# Pipeline Gate Tracker

# Bilko Pipeline — 8-Gate Tracker

## Overview

This document tracks Bilko's progress through the 8-gate pipeline from concept to CEO approval.

**Project:** Bilko (Balkan Accounting SaaS)
**Project ID:** bbd77cc0
**Company:** SnowIT Internal R&D
**Created:** 2026-02-19

## Gate Definitions

1. **Market Research** — TAM/SAM/SOM analysis, customer pain points
2. **Competitive Analysis** — Competitor landscape, differentiation strategy
3. **Tech Stack Decision** — Frontend, backend, database, hosting choices
4. **Product Requirements** — PRD with features, user stories, acceptance criteria
5. **Database Schema** — Full schema design validated against PRD
6. **UI/UX Design** — Wireframes, mockups, design system
7. **Regulatory Compliance** — Legal research (Serbia, BiH, Croatia accounting laws)
8. **CEO Approval** — Final go/no-go decision from Alem

## Current Status

| Gate | Name                  | Status   | Date       | Evidence                                                                   |
| ---- | --------------------- | -------- | ---------- | -------------------------------------------------------------------------- |
| 1    | Market Research       | **PASS** | 2026-02-19 | ~/system/specs/bilko-prd.md (TAM section)                                  |
| 2    | Competitive Analysis  | **PASS** | 2026-02-19 | ~/system/specs/bilko-prd.md (competitors section)                          |
| 3    | Tech Stack Decision   | **PASS** | 2026-02-19 | ~/system/specs/bilko-tech-stack.md                                         |
| 4    | Product Requirements  | **PASS** | 2026-02-20 | Validated — All features mapped to schema, acceptance criteria defined     |
| 5    | Database Schema       | **PASS** | 2026-02-20 | Validated — 15 models cover all PRD features, double-entry enforced        |
| 6    | UI/UX Design          | **PASS** | 2026-02-20 | Validated — 10 pages implemented, design system consistent                 |
| 7    | Regulatory Compliance | **PASS** | 2026-02-20 | Validated — All 3 countries researched (Serbia, BiH, Croatia), no blockers |
| 8    | CEO Approval          | **PASS** | 2026-02-20 | Approved by Alem — CODE UNFROZEN                                           |

## Gate Validation Summary (2026-02-20)

**Validation performed by:** John (AI Director)
**Full report:** docs/VALIDATION-REPORT.md

### Gate 4: Product Requirements — **PASS**

- ✅ All features mapped to user stories
- ✅ Acceptance criteria defined
- ✅ Technical feasibility confirmed
- ✅ Resource estimate (8-10 weeks MVP, €2K bootstrap)

### Gate 5: Database Schema — **PASS**

- ✅ All PRD features covered by schema (15 models)
- ✅ No phantom features in schema not in PRD
- ✅ Multi-currency support validated (Currency + ExchangeRate models)
- ✅ Double-entry bookkeeping validated (Transaction.debitAccountId + creditAccountId)
- ✅ Audit trail meets compliance needs (LoggedAction append-only)

### Gate 6: UI/UX Design — **PASS**

- ✅ All pages match wireframes (10 pages implemented)
- ✅ Design system consistent (colors, typography, spacing verified)
- ✅ Responsive design validated (mobile-first Tailwind)
- ✅ Accessibility compliance (shadcn/ui Radix primitives)
- ✅ User flows tested (invoice wizard, expense entry, reports)

### Gate 7: Regulatory Compliance — **PASS**

- ✅ Serbia — SEF e-invoicing, 20% PDV, Kontni Okvir Chart of Accounts
- ✅ BiH — 17% PDV, IFRS/RS accounting, e-invoicing draft law monitored
- ✅ Croatia — eRačun mandatory 2026, 25% VAT, RRiF Chart of Accounts
- ✅ No LOW-confidence MVP blockers
- ⚠️ 2 MEDIUM-confidence items (BiH e-invoicing pending, Serbia digital cert) — NOT blocking

### Gate 8: CEO Approval — **PASS**

**Approved by Alem on 2026-02-20**

✅ **CODE UNFROZEN — Backend development started**

**Deliverables:**

- ✅ Backend foundation implemented (Express + TypeScript)
- ✅ Authentication system (JWT + bcrypt, 4 endpoints)
- ✅ Middleware stack (helmet, cors, rate-limit, auth, validation, error-handler)
- ✅ Database exports (@bilko/database package)
- ✅ Project structure ready for remaining endpoints

**Backend Status (2026-02-20):**

- ✅ 4/50 API endpoints complete (auth: register, login, refresh, logout)
- ⏳ 46/50 endpoints pending (invoices, expenses, contacts, etc.)
- ✅ All middleware and utilities implemented
- ✅ Route aggregator ready for expansion

**Next Steps:**

1. Implement remaining 46 API endpoints (invoices, expenses, contacts, accounts, transactions, reports, banking)
2. Create Zod validators for all endpoints
3. Add integration tests for auth flow
4. Connect frontend to real backend (replace mock data)
5. Beta testing with 5 SMBs + 3 accountants

## Status: DEVELOPMENT IN PROGRESS

**All 8 gates PASSED — Project approved and active**

## Decision Log

| Date       | Gate | Decision | Rationale                                                                                              |
| ---------- | ---- | -------- | ------------------------------------------------------------------------------------------------------ |
| 2026-02-19 | 1    | PASS     | TAM €50-150M validated, clear pain points identified                                                   |
| 2026-02-19 | 2    | PASS     | 3 competitors analyzed (Fiken, QuickBooks, local solutions), differentiation clear                     |
| 2026-02-19 | 3    | PASS     | Tech stack chosen — Next.js + Express + PostgreSQL (proven, scalable)                                  |
| 2026-02-20 | 4    | PASS     | PRD complete — all features mapped to schema, acceptance criteria defined                              |
| 2026-02-20 | 5    | PASS     | Schema validated — 15 models cover all PRD features, double-entry enforced, NUMERIC(19,4) for money    |
| 2026-02-20 | 6    | PASS     | Design validated — 10 pages implemented, design system consistent, responsive                          |
| 2026-02-20 | 7    | PASS     | Regulatory validated — All 3 countries researched, no blocking issues, 2 MEDIUM items not MVP blockers |
| 2026-02-20 | 8    | PASS     | CEO approval granted — Backend foundation implemented, 4/50 endpoints live, development started        |

## Notes

- **Backend development started (2026-02-20)** — Authentication system complete, 46 endpoints remaining
- **Frontend is prototype** — Still using mock data. Backend connection pending full API implementation.
- **All 8 gates passed** — Project approved and active as of 2026-02-20
- **Gate 8 deliverables:**
  - `/apps/api/src/` — 18 source files created (middleware, routes, utils, validators)
  - `/packages/database/src/index.ts` — Prisma exports added
  - JWT authentication with access + refresh tokens
  - Rate limiting (5 req/min auth, 100 req/min general)
  - Organization-scoped multi-tenancy middleware ready
  - Error handling with consistent API format

## References

- PRD: ~/system/specs/bilko-prd.md
- Tech Stack: ~/system/specs/bilko-tech-stack.md
- Wireframes: ~/system/specs/bilko-wireframes.md
- Brand Identity: ~/system/specs/bilko-brand-identity.md
- Database Schema: packages/database/prisma/schema.prisma
- Frontend Code: apps/web/