fix is one append-only table.
+
+The ledger entity is detailed in the data model: see [payments, ledger & refunds](../data-model/06-payments-ledger-and-refunds.md).
+
+## 3.1 `ledger_entries` — the financial source of truth
+
+Append-only, never updated or deleted. Every money event posts **balanced** rows sharing a `transaction_group_id` (Σ debit = Σ credit). Per-nurse balances are *derived by filter*, never cached in a drifting wallet-balance column.
+
+**Account types:**
+
+| account_type | Meaning |
+|---|---|
+| `escrow_held` | Funds received and held (over provider custody) not yet released or refunded |
+| `platform_revenue` | Balinyaar's own commission income |
+| `nurse_payable` | What the platform owes the nurse (accrued, awaiting weekly payout) |
+| `refund_payable` | Amount owed back to the customer / in-flight reversal |
+| `bnpl_fee_expense` | The BNPL provider's merchant commission — a platform expense |
+| `nurse_clawback_receivable` | Money a nurse owes back after a refund-after-payout |
+
+## 3.2 The postings
+
+Amounts are positive; `direction` carries the sign. The three-amount split (`gross_price_irr`, `balinyaar_commission_irr`, `bnpl_commission_irr`) is defined in §7.
+
+**(a) Card payment capture (inbound):**
+```
+DEBIT  escrow_held         gross_price_irr
+  CREDIT platform_revenue    balinyaar_commission_irr
+  CREDIT nurse_payable       nurse_payout_amount        (= gross − balinyaar_commission)
+```
+
+**(b) BNPL settle (inbound) — identical to a card capture, plus the provider-fee leg:**
+```
+DEBIT  escrow_held         gross_price_irr
+  CREDIT platform_revenue    balinyaar_commission_irr
+  CREDIT nurse_payable       nurse_payout_amount
+DEBIT  bnpl_fee_expense    bnpl_commission_irr
+  CREDIT escrow_held         bnpl_commission_irr        (escrow reflects NET cash actually received)
+```
+Posted **once**, idempotently, keyed on the settling transaction. **No installment-level postings** — the customer's repayment schedule is SnappPay's ledger, not ours.
+
+**(c) Refund — BEFORE the nurse is paid out (clean reversal):**
+```
+DEBIT  platform_revenue    platform_fee_refunded_irr
+DEBIT  nurse_payable       nurse_payout_refunded_irr
+  CREDIT refund_payable      (sum)
+```
+Clear `refund_payable` when the PSP / SnappPay confirms the customer cash-back. Nothing leaves Balinyaar toward the nurse — the `nurse_payable` accrual is simply reversed.
+
+**(d) Clawback — refund AFTER the nurse was already paid:**
+The nurse's `nurse_payable` was already drained by a processed payout batch, so there is nothing left to reverse. Instead the platform books a receivable:
+```
+DEBIT  nurse_clawback_receivable   amount_irr   (nurse_id set; nurse now owes the platform)
+  CREDIT refund_payable               amount_irr
+```
+Recovered by **netting against the nurse's next `nurse_payable`** at batch time, or marked `written_off` if uncollectable. A `nurse_clawbacks` row carries the lifecycle (`pending` / `recovered` / `written_off`). This is unavoidable because **Iranian payouts are real bank transfers — hard/impossible to reverse** — so the right defense is *gating payout on the dispute window*, with clawback as the fallback.
+
+## 3.3 Why the ledger, not more columns
+
+A marketplace that holds escrow, pays out weekly minus commission, and handles refunds + clawbacks has exactly the shape double-entry was invented for. The MVP cost is **one table + posting discipline**. The alternative (more money columns on bookings/payouts) cannot answer "how much is held but unreleased" without fragile joins and makes bank/Shaparak reconciliation nearly impossible. Keep the per-booking fee snapshot as the *pricing* record; the ledger is the *financial-truth / reconciliation* layer posted alongside.