diff --git a/autoload/simulation_runtime.gd b/autoload/simulation_runtime.gd
index 5d1b289..e3a3037 100644
--- a/autoload/simulation_runtime.gd
+++ b/autoload/simulation_runtime.gd
@@ -15,6 +15,8 @@ const STARTER_MANA_OUTPUT := 100
 const STARTER_MANA_SOURCE := &"world_tree.mana_source"
 const STARTER_MANA_BUS := &"world_tree.mana_bus"
 const PLAYER_CASH_ACCOUNT := &"PLAYER_CASH"
+## The settlement.funds report definition (see _daily_fund_report).
+const FUND_REPORT_VERSION := 2
 const CONSTRUCTION_EXPENSE_ACCOUNT := &"CONSTRUCTION_EXPENSE"
 const OPERATING_EXPENSE_ACCOUNT := &"OPERATING_EXPENSE"
 const AUTHORITY_FINE_ACCOUNT := &"AUTHORITY_FINE_EXPENSE"
@@ -3604,8 +3606,18 @@ func _operations_payroll_crosslinks_are_valid(
 		elif upkeep_debt != 0:
 			return false
 		var finance_arrears := 0
+		# A saved report is checked by the definition it was written with: without
+		# the mark it is version 1; any other mark is not a report this game wrote.
+		var fund_version := FUND_REPORT_VERSION
+		if summary_settlement.get(&"funds", null) is Dictionary:
+			var saved_funds: Dictionary = summary_settlement[&"funds"]
+			var mark: Variant = saved_funds.get(&"fund_report_version", saved_funds.get("fund_report_version", null))
+			if mark == null:
+				fund_version = 1
+			elif typeof(mark) != TYPE_INT or int(mark) != FUND_REPORT_VERSION:
+				return false
 		var expected_funds := _daily_fund_report(economy, day, coordinator.get_financial_period_start(day),
-			coordinator.get_daily_close_minute(day))
+			coordinator.get_daily_close_minute(day), fund_version)
 		if expected_funds.is_empty():
 			return false
 		if summary_settlement.has(&"funds"):
@@ -3776,9 +3788,15 @@ func _post_daily_finance_charge(day: int, boundary_minute: int, new_amount: int,
 
 
 ## The fund side of a closed day, derived only from the ledger, so the live close
-## and a restored save produce the same report.
-func _daily_fund_report(economy: EconomyService, day: int, period_start: int, boundary_minute: int) -> Dictionary:
-	if economy == null or day <= 0 or period_start < 0 or boundary_minute <= period_start:
+## and a restored save produce the same report. Version 2 (marked in the report):
+## back_top_up is every top-up of the business day, the operation-time purchases
+## and repayments and the legacy 00:00 upkeep as well as the close's own. A report
+## without the mark is version 1, written while back_top_up counted only the
+## close's own top-up; a restore checks it by that definition, not a looser one.
+func _daily_fund_report(economy: EconomyService, day: int, period_start: int, boundary_minute: int,
+		version := FUND_REPORT_VERSION) -> Dictionary:
+	if economy == null or day <= 0 or period_start < 0 or boundary_minute <= period_start \
+			or version not in [1, FUND_REPORT_VERSION]:
 		return {}
 	var report := {
 		&"revenue_front": 0, &"revenue_back": 0, &"back_top_up": 0,
@@ -3811,6 +3829,19 @@ func _daily_fund_report(economy: EconomyService, day: int, period_start: int, bo
 				report[StringName(String(field) + "_paid")] = int(report[StringName(String(field) + "_paid")]) + entry.amount
 			else:
 				return {}
+	if version == FUND_REPORT_VERSION:
+		# The closes are keyed; the previous day's close is posted at period_start.
+		var closes := {}
+		for close_day: int in [day - 1, day]:
+			var close := economy.get_transaction_id_for_idempotency_key(StringName("finance.back_top_up.day.%08d" % close_day))
+			if not close.is_empty():
+				closes[close] = true
+		for entry: LedgerEntry in economy.get_entries():
+			if entry.category == FinancePolicy.TOP_UP_CATEGORY and entry.absolute_minute >= period_start \
+					and entry.absolute_minute < boundary_minute and not closes.has(entry.transaction_id):
+				report[&"back_top_up"] = int(report[&"back_top_up"]) + entry.amount
+				postings = true
+		report[&"fund_report_version"] = FUND_REPORT_VERSION
 	report[&"rank_tax_arrears"] = _payable_arrears_through(economy, FinancePolicy.RANK_TAX_PAYABLE, boundary_minute)
 	report[&"loan_interest_arrears"] = _payable_arrears_through(economy, FinancePolicy.LOAN_INTEREST_PAYABLE, boundary_minute)
 	report[&"has_finance_postings"] = postings
@@ -12155,6 +12186,9 @@ func _apply_service_transaction(
 	if service.price_snapshot > 0:
 		var payer_account := _guest_wallet_account(request.guest_ids[0])
 		var revenue_account := _facility_revenue_account(facility.instance_id)
+		# Only a registered definition with a hidden-service tag routes the sale to the
+		# hidden fund. A facility whose definition cannot be read keeps the existing
+		# front-fund behaviour (disclosed in execution/p05-02/REPAIR_02.md).
