Accounting Periods

List an account's accounting periods

List the accounting periods of one account (``scope_id`` is an ``account_id`` — RFC-028 §1 D1 fixes the scope axis as an account, never a GL node).

⭐ **Two coverages, and which one you get is a property of the request.**

* No ``from``/``to`` → ``coverage: "materialized"``. Only months that carry a row. ⚠️ A month that has never been closed **has no row** (§2 D2), so it cannot appear here — an empty list means "nothing has ever been closed", never "nothing is open". * Both ``from`` and ``to`` → ``coverage: "enumerated"``. Every calendar month in the inclusive window, with ``OPEN`` materialised for the gaps. Capped at 120 months.

⭐ ``?state=OPEN`` without a window is a 400, on purpose: OPEN is the absence of a row, so there is no stored set of open months to return, and answering ``[]`` would be believed.

Raises: 400: INVALID_PERIOD, INVALID_QUERY 404: ACCOUNT_NOT_FOUND

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Read one accounting period (absence is OPEN)

One period's state and its close records.

⛔ **A month that has never been closed returns 200, not 404.** Nothing is written when a month begins, so absence *is* ``OPEN`` (RFC-028 §2 D2) and this read materialises it, with ``synthesized: true`` so a caller can tell a live answer from a stored one without re-implementing the state machine.

⛔ ``closes`` is append-only: reopening leaves every prior record in place, and closing again adds another. That is what makes a reopened period diffable against its previous close (§5 D5).

Raises: 400: INVALID_PERIOD 404: ACCOUNT_NOT_FOUND (the account — never the period)

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