Extracted from ../entities/company.md.
- v0.2 — BR-review decisions locked (15 Apr 2026). Removed all “Phase 2 bi-directional” language. Reaffirmed: one-way Xero → oxFlow (no future bi-directional plan); archival cascade; sync conflict resolution; soft-delete only. Added BR-080a (archival cascade). Updated §1 Purpose, §4 Lifecycle, §6 Business Rules, §10 Open Items.
- v0.1 — initial draft (Batch B). Consolidates rules from business-rules.md §3.9 (BR-080, BR-082, BR-083), glossary §10 (Company, Company Role) and §11 (Xero integration), and domain-model Company entry. Read-only sync (Phase 1); future bi-directional. Two worked examples: Fletcher (Client only) and Pacific Steel (Supplier + Subcontractor).