feat(bookspec): the checker crate, the Engine trait and the runner (P13)
bookspec is a specification first: every rule normative and sourced,
every rule demonstrated by concrete examples, and any accounting engine
checked against them through one interface (D-34). This moves the
examples' schema out of the test that happened to parse them and makes
the interface explicit.
- `bookspec/checker` (its own workspace, inside this repository until
the harness is stable): `Example`, `Setup`, `Event`, `Expect`, `Query`,
`Refusal` and the TOML parser, every structure `deny_unknown_fields`,
with `Example::from_toml` checking the cross-field shape (closed lists,
exact decimal amounts, dates, one event kind, `reverses` counting from
1, the shares summing to 1, commands accepted or refused and not both).
- `Engine` (`load`, `apply`, `query`, `claims`) and `Refusal { rule,
reason }`; the refusal's rule is the bookspec identifier, so a refusal
names the rule it belongs to. `Claims` also carries the option an
engine picks for a CHOICE rule.
- `bookspec/runner` drives any `Engine` through the examples and reports
per rule: pass, fail, not claimed. It compares the answer itself; an
engine is never asked whether it agrees with itself.
- `crates/ledger-core/tests/bookspec.rs` is the wanderbooks adapter over
`Store`: the loader parses through the checker, its own checks are
unchanged, and the new `the_runner_reports_every_claimed_rule_green`
runs all 56 examples through the trait. The IIF appendix is answered
through `ledger_package::export_iif`, the code its own test checks.
- `just check` runs the bookspec workspace's fmt, clippy, rustdoc and
tests too, so an example cannot rot (D-34, Z-17).
The plan's trait has four methods and no path for an example's
`[[changes]]` (a rename, the policy, an asset correction), which post no
entry: `change` is the fifth, required so an engine cannot skip those
examples silently. This is reported to the EM as the one departure.
One money rule holds here too: an answer's figures are exact decimal
strings, never JSON numbers, so no engine can round a cent through a
float.
This commit is contained in:
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|
source = "registry+https://github.com/rust-lang/crates.io-index"
|
||||||
|
checksum = "23b97319f7b8343df12cc98938e5c3eb436064524c8d2b4e30a1d3a36eecdf81"
|
||||||
|
dependencies = [
|
||||||
|
"memchr",
|
||||||
|
]
|
||||||
|
|
||||||
|
[[package]]
|
||||||
|
name = "wit-bindgen"
|
||||||
|
version = "0.57.1"
|
||||||
|
source = "registry+https://github.com/rust-lang/crates.io-index"
|
||||||
|
checksum = "1ebf944e87a7c253233ad6766e082e3cd714b5d03812acc24c318f549614536e"
|
||||||
|
|
||||||
|
[[package]]
|
||||||
|
name = "zerocopy"
|
||||||
|
version = "0.8.63"
|
||||||
|
source = "registry+https://github.com/rust-lang/crates.io-index"
|
||||||
|
checksum = "e5fe1f8f1b06191a00962174c61aa5005e0bb391a6d80d07e24d115c01a92ed8"
|
||||||
|
dependencies = [
|
||||||
|
"zerocopy-derive",
|
||||||
|
]
|
||||||
|
|
||||||
|
[[package]]
|
||||||
|
name = "zerocopy-derive"
|
||||||
|
version = "0.8.63"
|
||||||
|
source = "registry+https://github.com/rust-lang/crates.io-index"
|
||||||
|
checksum = "863ad3ac83293fb4d740aedbfdc9240dd8d1a50c1099acd76ce80ce7c7230c7f"
|
||||||
|
dependencies = [
|
||||||
|
"proc-macro2",
|
||||||
|
"quote",
|
||||||
|
"syn 2.0.119",
|
||||||
|
]
|
||||||
|
|
||||||
|
[[package]]
|
||||||
|
name = "zmij"
|
||||||
|
version = "1.0.23"
|
||||||
|
source = "registry+https://github.com/rust-lang/crates.io-index"
|
||||||
|
checksum = "29666d0abbfad1e3dc4dcf6144730dd3a3ab225bbbdac83319345b1b44ccfc1b"
