Allocate actual unreversed payable credits to the verified source service and reserve them against generic spending

Verified owning svc_accounts or svc_lending with existing ledger:post is required even locally; staff, customers, API keys and other services cannot register sources. Allocate exact positive credits of an actual unreversed original journal; cumulative allocations cannot exceed the credited line. Independently identifies the account owner and optional tax recipient. SourceDateBasis is calendar_date when omitted; a calendar source date cannot be in the future. Explicit journal_posting_date requires exact equality with the verified original journal PostingDate, including a legitimate next-bank date after cutoff or during a weekend. The basis is retained in the source hash and does not infer a statutory deadline. Immutable native account-closure lineage is required to adopt a ledger-owned closure component. Exact issuer/kind/source-ID replay recovers one obligation and one funded native hold; changed replay conflicts. Existing spent legacy credits require reconciliation.