There are a number of things that need consideration with respect to a proper 
year-end closing process.  We need the ability to report across multiple years 
for things such as multi-year/split-year balance sheets and other types of 
reporting.  When you have something like the current mechanism that ends up 
copying move_ids between periods then this breaks the ability to easily and 
understandably perform such type of reporting.  When you start using copied 
move_ids you lose the linkage to the invoice which means you cannot easily pay 
an invoice that was due in a past "closed" year but paid in the current year.  
Also, once that linkage is broken any type of reporting that needs or relies 
upon the invoice-move_id linkage is also broken.
All of these types of problems are addressed in the solution that I have 
proposed.

Regards,
Gerry




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