P3: rename accounts, one set of period defaults, tax categories warn or refuse (defects 15, 16, 8)

books.rename_account; account names trimmed, bounded, refused when a sibling's or TIN-shaped; books.show refuses what its target ignores. A report asked for without dates covers this fiscal year so far, everywhere (one rule for tools, descriptions and the viewer; the IIF and CPA package keep their own dates). policy.require_tax_category warns or refuses; a Form 4797 gain is shown apart on every return. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
2026-10-21 10:41:24 -06:00
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+# A report asked for without dates covers this fiscal year so far.
+#
+# wanderbooks: P3 defect 16 (the report tools, books.show and the viewer
+# each read omitted dates their own way); rules.md B-30; regression tests
+# `prop_period_defaults_resolve` (ledger-core tests/properties.rs),
+# `one_default_period_everywhere_defect_16` (ledger-mcp
+# tests/mcp_stdio.rs), `show_sends_the_dates_it_names_defect_16` and
+# `show_refuses_start_after_end_defect_15` (ledger-mcp tests/oracle_mcp.rs).
+#
+# Expected values (bookspec/README.md): `period` gives the dates a period
+# report asked with these dates covers, `day` the day a report as of a day
+# is made as of, `calendar_year` the year a calendar-year count counts,
+# each by the one rule on `today`; a query that omits a date resolves it
+# by the same rule. The amounts fall one to a fiscal year (July to June),
+# so each period's figures show which period it was.
+
+id = "default-period-fiscal-year-to-date"
+title = "A report asked for without dates covers this fiscal year so far"
+rule = "A period report whose end is omitted MUST end today, in the company's time zone, and one whose start is omitted MUST start on the first day of the fiscal year that holds its end; a start after the end, given or derived, MUST be refused, never swapped. A report as of a day whose day is omitted MUST be as of today, and a count by calendar year whose year is omitted MUST count this calendar year."
+status = "CHOICE"
+sources = [
+  "IRS Publication 538 (Rev. January 2022), Tax year: \"A tax year is an annual accounting period for keeping records and reporting income and expenses.\" (the period: AUTHORITY; docs/spec/sources/irs-periods-and-methods.md)",
+  "26 U.S.C. §6041(a), \"in any calendar year\"; §6041A(a)(2), \"during such calendar year\" (the calendar-year counts: AUTHORITY; docs/spec/sources/irs-1099-thresholds.md)",
+  "DECISION, the owner, 2026-10-20 (wanderbooks plan/served.md P3, \"Settled in design\"): the fiscal year to date as the default, everywhere; no authority says what omitted dates mean (wanderbooks docs/spec/rules.md B-30)",
+]
+tags = ["periods", "reports", "defaults", "fiscal-year"]
+
+[setup]
+currency = "USD"
+fiscal_year_start = "07-01"
+basis = "accrual"
+rounding = "half-even"
+today = "2026-10-20"
+
+[[setup.accounts]]
+code = "1000"
+name = "Cash"
+type = "asset"
+
+[[setup.accounts]]
+code = "3000"
+name = "Capital"
+type = "equity"
+
+[[setup.accounts]]
+code = "4000"
+name = "Sales"
+type = "revenue"
+
+[[setup.accounts]]
+code = "6000"
+name = "Software"
+type = "expense"
+
+# Entry 1: in the fiscal year July 2024 to June 2025.
+[[events]]
+date = "2025-03-15"
+description = "Capital contributed"
+lines = [
+  { account = "1000", side = "debit", amount = "500.00" },
+  { account = "3000", side = "credit", amount = "500.00" },
+]
+
+# Entries 2 and 3: in the fiscal year July 2025 to June 2026.
+[[events]]
+date = "2025-09-10"
+description = "Sale"
+lines = [
+  { account = "1000", side = "debit", amount = "120.00" },
+  { account = "4000", side = "credit", amount = "120.00" },
+]
+
+[[events]]
+date = "2026-02-01"
+description = "Software"
+lines = [
+  { account = "6000", side = "debit", amount = "20.00" },
+  { account = "1000", side = "credit", amount = "20.00" },
+]
+
+# Entry 4: in the fiscal year that holds today, July 2026 to June 2027.
+[[events]]
+date = "2026-08-03"
+description = "Sale"
+lines = [
+  { account = "1000", side = "debit", amount = "7.00" },
+  { account = "4000", side = "credit", amount = "7.00" },
+]
+
+# Both dates omitted: the fiscal year that holds today, through today.
