P05-02: 全費目と資金区分：表金・裏金、維持費未払い、仕入れ、人件費、元本、利息、税の帳簿への接続（原 P05-02 の完了の条件）

tests/economy/test_p05_funds_restart_1_write.gd

@@ -0,0 +1,77 @@
+extends SceneTree
+
+## P05-02 F6, writer phase. Plays the day script, writes ordinary save files at
+## mid-day, just before the day 2 00:00 close and just after it, and hands the
+## exact save packages to the reader suite (test_p05_funds_restart_2_read.gd),
+## which runs as a separate engine process. The handoff is the declared generated
+## report res://artifacts/p05-02/restart-handoff.json
+## (tools/regression/suite-policy.json fixed_generated_report_routes).
+
+const Fixture := preload("res://tests/helpers/p05_funds_restart_fixture.gd")
+
+var _checks := 0
+var _failures := 0
+
+
+func _initialize() -> void:
+	call_deferred("_run")
+
+
+func _run() -> void:
+	print("P05-02: restart writer")
+	var fixtures := Fixture.new(_expect)
+	var straight := fixtures.new_fixture()
+	fixtures.play(straight, 0, Fixture.LAST_MINUTE, Callable())
+	var straight_runtime: Variant = straight[&"runtime"]
+	_expect(straight_runtime.economy_service.get_balance(Fixture.FRONT) == 35 and straight_runtime.economy_service.get_balance(Fixture.BACK) == 695, "uninterrupted day script ends with front 35 and hidden 695")
+	_expect(fixtures.category_count(straight_runtime, [FinancePolicy.TOP_UP_CATEGORY]) == 1, "uninterrupted day script tops up once (day 2)")
+	var saving := fixtures.new_fixture()
+	var saved_paths: Dictionary = {}
+	fixtures.play(saving, 0, Fixture.LAST_MINUTE, func(minute: int) -> void:
+		if minute in Fixture.SAVE_MINUTES:
+			var path := Fixture.WRITER_SAVE % minute
+			_expect(bool(saving[&"runtime"].save_to_path(path).get(&"ok", false)), "save file at minute %d" % minute)
+			saved_paths[minute] = path)
+	_expect(fixtures.economy_bytes(saving[&"runtime"]) == fixtures.economy_bytes(straight_runtime), "writing the save files leaves the ledger as without saving")
+	var saves: Array = []
+	for minute: int in Fixture.SAVE_MINUTES:
+		var directory := ProjectSettings.globalize_path(str(saved_paths.get(minute, Fixture.WRITER_SAVE % minute)))
+		_expect(DirAccess.dir_exists_absolute(directory) and DirAccess.get_directories_at(directory).is_empty(), "save package at minute %d holds only files" % minute)
+		var files := {}
+		for name: String in DirAccess.get_files_at(directory):
+			var bytes := FileAccess.get_file_as_bytes(directory.path_join(name))
+			files[name] = {"sha256": Fixture.sha256(bytes), "bytes": bytes.size(), "base64": Marshalls.raw_to_base64(bytes)}
+		_expect(files.has("manifest.json") and files.has("world.bin"), "save package at minute %d has its manifest and world" % minute)
+		saves.append({"minute": minute, "files": files})
+	var handoff := {
+		"schema": Fixture.HANDOFF_SCHEMA,
+		"writer_pid": OS.get_process_id(),
+		"writer_source_sha256": FileAccess.get_sha256(Fixture.WRITER_SOURCE),
+		"seed": Fixture.SEED,
+		"last_minute": Fixture.LAST_MINUTE,
+		"straight_economy_sha256": Fixture.sha256(fixtures.economy_bytes(straight_runtime)),
+		"straight_days_base64": Marshalls.raw_to_base64(var_to_bytes(fixtures.days_value(straight_runtime))),
+		"saves": saves,
+	}
+	DirAccess.make_dir_recursive_absolute(Fixture.HANDOFF_PATH.get_base_dir())
+	var file := FileAccess.open(Fixture.HANDOFF_PATH, FileAccess.WRITE)
+	_expect(file != null, "handoff file opens for writing")
+	if file != null:
+		file.store_string(JSON.stringify(handoff, "\t") + "\n")
+		file.close()
+	print("P05_RESTART_WRITER pid=%d handoff_sha256=%s" % [OS.get_process_id(), FileAccess.get_sha256(Fixture.HANDOFF_PATH)])
+	fixtures.free_fixture(straight)
+	fixtures.free_fixture(saving)
+	await process_frame
+	if _failures == 0:
+		print("PASS: %d checks" % _checks)
+	else:
+		push_error("FAIL: %d of %d checks failed" % [_failures, _checks])
+	quit(_failures)
+
+
+func _expect(condition: bool, message: String) -> void:
+	_checks += 1
+	if not condition:
+		_failures += 1
+		push_error(message)

tests/economy/test_p05_funds_restart_1_write.gd.uid

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+uid://bsck1wvucocy3

tests/economy/test_p05_funds_restart_2_read.gd

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+extends SceneTree
+
+## P05-02 F6, reader phase. Runs after the writer suite
+## (test_p05_funds_restart_1_write.gd) as a separate engine process, loads each
+## save package the writer wrote, continues the day script and requires the same
+## ledger and daily closes as the uninterrupted run: no double rank tax, interest
+## or top-up across mid-day, pre-00:00 and post-00:00 restarts. A changed package
+## is refused.
