Приложение F: Протокол списания нематериальных активов
Write-off Protocol

{
  "trl_entry_id": "TRL-2026-00158",
  "agent_pubkey": "A1b2C3d4E5f6G7h8I9j0K1l2M3n4O5p6Q7r8S9t0U1v",
  "status": "SUSPENDED",
  "reason_code": "TRL_CRITICAL_DRIFT",
  "reason_details": {
    "pdt_score_current": 0.32,
    "pdt_score_threshold": 0.4,
    "cycles_below_threshold": 3,
    "last_valid_tx": "2026-04-01T12:00:00Z"
  },
  "reported_by": "PDT-Engine-01",
  "reported_at": "2026-04-09T10:30:00Z",
  "grace_period_ends_at": "2026-04-10T10:30:00Z",
  "licensor_dat_ref": "DAT-888-REGIONAL-NODE-05"
}

{
  "trl_entry_id": "TRL-2026-00158",
  "status": "PERMANENT",
  "confirmed_at": "2026-04-10T10:30:00Z",
  "confirmed_by": "SYSTEM_AUTO"
}

{
  "impairment_test": {
    "last_test_timestamp": "2026-04-10T10:30:00Z",
    "last_test_result": "written_off",
    "write_off_reason": "TRL_CRITICAL_DRIFT",
    "write_off_trl_ref": "TRL-2026-00158"
  }
}

use anchor_lang::prelude::*;

#[derive(AnchorSerialize, AnchorDeserialize, Clone, PartialEq, Eq)]
pub enum AssetStatus {
    Active,
    Suspended,
    WrittenOff,
}

#[account]
pub struct AssetAccount {
    pub agent_pubkey: Pubkey,
    pub initial_cost: u64,
    pub current_nbv: u64,
    pub accumulated_amortization: u64,
    pub status: AssetStatus,
    pub sig_a: String,                    // Authoritative Attestation
    pub trl_entry_id: Option,     // Ссылка на запись в TRL
    pub suspended_at: Option,        // Unix-время приостановки
    pub written_off_at: Option,      // Unix-время списания
    pub write_off_reason: Option, // Код причины
}

/// Обработчик события списания актива.
/// Вызывается после подтверждения нарушения и истечения Grace Period.
pub fn write_off_asset(ctx: Context<WriteOffAsset>, reason_code: String) -> Result<()> {
    let asset = &mut ctx.accounts.asset_account;
    let clock = Clock::get()?;
    
    // Проверка, что актив ещё не списан
    require!(
        asset.status != AssetStatus::WrittenOff,
        ErrorCode::AssetAlreadyWrittenOff
    );
    
    // Обнуление стоимости
    asset.current_nbv = 0;
    asset.accumulated_amortization = asset.initial_cost;
    
    // Обновление статуса
    asset.status = AssetStatus::WrittenOff;
    asset.written_off_at = Some(clock.unix_timestamp);
    asset.write_off_reason = Some(reason_code);
    
    // Аннулирование подписи (помечается как невалидная)
    asset.sig_a = String::from("REVOKED");
    
    // Эмиссия события для off-chain систем
    emit!(AssetWrittenOffEvent {
        agent_pubkey: asset.agent_pubkey,
        written_off_at: clock.unix_timestamp,
        reason: reason_code,
        trl_entry_id: asset.trl_entry_id.clone(),
    });
    
    Ok(())
}

#[event]
pub struct AssetWrittenOffEvent {
    pub agent_pubkey: Pubkey,
    pub written_off_at: i64,
    pub reason: String,
    pub trl_entry_id: Option,
}

#[error_code]
pub enum ErrorCode {
    #[msg("Актив уже списан")]
    AssetAlreadyWrittenOff,
}

/// Проверяет, истёк ли Grace Period для приостановленного актива.
/// Вызывается периодически или при попытке совершения транзакции.
pub fn check_grace_period_expired(
    suspended_at: i64,
    current_timestamp: i64,
    grace_period_seconds: i64,
) -> bool {
    current_timestamp >= suspended_at + grace_period_seconds
}