|
||||||
+14
@@ -0,0 +1,14 @@
|
|||||||
|
# bookspec's own workspace, inside the wanderbooks repository until the
|
||||||
|
# specification and its harness are stable enough to move to their own
|
||||||
|
# repository (P13 step 6, D-34).
|
||||||
|
[workspace]
|
||||||
|
resolver = "2"
|
||||||
|
members = ["checker", "runner"]
|
||||||
|
|
||||||
|
[workspace.package]
|
||||||
|
edition = "2024"
|
||||||
|
license = "MIT OR Apache-2.0"
|
||||||
|
repository = "https://git.swaits.com/swaits/wanderbooks"
|
||||||
|
|
||||||
|
[workspace.lints.rust]
|
||||||
|
missing_docs = "warn"
|
||||||
@@ -0,0 +1,17 @@
|
|||||||
|
[package]
|
||||||
|
name = "bookspec-checker"
|
||||||
|
version = "0.1.0"
|
||||||
|
edition.workspace = true
|
||||||
|
license.workspace = true
|
||||||
|
repository.workspace = true
|
||||||
|
description = "bookspec's example schema, its rule identifiers and the Engine trait an accounting engine implements."
|
||||||
|
|
||||||
|
[dependencies]
|
||||||
|
serde = { version = "1", features = ["derive"] }
|
||||||
|
serde_json = "1"
|
||||||
|
toml = "1"
|
||||||
|
rust_decimal = "1"
|
||||||
|
chrono = { version = "0.4", features = ["serde"] }
|
||||||
|
|
||||||
|
[lints]
|
||||||
|
workspace = true
|
||||||
@@ -0,0 +1,224 @@
|
|||||||
|
//! The interface an accounting engine implements to be checked against
|
||||||
|
//! bookspec (`plan/served.md` P13, D-34).
|
||||||
|
//!
|
||||||
|
//! bookspec is a specification first: its examples are the concrete cases
|
||||||
|
//! (`bookspec/examples/*.toml`), its rule identifiers the normative rules
|
||||||
|
//! (`BS-<area>-<n>`), and this trait the only thing an engine has to
|
||||||
|
//! provide for the runner to check it. The engine's answers are compared
|
||||||
|
//! with the examples' expected values by the runner; an engine is never
|
||||||
|
//! asked whether it agrees with itself.
|
||||||
|
|
||||||
|
use std::collections::{BTreeMap, BTreeSet};
|
||||||
|
use std::fmt;
|
||||||
|
use std::str::FromStr;
|
||||||
|
|
||||||
|
use crate::rules::{Area, Rule, rule_for_id, rule_for_refusal};
|
||||||
|
use crate::schema::{ChangeSpec, Event, Query, Setup};
|
||||||
|
|
||||||
|
/// A bookspec rule identifier: `BS-<area>-<n>` (e.g. `BS-entry-1`).
|
||||||
|
///
|
||||||
|
/// The areas are the specification's subjects (`Area`), and `n` counts
|
||||||
|
/// from 1 within an area. The catalogue in [`mod@crate::rules`] is the list of
|
||||||
|
/// every identifier the specification states; an identifier that is not in
|
||||||
|
/// it is a typo, not a rule.
|
||||||
|
#[derive(Clone, Debug, PartialEq, Eq, PartialOrd, Ord, Hash)]
|
||||||
|
pub struct RuleId(String);
|
||||||
|
|
||||||
|
/// Why a string is not a bookspec rule identifier.