+[[expect]]
+query = "period"
+values = { from = "2026-07-01", to = "2026-10-20" }
+
+[[expect]]
+query = "profit_and_loss"
+values = { "4000" = "7.00", "6000" = "0.00", net_income = "7.00" }
+
+# Only an end: the fiscal year that holds the end, through it (never the
+# first entry's day, never the fiscal year of today).
+[[expect]]
+query = "period"
+to = "2026-03-31"
+values = { from = "2025-07-01", to = "2026-03-31" }
+
+[[expect]]
+query = "profit_and_loss"
+to = "2026-03-31"
+values = { "4000" = "120.00", "6000" = "20.00", net_income = "100.00" }
+
+# Only a start: through today.
+[[expect]]
+query = "period"
+from = "2025-01-01"
+values = { from = "2025-01-01", to = "2026-10-20" }
+
+[[expect]]
+query = "profit_and_loss"
+from = "2025-01-01"
+values = { "4000" = "127.00", "6000" = "20.00", net_income = "107.00" }
+
+# A one-day period is a period.
+[[expect]]
+query = "period"
+from = "2025-09-10"
+to = "2025-09-10"
+values = { from = "2025-09-10", to = "2025-09-10" }
+
+# A start after the end is refused, never swapped.
+[[expect]]
+query = "period"
+from = "2026-12-31"
+to = "2026-01-01"
+refused = "end_before_start"
+
+# Only a start, after today: the end an omitted end means is today, so the
+# period would end before it starts. Refused, never swapped.
+[[expect]]
+query = "period"
+from = "2027-01-01"
+refused = "start_after_today"
+
+# A report as of a day: today.
+[[expect]]
+query = "day"
+values = { as_of = "2026-10-20" }
+
+[[expect]]
+query = "trial_balance"
+values = { "1000" = "607.00", "3000" = "-500.00", "4000" = "-127.00", "6000" = "20.00" }
+
+# A count by calendar year: this calendar year, not the fiscal one.
+[[expect]]
+query = "calendar_year"
+values = { year = "2026" }
+
+# The calendar's first fiscal year: a July year holding a day early in
+# year 1 began in year 0, outside the calendar; it starts on the
+# calendar's first day.
+[[expect]]
+query = "period"
+to = "0001-03-01"
+values = { from = "0001-01-01", to = "0001-03-01" }
@@ -0,0 +1,149 @@
+# Renaming an account changes its label, never an amount.
+#
+# wanderbooks: P3 defect 15 (an account could not be renamed); rules.md
+# B-8, B-31; regression tests `rename_account_changes_only_the_name_defect_15`
+# and `prop_rename_changes_no_figure` (ledger-store tests/store.rs),
+# `rename_account_end_to_end_defect_15` (ledger-mcp tests/mcp_stdio.rs).
+# The journal's record of the old name beside the new (`account.renamed`)
+# is the store's, checked there.
+#
+# Expected values (bookspec/README.md): the same trial balance before the
+# rename (`after = 2`) and after it; `account_names` gives each account's
+# name as every report prints it, past periods included; each
+# `rename_account` is tried on a copy of the books, after the rename.
+
+id = "rename-changes-no-amount"
+title = "Renaming an account changes its label, never an amount"
+rule = "Entries name accounts by identity, not by name, so renaming an account MUST change no posted entry, line, balance or statement amount, and every report, past periods included, MUST print the new name. A new name MUST be refused when it is blank, the name the account has, one another account under the same parent has (ignoring capitals and surrounding space), one that holds a run of nine digits, or not one line of at most 200 characters."