/// Переводит актив из SUSPENDED в WRITTEN_OFF после истечения Grace Period.
pub fn finalize_suspension(ctx: Context<FinalizeSuspension>) -> Result<()> {
    let asset = &mut ctx.accounts.asset_account;
    let clock = Clock::get()?;
    
    require!(
        asset.status == AssetStatus::Suspended,
        ErrorCode::AssetNotSuspended
    );
    
    let suspended_at = asset.suspended_at.ok_or(ErrorCode::MissingSuspendedAt)?;
    const GRACE_PERIOD_SECONDS: i64 = 86_400; // 24 часа
    
    require!(
        check_grace_period_expired(suspended_at, clock.unix_timestamp, GRACE_PERIOD_SECONDS),
        ErrorCode::GracePeriodNotExpired
    );
    
    // Автоматическое списание
    write_off_asset(
        ctx.accounts.as_write_off_context(),
        String::from("TRL_GRACE_PERIOD_EXPIRED")
    )?;
    
    Ok(())
}

/// Восстанавливает актив после успешной переаттестации.
pub fn restore_asset(ctx: Context<RestoreAsset>, new_sig_a: String) -> Result<()> {
    let asset = &mut ctx.accounts.asset_account;
    let clock = Clock::get()?;
    
    require!(
        asset.status == AssetStatus::WrittenOff || asset.status == AssetStatus::Suspended,
        ErrorCode::AssetNotRevoked
    );
    
    // Восстановление стоимости (из истории или заново)
    // ВАЖНО: первоначальная стоимость не меняется,
    // но срок полезного использования может быть скорректирован
    
    asset.status = AssetStatus::Active;
    asset.sig_a = new_sig_a;
    asset.suspended_at = None;
    asset.written_off_at = None;
    asset.write_off_reason = None;
    
    // Обновление записи в TRL
    asset.trl_entry_id = None;
    
    emit!(AssetRestoredEvent {
        agent_pubkey: asset.agent_pubkey,
        restored_at: clock.unix_timestamp,
        new_sig_a,
    });
    
    Ok(())
}

{
  "event_type": "ASSET_WRITTEN_OFF",
  "event_id": "WO-2026-00158",
  "timestamp": "2026-04-10T10:30:00Z",
  "asset": {
    "inventory_number": "SOL-PDT-2026-042",
    "agent_pubkey": "A1b2C3d4E5f6G7h8I9j0K1l2M3n4O5p6Q7r8S9t0U1v",
    "initial_cost": 150000.00,
    "currency": "RUB",
    "accumulated_amortization": 50000.00,
    "nbv_before_write_off": 100000.00,
    "write_off_amount": 100000.00
  },
  "reason": {
    "code": "TRL_CRITICAL_DRIFT",
    "description": "PDT-Score ниже 0.4 на протяжении 3 расчётных циклов",
    "trl_entry_id": "TRL-2026-00158"
  },
  "transaction": {
    "tx_hash": "5kP9xYtZv7wK1LmNpQ2rS5tU8vW2xYz4A6B8C0D",
    "slot": 123456789,
    "block_time": "2026-04-10T10:30:00Z"
  },
  "audit_uri": "https://solpdt.com/audit/wo-2026-00158"
}

<?xml version="1.0" encoding="UTF-8"?>
<SOLPDT_WriteOff>
  <EventID>WO-2026-00158</EventID>
  <EventDate>2026-04-10T10:30:00</EventDate>
  <InventoryNumber>SOL-PDT-2026-042</InventoryNumber>
  <AssetName>Цифровое право / AI-Agent Payload</AssetName>
  <InitialCost>150000.00</InitialCost>
  <AccumulatedAmortization>50000.00</AccumulatedAmortization>
  <WriteOffAmount>100000.00</WriteOffAmount>
  <ReasonCode>TRL_CRITICAL_DRIFT</ReasonCode>
  <ReasonDescription>PDT-Score ниже 0.4 на протяжении 3 расчётных циклов</ReasonDescription>
  <TRL_EntryID>TRL-2026-00158</TRL_EntryID>
  <Solana_TxHash>5kP9xYtZv7wK1LmNpQ2rS5tU8vW2xYz4A6B8C0D</Solana_TxHash>
  <AuditURI>https://solpdt.com/audit/wo-2026-00158</AuditURI>
  <AccountingEntry>
    <Debit account="05" amount="50000.00"/>
    <Credit account="04" amount="50000.00"/>
    <Debit account="91.02" amount="100000.00"/>
    <Credit account="04" amount="100000.00"/>
  </AccountingEntry>
</SOLPDT_WriteOff>