|
||||||
|
#[derive(Clone, Debug, PartialEq, Eq)]
|
||||||
|
pub struct RuleIdError {
|
||||||
|
what: String,
|
||||||
|
}
|
||||||
|
|
||||||
|
impl fmt::Display for RuleIdError {
|
||||||
|
fn fmt(&self, f: &mut fmt::Formatter<'_>) -> fmt::Result {
|
||||||
|
write!(f, "{}", self.what)
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
impl std::error::Error for RuleIdError {}
|
||||||
|
|
||||||
|
impl RuleId {
|
||||||
|
/// The identifier of area `area`, rule number `n` (counting from 1).
|
||||||
|
pub fn new(area: Area, n: u32) -> Self {
|
||||||
|
assert!(n >= 1, "bookspec rule numbers count from 1");
|
||||||
|
Self(format!("BS-{}-{n}", area.key()))
|
||||||
|
}
|
||||||
|
|
||||||
|
/// Parse `BS-<area>-<n>`, refusing an unknown area, a missing or
|
||||||
|
/// non-numeric number, and a number that is zero or written with a
|
||||||
|
/// leading zero (one spelling per rule).
|
||||||
|
pub fn parse(s: &str) -> Result<Self, RuleIdError> {
|
||||||
|
let rest = s.strip_prefix("BS-").ok_or_else(|| RuleIdError {
|
||||||
|
what: format!("{s:?} is no bookspec rule id (BS-<area>-<n>)"),
|
||||||
|
})?;
|
||||||
|
let (area, n) = rest.rsplit_once('-').ok_or_else(|| RuleIdError {
|
||||||
|
what: format!("{s:?} is no bookspec rule id (BS-<area>-<n>)"),
|
||||||
|
})?;
|
||||||
|
let area = Area::parse(area).ok_or_else(|| RuleIdError {
|
||||||
|
what: format!("{s:?}: {:?} is no bookspec area", area),
|
||||||
|
})?;
|
||||||
|
if n.is_empty() || !n.bytes().all(|b| b.is_ascii_digit()) {
|
||||||
|
return Err(RuleIdError {
|
||||||
|
what: format!("{s:?}: {n:?} is no rule number"),
|
||||||
|
});
|
||||||
|
}
|
||||||
|
if n.starts_with('0') {
|
||||||
|
return Err(RuleIdError {
|
||||||
|
what: format!("{s:?}: rule numbers count from 1, without a leading zero"),
|
||||||
|
});
|
||||||
|
}
|
||||||
|
let n: u32 = n.parse().map_err(|_| RuleIdError {
|
||||||
|
what: format!("{s:?}: {n:?} is no rule number"),
|
||||||
|
})?;
|
||||||
|
if n == 0 {
|
||||||
|
return Err(RuleIdError {
|
||||||
|
what: format!("{s:?}: rule numbers count from 1"),
|
||||||
|
});
|
||||||
|
}
|
||||||
|
Ok(Self::new(area, n))
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The identifier as the specification writes it.
|
||||||
|
pub fn as_str(&self) -> &str {
|
||||||
|
&self.0
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The area it belongs to.
|
||||||
|
pub fn area(&self) -> Area {
|
||||||
|
// Constructed only by `new`/`parse`, both of which check the area.
|
||||||
|
Area::parse(self.0.split('-').nth(1).expect("a checked rule id"))
|
||||||
|
.expect("a checked rule id's area")
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The rule's entry in the catalogue, if the specification states it.
|
||||||
|
pub fn rule(&self) -> Option<&'static Rule> {
|
||||||
|
rule_for_id(self)
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
impl fmt::Display for RuleId {
|
||||||
|
fn fmt(&self, f: &mut fmt::Formatter<'_>) -> fmt::Result {
|
||||||
|
f.write_str(&self.0)
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
impl FromStr for RuleId {
|
||||||
|
type Err = RuleIdError;
|
||||||
|
|
||||||
|
fn from_str(s: &str) -> Result<Self, Self::Err> {
|
||||||
|
Self::parse(s)
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// An engine's refusal: the rule that refuses, and why in the example's
|
||||||
|
/// words (bookspec/README.md's refusal vocabulary, never an engine's own
|
||||||
|
/// message).
