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POST billing/invoices/:id/memo files a MoR DEB/CRE memo by reusing createInvoice unchanged. sourceId is the original invoice's own id, not its source's — this structurally keeps memos out of findPayable/expirePayable/ billQuery's sourceId-keyed lookups regardless of status. Credit notes are created settled; debit notes are created open/unpaid as a genuine new receivable, not force-settled. memoIssue is granted to the chief position, not the general finance role. Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>