Option A Performance Recognition

Also known as: Cash-basis performance · 業績跟著現金走 · Pay-as-collected recognition

MeiYe Zhan's revenue-recognition model: performance is credited to the beautician on the day the customer pays cash. Unpaid balances are credited only when paid back later.

Full definition

Option A (Cash-Basis Performance Recognition) is MeiYe Zhan's core revenue-recognition design from v1.0.x onward: when a customer pays in installments, **performance recognition follows the cash inflow date**, not the service date. Formula: `paidRatio = paidAmount / totalAmount`; performance recognised that day = totalAmount × paidRatio. Unpaid balance tracked in the `Debt` module; each repayment date is treated as a fresh performance event.

Why this concept matters

Beauty shops constantly handle split payments (package paid in 3 installments, treatment paid after the fact). If you recognise all performance on service day, beauticians earn commission on revenue the shop may never collect — owner loses money. If you don't recognise on service day, beauticians complain "I did the work but got no credit". Option A resolves both: performance follows cash; whoever was paid earns commission. Later repayments still credit the original beautician (and any v1.0.18+ supporting beauticians proportionally).

How MeiYe Zhan handles it

`src/lib/performanceCalc.ts` is the single source of truth for every performance calculation. `treatmentPaidRatios(t)` returns separate service / product / package ratios (each can recognise independently). Dashboard, reports, and attendance payroll all import the same helper. **Never inline a performance formula** — this is a top-level AGENTS.md rule; violating it caused attendance vs dashboard mismatches that took v1.0.38 to fully fix.

Concrete example

NT$1,000 treatment paid NT$600 cash + NT$400 owed. **Option A**: day-of performance NT$600; NT$400 enters Debt. Client repays 3 days later → that day's new performance NT$400 (still attributed to original beautician). **Compare Option B** (rejected): book full NT$1,000 day-of — if client defaults, shop loses cash AND has already paid commission.