 		var sale_definition := definition_registry.get_facility(facility.definition_id)
 		var sale_fund := FinancePolicy.BACK_CASH \
 			if sale_definition != null and FinancePolicy.is_back_fund_service(sale_definition.tags) else PLAYER_CASH_ACCOUNT
diff --git a/docs/plans/original-completion-2026-10-02/execution/completion_marker_contracts.json b/docs/plans/original-completion-2026-10-02/execution/completion_marker_contracts.json
index a20ce0e..4391a8e 100644
--- a/docs/plans/original-completion-2026-10-02/execution/completion_marker_contracts.json
+++ b/docs/plans/original-completion-2026-10-02/execution/completion_marker_contracts.json
@@ -3931,7 +3931,7 @@
       "template": "PASS: <checks> checks",
       "required": true,
       "fixed_check_count_used": false,
-      "source_sha256_at_schema_audit": "38a90af176e88e83041af7b20324f1383f9f38cdf05fa452c6cf75b8e3bf5b95",
+      "source_sha256_at_schema_audit": "0dcef5fb731753e1a8f4269b445aa0df68e5428431e3422712c27056008edeba",
       "authority": {
         "path": "docs/plans/original-completion-2026-10-02/execution/p05-02/SPEC.md",
         "scope": "new P05-02 suite marker; native execution pending"
diff --git a/docs/plans/original-completion-2026-10-02/execution/p05-02/REPAIR_02.md b/docs/plans/original-completion-2026-10-02/execution/p05-02/REPAIR_02.md
new file mode 100644
index 0000000..54e3e66
--- /dev/null
+++ b/docs/plans/original-completion-2026-10-02/execution/p05-02/REPAIR_02.md
@@ -0,0 +1,32 @@
+# P05-02 修正2: 実際の経路での表裏の資金・補填・利息・税の滞納と、日次の補填の定義
+
+- S `37deb6e877e60e8f19ae4fbc64382880cf7f75bb` の whole-unit の独立レビュー（r02）は changes_requested（指摘 1 high・2 medium・3 low）。正規の受付で `repair_pending`、commander の修正2（`COMMANDER_REPAIR_PLAN_P05_02_R02.md`、訂正の追記 `..._CORRECTION_01.md`）。S `37deb6e` までの native・全 roster・validation・review の記録と失敗は全て保持し、新しい S に流用しない。原本は 23/88 のまま。
+
+## 試験（`tests/economy/test_p05_funds_runtime.gd` に足した場面）
+
+- 指摘1（F1・F5）`_test_actual_service_funds`: Runtime で、表の施設（`massage_room`、通常の雇用 `staff_petra` を DAY の配置）と、登録済みの裏の札の施設（`adult_private_room`、地下。rank 2・掘削・客用の通路と階段・職員用の通路と階段を通常の command で作る）を建てて開ける。自然に来る客が自分でサービスを選び、地下の個室へは地上から歩いて降りて、完了させる（客を置く fixture は使わない）。00:00 の締めで、massage_room の `SERVICE_CASH_SWEEP` は全て `PLAYER_CASH`、adult_private_room の分は全て `BACK_CASH`（他の行き先 0）、個室の支払が自然に来た客の財布からであること、`funds.revenue_front`・`revenue_back` がその日の行き先ごとの合計と一致すること、売上が表＋裏であること、世界樹ランク税が両方の売上の合計の 10%（切り捨て）で払われたこと、裏金の残高と増減がその日の裏の売上と一致することを確かめる。行き先の選択を元に戻すとこの場面は失敗する。
+- 指摘2（F2）:
+  - 人件費: 同じ場面の2日目、締めの前に表金を 5 に下げ（台帳の fixture。下げるだけ）、本物の締めが実際の雇用の給与・維持費・税を払う。`funds.back_top_up` が（給与＋維持費＋税−5）、給与の未払い 0、表金 0、裏金がその分減ることを確かめる。
+  - 自動の仕入れ `_test_operation_top_ups_and_day_total`: 倉庫に自動の仕入れ（10 個）を設定し、表金 2・裏金 1,000 で時計を進める。`advance_auto_purchases` の本物の注文が 30 で買い、領収（`SupplyAutoPurchasePlans.receipt_from_ledger`）が検証され、28 が裏金からの補填（鍵 `finance.back_top_up.purchase.<注文の鍵>`）であることを確かめる。
+  - 旧暦の 00:00 の維持費 `_test_legacy_midnight_top_up`: `tests/mvp/test_upkeep_legacy_midnight.gd` と同じ作り方の旧暦の save（締めが 06:00）を読み、表金 0・裏金 500 で 00:00 を越える。00:00 の維持費 1 が裏金から補填され（鍵 `finance.back_top_up.midnight.1440`）、滞納 0、06:00 の締めの report がその補填を数えることを確かめる。
+- 指摘3（F4）: 同じ `_test_operation_top_ups_and_day_total` で、1,000 を借り（台帳の fixture。借入の発生源は無い）、返済の command（`repay_loan_principal`）で 200 を返す（表金 0 なので裏金で払う）。その日の締めの利息が返済の後の残高 800 の 1% の 8 で、払われることを確かめる。
+- 指摘4（F3）`_test_tax_arrears_next_day`: 売上 200 の日に表裏の資金が無く、税 20 が未払いのまま繰り越す（日次の滞納と Operations の report に出る）。翌日の締めで古い 20 と新しい 10 を払い、税の未払いが 0 になることを確かめる。