+
+const Fixture := preload("res://tests/helpers/p05_funds_restart_fixture.gd")
+
+var _checks := 0
+var _failures := 0
+
+
+func _initialize() -> void:
+	call_deferred("_run")
+
+
+func _run() -> void:
+	print("P05-02: restart reader")
+	var handoff := _read_handoff()
+	if not handoff.is_empty():
+		_check_restarts(handoff)
+	await process_frame
+	if _failures == 0:
+		print("PASS: %d checks" % _checks)
+	else:
+		push_error("FAIL: %d of %d checks failed" % [_failures, _checks])
+	quit(_failures)
+
+
+func _read_handoff() -> Dictionary:
+	_expect(FileAccess.file_exists(Fixture.HANDOFF_PATH), "the writer phase left its handoff (run test_p05_funds_restart_1_write.gd first)")
+	if not FileAccess.file_exists(Fixture.HANDOFF_PATH):
+		return {}
+	var parsed: Variant = JSON.parse_string(FileAccess.get_file_as_string(Fixture.HANDOFF_PATH))
+	_expect(parsed is Dictionary and str((parsed as Dictionary).get("schema", "")) == Fixture.HANDOFF_SCHEMA, "handoff schema")
+	if not parsed is Dictionary or str((parsed as Dictionary).get("schema", "")) != Fixture.HANDOFF_SCHEMA:
+		return {}
+	var handoff: Dictionary = parsed
+	var writer_pid := int(handoff.get("writer_pid", 0))
+	_expect(writer_pid > 0 and writer_pid != OS.get_process_id(), "a separate engine process wrote the saves")
+	_expect(str(handoff.get("writer_source_sha256", "")) == FileAccess.get_sha256(Fixture.WRITER_SOURCE), "the handoff comes from the current writer suite")
+	_expect(int(handoff.get("seed", -1)) == Fixture.SEED and int(handoff.get("last_minute", -1)) == Fixture.LAST_MINUTE, "same fixture and day script")
+	print("P05_RESTART_READER pid=%d writer_pid=%d handoff_sha256=%s" % [OS.get_process_id(), writer_pid, FileAccess.get_sha256(Fixture.HANDOFF_PATH)])
+	return handoff
+
+
+func _check_restarts(handoff: Dictionary) -> void:
+	var fixtures := Fixture.new(_expect)
+	var straight := fixtures.new_fixture()
+	fixtures.play(straight, 0, Fixture.LAST_MINUTE, Callable())
+	var straight_runtime: Variant = straight[&"runtime"]
+	var straight_economy := fixtures.economy_bytes(straight_runtime)
+	_expect(Fixture.sha256(straight_economy) == str(handoff.get("straight_economy_sha256", "")), "the uninterrupted day script gives the same ledger in both processes")
+	var writer_days: Variant = bytes_to_var(Marshalls.base64_to_raw(str(handoff.get("straight_days_base64", ""))))
+	_expect(fixtures.days_equal(straight_runtime, writer_days), "the uninterrupted day script gives the same daily closes in both processes")
+	var saves: Array = handoff.get("saves", [])
+	var minutes: Array[int] = []
+	for save: Variant in saves:
+		minutes.append(int((save as Dictionary).get("minute", -1)) if save is Dictionary else -1)
+	_expect(minutes == Fixture.SAVE_MINUTES, "the writer saved mid-day, before and after the day 2 00:00 close")
+	for save: Variant in saves:
+		if not save is Dictionary:
+			continue
+		var minute := int((save as Dictionary).get("minute", -1))
+		var path := Fixture.READER_SAVE % minute
+		if not _materialize(path, (save as Dictionary).get("files", {}), false):
+			continue
+		var resumed := fixtures.new_fixture()
+		var runtime: Variant = resumed[&"runtime"]
+		_expect(bool(runtime.load_from_path(path).get(&"ok", false)), "this process loads the save written at minute %d" % minute)
+		_expect(int(resumed[&"clock"].absolute_minute) == minute, "the loaded save resumes at minute %d" % minute)
+		fixtures.play(resumed, minute, Fixture.LAST_MINUTE, Callable())
+		_expect(fixtures.economy_bytes(runtime) == straight_economy, "resuming at minute %d gives exactly the uninterrupted ledger" % minute)
+		_expect(fixtures.days_equal(runtime, writer_days), "resuming at minute %d gives the same daily closes, fund reports and arrears" % minute)
+		# Day 1: tax and interest; day 2: interest; day 3: tax and interest.
+		_expect(fixtures.category_count(runtime, [FinancePolicy.RANK_TAX_CATEGORY, FinancePolicy.LOAN_INTEREST_CATEGORY]) == 5, "minute %d: each tax and interest accrual is posted once" % minute)
+		_expect(fixtures.category_count(runtime, [FinancePolicy.TOP_UP_CATEGORY]) == 1, "minute %d: the day 2 top-up is posted once" % minute)
+		_expect(runtime.economy_service.get_balance(Fixture.FRONT) == 35 and runtime.economy_service.get_balance(Fixture.BACK) == 695, "minute %d: front 35 and hidden 695" % minute)
+		fixtures.free_fixture(resumed)
+	if not saves.is_empty() and saves[0] is Dictionary and _materialize(Fixture.READER_TAMPERED_SAVE, (saves[0] as Dictionary).get("files", {}), true):
+		var fixture := fixtures.new_fixture()
+		var runtime: Variant = fixture[&"runtime"]
+		var before := fixtures.economy_bytes(runtime)
+		_expect(not bool(runtime.load_from_path(Fixture.READER_TAMPERED_SAVE).get(&"ok", true)), "a changed save package is refused")
+		_expect(fixtures.economy_bytes(runtime) == before and int(fixture[&"clock"].absolute_minute) == 360, "a refused load changes no Gold and no time")
+		fixtures.free_fixture(fixture)
+	fixtures.free_fixture(straight)
+
+
+# Writes the writer's exact package bytes into this process's own profile.
