GRAP Table Consolidation Plan

Overview

GRAP 103 (Generally Recognised Accounting Practice for Heritage Assets) compliance requires tracking of heritage asset valuations, movements, and accounting entries. Currently, this functionality is split across multiple plugins with potential overlapping functionality.

Current State

ahgHeritageAccountingPlugin Tables (9 tables)

Table	Purpose	Records
heritage_accounting_standard	GRAP/IFRS standards reference	Lookup
heritage_asset_class	Asset classification (art, historical, natural)	Lookup
heritage_asset	Links objects to accounting data	Transaction
heritage_valuation_history	Historical valuations	Transaction
heritage_impairment_assessment	Impairment tests per GRAP 103	Transaction
heritage_movement_register	Asset movements for audit	Transaction
heritage_journal_entry	Accounting journal entries	Transaction
heritage_compliance_rule	Validation rules	Config
heritage_transaction_log	Audit trail	Audit

ahgSpectrumPlugin Valuation Tables (2 tables)

Table	Purpose	Records
spectrum_valuation	Object valuations (insurance, market)	Transaction
spectrum_valuation_alert	Valuation review alerts	Notification

Analysis

Overlap Assessment

1. Valuation Data:
2. heritage_valuation_history and spectrum_valuation both store valuations
3. Different schemas but similar purpose
4. Spectrum focuses on insurance/market value

5. Heritage focuses on GRAP-compliant book value

6. Movement Tracking:

7. heritage_movement_register overlaps with spectrum_movement
8. Heritage focuses on accounting impact
9. Spectrum focuses on physical location

Recommendation

Option A: Keep Separate (Recommended for Now) - ahgSpectrumPlugin: Museum collections management (Spectrum 5.0 standard) - ahgHeritageAccountingPlugin: Financial/accounting compliance (GRAP 103)

Rationale: - Different audiences (curators vs. accountants) - Different compliance requirements - Can be linked via object_id foreign keys

Option B: Consolidate (Future Consideration) - Merge valuation tables with type indicator - Create unified movement register - Would require significant migration effort

Action Items

1. Verify no data in spectrum_valuation that should be in heritage_valuation_history
2. Add foreign key relationship documentation
3. Create sync mechanism if needed
4. Schedule review after 6 months of usage

Migration Notes

If consolidation is decided:

-- Example: Migrate spectrum_valuation to heritage_valuation_history
INSERT INTO heritage_valuation_history (
    object_id, valuation_date, valuation_amount, valuation_type,
    valuer_name, valuation_method, notes, created_at
)
SELECT
    object_id, valuation_date, amount,
    CASE type WHEN 'insurance' THEN 'insurance' ELSE 'market' END,
    assessed_by, method, notes, created_at
FROM spectrum_valuation
WHERE NOT EXISTS (
    SELECT 1 FROM heritage_valuation_history h
    WHERE h.object_id = spectrum_valuation.object_id
    AND h.valuation_date = spectrum_valuation.valuation_date
);

Related Documentation

• GRAP 103: Heritage Assets standard
• Spectrum 5.0: Valuation procedure
• CLAUDE.md: Plugin architecture guidelines