|
||||||
|
#[derive(Clone, Debug, PartialEq, Eq)]
|
||||||
|
pub struct Refusal {
|
||||||
|
/// The bookspec rule the refusal belongs to.
|
||||||
|
pub rule: RuleId,
|
||||||
|
/// What was refused, in the specification's words.
|
||||||
|
pub reason: String,
|
||||||
|
}
|
||||||
|
|
||||||
|
impl Refusal {
|
||||||
|
/// A refusal of `reason` under `rule`.
|
||||||
|
pub fn new(rule: RuleId, reason: impl Into<String>) -> Self {
|
||||||
|
Self {
|
||||||
|
rule,
|
||||||
|
reason: reason.into(),
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A refusal of `reason`, under the rule the specification assigns
|
||||||
|
/// that refusal (see [`rule_for_refusal`]); an unknown reason is a
|
||||||
|
/// specification defect, and the first rule of the ledger area is
|
||||||
|
/// named so the report still has an identifier to show.
|
||||||
|
pub fn of_reason(reason: impl Into<String>) -> Self {
|
||||||
|
let reason = reason.into();
|
||||||
|
let rule = rule_for_refusal(&reason)
|
||||||
|
.map(|r| r.id.clone())
|
||||||
|
.unwrap_or_else(|| RuleId::new(Area::Ledger, 1));
|
||||||
|
Self { rule, reason }
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// What an engine declares about itself: the rules it takes the
|
||||||
|
/// conformance test on, and the option it picks for each of the
|
||||||
|
/// specification's choices (`CHOICE`: the specification names the options,
|
||||||
|
/// an engine declares its pick; `plan/served.md` P13 step 3).
|
||||||
|
#[derive(Clone, Debug, Default, PartialEq, Eq)]
|
||||||
|
pub struct Claims {
|
||||||
|
/// The rule identifiers the engine claims.
|
||||||
|
pub rules: BTreeSet<RuleId>,
|
||||||
|
/// The choice rules whose option the engine picks, and the option.
|
||||||
|
pub choices: BTreeMap<RuleId, String>,
|
||||||
|
}
|
||||||
|
|
||||||
|
impl Claims {
|
||||||
|
/// The claims of an engine that claims `rules`, with no choices.
|
||||||
|
pub fn new(rules: impl IntoIterator<Item = RuleId>) -> Self {
|
||||||
|
Self {
|
||||||
|
rules: rules.into_iter().collect(),
|
||||||
|
choices: BTreeMap::new(),
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// True when `rule` is claimed.
|
||||||
|
pub fn claims(&self, rule: &RuleId) -> bool {
|
||||||
|
self.rules.contains(rule)
|
||||||
|
}
|
||||||
|
|
||||||
|
/// Declare the option this engine picks for `rule`.
|
||||||
|
pub fn with_choice(mut self, rule: RuleId, option: impl Into<String>) -> Self {
|
||||||
|
self.choices.insert(rule, option.into());
|
||||||
|
self
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The option this engine picks for `rule`, if it declares one.
|
||||||
|
pub fn choice(&self, rule: &RuleId) -> Option<&str> {
|
||||||
|
self.choices.get(rule).map(String::as_str)
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// An accounting engine, as bookspec checks it.
|
||||||
|
///
|
||||||
|
/// The four methods are the plan's (`plan/served.md` 8.2 P13 step 2); the
|
||||||
|
/// fifth, [`Engine::change`], is the one departure: an example's
|
||||||
|
/// `[[changes]]` (a rename, the tax-category policy, an asset correction)
|
||||||
|
/// posts no entry, so it is neither a setup nor an event, and the plan's
|
||||||
|
/// four methods have no path for it. It is required, never defaulted, so
|
||||||
|
/// an engine cannot silently skip the examples that use one.