+func _materialize(path: String, files: Variant, change_world: bool) -> bool:
+	var directory := ProjectSettings.globalize_path(path)
+	_expect(files is Dictionary and (files as Dictionary).has("manifest.json") and (files as Dictionary).has("world.bin"), "handoff package %s is complete" % path)
+	if not files is Dictionary:
+		return false
+	_expect(DirAccess.make_dir_recursive_absolute(directory) == OK, "package directory %s" % path)
+	for name: String in (files as Dictionary):
+		var pin: Dictionary = (files as Dictionary)[name]
+		var bytes := Marshalls.base64_to_raw(str(pin.get("base64", "")))
+		_expect(Fixture.sha256(bytes) == str(pin.get("sha256", "")) and bytes.size() == int(pin.get("bytes", -1)), "handoff bytes of %s are exact" % name)
+		if change_world and name == "world.bin" and not bytes.is_empty():
+			bytes[bytes.size() - 1] = bytes[bytes.size() - 1] ^ 0xff
+		var file := FileAccess.open(directory.path_join(name), FileAccess.WRITE)
+		_expect(file != null, "write %s into %s" % [name, path])
+		if file == null:
+			return false
+		file.store_buffer(bytes)
+		file.close()
+	return true
+
+
+func _expect(condition: bool, message: String) -> void:
+	_checks += 1
+	if not condition:
+		_failures += 1
+		push_error(message)

tests/economy/test_p05_funds_restart_2_read.gd.uid

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+uid://c8yrv3udeb87l

tests/economy/test_p05_funds_runtime.gd

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+extends SceneTree
+const FixtureCleanup := preload("res://tests/helpers/ui_audio_fixture_cleanup.gd")
+
+## P05-02: front (表金) and hidden (裏金) funds, the A09 payment rule, the A10 rank
+## tax, the A11 loan interest, the three business day reconciliation and saves.
+## Sales, debt and drains are explicit ledger fixtures; the daily closes are the
+## production Operations boundaries. The last check opens the ledger from the
+## game's own Main (F7), so the runner gives this suite the ordinary Main
+## audio cleanup proof (tools/regression/suite-policy.json).
+
+const FRONT := &"PLAYER_CASH"
+const BACK := &"BACK_CASH"
+const LOAN := &"LOAN_LIABILITY:p05.fixture"
+const FRONT_SALES := &"P05_FIXTURE_FRONT_SALES"
+const BACK_SALES := &"P05_FIXTURE_BACK_SALES"
+const PAYER := &"P05_FIXTURE_PAYER"
+const SINK := &"P05_FIXTURE_SINK"
+
+var _checks := 0
+var _failures := 0
+
+
+func _initialize() -> void:
+	call_deferred("_run")
+
+
+func _run() -> void:
+	print("P05-02: front and hidden funds")
+	_test_policy_values()
+	_test_sale_fund_routing()
+	_test_three_business_days()
+	_test_resume_matches_uninterrupted()
+	_test_old_save_migration()
+	_test_repayment_top_up()
+	_test_purchase_top_up()
+	_test_upkeep_top_up()
+	await _test_ledger_opened_from_main()
+	await process_frame
+	if _failures == 0:
+		print("PASS: %d checks" % _checks)
+	else:
+		push_error("FAIL: %d of %d checks failed" % [_failures, _checks])
+	quit(_failures)
+
+
+func _expect(condition: bool, message: String) -> void:
+	_checks += 1
+	if not condition:
+		_failures += 1
+		push_error(message)
+
+
+func _new_fixture(seed: int) -> Dictionary:
+	var clock: Variant = load("res://autoload/game_clock.gd").new()
+	var state: Variant = load("res://autoload/game_state.gd").new()
+	var runtime: Variant = load("res://autoload/simulation_runtime.gd").new()
+	clock.reset(1, 6, 0)
+	state.reset()
+	_expect(bool(runtime.initialize(clock, state, seed).get(&"valid", false)), "fixture Runtime initializes")
+	clock.set_paused(true)
+	runtime.configure_save_policy({&"enabled": false, &"daily_checkpoint_enabled": false})
+	_expect(bool(runtime.enable_production_operations().get(&"ok", false)), "fixture enables production Operations")
+	for account: StringName in [FRONT_SALES, BACK_SALES, PAYER, SINK]:
+		runtime.economy_service.register_account(account)
+	runtime.economy_service.register_account(LOAN, true)
+	# Guests' Gold enters the ledger only through explicit initialization.
+	_expect(runtime.economy_service.initialize_account(PAYER, 100000, clock.absolute_minute, &"p05.fixture.payer").is_success(), "fixture payer funded")
+	return {&"clock": clock, &"state": state, &"runtime": runtime}
+
+
+func _free_fixture(fixture: Dictionary) -> void:
+	for key: StringName in [&"runtime", &"clock", &"state"]:
+		if fixture.get(key) != null:
+			fixture[key].free()
+
+
+# Same accelerated boundary traversal as tests/mvp/test_runtime_operations_acceptance.gd:
+# the fixtures hold no Facilities, Staff or logistics, only ledger postings, which
+# are made on 30-minute marks.
+func _advance(fixture: Dictionary, amount: int) -> void:
+	var clock: Variant = fixture[&"clock"]
+	var runtime: Variant = fixture[&"runtime"]
+	var advanced := 0
+	while advanced < amount:
+		# Every Operations boundary is on a 30-minute mark; each step ends on one.
+		var step := mini(30 - int(clock.absolute_minute) % 30, amount - advanced)
+		var target: int = clock.absolute_minute + step
+		clock.absolute_minute = target
+		clock.call("_sync_calendar_fields")
+		clock.snapshot_version += step
+		runtime.call("_advance_weather", target)
+		runtime.call("_advance_facility_upkeep", target)
+		runtime.call("_advance_operations_time", target)
+		_align_clocks(runtime, target)
+		advanced += step
+
+
+# Same as tests/mvp/test_runtime_operations_acceptance.gd: the fixture owns no
+# actors, cars or rides, so only the empty aggregates' clocks follow the minute.