+- 各場面の最後に save の写しから戻し、そのまま一致することを確かめる。
+
+## 日次の補填の定義（指摘5）と、保存済みの report の互換
+
+- `funds.back_top_up` は、その営業日に記帳された全ての補填（操作の時の仕入れ・自動の仕入れ・返済、旧暦の 00:00 の維持費、締めの補填）の合計にした（`autoload/simulation_runtime.gd` の `_daily_fund_report`）。営業日の区切りは売上の集計と同じ（period_start 以上・締めの分より前）。締めの補填は鍵で数え、前日の締めの補填（period_start の分に記帳）は数えない。帳簿の画面の締めの欄「裏金から表金へ補填」はこの値を出す。
+- report に定義の版 `fund_report_version: 2` を入れた。版の無い report は、S `7808ca7`・`37deb6e`（統合されていない）で保存された、締めの補填だけを数えた定義（版1）。読込の照合（`settlement.funds` と台帳から作り直した report の比較）は、保存された report が書かれた定義で比べる。版の無い report は版1の式でだけ受け、新しい式の値を持つ版の無い report、版2の印で締めの分だけの値の report、知らない版の report は拒む（緩めない）。A12（資金を分ける前の save）は report を持たないので、今までどおり（帳簿の記帳が無いことを確かめる）。版1の report は書かれた時のまま残し、画面は「（締めの時の分のみ）」と出す。
+- 試験: 同じ日に注文・返済・締めの3つの補填がある save から、版1の形の report（印を外し、締めの分の値）を作って読めること、その値と表示が残ること、上の3つの不正な形が拒まれ何も変えないことを確かめる。
+
+## 開示（指摘6 と、修正2で分かったこと）
+
+- 今のゲームで裏金に入る売上の発生源は、登録済みの施設では `adult_private_room` だけ。`black_market`（trade。原子要件 income_trade のユニット売却に当たる）と `vip_private_salon` は拡張の定義で既定では登録されない。カジノ・脅迫金・ユニット売却の発生源は無い。原子要件 income_casino・income_blackmail・income_trade は未達のままで、この開示で完了にはしない。
+- 定義が引けない施設の売上は、既存の挙動どおり表金に入る（裏の札の判定ができないため。`_apply_service_transaction` の注記）。定義の無い施設を扱う既存の経路は変えない。
+- F1 の実際の売上の経路の試験で、`adult_private_room` の担当（役割 `service_attendant`）は Runtime の `register_staff` の command で登録した職員（fixture の職員。給与 0 の FREE_HIRE）。通常の雇用の候補にこの役割は無く、`_staff_role_matches_facility` にも代わりの役割は無いので、通常の Main（雇用と配置の画面）ではこの施設に職員を置けず、裏の売上を得られない。これは原 work の P09・P11 の `current_paid_role_compatibility_checkpoint.remaining_paid_role`（「adult_private_room/service_attendant has no canonical paid hire candidate」、2026-10-08、`work_packages.json`）に残っている原残件で、通常の Main での全施設の営業は未達。P05-02 では職員の候補・役割・給与・定義を作らず、P09・P11 の残件はこの開示で閉じない。
+- `adult_private_room` の定義の `unlock_rank` 3・`research_requirements`（discreet_hospitality）・`opening_schedule`（夜だけ）は、今の Runtime では建設や営業の条件として使われていない（定義の検査だけ）。試験は rank 2（地下の開放）で建て、夜に営業させた。P05-02 では変えない。
+- 補填の元にした表金の減少（台帳の fixture）と借入（台帳の fixture）は、残高を作るだけで、確かめる支払・補填・利息・税は本物の経路。
+
+## 変えていないもの
+
+- 登録の argv、`tools/run_p05_funds_tests.py`、狭い roster（8 suites＋再開の2段、実 10 段）、試験の既存の期待値（`EXPECTATION_CHANGES.json` に足すものは無い）。
diff --git a/scripts/ui/operating_ledger_panel.gd b/scripts/ui/operating_ledger_panel.gd
index 3f23761..4827a47 100644
--- a/scripts/ui/operating_ledger_panel.gd
+++ b/scripts/ui/operating_ledger_panel.gd
@@ -164,7 +164,9 @@ func refresh() -> void:
 	_closed_label.text = "売上 %dG / 返金 %dG\n運営費（仕入れ・契約金等） %dG\n給与 %dG / その他 %dG\n日次利益 %+dG\n前日比 %+dG / 未払給与 %dG\n帳簿照合：%s" % [totals.get(&"revenue", 0), totals.get(&"refunds", 0), totals.get(&"cost_of_goods", 0), totals.get(&"wages", 0), other, summary.get(&"net_profit", 0), summary.get(&"previous_day_delta", 0), summary.get(&"arrears_total", 0), "一致" if bool(summary.get(&"balanced", false)) else "差額あり"]
 	var funds: Dictionary = (summary.get(&"settlement", {}) as Dictionary).get(&"funds", {})
 	if not funds.is_empty():
-		_closed_label.text += "\nうち表の売上 %dG / 裏の売上 %dG\n世界樹ランク税 %dG（支払 %dG）/ 利息 %dG（支払 %dG）\n裏金から表金へ補填 %dG / 未払い 税 %dG・利息 %dG" % [int(funds.get(&"revenue_front", 0)), int(funds.get(&"revenue_back", 0)), int(funds.get(&"rank_tax", 0)), int(funds.get(&"rank_tax_paid", 0)), int(funds.get(&"loan_interest", 0)), int(funds.get(&"loan_interest_paid", 0)), int(funds.get(&"back_top_up", 0)), int(funds.get(&"rank_tax_arrears", 0)), int(funds.get(&"loan_interest_arrears", 0))]
+		# The day's every top-up; a report saved before the version mark counted the close's own only.