|
||||||
|
pub trait Engine {
|
||||||
|
/// Set the books up: the chart, the fixed assets, the schedules, the
|
||||||
|
/// parties, the members, the payees and their dated decisions, the
|
||||||
|
/// payment methods and the projects.
|
||||||
|
fn load(&mut self, setup: &Setup) -> Result<(), Refusal>;
|
||||||
|
|
||||||
|
/// Apply one event: an entry, a reversal, a close, a bill, an invoice,
|
||||||
|
/// a depreciation run, a disposal, a schedules run or a schedule's
|
||||||
|
/// registration. An event the engine refuses leaves the books as they
|
||||||
|
/// were.
|
||||||
|
fn apply(&mut self, event: &Event) -> Result<(), Refusal>;
|
||||||
|
|
||||||
|
/// Answer one query with the engine's own figures. A figure is an
|
||||||
|
/// exact decimal string (never a JSON number: no engine may round a
|
||||||
|
/// cent through a float), a date is `YYYY-MM-DD`, and a format
|
||||||
|
/// query's value is its lines or rows. A query the engine refuses
|
||||||
|
/// (a period the rule refuses, a command it refuses) is an
|
||||||
|
/// [`Err`].
|
||||||
|
fn query(&self, q: &Query) -> Result<serde_json::Value, Refusal>;
|
||||||
|
|
||||||
|
/// The rules and choices this engine declares.
|
||||||
|
fn claims(&self) -> Claims;
|
||||||
|
|
||||||
|
/// Apply one change that posts no entry (a `[[changes]]` entry).
|
||||||
|
fn change(&mut self, change: &ChangeSpec) -> Result<(), Refusal>;
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The refusal an engine reports for an error it has no example-word
|
||||||
|
/// reason for: the reason as given, under `fallback`.
|
||||||
|
pub fn fallback_refusal(fallback: RuleId, reason: impl Into<String>) -> Refusal {
|
||||||
|
Refusal::new(fallback, reason)
|
||||||
|
}
|
||||||
@@ -0,0 +1,23 @@
|
|||||||
|
//! bookspec's checker: the example schema, the rule identifiers, and the
|
||||||
|
//! [`Engine`] trait an accounting engine implements (`plan/served.md` P13,
|
||||||
|
//! D-34).
|
||||||
|
//!
|
||||||
|
//! bookspec is a specification first: every rule is stated normatively,
|
||||||
|
//! sourced, and demonstrated by concrete examples (`bookspec/examples/`).
|
||||||
|
//! This crate is the machine-readable part: [`Example`] is the schema and
|
||||||
|
//! its parser, [`mod@rules`] the catalogue (`BS-<area>-<n>`), and [`Engine`]
|
||||||
|
//! the only interface a conformance runner needs. The runner lives in
|
||||||
|
//! `bookspec-runner`; wanderbooks' adapter is
|
||||||
|
//! `crates/ledger-core/tests/bookspec.rs`.
|
||||||
|
//!
|
||||||
|
//! The crate knows nothing of any engine: no money type, no ledger, no
|
||||||
|
//! store. That is what lets a second engine (the GnuCash oracle, later) be
|
||||||
|
//! checked by the same examples.
|
||||||
|
|
||||||
|
pub mod engine;
|
||||||
|
pub mod rules;
|
||||||
|
pub mod schema;
|
||||||
|
|
||||||
|
pub use engine::{Claims, Engine, Refusal, RuleId, RuleIdError, fallback_refusal};
|
||||||
|
pub use rules::{Area, Rule, Status, covered_rules, rule, rule_for_id, rule_for_refusal, rules};
|
||||||
|
pub use schema::*;
|
||||||
@@ -0,0 +1,583 @@
|
|||||||
|
//! bookspec's rule identifiers and their catalogue.
|
||||||
|
//!
