Document why (if still appropriate) the following is specced
Created by: eileenmcnaughton
"IPN payment processors processing a contribution do NOT create civicrm_financial_item, civicrm_financial_trxn, or civicrm_entity_financial_trxn records at the time the transaction is posted to the payment processor. They are only created at the time of the IPN call back."
https://wiki.civicrm.org/confluence/display/CRM/CiviAccounts+Data+Flow
It's unclear from the document why we would not do the same things for Payment Processor & non payment processor payments. Historically the code treated the 2 very differently but in the real world the distinction has become very grey. If there is a good reason we should document it. Otherwise I suspect we have already started to 'leak' in the direction of treating them the same.
@JoeMurray @monishdeb @pradpnayak @kcristiano