+		var top_up_scope := "" if funds.has(&"fund_report_version") or funds.has("fund_report_version") else "（締めの時の分のみ）"
+		_closed_label.text += "\nうち表の売上 %dG / 裏の売上 %dG\n世界樹ランク税 %dG（支払 %dG）/ 利息 %dG（支払 %dG）\n裏金から表金へ補填%s %dG / 未払い 税 %dG・利息 %dG" % [int(funds.get(&"revenue_front", 0)), int(funds.get(&"revenue_back", 0)), int(funds.get(&"rank_tax", 0)), int(funds.get(&"rank_tax_paid", 0)), int(funds.get(&"loan_interest", 0)), int(funds.get(&"loan_interest_paid", 0)), top_up_scope, int(funds.get(&"back_top_up", 0)), int(funds.get(&"rank_tax_arrears", 0)), int(funds.get(&"loan_interest_arrears", 0))]
 	if totals.has(&"financing_principal_inflows") or totals.has(&"financing_principal_outflows"):
 		_closed_label.text += "\n借入元本の入金 %dG（売上外） / 元本返済 %dG（決算経費）" % [int(totals.get(&"financing_principal_inflows", 0)), int(totals.get(&"financing_principal_outflows", 0))]
 	if _runtime.operations_coordinator.is_legacy_principal_profit_history(int(summary[&"day"])):
diff --git a/tests/economy/test_p05_funds_runtime.gd b/tests/economy/test_p05_funds_runtime.gd
index 3d9d771..5847ab8 100644
--- a/tests/economy/test_p05_funds_runtime.gd
+++ b/tests/economy/test_p05_funds_runtime.gd
@@ -3,10 +3,14 @@ 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).
+## The policy and reconciliation scenes use explicit ledger fixtures for sales,
+## debt and drains, with the production Operations closes. The repair 2 scenes
+## run the production paths themselves: built and staffed facilities whose guests
+## complete their services, the automatic purchase, the repayment command and the
+## legacy 00:00 upkeep; a fixture there only sets a balance (a loan, a drain), never
+## the payment under test. 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"
@@ -34,6 +38,10 @@ func _run() -> void:
 	_test_repayment_top_up()
 	_test_purchase_top_up()
 	_test_upkeep_top_up()
+	_test_actual_service_funds()
+	_test_operation_top_ups_and_day_total()
+	_test_legacy_midnight_top_up()
+	_test_tax_arrears_next_day()
 	await _test_ledger_opened_from_main()
 	await process_frame
 	if _failures == 0:
@@ -402,6 +410,289 @@ func _test_upkeep_top_up() -> void:
 	_free_fixture(fixture)
 
 
+func _command(runtime: Variant, type: StringName, payload: Dictionary) -> bool:
+	var result: CommandResult = runtime.submit_command(type, payload)
+	if not result.is_success():
+		push_error("%s: %s %s" % [type, result.message, result.details.get(&"reason", &"")])
+	return result.is_success()
+
+
+func _facility_of(runtime: Variant, definition_id: StringName) -> StringName:
+	for facility: FacilityInstance in runtime.facility_service.get_instances():
+		if facility.definition_id == definition_id:
+			return facility.instance_id
+	return &""
+
+
+func _day_funds(runtime: Variant, day: int) -> Dictionary:
+	return runtime.operations_coordinator.get_day_summary(day).get(&"settlement", {}).get(&"funds", {})
+
+
+func _closed_ledger_text(runtime: Variant, clock: Variant) -> String:
+	var panel := OperatingLedgerPanel.new()
+	root.add_child(panel)
+	panel.setup(runtime, clock)
+	panel.select_latest_close()
+	var text: String = panel._closed_label.text
+	panel.queue_free()
+	return text
+
+
+# F1/F5 and F2 (wages) on the production paths. A front facility (massage_room,
+# staffed by an ordinary hire on a DAY assignment) and the registered hidden-service
+# facility (adult_private_room, underground, its service_attendant on a NIGHT
+# assignment) are built and open; the arriving guests choose and complete the
+# services themselves and the 00:00 closes settle the day.
+func _test_actual_service_funds() -> void:
+	var fixture := _new_fixture(5031)
+	var runtime: Variant = fixture[&"runtime"]
+	var clock: Variant = fixture[&"clock"]
+	var economy: Variant = runtime.economy_service
+	# Rank 2 opens the underground, by the original room-zone suite's own route.
+	_expect(_command(runtime, &"change_resources", {&"deltas": {&"gold": 5000, &"materials": 100}})
+		and _command(runtime, &"update_progression_metrics", {&"metrics": {&"reputation": 25}})
+		and _command(runtime, &"set_world_tree_rank", {&"rank": 2}), "rank 2 through the public commands")
+	for x: int in range(0, 4):
+		_expect(_command(runtime, &"start_excavation", {&"cell": Vector3i(x, -1, 0)}), "excavate (%d, -1)" % x)
+	clock.advance_minutes(60)
+	# Guests go down by a guest corridor and stairs, staff by a service corridor and stairs.