|
||||||
|
//! Every rule of `docs/spec/rules.md` (B-1 to B-45) has one bookspec
|
||||||
|
//! identifier, `BS-<area>-<n>`, allocated by [`Area`] and numbered in
|
||||||
|
//! B-rule order within its area. `bookspec/spec/rules-index.md` is the
|
||||||
|
//! table, and a test keeps the two in step. The rules from B-39 on are
|
||||||
|
//! allocated in `plan/served.md` 8.0.3 but not yet stated; they carry an
|
||||||
|
//! identifier and an area and no status, so a later unit fills them in
|
||||||
|
//! without moving anyone else's number.
|
||||||
|
|
||||||
|
use std::sync::LazyLock;
|
||||||
|
|
||||||
|
use crate::engine::RuleId;
|
||||||
|
|
||||||
|
/// One of bookspec's areas: the subject a rule belongs to.
|
||||||
|
#[derive(Clone, Copy, Debug, PartialEq, Eq, PartialOrd, Ord, Hash)]
|
||||||
|
pub enum Area {
|
||||||
|
/// The mechanics of an entry: lines, sides, amounts, dates.
|
||||||
|
Entry,
|
||||||
|
/// The ledger: the chart, accounts, the journal, the format.
|
||||||
|
Ledger,
|
||||||
|
/// Reports: the trial balance, the accounting equation, statements.
|
||||||
|
Statement,
|
||||||
|
/// Periods: closes, closed periods, what an omitted date means.
|
||||||
|
Period,
|
||||||
|
/// Partners and parties: shares, members' capital, the directory.
|
||||||
|
Partner,
|
||||||
|
/// Fixed assets and capitalization.
|
||||||
|
Asset,
|
||||||
|
/// Prepaid expenses and deferred revenue.
|
||||||
|
Prepaid,
|
||||||
|
/// Receivables and payables: documents, aging, settlements.
|
||||||
|
Arap,
|
||||||
|
/// Revenue: when it is recognized and how it is presented.
|
||||||
|
Revenue,
|
||||||
|
/// Information returns: 1099s and their thresholds.
|
||||||
|
Tax1099,
|
||||||
|
/// Interchange formats: the journal format gate and the IIF.
|
||||||
|
Format,
|
||||||
|
}
|
||||||
|
|
||||||
|
impl Area {
|
||||||
|
/// Every area, in the order the specification lists them.
|
||||||
|
pub const ALL: [Area; 11] = [
|
||||||
|
Area::Entry,
|
||||||
|
Area::Ledger,
|
||||||
|
Area::Statement,
|
||||||
|
Area::Period,
|
||||||
|
Area::Partner,
|
||||||
|
Area::Asset,
|
||||||
|
Area::Prepaid,
|
||||||
|
Area::Arap,
|
||||||
|
Area::Revenue,
|
||||||
|
Area::Tax1099,
|
||||||
|
Area::Format,
|
||||||
|
];
|
||||||
|
|
||||||
|
/// The area's key in a rule identifier.
|
||||||
|
pub fn key(self) -> &'static str {
|
||||||
|
match self {
|
||||||
|
Area::Entry => "entry",
|
||||||
|
Area::Ledger => "ledger",
|
||||||
|
Area::Statement => "statement",
|
||||||
|
Area::Period => "period",
|
||||||
|
Area::Partner => "partner",
|
||||||
|
Area::Asset => "asset",
|
||||||
|
Area::Prepaid => "prepaid",
|
||||||
|
Area::Arap => "arap",
|
||||||
|
Area::Revenue => "revenue",
|
||||||
|
Area::Tax1099 => "1099",
|
||||||
|
Area::Format => "format",
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The area `key` names.
|
||||||
|
pub fn parse(key: &str) -> Option<Self> {
|
||||||
|
Self::ALL.into_iter().find(|a| a.key() == key)
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The status of a rule, in bookspec's vocabulary: what its statement
|
||||||
|
/// rests on. `docs/spec/rules.md`'s "DECISION" is bookspec's [`Status::Choice`]
|
||||||
|
/// (`plan/served.md` P13 step 3): the specification names the options, and
|
||||||
|
/// an engine declares its pick through [`crate::Claims`].