+status = "AUTHORITY"
+sources = [
+  "Pacioli, Summa de arithmetica (1494), ch. 36: \"You should not write backward, but always forward\" (posted is forever: AUTHORITY; docs/spec/sources/pacioli-1494.md)",
+  "Rev. Proc. 98-25 §5.01: \"the relationship (i.e., audit trail): (a) between the total of the amounts in the taxpayer's machine-sensible records by account and the account totals in the taxpayer's books\" (an amount never moves with a name: AUTHORITY; docs/spec/sources/irs-records.md)",
+  "Intuit IIF Import Kit, !ACCNT: accounts are identified by NAME, so two siblings of one name would be one account in QuickBooks (CONVENTION; docs/spec/sources/intuit-iif.md)",
+  "DECISION, the owner, 2026-10-20 (wanderbooks plan/served.md P3, \"Settled in design\"): the name rules (wanderbooks docs/spec/rules.md B-31)",
+]
+tags = ["chart", "rename", "audit-trail", "posted-is-forever"]
+
+[setup]
+currency = "USD"
+fiscal_year_start = "01-01"
+basis = "accrual"
+rounding = "half-even"
+
+[[setup.accounts]]
+code = "1000"
+name = "Cash"
+type = "asset"
+
+[[setup.accounts]]
+code = "3000"
+name = "Capital"
+type = "equity"
+
+[[setup.accounts]]
+code = "6000"
+name = "Operating"
+type = "expense"
+header = true
+
+[[setup.accounts]]
+code = "6150"
+name = "Software"
+type = "expense"
+parent = "6000"
+
+[[setup.accounts]]
+code = "6160"
+name = "Hosting"
+type = "expense"
+parent = "6000"
+
+# Entry 1.
+[[events]]
+date = "2025-11-04"
+description = "Capital contributed"
+lines = [
+  { account = "1000", side = "debit", amount = "800.00" },
+  { account = "3000", side = "credit", amount = "800.00" },
+]
+
+# Entry 2: posted to 6150 under its old name.
+[[events]]
+date = "2025-11-20"
+description = "Software"
+lines = [
+  { account = "6150", side = "debit", amount = "29.00" },
+  { account = "1000", side = "credit", amount = "29.00" },
+]
+
+# After entry 2, the owner renames 6150.
+[[changes]]
+after = 2
+rename = { code = "6150", name = "Software subscriptions" }
+
+# Before the rename.
+[[expect]]
+query = "account_names"
+after = 2
+values = { "1000" = "Cash", "3000" = "Capital", "6000" = "Operating", "6150" = "Software", "6160" = "Hosting" }
+
+[[expect]]
+query = "trial_balance"
+as_of = "2025-11-30"
+after = 2
+values = { "1000" = "771.00", "3000" = "-800.00", "6000" = "0.00", "6150" = "29.00", "6160" = "0.00" }
+
+# After it: every amount as before; the new name, past periods included.
+[[expect]]
+query = "account_names"
+values = { "1000" = "Cash", "3000" = "Capital", "6000" = "Operating", "6150" = "Software subscriptions", "6160" = "Hosting" }
+
+[[expect]]
+query = "trial_balance"
+as_of = "2025-11-30"
+values = { "1000" = "771.00", "3000" = "-800.00", "6000" = "0.00", "6150" = "29.00", "6160" = "0.00" }
+
+[[expect]]
+query = "profit_and_loss"
+from = "2025-11-01"
+to = "2025-11-30"
+values = { "6000" = "0.00", "6150" = "29.00", "6160" = "0.00", net_income = "-29.00" }
+
+# Refused, changing nothing.
+[[expect]]
+query = "rename_account"
+code = "6150"
+name = " "
+refused = "blank"
+
+[[expect]]
+query = "rename_account"
+code = "6150"
+name = " Software subscriptions "
+refused = "unchanged"
+
+[[expect]]
+query = "rename_account"
+code = "6150"
+name = "HOSTING"
+refused = "sibling_has_it"
+
+[[expect]]
+query = "rename_account"
+code = "6150"
+name = "Card 123456789"
+refused = "holds_a_tin"
+
+[[expect]]
+query = "rename_account"
+code = "6150"
+name = "Software\nsubscriptions"
+refused = "not_one_line"
+
+# A name an account under another parent has is no sibling's: accepted,
+# moving no amount.
+[[expect]]
+query = "rename_account"
+code = "6150"
+name = "Cash"
+accepted = true
@@ -0,0 +1,128 @@
+# Every revenue and expense account maps to a line of the return.
+#
+# wanderbooks: P3 defect 8 (an account made without a tax category went
+# unnoticed); rules.md B-32; regression tests
+# `add_account_warns_without_tax_category_defect_8` and
+# `require_tax_category_refuses_defect_8` (ledger-mcp
+# tests/spec_tax_policy.rs), `prop_tax_policy_refuses_exactly` (ledger-store
+# tests/store.rs), `needs_attention_flags_every_uncategorized_pl_account_defect_8`
+# (ledger-gui tests/view_model.rs).