+func _align_clocks(runtime: Variant, minute: int) -> void:
+	for service: Variant in [runtime.inventory_service, runtime.facility_service, runtime.kitchen_production,
+			runtime.guest_service, runtime.staff_service, runtime.authority_service, runtime.defense_service,
+			runtime.construction_service, runtime.excavation_service]:
+		service.current_minute = minute
+	var transport_snapshot: Dictionary = runtime.elevators.create_snapshot()
+	if not (transport_snapshot[&"shafts"] as Array).is_empty() or not (transport_snapshot[&"trips"] as Array).is_empty():
+		_expect(false, "accelerated fixture cannot skip live elevator movement")
+		return
+	transport_snapshot[&"current_minute"] = minute
+	if not runtime.elevators.restore_snapshot(transport_snapshot):
+		_expect(false, "empty transport clock aligns through validated snapshot restore")
+
+
+func _advance_to(fixture: Dictionary, minute: int) -> void:
+	_advance(fixture, minute - int(fixture[&"clock"].absolute_minute))
+
+
+func _sale(fixture: Dictionary, revenue_account: StringName, fund: StringName, amount: int, key: String) -> bool:
+	var runtime: Variant = fixture[&"runtime"]
+	var minute: int = fixture[&"clock"].absolute_minute
+	var entries: Array = [
+		LedgerEntry.new().configure(&"", minute, revenue_account, PAYER, amount, &"SERVICE_SALE", &"p05.fixture"),
+		LedgerEntry.new().configure(&"", minute, fund, revenue_account, amount, &"SERVICE_CASH_SWEEP", &"p05.fixture"),
+	]
+	return runtime.economy_service.post(entries, StringName("p05.sale." + key)).is_success()
+
+
+func _move(fixture: Dictionary, from: StringName, to: StringName, amount: int, category: StringName, key: String) -> bool:
+	var runtime: Variant = fixture[&"runtime"]
+	return runtime.economy_service.transfer(from, to, amount, fixture[&"clock"].absolute_minute, category,
+		&"p05.fixture", StringName("p05.move." + key)).is_success()
+
+
+func _fund_delta(runtime: Variant, account: StringName, after_minute: int, through_minute: int) -> int:
+	var delta := 0
+	for entry: LedgerEntry in runtime.economy_service.get_entries():
+		if entry.absolute_minute <= after_minute or entry.absolute_minute > through_minute:
+			continue
+		if entry.debit_account == account:
+			delta += entry.amount
+		if entry.credit_account == account:
+			delta -= entry.amount
+	return delta
+
+
+func _test_policy_values() -> void:
+	_expect(FinancePolicy.rank_tax(800) == 80 and FinancePolicy.rank_tax(109) == 10 and FinancePolicy.rank_tax(9) == 0, "A10 rank tax is 10% rounded down")
+	_expect(FinancePolicy.rank_tax(-5) == 0, "no tax on a negative day")
+	_expect(FinancePolicy.loan_interest(1000) == 10 and FinancePolicy.loan_interest(199) == 1 and FinancePolicy.loan_interest(99) == 0, "A11 interest is 1% per day rounded down")
+
+
+func _test_sale_fund_routing() -> void:
+	var fixture := _new_fixture(5021)
+	var runtime: Variant = fixture[&"runtime"]
+	var back_ids: Array[StringName] = []
+	var front_ids: Array[StringName] = []
+	# Expansion definitions are read from their files; they are not registered by default.
+	for path: String in ["res://data/facilities/adult_private_room.tres", "res://data/facilities/expansion/black_market.tres",
+			"res://data/facilities/expansion/vip_private_salon.tres", "res://data/facilities/cafeteria.tres"]:
+		var definition: Variant = load(path)
+		if definition == null:
+			continue
+		if FinancePolicy.is_back_fund_service(definition.tags):
+			back_ids.append(definition.id)
+		else:
+			front_ids.append(definition.id)
+	_expect(back_ids.has(&"adult_private_room") and back_ids.has(&"black_market") and back_ids.has(&"vip_private_salon"), "adult, trade and private salon services earn hidden funds")
+	_expect(front_ids.has(&"cafeteria"), "dining earns front funds")
+	_expect(runtime.economy_service.has_account(BACK) and not runtime.economy_service.account_allows_negative(BACK), "the hidden fund is its own non-negative account")
+	_expect(runtime.economy_service.get_balance(BACK) == 0 and runtime.economy_service.get_balance(FRONT) == 5000, "a new game starts with every Gold in front funds")
+	_free_fixture(fixture)
+
+
+func _test_three_business_days() -> void:
+	var fixture := _new_fixture(5022)
+	var runtime: Variant = fixture[&"runtime"]
+	var state: Variant = fixture[&"state"]
+	var coordinator: Variant = runtime.operations_coordinator
+	# Day 1: borrow 1000, front sale 300, hidden sale 500.
+	_advance_to(fixture, 420)
+	_expect(_move(fixture, LOAN, FRONT, 1000, &"LOAN_PRINCIPAL_BORROWED", "borrow"), "fixture principal borrowed")
+	_expect(_sale(fixture, FRONT_SALES, FRONT, 300, "d1.front") and _sale(fixture, BACK_SALES, BACK, 500, "d1.back"), "day 1 sales")
+	_advance_to(fixture, 1440)
+	var day1: Dictionary = coordinator.get_day_summary(1)
+	_expect(not day1.is_empty(), "day 1 closes at 00:00")
+	var totals1: Dictionary = day1.get(&"category_totals", {})
+	_expect(int(totals1.get(&"revenue", -1)) == 800, "day 1 sales are front + hidden")
+	_expect(int(totals1.get(&"taxes_and_interest", -1)) == 90, "day 1 rank tax 80 and interest 10")
+	_expect(int(totals1.get(&"financing_principal_inflows", -1)) == 1000, "principal stays financing, outside sales")
+	var funds1: Dictionary = day1.get(&"settlement", {}).get(&"funds", {})
+	_expect(int(funds1.get(&"revenue_front", -1)) == 300 and int(funds1.get(&"revenue_back", -1)) == 500, "day 1 fund report splits sales")
+	_expect(int(funds1.get(&"rank_tax", -1)) == 80 and int(funds1.get(&"rank_tax_paid", -1)) == 80, "day 1 rank tax paid in full")
+	_expect(int(funds1.get(&"loan_interest", -1)) == 10 and int(funds1.get(&"loan_interest_paid", -1)) == 10, "day 1 interest paid in full")
+	_expect(int(funds1.get(&"back_top_up", -1)) == 0, "front funds alone paid day 1")
+	_expect(runtime.economy_service.get_balance(FRONT) == 6210 and runtime.economy_service.get_balance(BACK) == 500, "day 1 balances")
+	_expect(state.get_resource(&"gold") == runtime.economy_service.get_balance(FRONT), "Gold mirrors front funds")
+	# The starting Gold is posted at 06:00 (minute 360); day 1 changes follow it.