|
||||||
|
#[derive(Clone, Copy, Debug, PartialEq, Eq, PartialOrd, Ord, Hash)]
|
||||||
|
pub enum Status {
|
||||||
|
/// A cited authority states the rule.
|
||||||
|
Authority,
|
||||||
|
/// Common practice, where no authority states the rule.
|
||||||
|
Convention,
|
||||||
|
/// A human's or the house's choice among options the specification
|
||||||
|
/// names.
|
||||||
|
Choice,
|
||||||
|
}
|
||||||
|
|
||||||
|
impl Status {
|
||||||
|
/// The status as the specification writes it.
|
||||||
|
pub fn key(self) -> &'static str {
|
||||||
|
match self {
|
||||||
|
Status::Authority => "AUTHORITY",
|
||||||
|
Status::Convention => "CONVENTION",
|
||||||
|
Status::Choice => "CHOICE",
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The status `key` names.
|
||||||
|
pub fn parse(key: &str) -> Option<Self> {
|
||||||
|
[Status::Authority, Status::Convention, Status::Choice]
|
||||||
|
.into_iter()
|
||||||
|
.find(|s| s.key() == key)
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// One rule of the specification.
|
||||||
|
#[derive(Clone, Debug, PartialEq, Eq)]
|
||||||
|
pub struct Rule {
|
||||||
|
/// Its number in `docs/spec/rules.md`, 1 to 45.
|
||||||
|
pub b: u8,
|
||||||
|
/// Its bookspec identifier.
|
||||||
|
pub id: RuleId,
|
||||||
|
/// Its area.
|
||||||
|
pub area: Area,
|
||||||
|
/// Its normative title, as `docs/spec/rules.md` states it.
|
||||||
|
pub title: &'static str,
|
||||||
|
/// What its statement rests on; `None` for a rule allocated but not
|
||||||
|
/// yet stated (B-39 to B-45, `plan/served.md` 8.0.3).
|
||||||
|
pub status: Option<Status>,
|
||||||
|
/// The example ids that demonstrate it, by `Example::id`.
|
||||||
|
pub examples: &'static [&'static str],
|
||||||
|
}
|
||||||
|
|
||||||
|
impl Rule {
|
||||||
|
/// True when the rule has at least one example to check it.
|
||||||
|
pub fn has_examples(&self) -> bool {
|
||||||
|
!self.examples.is_empty()
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The catalogue: every rule, in B-rule order.
|
||||||
|
pub fn rules() -> &'static [Rule] {
|
||||||
|
static RULES: LazyLock<Vec<Rule>> = LazyLock::new(build);
|
||||||
|
&RULES
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The rule `b` (1 to 45).
|
||||||
|
pub fn rule(b: u8) -> Option<&'static Rule> {
|
||||||
|
rules().iter().find(|r| r.b == b)
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The rule `id` names, if the specification states it.
|
||||||
|
pub fn rule_for_id(id: &RuleId) -> Option<&'static Rule> {
|
||||||
|
rules().iter().find(|r| &r.id == id)
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The rule a refusal belongs to, by its reason in the examples' words
|
||||||
|
/// (bookspec/README.md).
|
||||||
|
pub fn rule_for_refusal(reason: &str) -> Option<&'static Rule> {
|
||||||
|
let b = match reason {
|
||||||
|
"end_before_start" | "start_after_today" => 30,
|
||||||
|
"blank" | "unchanged" | "sibling_has_it" | "holds_a_tin" | "not_one_line"
|
||||||
|
| "code_taken" => 31,
|
||||||
|
"tax_category_required" => 32,
|
||||||
|
"depreciation_past_disposal"
|
||||||
|
| "entry_irreversible"
|
||||||
|
| "already_disposed"
|
||||||
|
| "invalid_depreciation_period" => 15,
|
||||||
|
"invalid_schedule" => 16,
|
||||||
|
_ => return None,
|
||||||
|
};
|
||||||
|
rule(b)
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The rules an engine can claim today: those with at least one example.