+	_expect(_command(runtime, &"build_facility", {&"definition_id": &"guest_corridor", &"origin": Vector3i(0, -1, 0)}), "underground guest corridor")
+	for x: int in range(1, 4):
+		_expect(_command(runtime, &"build_facility", {&"definition_id": &"service_corridor", &"origin": Vector3i(x, -1, 1)}), "underground service corridor (%d, -1)" % x)
+	clock.advance_minutes(30)
+	_expect(_command(runtime, &"build_facility", {&"definition_id": &"guest_stairs", &"origin": Vector3i(0, 0, 0)})
+		and _command(runtime, &"build_facility", {&"definition_id": &"service_stairs", &"origin": Vector3i(3, 0, 1)}), "stairs down for guests and staff")
+	clock.advance_minutes(30)
+	_expect(not runtime.path_service.find_path(Vector3i(-2, 0, 0), Vector3i(0, -1, 0)).is_empty(), "guests can walk down to the room")
+	_expect(_command(runtime, &"build_facility", {&"definition_id": &"adult_private_room", &"origin": Vector3i(1, -1, 0)})
+		and _command(runtime, &"build_facility", {&"definition_id": &"massage_room", &"origin": Vector3i(-6, 0, 0)}), "build the hidden-service and the front-service facility")
+	clock.advance_minutes(240)
+	var back_room := _facility_of(runtime, &"adult_private_room")
+	var front_room := _facility_of(runtime, &"massage_room")
+	_expect(not back_room.is_empty() and not front_room.is_empty(), "both facilities complete")
+	_expect(_command(runtime, &"hire_staff_candidate", {&"candidate_id": &"staff_petra", &"current_cell": Vector3i(-5, 0, 0)})
+		and _command(runtime, &"set_staff_work_assignment", {&"staff_id": &"staff_petra", &"facility_id": front_room, &"template_id": &"DAY"}), "an ordinary hire works the massage room by day")
+	# No hire candidate holds the room's service_attendant role (REPAIR_02.md), so it
+	# is registered through the Runtime's register_staff command.
+	_expect(_command(runtime, &"register_staff", {&"staff_id": &"p05_attendant", &"role_id": &"service_attendant", &"options": {
+			&"current_cell": Vector3i(3, 0, 1), &"state": StaffRuntime.State.OFF_DUTY,
+			&"permitted_task_tags": [&"service", &"work", &"adult_service"], &"equipment_tags": [&"uniform"],
+			&"role_tags": [&"service_attendant"], &"skills": {&"service": 75}}})
+		and _command(runtime, &"set_staff_work_assignment", {&"staff_id": &"p05_attendant", &"facility_id": back_room, &"template_id": &"NIGHT"}), "the room's attendant works by night")
+	clock.advance_minutes(721 - int(clock.absolute_minute))
+	_expect(runtime.facility_service.get_instance(front_room).state == FacilityInstance.State.OPEN, "the massage room opens with its day staff")
+	clock.advance_minutes(1141 - int(clock.absolute_minute))
+	_expect(runtime.facility_service.get_instance(back_room).state == FacilityInstance.State.OPEN, "the room opens with its night staff")
+	clock.advance_minutes(1440 - int(clock.absolute_minute))
+	# Day 1: every sale of the massage room went to front funds, of the room to hidden funds.
+	var front_sales := 0
+	var back_sales := 0
+	var misrouted := 0
+	var back_payers := {}
+	for entry: LedgerEntry in economy.get_entries():
+		if entry.category == &"SERVICE_SALE" and entry.source_entity_id == back_room and String(entry.credit_account).begins_with("GUEST_WALLET:guest-auto-"):
+			back_payers[entry.credit_account] = true
+		if entry.category != &"SERVICE_CASH_SWEEP" or entry.absolute_minute >= 1440:
+			continue
+		if entry.source_entity_id == front_room and entry.debit_account == FRONT:
+			front_sales += entry.amount
+		elif entry.source_entity_id == back_room and entry.debit_account == BACK:
+			back_sales += entry.amount
+		else:
+			misrouted += 1
+	_expect(front_sales > 0 and back_sales > 0 and misrouted == 0, "front service sales sweep to PLAYER_CASH, hidden ones to BACK_CASH (front %d, hidden %d)" % [front_sales, back_sales])
+	_expect(not back_payers.is_empty(), "arriving guests went down to the room and paid for its service themselves (%d guests)" % back_payers.size())
+	var day1: Dictionary = runtime.operations_coordinator.get_day_summary(1)
+	var funds1 := _day_funds(runtime, 1)
+	_expect(int(funds1.get(&"revenue_front", -1)) == front_sales and int(funds1.get(&"revenue_back", -1)) == back_sales, "the 00:00 close reports the day's sales by fund")
+	_expect(int(day1[&"category_totals"][&"revenue"]) == front_sales + back_sales, "sales are front + hidden")
+	_expect(int(funds1.get(&"rank_tax", -1)) == FinancePolicy.rank_tax(front_sales + back_sales) and int(funds1.get(&"rank_tax", -1)) == (front_sales + back_sales) / 10
+		and int(funds1.get(&"rank_tax_paid", -1)) == int(funds1[&"rank_tax"]), "A10: the close taxes 10% of both sales, paid")
+	_expect(int(funds1.get(&"back_top_up", -1)) == 0 and economy.get_balance(BACK) == back_sales and _fund_delta(runtime, BACK, 0, 1440) == back_sales, "hidden funds hold exactly the day's hidden sales")
+	# Day 2: the front fund is lowered to 5 by a ledger fixture before the close, so the
+	# close must pay the real wages, upkeep and tax with hidden funds.