+	_expect(_fund_delta(runtime, FRONT, 360, 1440) == 1210 and _fund_delta(runtime, BACK, 360, 1440) == 500, "day 1 fund changes equal the ledger")
+	# Day 2: front funds fall to 5, so 5 of the 10 interest comes from hidden funds.
+	_advance_to(fixture, 1440 + 600)
+	_expect(_move(fixture, FRONT, &"OPERATING_EXPENSE", 6205, &"OPERATING_EXPENSE", "d2.cost"), "day 2 purchase-like cost")
+	_advance_to(fixture, 2880)
+	var funds2: Dictionary = coordinator.get_day_summary(2).get(&"settlement", {}).get(&"funds", {})
+	_expect(int(funds2.get(&"back_top_up", -1)) == 5, "A09: hidden funds cover the 5 front funds cannot pay")
+	_expect(int(funds2.get(&"loan_interest_paid", -1)) == 10 and int(funds2.get(&"rank_tax", -1)) == 0, "day 2 interest paid, no sales no tax")
+	_expect(runtime.economy_service.get_balance(FRONT) == 0 and runtime.economy_service.get_balance(BACK) == 495, "day 2 balances")
+	_expect(int(coordinator.get_day_summary(2)[&"category_totals"][&"revenue"]) == 0, "the top-up is not sales")
+	_expect(_fund_delta(runtime, FRONT, 1440, 2880) == -6210 and _fund_delta(runtime, BACK, 1440, 2880) == -5, "day 2 fund changes equal the ledger")
+	# Day 3: hidden funds are gone too, so the interest stays unpaid.
+	_advance_to(fixture, 2880 + 600)
+	_expect(_move(fixture, BACK, SINK, 495, &"TRANSFER", "d3.drain"), "day 3 hidden funds drained")
+	_advance_to(fixture, 4320)
+	var day3: Dictionary = coordinator.get_day_summary(3)
+	var funds3: Dictionary = day3.get(&"settlement", {}).get(&"funds", {})
+	_expect(int(funds3.get(&"loan_interest", -1)) == 10 and int(funds3.get(&"loan_interest_paid", -1)) == 0 and int(funds3.get(&"loan_interest_arrears", -1)) == 10, "A09: unpaid interest carries over")
+	_expect(int(day3[&"settlement"][&"arrears_total"]) == 10, "day 3 arrears include the interest")
+	_expect(int(runtime.get_operations_report().get(&"arrears_total", -1)) == 10, "Operations report sees the interest arrears")
+	_expect(int(day3[&"category_totals"][&"taxes_and_interest"]) == 10, "the unpaid interest is still the day's expense")
+	# Day 4: a front sale pays the older interest first.
+	_advance_to(fixture, 4320 + 600)
+	_expect(_sale(fixture, FRONT_SALES, FRONT, 100, "d4.front"), "day 4 sale")
+	_advance_to(fixture, 5760)
+	var funds4: Dictionary = coordinator.get_day_summary(4).get(&"settlement", {}).get(&"funds", {})
+	_expect(int(funds4.get(&"rank_tax", -1)) == 10 and int(funds4.get(&"rank_tax_paid", -1)) == 10, "day 4 tax paid")
+	_expect(int(funds4.get(&"loan_interest_paid", -1)) == 20 and int(funds4.get(&"loan_interest_arrears", -1)) == 0, "day 4 pays the older interest and the new one")
+	_expect(runtime.economy_service.get_balance(FRONT) == 70, "day 4 front balance")
+	_expect(runtime.economy_service.validate_ledger()[&"ok"], "the ledger reconciles after four closes")
+	_check_ledger_panel(runtime, fixture[&"clock"])
+	var saved: Dictionary = runtime.create_snapshot()
+	_expect(runtime.restore_snapshot(saved) and var_to_bytes(saved) == var_to_bytes(runtime.create_snapshot()), "four closed days restore exactly")
+	_free_fixture(fixture)
+
+
+func _scripted_days(fixture: Dictionary, restore_at: Array[int], through_files := false) -> Dictionary:
+	var runtime: Variant = fixture[&"runtime"]
+	# Postings and save/restore points in time order; the last minute closes day 3.
+	var steps: Array = [
+		[420, func() -> void: _move(fixture, LOAN, FRONT, 1000, &"LOAN_PRINCIPAL_BORROWED", "borrow")],
+		[450, func() -> void: _sale(fixture, BACK_SALES, BACK, 700, "d1.back")],
+		[1440, Callable()],
+		[2040, func() -> void: _move(fixture, FRONT, &"OPERATING_EXPENSE", 5900, &"OPERATING_EXPENSE", "d2.cost")],
+		[2400, Callable()],
+		[2880, Callable()],
+		[3510, func() -> void: _sale(fixture, FRONT_SALES, FRONT, 50, "d3.front")],
+		[4320, Callable()],
+	]
+	for step: Array in steps:
+		var minute := int(step[0])
+		_advance_to(fixture, minute)
+		if (step[1] as Callable).is_valid():
+			(step[1] as Callable).call()
+		if minute in restore_at and through_files:
+			# The ordinary save file path: write the save, then load it back.
