Extracted from ../entities/company.md.
✅ Resolved (BR review, 15 Apr 2026):
- Xero → oxFlow sync direction — Locked as one-way, always. No Phase 2 bi-directional plan. Xero is source of truth.
- Sync conflict resolution (name change) — Confirmed:
xero_idis immutable anchor;nameis overwritten on next sync. - Archival cascade — Locked: When archived in Xero, automatically archived in oxFlow on next sync. Archived Companies visible in read-only mode.
- Company soft-delete / hard-delete — Locked: Archival only (no hard delete). Mirrors Xero archive state.