diff --git a/README.md b/README.md
index 645c5c945..93a0ae94f 100644
--- a/README.md
+++ b/README.md
@@ -332,6 +332,7 @@ This can be achieved doing the following:
   - `db/migrate/20150604131525_add_meta_data_to_notifications.rb` is using [jsonb](https://www.postgresql.org/docs/9.4/static/datatype-json.html), a PostgreSQL 9.4+ datatype.
   - `db/migrate/20160915105234_add_transformation_to_o_auth2_mapping.rb` is using [jsonb](https://www.postgresql.org/docs/9.4/static/datatype-json.html), a PostgreSQL 9.4+ datatype.
   - `db/migrate/20181217103441_migrate_settings_value_to_history_values.rb` is using `SELECT DISTINCT ON`.
+  - `db/migrate/20190107111749_protect_accounting_periods.rb` is using `CREATE RULE` and `DROP RULE`.
 - If you intend to contribute to the project code, you will need to run the test suite with `rake test`.
   This also requires your user to have the _SUPERUSER_ role.
   Please see the [known issues](#known-issues) section for more information about this.
diff --git a/app/assets/javascripts/services/accounting_period.js b/app/assets/javascripts/services/accounting_period.js
new file mode 100644
index 000000000..b5a92433b
--- /dev/null
+++ b/app/assets/javascripts/services/accounting_period.js
@@ -0,0 +1,12 @@
+'use strict';
+
+Application.Services.factory('AccountingPeriod', ['$resource', function ($resource) {
+  return $resource('/api/accounting_period/:id',
+    { id: '@id' }, {
+      lastClosingEnd: {
+        method: 'GET',
+        url: '/api/accounting_period/last_closing_end'
+      }
+    }
+  );
+}]);
diff --git a/app/models/accounting_period.rb b/app/models/accounting_period.rb
new file mode 100644
index 000000000..824e5e3f4
--- /dev/null
+++ b/app/models/accounting_period.rb
@@ -0,0 +1,8 @@
+class AccountingPeriod < ActiveRecord::Base
+  before_destroy { false }
+  before_update { false }
+
+  def delete
+    false
+  end
+end
diff --git a/db/migrate/20190107103632_create_accounting_periods.rb b/db/migrate/20190107103632_create_accounting_periods.rb
new file mode 100644
index 000000000..32dd47a33
--- /dev/null
+++ b/db/migrate/20190107103632_create_accounting_periods.rb
@@ -0,0 +1,15 @@
+class CreateAccountingPeriods < ActiveRecord::Migration
+  def change
+    create_table :accounting_periods do |t|
+      t.date :start_at
+      t.date :end_at
+      t.datetime :closed_at
+      t.integer :closed_by
+
+      t.timestamps null: false
+    end
+
+    add_foreign_key :accounting_periods, :users, column: :closed_by, primary_key: :id
+
+  end
+end
diff --git a/db/migrate/20190107111749_protect_accounting_periods.rb b/db/migrate/20190107111749_protect_accounting_periods.rb
new file mode 100644
index 000000000..3bc97965b
--- /dev/null
+++ b/db/migrate/20190107111749_protect_accounting_periods.rb
@@ -0,0 +1,13 @@
+class ProtectAccountingPeriods < ActiveRecord::Migration
+
+  # PostgreSQL only
+  def up
+    execute('CREATE RULE accounting_periods_del_protect AS ON DELETE TO accounting_periods DO INSTEAD NOTHING;')
+    execute('CREATE RULE accounting_periods_upd_protect AS ON UPDATE TO accounting_periods DO INSTEAD NOTHING;')
+  end
+
+  def down
+    execute('DROP RULE IF EXISTS accounting_periods_del_protect ON accounting_periods;')
+    execute('DROP RULE IF EXISTS accounting_periods_upd_protect ON accounting_periods;')
+  end
+end
diff --git a/db/schema.rb b/db/schema.rb
index 3687c8c06..403316d9a 100644
--- a/db/schema.rb
+++ b/db/schema.rb
@@ -11,7 +11,7 @@
 #
 # It's strongly recommended that you check this file into your version control system.
 
-ActiveRecord::Schema.define(version: 20181217110454) do
+ActiveRecord::Schema.define(version: 20190107111749) do
 
   # These are extensions that must be enabled in order to support this database
   enable_extension "plpgsql"
@@ -31,6 +31,15 @@ ActiveRecord::Schema.define(version: 20181217110454) do
 
   add_index "abuses", ["signaled_type", "signaled_id"], name: "index_abuses_on_signaled_type_and_signaled_id", using: :btree
 
+  create_table "accounting_periods", force: :cascade do |t|
+    t.date     "start_at"
+    t.date     "end_at"
+    t.datetime "closed_at"
+    t.integer  "closed_by"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+  end
+
   create_table "addresses", force: :cascade do |t|
     t.string   "address",        limit: 255
     t.string   "street_number",  limit: 255
@@ -856,6 +865,7 @@ ActiveRecord::Schema.define(version: 20181217110454) do
 
   add_index "wallets", ["user_id"], name: "index_wallets_on_user_id", using: :btree
 
+  add_foreign_key "accounting_periods", "users", column: "closed_by"
   add_foreign_key "availability_tags", "availabilities"
   add_foreign_key "availability_tags", "tags"
   add_foreign_key "event_price_categories", "events"
diff --git a/test/fixtures/accounting_periods.yml b/test/fixtures/accounting_periods.yml
new file mode 100644
index 000000000..473afb877
--- /dev/null
+++ b/test/fixtures/accounting_periods.yml
@@ -0,0 +1,13 @@
+# Read about fixtures at http://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
+
+twothousandsseventeen:
+  start_at: 2017-01-01
+  end_at: 2017-12-31
+  closed_at: 2018-01-04 18:12:07
+  closed_by:
+
+twothousandseighteen:
+  start_at: 2018-01-01
+  end_at: 2018-12-31
+  closed_at: 2019-01-07 11:36:32
+  closed_by:
diff --git a/test/models/accounting_period_test.rb b/test/models/accounting_period_test.rb
new file mode 100644
index 000000000..c797cea83
--- /dev/null
+++ b/test/models/accounting_period_test.rb
@@ -0,0 +1,7 @@
+require 'test_helper'
+
+class AccountingPeriodTest < ActiveSupport::TestCase
+  # test "the truth" do
+  #   assert true
+  # end
+end