+			var path := "user://p05_resume_%d.save" % minute
+			_expect(bool(runtime.save_to_path(path).get(&"ok", false)), "save file at minute %d" % minute)
+			_expect(bool(runtime.load_from_path(path).get(&"ok", false)), "load the save file at minute %d" % minute)
+		elif minute in restore_at:
+			var saved: Dictionary = runtime.create_snapshot()
+			_expect(runtime.restore_snapshot(saved), "restore at minute %d" % minute)
+	return runtime.create_snapshot()
+
+
+func _test_resume_matches_uninterrupted() -> void:
+	var straight := _new_fixture(5023)
+	var resumed := _new_fixture(5023)
+	var a := _scripted_days(straight, [])
+	var b := _scripted_days(resumed, [1440, 2400, 2880])
+	_expect(var_to_bytes(a) == var_to_bytes(b), "saving mid-day and at 00:00 changes nothing: no double tax, interest or top-up")
+	var runtime: Variant = resumed[&"runtime"]
+	var keys := 0
+	for entry: LedgerEntry in runtime.economy_service.get_entries():
+		if entry.category in [FinancePolicy.RANK_TAX_CATEGORY, FinancePolicy.LOAN_INTEREST_CATEGORY]:
+			keys += 1
+	# Day 1: tax 70 and interest 10; day 2: interest only (no sales); day 3: tax 5 and interest 10.
+	_expect(keys == 5, "each tax and interest accrual is posted once (no duplicates)")
+	# Through save files the save and load events are new, so compare the funds side only.
+	var through_files := _new_fixture(5023)
+	var c := _scripted_days(through_files, [1440, 2400, 2880], true)
+	_expect(var_to_bytes(c[&"systems"][&"runtime"][&"economy"]) == var_to_bytes(a[&"systems"][&"runtime"][&"economy"]), "saving to files and loading them back leaves the ledger exactly as without saving")
+	var straight_days: Array = straight[&"runtime"].operations_coordinator.get_day_summaries()
+	var file_days: Array = through_files[&"runtime"].operations_coordinator.get_day_summaries()
+	# Operations history is persisted in a transport-safe form (StringName ids become
+	# String values), so compare as the Runtime's own restore crosslink does.
+	var runtime_a: Variant = straight[&"runtime"]
+	_expect(runtime_a.call("_strict_variants_equal", runtime_a.call("_operations_snapshot_comparison_value", straight_days),
+		runtime_a.call("_operations_snapshot_comparison_value", file_days)), "the daily closes, fund reports and arrears are the same through save files")
+	_free_fixture(straight)
+	_free_fixture(resumed)
+	_free_fixture(through_files)
+
+
+func _test_old_save_migration() -> void:
+	var fixture := _new_fixture(5024)
+	var runtime: Variant = fixture[&"runtime"]
+	_advance_to(fixture, 420)
+	var current: Dictionary = runtime.create_snapshot()
+	var old := current.duplicate(true)
+	var economy: Dictionary = old[&"systems"][&"runtime"][&"economy"]
+	var kept: Array = []
+	for account: Dictionary in economy[&"accounts"]:
+		if String(account[&"account_id"]) not in ["BACK_CASH", "RANK_TAX_EXPENSE", "RANK_TAX_PAYABLE", "LOAN_INTEREST_EXPENSE", "LOAN_INTEREST_PAYABLE"]:
+			kept.append(account)
+	economy[&"accounts"] = kept
+	_expect(runtime.restore_snapshot(old), "A12: a save from before the split loads")
+	_expect(runtime.economy_service.get_balance(FRONT) == 5000 and runtime.economy_service.get_balance(BACK) == 0, "A12: every Gold is front funds, hidden funds start at 0")
+	_expect(var_to_bytes(runtime.create_snapshot()) == var_to_bytes(current), "A12: the migrated save equals a current save of the same game")
+	var partial := old.duplicate(true)
+	var partial_accounts: Array = partial[&"systems"][&"runtime"][&"economy"][&"accounts"]
+	partial_accounts.append({&"account_id": "RANK_TAX_PAYABLE", &"allow_negative": true, &"system": false})
+	var before: Dictionary = runtime.create_snapshot()
+	_expect(not runtime.restore_snapshot(partial) and var_to_bytes(before) == var_to_bytes(runtime.create_snapshot()), "a partial set of fund accounts is rejected and changes nothing")
+	_free_fixture(fixture)
+
+
+func _test_repayment_top_up() -> void:
+	var fixture := _new_fixture(5025)
+	var runtime: Variant = fixture[&"runtime"]
+	_advance_to(fixture, 420)
+	_expect(_move(fixture, LOAN, FRONT, 1000, &"LOAN_PRINCIPAL_BORROWED", "borrow"), "fixture principal")
+	_expect(_sale(fixture, BACK_SALES, BACK, 300, "back") and _move(fixture, FRONT, &"OPERATING_EXPENSE", 5980, &"OPERATING_EXPENSE", "cost"), "front 20, hidden 300")
+	var receipts: Array = []
+	runtime.economy_service.transaction_posted.connect(func(id: StringName, _entries: Array) -> void: receipts.append(id))
+	var before: Dictionary = runtime.create_snapshot()
+	_expect(not runtime.repay_loan_principal(&"p05.fixture", 400, &"p05.repay.too_much").is_success() and var_to_bytes(before) == var_to_bytes(runtime.create_snapshot()), "front + hidden short: repayment rejected, nothing changes")
+	var paid: CommandResult = runtime.repay_loan_principal(&"p05.fixture", 200, &"p05.repay")
+	_expect(paid.is_success() and int(paid.details.get(&"outstanding_principal", -1)) == 800, "repayment uses hidden funds for the rest")
+	_expect(runtime.economy_service.get_balance(FRONT) == 0 and runtime.economy_service.get_balance(BACK) == 120, "front 20 first, then 180 from hidden funds")
+	_expect(receipts.size() == 1, "payment and top-up are one transaction")
+	var entries: Array = runtime.economy_service.get_transaction_entries(StringName(paid.details[&"transaction_id"]))
+	_expect(entries.size() == 2 and entries[0].category == FinancePolicy.TOP_UP_CATEGORY and entries[1].category == &"LOAN_PRINCIPAL_REPAID", "top-up then principal")
+	_expect(fixture[&"state"].get_resource(&"gold") == 0, "Gold mirrors front funds after repayment")
+	_free_fixture(fixture)