+	clock.advance_minutes(1440 + 1430 - int(clock.absolute_minute))
+	_expect(_move(fixture, FRONT, &"OPERATING_EXPENSE", economy.get_balance(FRONT) - 5, &"OPERATING_EXPENSE", "service.d2.drain"), "front funds lowered to 5")
+	var back_before: int = economy.get_balance(BACK)
+	clock.advance_minutes(2880 - int(clock.absolute_minute))
+	var day2: Dictionary = runtime.operations_coordinator.get_day_summary(2)
+	var totals2: Dictionary = day2.get(&"category_totals", {})
+	var funds2 := _day_funds(runtime, 2)
+	var due := int(totals2.get(&"wages", 0)) + int(totals2.get(&"maintenance", 0)) + int(totals2.get(&"taxes_and_interest", 0))
+	_expect(int(totals2.get(&"wages", 0)) > 0 and int(funds2.get(&"revenue_back", 0)) > 0, "day 2 has real wages and hidden sales")
+	_expect(int(funds2.get(&"back_top_up", -1)) == due - 5, "A09: hidden funds cover the wages, upkeep and tax the 5 front funds cannot pay")
+	_expect(int(day2[&"settlement"].get(&"unpaid_after_total", -1)) == 0 and int(day2[&"settlement"][&"arrears_total"]) == 0, "the wages are paid in full, nothing is in arrears")
+	_expect(economy.get_balance(FRONT) == 0 and economy.get_balance(BACK) == back_before - (due - 5), "front 0, hidden funds paid the rest")
+	var saved: Dictionary = runtime.create_snapshot()
+	_expect(runtime.restore_snapshot(saved) and var_to_bytes(saved) == var_to_bytes(runtime.create_snapshot()), "the two service days restore exactly")
+	_free_fixture(fixture)
+
+
+func _has_key(dictionary: Dictionary, key: String) -> bool:
+	return dictionary.has(StringName(key)) or dictionary.has(key)
+
+
+func _set_key(dictionary: Dictionary, key: String, value: Variant) -> void:
+	if dictionary.has(key):
+		dictionary[key] = value
+	else:
+		dictionary[StringName(key)] = value
+
+
+func _erase_key(dictionary: Dictionary, key: String) -> void:
+	dictionary.erase(StringName(key))
+	dictionary.erase(key)
+
+
+# The saved fund report of a day inside a Runtime snapshot; changing it changes the snapshot.
+func _saved_funds(snapshot: Dictionary, day: int) -> Dictionary:
+	for summary: Dictionary in snapshot[&"systems"][&"runtime"][&"operations"][&"coordinator"][&"day_summaries"]:
+		if int(summary.get(&"day", summary.get("day", -1))) == day:
+			var settlement: Dictionary = summary.get(&"settlement", summary.get("settlement", {}))
+			return settlement.get(&"funds", settlement.get("funds", {}))
+	return {}
+
+
+# F2 (automatic purchase), F4 (interest after a repayment) and the day's top-up
+# total: the warehouse's automatic order and the repayment command run on their
+# production paths with too little front funds, then the 00:00 close. A report
+# saved before the definition mark is then loaded by its own definition.
+func _test_operation_top_ups_and_day_total() -> void:
+	var fixture := _new_fixture(5032)
+	var runtime: Variant = fixture[&"runtime"]
+	var clock: Variant = fixture[&"clock"]
+	var economy: Variant = runtime.economy_service
+	_expect(_command(runtime, &"build_facility", {&"definition_id": &"warehouse", &"origin": Vector3i(-8, 0, 1)}), "build a warehouse")
+	clock.advance_minutes(180)
+	var warehouse := _facility_of(runtime, &"warehouse")
+	_expect(not warehouse.is_empty(), "the warehouse completes")
+	_expect(_move(fixture, LOAN, FRONT, 1000, &"LOAN_PRINCIPAL_BORROWED", "ops.borrow"), "fixture principal 1000")
+	_expect(_move(fixture, FRONT, &"OPERATING_EXPENSE", economy.get_balance(FRONT) - 2, &"OPERATING_EXPENSE", "ops.drain")
+		and _sale(fixture, BACK_SALES, BACK, 1000, "ops.back"), "front 2, hidden 1000")
+	_expect(_command(runtime, &"set_supply_auto_purchase", {&"warehouse_id": warehouse, &"item_id": SupplyCatalog.RAW_FOOD, &"enabled": true, &"target_stock": 10}), "an automatic order for 10 raw food")
+	clock.advance_minutes(1)
+	var plan: Dictionary = runtime.auto_purchase_plans.get_plan(warehouse, SupplyCatalog.RAW_FOOD)
+	var receipt := SupplyAutoPurchasePlans.receipt_from_ledger(economy, warehouse, SupplyCatalog.RAW_FOOD, clock.absolute_minute, StringName(plan.get(&"last_transaction_id", &"")))
+	_expect(plan.get(&"last_result") == &"PURCHASED" and receipt == {&"item_id": String(SupplyCatalog.RAW_FOOD), &"quantity": 10, &"unit_price": 3, &"total_cost": 30}, "the automatic order buys 10 for 30 and its receipt verifies")
+	var order_key := SupplyAutoPurchasePlans.order_key(warehouse, SupplyCatalog.RAW_FOOD, clock.absolute_minute)
+	var order_top_up: Array = economy.get_transaction_entries(economy.get_transaction_id_for_idempotency_key(StringName("finance.back_top_up.purchase." + String(order_key))))
+	_expect(order_top_up.size() == 1 and order_top_up[0].category == FinancePolicy.TOP_UP_CATEGORY and order_top_up[0].amount == 28, "A09: hidden funds cover the 28 the automatic order's front funds cannot pay")
+	_expect(economy.get_balance(FRONT) == 0 and economy.get_balance(BACK) == 972, "front 0, hidden 972 after the automatic order")
+	var repaid: CommandResult = runtime.submit_command(&"repay_loan_principal", {&"loan_id": &"p05.fixture", &"amount": 200}, &"player", &"p05.fixture", 50, -1, &"p05.ops.repay")
+	_expect(repaid.is_success() and int(repaid.details.get(&"outstanding_principal", -1)) == 800, "the repayment command pays 200 of the 1000")
