Close a period and return it — accountant. Consequential, and forward-only.

The same close as POST …/gl/periods/{period_id}/close-run (gl_period_close_run), which carries the full contract — read it there. The two differ only in what they return: this one the period, that one the close-run row.

In short: the default new_status=closed (and year_closed) stops the period accepting postings entirely, including documents ingested later and dated inside it. Undoing that takes an explicit, reason-required reopen (reopen_gl_period, recorded in the close-run ledger — ZET-161); it never happens as a side effect. new_status=soft_closed signals the period is finished while still accepting postings. Leftover draft entries refuse any close of an open or soft-closed period, a soft close included. Close when the period's work is actually done, never to mark a job done.

409 conflict.closeRequiredItemsOpen while the period's close to-do list holds required work; pass acknowledge: {"codes": […], "reason": "…", "accounts": {code: [params.accounts…]}} to close over it (an item naming accounts is covered only for those listed). Identical to …/close-run in every respect but the response body.