+
+
+func _test_purchase_top_up() -> void:
+	var clock: Variant = load("res://autoload/game_clock.gd").new()
+	var state: Variant = load("res://autoload/game_state.gd").new()
+	var runtime: Variant = load("res://autoload/simulation_runtime.gd").new()
+	clock.reset(1, 6, 0)
+	state.reset()
+	_expect(bool(runtime.initialize(clock, state, 5026).get(&"valid", false)), "purchase fixture Runtime initializes")
+	clock.set_paused(true)
+	runtime.configure_save_policy({&"enabled": false, &"daily_checkpoint_enabled": false})
+	for row: Array in [[&"warehouse", Vector3i(-8, 0, 1)], [&"staff_door", Vector3i(0, 0, 1)]]:
+		_expect(runtime.submit_command(&"build_facility", {&"definition_id": row[0], &"origin": row[1]}).is_success(), "build %s" % row[0])
+	clock.advance_minutes(180)
+	var warehouse := &""
+	for facility: FacilityInstance in runtime.facility_service.get_instances():
+		if facility.definition_id == &"warehouse":
+			warehouse = facility.instance_id
+	_expect(not warehouse.is_empty(), "warehouse completes")
+	var fixture := {&"clock": clock, &"state": state, &"runtime": runtime}
+	for account: StringName in [BACK_SALES, PAYER]:
+		runtime.economy_service.register_account(account)
+	_expect(runtime.economy_service.initialize_account(PAYER, 1000, clock.absolute_minute, &"p05.purchase.payer").is_success(), "fixture payer")
+	var front: int = runtime.economy_service.get_balance(FRONT)
+	_expect(_move(fixture, FRONT, &"OPERATING_EXPENSE", front - 2, &"OPERATING_EXPENSE", "purchase.drain") and _sale(fixture, BACK_SALES, BACK, 100, "purchase.back"), "front 2, hidden 100")
+	var preview: Dictionary = runtime.preview_supply_purchase(warehouse, SupplyCatalog.RAW_FOOD, 5)
+	_expect(bool(preview.get(&"ok", false)) and int(preview[&"total_cost"]) == 15 and int(preview[&"cash_after"]) == 87, "A09: the quote counts front + hidden funds")
+	var paid: CommandResult = runtime.submit_command(&"purchase_supplies", {&"warehouse_id": warehouse, &"item_id": SupplyCatalog.RAW_FOOD, &"quantity": 5})
+	_expect(paid.is_success(), "the purchase uses hidden funds for what front funds cannot pay")
+	_expect(runtime.economy_service.get_balance(FRONT) == 0 and runtime.economy_service.get_balance(BACK) == 87, "front 2 first, then 13 from hidden funds")
+	var purchase_entries: Array = runtime.economy_service.get_transaction_entries(StringName(paid.details.get(&"transaction_id", &"")))
+	_expect(purchase_entries.size() == 1 and purchase_entries[0].credit_account == FRONT and purchase_entries[0].amount == 15, "the purchase receipt keeps its single front-fund entry")
+	var top_ups := 0
+	for entry: LedgerEntry in runtime.economy_service.get_entries():
+		if entry.category == FinancePolicy.TOP_UP_CATEGORY:
+			top_ups += entry.amount
+	_expect(top_ups == 13, "one 13 Gold top-up from hidden funds")
+	_expect(state.get_resource(&"gold") == 0, "Gold mirrors front funds after the purchase")
+	# A refused command is still recorded as processed; the funds and stock must not move.
+	var economy_before: Dictionary = runtime.economy_service.create_snapshot()
+	var inventory_before: Dictionary = runtime.inventory_service.create_snapshot()
+	var refused: CommandResult = runtime.submit_command(&"purchase_supplies", {&"warehouse_id": warehouse, &"item_id": SupplyCatalog.RAW_FOOD, &"quantity": 40})
+	_expect(not refused.is_success() and StringName(refused.details.get(&"reason", &"")) == &"INSUFFICIENT_FUNDS", "front + hidden short: purchase refused for funds")
+	_expect(var_to_bytes(economy_before) == var_to_bytes(runtime.economy_service.create_snapshot()) \
+		and var_to_bytes(inventory_before) == var_to_bytes(runtime.inventory_service.create_snapshot()), "the refused purchase moves no Gold and no stock")
+	var saved: Dictionary = runtime.create_snapshot()
+	_expect(runtime.restore_snapshot(saved) and var_to_bytes(saved) == var_to_bytes(runtime.create_snapshot()), "purchase with a top-up restores exactly")
+	runtime.free()
+	clock.free()
+	state.free()
+
+
+func _test_upkeep_top_up() -> void:
+	var fixture := _new_fixture(5027)
+	var runtime: Variant = fixture[&"runtime"]
+	var clock: Variant = fixture[&"clock"]
+	_expect(runtime.submit_command(&"build_facility", {&"definition_id": &"warehouse", &"origin": Vector3i(-8, 0, 1)}).is_success(), "build a warehouse")
+	clock.advance_minutes(180)
+	_advance_to(fixture, 600)
+	var front: int = runtime.economy_service.get_balance(FRONT)
+	_expect(_move(fixture, FRONT, &"OPERATING_EXPENSE", front, &"OPERATING_EXPENSE", "upkeep.drain") and _sale(fixture, BACK_SALES, BACK, 1000, "upkeep.back"), "front 0, hidden 1000")
+	_advance_to(fixture, 1440)
+	var summary: Dictionary = runtime.operations_coordinator.get_day_summary(1)
+	var maintenance := int(summary.get(&"category_totals", {}).get(&"maintenance", -1))
+	var funds: Dictionary = summary.get(&"settlement", {}).get(&"funds", {})
+	_expect(maintenance > 0, "the warehouse owes upkeep for day 1")
+	_expect(int(funds.get(&"back_top_up", -1)) == maintenance + int(funds.get(&"rank_tax", 0)), "A09: hidden funds cover the upkeep (and tax) front funds cannot pay")
+	_expect(runtime.upkeep_settlement.get_arrears_total() == 0 and int(summary[&"settlement"][&"arrears_total"]) == 0, "no upkeep arrears")
+	_expect(runtime.economy_service.get_balance(FRONT) == 0 and runtime.economy_service.get_balance(BACK) == 1000 - int(funds[&"back_top_up"]), "front 0, hidden paid the rest")
+	_free_fixture(fixture)
+
+
+# F7: the ordinary ledger panel reads both funds, the rank tax, the interest, the
+# top-ups and their arrears from the same ledger and daily closes.
