Record bad-debt formal-table rollout evidence for REV004

This adds the rollout evidence for REV004 bad-debt formal-table work,
covering DDL application, targeted verification, fresh-jar HTTP smoke,
and cleanup proof on the application-dev database.

Constraint: Evidence scope stays limited to bad-debt formal-table rollout and should not absorb unrelated REV004 docs backlog
Rejected: Wait to document until writtenoff/price-diff formalization lands | delays a completed bad-debt evidence slice
Confidence: high
Scope-risk: narrow
Reversibility: clean
Directive: If later bad-debt semantics expand beyond payState write-back, append a new evidence note instead of rewriting this rollout record
Tested: Evidence content cross-checked against compile/test/DDL/HTTP smoke outputs captured in this session
Not-tested: No doc export/render verification performed

docs/evidence/rev004-bad-debt-formal-table-dev-db-apply-2026-04-17.md

@@ -0,0 +1,109 @@
+# REV004 bad-debt formal-table 已应用到 application-dev 测试库（2026-04-17）
+
+## 目标库
+依据：
+- `sw-business/sw-business-server/src/main/resources/application-dev.yaml`
+
+解析结果：
+- Host：`192.168.10.130`
+- Port：`5436`
+- DB：`sw_system`
+- User：`sw_system`
+
+## 已执行脚本
+- `sql/rev004/REV004_bad_debt_formal_tables_deploy.sql`
+
+## DDL 执行结果
+结果：**PASS**
+
+已确认存在：
+- `biz_bad_debt_adjust`
+- `biz_bad_debt_adjust_detail`
+- `biz_bad_debt_adjust_seq`
+- `biz_bad_debt_adjust_detail_seq`
+
+已确认幂等重放通过：
+- second apply 输出 `already exists, skipping`
+- 无重复约束/重复索引异常
+
+## 代码验证
+### compile
+```bash
+mvn -pl sw-business/sw-business-server -DskipTests compile
+```
+结果：**PASS**
+
+### targeted tests
+```bash
+mvn -pl sw-business/sw-business-server \
+  -Dtest=ChargeServiceAccountingAdjustTest,AccountingAdjustActionServiceImplTest,AccountingAdjustProcessServiceImplTest,AccountingAdjustQueryServiceImplTest,BadDebtFormalizationServiceTest test
+```
+结果：**PASS**
+- Tests run: 55
+- Failures: 0
+- Errors: 0
+
+## HTTP smoke（fresh jar, port 48092）
+### submit
+- `unsold-bad-debt-submit` on charge `991005` → `REV004-991005-20260417121621`
+- `unsold-bad-debt-submit` on charge `991006` → `REV004-991006-20260417121622`
+- 返回统一为：
+  - `objectType = BAD_DEBT_RECORD`
+  - `approvalStatus = PENDING_APPROVAL`
+  - `resultStatus = PENDING_APPROVAL`
+  - `writeBackStatus = PENDING`
+
+### DB 回读
+`biz_bad_debt_adjust`：
+- approve 样例：`APPROVED|UPDATED|SUCCESS|approve smoke`
+- reject 样例：`REJECTED|SKIPPED|FAIL|reject smoke`
+
+`biz_bad_debt_adjust_detail`：
+- submit 后 detail 进入 `PENDING_APPROVAL`
+- 审批通过后 detail 进入 `SUCCESS`
+- 审批驳回后 detail 进入 `REJECTED`
+
+### query
+- `GET /admin-api/business/accounting-adjust/get?adjustmentNo=...` 对 bad debt 已返回 formal detail
+- `GET /admin-api/business/accounting-adjust/page?...objectType=BAD_DEBT_RECORD` 已返回 formal-first 列表
+- `GET /admin-api/business/accounting-adjust/logs?adjustmentNo=...` 仍通过 legacy operat_log 返回完整轨迹
+
+### approve / reject
+- approve：`/admin-api/business/accounting-adjust/approve`
+  - 返回 `APPROVED/SUCCESS/UPDATED`
+  - 账单 `pay_state` 被回写为 `UNCOLLECTIBLE(-2)`
+- reject：`/admin-api/business/accounting-adjust/reject`
+  - 返回 `REJECTED/FAIL/SKIPPED`
+  - 账单状态保持原值，不执行坏账回写
+
+## 当前结论
+本轮坏账 formal-table 已达到：
+1. DDL 可落库且可幂等重放；
+2. submit pending formal record 可落表；
+3. approve/reject 会同步 formal main/detail 状态；
+4. detail/page 对 `BAD_DEBT_RECORD` 已能返回 formal-first 结果；
+5. 日志链路继续保留兼容查询。
+
+## 当前未完成
+- `AccountingAdjustQueryServiceImpl` 目前对坏账 formal-first 仅覆盖 detail/page 主路径，后续仍可继续补 stats/更细颗粒 read-model 一致性；
+- 本轮 smoke 数据尚未清理，需要在最终收口时删除临时 `991005/991006` 相关客户、账单、formal 记录与日志。
+
+
+## 测试数据清理
+HTTP smoke 完成后，已删除临时 bad-debt smoke 数据：
+- `biz_operat_log / detail`（identify_value = `991005`, `991006`）
+- `biz_bad_debt_adjust / detail`
+- `biz_charge`（`991005`, `991006`）
+- `biz_cust`（`REV004_BD_SMOKE_A`, `REV004_BD_SMOKE_B`）
+
+回读结果：
+- `baddebt_main_left=0`
+- `operat_log_left=0`
+- `charge_left=0`
+- `cust_left=0`
+
+## 运行态清理
+用于 fresh-jar HTTP smoke 的临时实例：
+- port `48092`
+
+已停止，当前无残留 LISTEN 进程。