+	_expect(economy.get_balance(FRONT) == 0 and economy.get_balance(BACK) == 772, "hidden funds paid the repayment")
+	clock.advance_minutes(1440 - int(clock.absolute_minute))
+	var day1: Dictionary = runtime.operations_coordinator.get_day_summary(1)
+	var funds := _day_funds(runtime, 1)
+	_expect(int(funds.get(&"loan_interest", -1)) == 8 and int(funds.get(&"loan_interest_paid", -1)) == 8, "A11: the close charges 1% of the 800 left after the repayment, 8, paid")
+	_expect(int(funds.get(&"rank_tax", -1)) == 100 and int(funds.get(&"rank_tax_paid", -1)) == 100, "the hidden sale's tax is paid")
+	var close_top_up := 0
+	for entry: LedgerEntry in economy.get_transaction_entries(economy.get_transaction_id_for_idempotency_key(&"finance.back_top_up.day.00000001")):
+		close_top_up += entry.amount
+	var every_top_up := 0
+	for entry: LedgerEntry in economy.get_entries():
+		if entry.category == FinancePolicy.TOP_UP_CATEGORY:
+			every_top_up += entry.amount
+	_expect(close_top_up == 8 + 100 + int(day1[&"category_totals"][&"maintenance"]), "the close tops up the interest, tax and upkeep")
+	var total := 28 + 200 + close_top_up
+	_expect(int(funds.get(&"back_top_up", -1)) == total and every_top_up == total, "funds.back_top_up is the day's every top-up: the order, the repayment and the close")
+	_expect(int(funds.get(&"fund_report_version", -1)) == 2, "the report carries its definition version")
+	_expect(economy.get_balance(BACK) == 1000 - total and economy.get_balance(FRONT) == 0, "hidden funds fell by exactly the day's top-ups")
+	_expect(_closed_ledger_text(runtime, clock).contains("裏金から表金へ補填 %dG" % total), "the ledger's close shows the day's every top-up")
+	var saved: Dictionary = runtime.create_snapshot()
+	_expect(runtime.restore_snapshot(saved) and var_to_bytes(saved) == var_to_bytes(runtime.create_snapshot()), "the day with three top-ups restores exactly")
+	# A report saved before the mark (back_top_up = the close's own top-up only) loads by that definition.
+	var old := saved.duplicate(true)
+	var old_funds := _saved_funds(old, 1)
+	_expect(_has_key(old_funds, "fund_report_version"), "the saved report holds the mark")
+	_erase_key(old_funds, "fund_report_version")
+	_set_key(old_funds, "back_top_up", close_top_up)
+	_expect(runtime.restore_snapshot(old), "an unmarked report with the close-only top-up loads")
+	var loaded := _day_funds(runtime, 1)
+	_expect(int(loaded.get(&"back_top_up", -1)) == close_top_up and not _has_key(loaded, "fund_report_version"), "the loaded old report stays as it was saved")
+	_expect(_closed_ledger_text(runtime, clock).contains("裏金から表金へ補填（締めの時の分のみ） %dG" % close_top_up), "the ledger labels the old report's close-only top-up")
+	# No looser check: each definition accepts only its own value.
+	for case: Array in [[null, total, "an unmarked report with the day total"], [2, close_top_up, "a marked report with the close-only top-up"], [3, total, "an unknown mark"]]:
+		var bad := saved.duplicate(true)
+		var bad_funds := _saved_funds(bad, 1)
+		if case[0] == null:
+			_erase_key(bad_funds, "fund_report_version")
+		else:
+			_set_key(bad_funds, "fund_report_version", case[0])
+		_set_key(bad_funds, "back_top_up", case[1])
+		var before: Dictionary = runtime.create_snapshot()
+		_expect(not runtime.restore_snapshot(bad) and var_to_bytes(before) == var_to_bytes(runtime.create_snapshot()), "%s is rejected and changes nothing" % case[2])
+	_expect(runtime.restore_snapshot(saved) and var_to_bytes(saved) == var_to_bytes(runtime.create_snapshot()), "the current save loads again")
+	_free_fixture(fixture)
+
+
+# F2 (legacy calendar): in a save from before the 00:00 close the upkeep is paid at
+# calendar midnight and the financial day closes at 06:00 (as in
+# tests/mvp/test_upkeep_legacy_midnight.gd). With no front funds the midnight upkeep
+# is topped up from hidden funds, and that 06:00 day's report counts it.
+func _test_legacy_midnight_top_up() -> void:
+	var fixture := _new_fixture(5033)
+	var runtime: Variant = fixture[&"runtime"]
+	var clock: Variant = fixture[&"clock"]
+	var economy: Variant = runtime.economy_service
+	var definition: FacilityDefinition = runtime.definition_registry.get_facility(&"guest_corridor")
+	var old_rate := definition.maintenance_gold
+	definition.maintenance_gold = 1440
+	_expect(_command(runtime, &"build_facility", {&"definition_id": &"guest_corridor", &"origin": Vector3i(4, 1, 0)}), "build a corridor with upkeep")
+	runtime.operations_coordinator._legacy_calendar_last_day = 1
+	clock.advance_minutes(1079)
+	var legacy: Dictionary = runtime.create_snapshot()
+	var data: Dictionary = legacy[&"systems"][&"runtime"]
+	data[&"runtime_schema_version"] = 9
+	preload("res://tests/fixtures/pre_upkeep_runtime.gd").strip_empty_upkeep(data)
+	data[&"operations"][&"coordinator"][&"schema_version"] = 3
+	data[&"operations"][&"coordinator"].erase(&"legacy_calendar_last_day")
+	data[&"operations"][&"coordinator"].erase(&"legacy_history_last_day")
+	data[&"operations"][&"coordinator"].erase(&"legacy_principal_profit_last_day")
+	_expect(runtime.restore_snapshot(legacy), "the legacy-calendar save loads at 23:59")
+	# The load replaces the Runtime's ledger service.