+#
+# Expected values (bookspec/README.md): `uncategorized_accounts` lists
+# every account that needs a category and has none, by code; each command
+# is tried on a copy of the books under the policy in force when it is
+# asked: `warn` (the default) after entry 1, `refuse` from then on.
+
+id = "tax-category-required"
+title = "Every revenue and expense account maps to a line of the return"
+rule = "A revenue or expense account that is not a header MUST have a tax category, its link to a line of the income tax return, and every such account without one MUST be listed for the human, with activity or not. By default an account created without one is created (and listed); a company MAY refuse to create such an account without one, or to clear one it has. The accounts the books create for a bill, an invoice or a payroll run MUST NOT be refused: they are listed instead."
+status = "CHOICE"
+sources = [
+  "IRS Publication 583 (Rev. December 2024): \"Your books must show your gross income, as well as your deductions and credits.\" (why it matters: AUTHORITY; docs/spec/sources/irs-records.md)",
+  "Rev. Proc. 98-25 §5.01: the relationship \"between the total of the amounts in the taxpayer's machine-sensible records by account and the taxpayer's return\" (AUTHORITY; docs/spec/sources/irs-records.md)",
+  "IRS Publication 583: \"Except in a few cases, the law does not require any specific kind of records.\" (so warn or refuse is the company's choice; docs/spec/sources/irs-records.md)",
+  "DECISION, the owner, 2026-10-20 (wanderbooks plan/served.md P3, \"Settled in design\"): warn by default, header accounts exempt (wanderbooks docs/spec/rules.md B-32)",
+]
+tags = ["tax", "chart", "policy"]
+
+[setup]
+currency = "USD"
+fiscal_year_start = "01-01"
+basis = "accrual"
+rounding = "half-even"
+
+[[setup.accounts]]
+code = "1000"
+name = "Cash"
+type = "asset"
+
+[[setup.accounts]]
+code = "4000"
+name = "Sales"
+type = "revenue"
+tax_category = "gross_receipts"
+
+[[setup.accounts]]
+code = "6000"
+name = "Operating"
+type = "expense"
+header = true
+
+[[setup.accounts]]
+code = "6150"
+name = "Software"
+type = "expense"
+parent = "6000"
+
+[[setup.accounts]]
+code = "6160"
+name = "Hosting"
+type = "expense"
+parent = "6000"
+
+# Entry 1: Hosting used in the year before; Software never.
+[[events]]
+date = "2025-06-01"
+description = "Hosting"
+lines = [
+  { account = "6160", side = "debit", amount = "12.00" },
+  { account = "1000", side = "credit", amount = "12.00" },
+]
+
+# Entry 2, under refuse: a bill, whose expense account (General Expenses,
+# 6999) the books create without a category, never refused.
+[[events]]
+date = "2026-02-01"
+description = "Hosting, billed"
+bill = { vendor = "Example Hosting Co", amount = "42.00" }
+
+# After entry 1 (and its expectations), the company turns to refuse.
+[[changes]]
+after = 1
+require_tax_category = "refuse"
+
+# Under warn: every account without a category listed, active or not
+# (the header needs none); one created without one is created.
+[[expect]]
+query = "uncategorized_accounts"
+after = 1
+values = ["6150 Software", "6160 Hosting"]
+
+[[expect]]
+query = "add_account"
+after = 1
+account = { code = "6170", name = "Domains", type = "expense" }
+accepted = true
+
+# Under refuse: refused without one, created with one; a header needs
+# none; a needed category can't be cleared, but can be set; the accounts
+# made earlier stay as they are, and the bill's is listed.
+[[expect]]
+query = "add_account"
+account = { code = "6180", name = "Postage", type = "expense" }
+refused = "tax_category_required"
+
+[[expect]]
+query = "add_account"
+account = { code = "6180", name = "Postage", type = "expense", tax_category = "office_expense" }
+accepted = true
+
+[[expect]]
+query = "add_account"
+account = { code = "6900", name = "Other", type = "expense", header = true }
+accepted = true
+
+[[expect]]
+query = "set_tax_category"
+code = "4000"
+refused = "tax_category_required"
+
+[[expect]]
+query = "set_tax_category"
+code = "6150"
+category = "other_deductions"
+accepted = true
+
+[[expect]]
+query = "uncategorized_accounts"
+values = ["6150 Software", "6160 Hosting", "6999 General Expenses"]