How does “The worksheet is the decision” work on the Year-End Journals page?

A proposal is pending until a person accepts or rejects it, and only accepted rows reach a journal. Re-running detection reconciles rather than replaces: a decided row keeps its decision unless the invoice line itself changed, a row a person edited keeps the person's figures with the detector's new reading shown beside them, and manual entries are never touched. Manual entries carry a basis — the engagement letter for the audit fee, the computation for the tax provision — and a per-row balance-sheet account where the default is wrong; a provision that must stay on the balance sheet is marked not to reverse. Where: Year-End Journals (/accounts/year-end-journals).