+func _check_ledger_panel(runtime: Variant, clock: Variant) -> void:
+	var panel := OperatingLedgerPanel.new()
+	root.add_child(panel)
+	panel.setup(runtime, clock)
+	var report: Dictionary = panel.get_report()
+	_expect(int(report.get(&"cash", -1)) == runtime.economy_service.get_balance(FRONT)
+		and int(report.get(&"back_cash", -1)) == runtime.economy_service.get_balance(BACK), "the panel reports both funds")
+	_expect(int(report.get(&"finance_arrears", -1)) == 0, "the panel reports no tax or interest arrears after day 4")
+	var cash_text: String = panel._cash_label.text
+	_expect(cash_text.contains("裏金 %dG" % runtime.economy_service.get_balance(BACK)) and cash_text.contains("本日の税") and cash_text.contains("利息"), "the cash section shows the hidden fund, tax and interest")
+	panel.select_latest_close()
+	var close_text: String = panel._closed_label.text
+	_expect(close_text.contains("うち表の売上 100G / 裏の売上 0G") and close_text.contains("世界樹ランク税 10G（支払 10G）") \
+		and close_text.contains("利息 10G（支払 20G）") and close_text.contains("未払い 税 0G・利息 0G"), "the day 4 close shows sales by fund, tax, interest and arrears")
+	panel.queue_free()
+
+
+# F7 through ordinary operation: after a real 00:00 close on the game's own
+# Runtime and clock, Main's 帳簿 navigation button opens the ledger.
+func _test_ledger_opened_from_main() -> void:
+	var runtime: Variant = root.get_node("SimulationRuntime")
+	var clock: Variant = root.get_node("GameClock")
+	var state: Variant = root.get_node("GameState")
+	clock.reset(1, 6, 0)
+	state.reset()
+	runtime.initialize(clock, state, 5028)
+	clock.set_paused(true)
+	root.size = Vector2i(1440, 900)
+	var main: Control = load("res://scenes/main/main.tscn").instantiate()
+	root.add_child(main)
+	await process_frame
+	runtime.configure_save_policy({&"enabled": false, &"daily_checkpoint_enabled": false})
+	for account: StringName in [FRONT_SALES, BACK_SALES, PAYER]:
+		runtime.economy_service.register_account(account)
+	runtime.economy_service.register_account(LOAN, true)
+	_expect(runtime.economy_service.initialize_account(PAYER, 100000, clock.absolute_minute, &"p05.fixture.payer").is_success(), "game Runtime fixture payer funded")
+	clock.advance_minutes(60)
+	var fixture := {&"clock": clock, &"state": state, &"runtime": runtime}
+	_expect(_move(fixture, LOAN, FRONT, 1000, &"LOAN_PRINCIPAL_BORROWED", "ui.borrow") and _sale(fixture, FRONT_SALES, FRONT, 300, "ui.front")
+		and _sale(fixture, BACK_SALES, BACK, 500, "ui.back"), "day 1 loan and sales on the game Runtime")
+	clock.advance_minutes(1440 - int(clock.absolute_minute))
+	_expect(not runtime.operations_coordinator.get_day_summary(1).is_empty(), "the normal clock closes day 1 at 00:00")
+	var ledger_button: Button = (main.get("navigation_buttons") as Dictionary)[&"ledger"]
+	ledger_button.pressed.emit()
+	var panel: OperatingLedgerPanel = main.get("operating_ledger_panel")
+	_expect(panel.visible and ledger_button.button_pressed, "the 帳簿 button opens the ledger")
+	var report: Dictionary = panel.get_report()
+	_expect(int(report.get(&"cash", -1)) == 6210 and int(report.get(&"back_cash", -1)) == 500, "the opened ledger reports front 6210 and hidden 500")
+	# The day 1 tax and interest are paid at the 00:00 that opens day 2.
+	var cash_text: String = panel._cash_label.text
+	_expect(cash_text.contains("裏金 500G（本日の入金 +0G / 表金へ補填 −0G）") and cash_text.contains("本日の税 80G / 利息 10G（未払い 0G）"), "the opened ledger shows the hidden fund, today's tax and interest")
+	var close_text: String = panel._closed_label.text
+	_expect(close_text.contains("うち表の売上 300G / 裏の売上 500G") and close_text.contains("世界樹ランク税 80G（支払 80G）/ 利息 10G（支払 10G）")
+		and close_text.contains("裏金から表金へ補填 0G / 未払い 税 0G・利息 0G"), "the opened ledger shows the day 1 close by fund with tax and interest")
+	var cleanup: Dictionary = await FixtureCleanup.free_owner_and_wait(self, main)
+	_expect(bool(cleanup.get(&"passed", false)), "ordinary Main release with audio cleanup")

tests/economy/test_p05_funds_runtime.gd.uid

@@ -0,0 +1 @@
+uid://2v2xxx0grnx8