+	economy = runtime.economy_service
+	_expect(_move(fixture, FRONT, &"OPERATING_EXPENSE", economy.get_balance(FRONT), &"OPERATING_EXPENSE", "legacy.drain")
+		and _sale(fixture, BACK_SALES, BACK, 500, "legacy.back"), "front 0, hidden 500")
+	clock.advance_minutes(1)
+	var midnight: Array = economy.get_transaction_entries(economy.get_transaction_id_for_idempotency_key(&"finance.back_top_up.midnight.1440"))
+	_expect(midnight.size() == 1 and midnight[0].category == FinancePolicy.TOP_UP_CATEGORY and midnight[0].amount == 1, "A09: hidden funds cover the 00:00 upkeep front funds cannot pay")
+	_expect(economy.get_balance(FacilityUpkeepSettlement.EXPENSE) == 1 and runtime.upkeep_settlement.get_arrears_total() == 0
+		and economy.get_balance(FRONT) == 0 and economy.get_balance(BACK) == 499, "the midnight upkeep is paid, nothing in arrears")
+	clock.advance_minutes(360)
+	var day1: Dictionary = runtime.operations_coordinator.get_day_summary(1)
+	var funds := _day_funds(runtime, 1)
+	_expect(int(day1.get(&"closed_at", -1)) == 1800 and int(funds.get(&"rank_tax", -1)) == 50 and int(funds.get(&"rank_tax_paid", -1)) == 50, "the 06:00 close taxes the hidden sale, paid")
+	_expect(int(funds.get(&"back_top_up", -1)) == 51 and economy.get_balance(BACK) == 449, "the 06:00 day's report counts the midnight top-up and the close's")
+	var saved: Dictionary = runtime.create_snapshot()
+	_expect(runtime.restore_snapshot(saved) and var_to_bytes(saved) == var_to_bytes(runtime.create_snapshot()), "the legacy day restores exactly")
+	definition.maintenance_gold = old_rate
+	_free_fixture(fixture)
+
+
+# F3: the day's tax that front and hidden funds cannot pay stays payable, and the
+# next close pays that older tax before the new one.
+func _test_tax_arrears_next_day() -> void:
+	var fixture := _new_fixture(5034)
+	var runtime: Variant = fixture[&"runtime"]
+	var economy: Variant = runtime.economy_service
+	_advance_to(fixture, 420)
+	_expect(_sale(fixture, FRONT_SALES, FRONT, 200, "tax.d1") and _move(fixture, FRONT, &"OPERATING_EXPENSE", economy.get_balance(FRONT), &"OPERATING_EXPENSE", "tax.d1.drain"), "day 1 sale 200, then no funds")
+	_advance_to(fixture, 1440)
+	var funds1 := _day_funds(runtime, 1)
+	_expect(int(funds1.get(&"rank_tax", -1)) == 20 and int(funds1.get(&"rank_tax_paid", -1)) == 0 and int(funds1.get(&"rank_tax_arrears", -1)) == 20, "A09: the unpaid tax carries over")
+	_expect(int(runtime.operations_coordinator.get_day_summary(1)[&"settlement"][&"arrears_total"]) == 20 and int(runtime.get_operations_report().get(&"arrears_total", -1)) == 20, "the arrears include the tax")
+	_advance_to(fixture, 1440 + 600)
+	_expect(_sale(fixture, FRONT_SALES, FRONT, 100, "tax.d2"), "day 2 sale 100")
+	_advance_to(fixture, 2880)
+	var funds2 := _day_funds(runtime, 2)
+	_expect(int(funds2.get(&"rank_tax", -1)) == 10 and int(funds2.get(&"rank_tax_paid", -1)) == 30 and int(funds2.get(&"rank_tax_arrears", -1)) == 0, "day 2 pays the older 20 and the new 10")
+	_expect(economy.get_balance(FRONT) == 70 and economy.get_balance(FinancePolicy.RANK_TAX_PAYABLE) == 0, "front 70, no tax payable left")
+	var saved: Dictionary = runtime.create_snapshot()
+	_expect(runtime.restore_snapshot(saved) and var_to_bytes(saved) == var_to_bytes(runtime.create_snapshot()), "the arrears days restore exactly")
+	_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:
diff --git a/tools/regression/suite-policy.json b/tools/regression/suite-policy.json
index 41cb1a4..5cb5c35 100644
--- a/tools/regression/suite-policy.json
+++ b/tools/regression/suite-policy.json
@@ -416,7 +416,7 @@
       "new_audio_QA": false
     },
     "tests/economy/test_p05_funds_runtime.gd": {
-      "source_sha256": "38a90af176e88e83041af7b20324f1383f9f38cdf05fa452c6cf75b8e3bf5b95",
+      "source_sha256": "0dcef5fb731753e1a8f4269b445aa0df68e5428431e3422712c27056008edeba",
       "ordinary_cleanup_prepared": true,
       "ordinary_control_labels": [
         "single"