diff --git a/supabase/migrations/20260807002000_reporting_view_fixes.sql b/supabase/migrations/20260807002000_reporting_view_fixes.sql
index 297fd65..404f784 100644
--- a/supabase/migrations/20260807002000_reporting_view_fixes.sql
+++ b/supabase/migrations/20260807002000_reporting_view_fixes.sql
@@ -23,6 +23,22 @@ $$;
 
 GRANT EXECUTE ON FUNCTION public.is_service_context() TO authenticated;
 
+-- ============================================================================
+-- 1. A billing administrator could not read their own receivables report
+-- ============================================================================
+--
+-- v_billing_detail joined public.students purely to build a display name, but
+-- can_access_student() admits org admins, auditors, parents, a student's own
+-- teacher and campus staff — and NOT billing admins, even though the invoices
+-- policy grants them every invoice in the organisation. The inner join then
+-- dropped every row, so the receivables report came back empty for exactly the
+-- role that exists to run it, with no error to explain why.
+--
+-- The tempting fix is to add is_billing_admin() to can_access_student(). That
+-- would also hand finance staff allergies, chronic_conditions, special_needs,
+-- disciplinary_history, custody_agreement and primary_physician, which they
+-- have no business reading. So the name is resolved on its own instead, and
+-- student row access is left exactly as it was.
 CREATE OR REPLACE FUNCTION public.student_display_name(_student UUID)
 RETURNS TEXT
 LANGUAGE sql STABLE SECURITY DEFINER SET search_path = public AS $$