One-click accept of a held decision (accountant) — posts the AI's proposal.

The accepting actor's approval replaces every soft guardrail (confidence, amount cap, risk flags); hard blocks stay enforced by the posting path (closed period / sealed FY / unresolvable accounts → 409/422). The accepted entry posts as origin=ai with the accepting user in the audit trail (accepted_by/accepted_at + JE posted_by); the row flips held → posted in place, so a second accept is a 409 (idempotent).

accepted_by_kind records what kind of actor approved: an accept made over MCP is recorded as mcp, not as a person's click.

The optional body serves three holds and is omitted for every other kind: expense:receipt:item: needs employee_id + category_id for the draft claim, autopost:capitalize: needs fixed_asset_category_id (+ optional useful_life_months) when the hold resolved no category, and a needs_split_source mixed invoice needs reclassify_from_account_code — 422 without them.