Appendix — Adjustment-type taxonomy

The full adjustment_type taxonomy (port verbatim). Used by internal transfers and ADJUSTMENT journals.

Reversals

PAYMENT_REVERSAL · WITHDRAWAL_REVERSAL · REFUND_REVERSAL

Flow corrections

REFUND_CORRECTION · DISPUTE_CORRECTION

Fees / costs / income

FEE_CORRECTION · PROVIDER_CORRECTION · SERVICE_COMPENSATION · PROMOTIONAL_CREDIT

Taxes / FX / reserves / risk

TAX_CORRECTION · FX_RATE_CORRECTION · RESERVE_ADJUSTMENT · RISK_ADJUSTMENT

General accounting

BALANCE_RECONCILIATION · ACCOUNTING_ERROR_CORRECTION · TECHNICAL_CORRECTION · WRITE_OFF · PRIOR_PERIOD_CORRECTION

Catch-all

MANUAL_ADJUSTMENT · OTHER

PRIOR_PERIOD_CORRECTION is special

It is the only adjustment that injects balance with no operational source — sourced from the platform PRIOR_PERIOD_ADJUSTMENT (EQUITY, V1) account. See Internal transfers.