|
||||||
|
/// A rule with no example has no evidence, so an engine cannot claim it
|
||||||
|
/// (`plan/served.md` P13 step 4 fills the rest in).
|
||||||
|
pub fn covered_rules() -> Vec<&'static Rule> {
|
||||||
|
rules().iter().filter(|r| r.has_examples()).collect()
|
||||||
|
}
|
||||||
|
|
||||||
|
fn build() -> Vec<Rule> {
|
||||||
|
// The areas' ordinals are assigned here in B-rule order, one line per
|
||||||
|
// rule: an area's n is its place in `Area::ALL`'s set of rules.
|
||||||
|
let mut next = std::collections::BTreeMap::new();
|
||||||
|
let mut out = Vec::with_capacity(45);
|
||||||
|
for (b, area, title, status, examples) in SPEC {
|
||||||
|
let n: u32 = *next.entry(*area).and_modify(|n| *n += 1).or_insert(1);
|
||||||
|
out.push(Rule {
|
||||||
|
b: *b,
|
||||||
|
id: RuleId::new(*area, n),
|
||||||
|
area: *area,
|
||||||
|
title,
|
||||||
|
status: *status,
|
||||||
|
examples,
|
||||||
|
});
|
||||||
|
}
|
||||||
|
out
|
||||||
|
}
|
||||||
|
|
||||||
|
type Spec = &'static [(
|
||||||
|
u8,
|
||||||
|
Area,
|
||||||
|
&'static str,
|
||||||
|
Option<Status>,
|
||||||
|
&'static [&'static str],
|
||||||
|
)];
|
||||||
|
|
||||||
|
const SPEC: Spec = &[
|
||||||
|
(
|
||||||
|
1,
|
||||||
|
Area::Entry,
|
||||||
|
"Every entry is a double entry: debits equal credits",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
2,
|
||||||
|
Area::Entry,
|
||||||
|
"A line's amount is positive; its side gives the direction",
|
||||||
|
Some(Status::Convention),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
3,
|
||||||
|
Area::Ledger,
|
||||||
|
"One money through the ledger; foreign amounts at the transaction-date rate",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
4,
|
||||||
|
Area::Ledger,
|
||||||
|
"Five elements, closed list",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
5,
|
||||||
|
Area::Ledger,
|
||||||
|
"Normal balances",
|
||||||
|
Some(Status::Convention),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
6,
|
||||||
|
Area::Statement,
|
||||||
|
"The trial balance balances",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
7,
|
||||||
|
Area::Statement,
|
||||||
|
"The accounting equation",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
8,
|
||||||
|
Area::Ledger,
|
||||||
|
"Posted is forever: the book is written only forward",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
9,
|
||||||
|
Area::Ledger,
|
||||||
|
"A mistake is corrected by an opposite entry, never erased",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
10,
|
||||||
|
Area::Ledger,
|
||||||
|
"An entry is reversed at most once; a closing entry never",
|
||||||
|
Some(Status::Choice),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
11,
|
||||||
|
Area::Period,
|
||||||
|
"Revenue and expenses close into profit and loss, and that into capital",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
12,
|
||||||
|
Area::Period,
|
||||||
|
"A closed period takes no new postings; periods close in order",
|
||||||
|
Some(Status::Convention),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
13,
|
||||||
|
Area::Partner,
|
||||||
|
"Partners share income by the partnership agreement; capital accounts carry it",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[
|
||||||
|
"members-close.odd-cent-across-closes",
|
||||||
|
"members-close.statement-before-and-after-a-close",
|
||||||
|
"members-close.thirds-over-twelve-months",
|
||||||
|
"members-close.true-up-of-a-per-close-split",
|
||||||
|
"p3-party-members-equity-and-k1",
|
||||||
|
],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
14,
|
||||||
|
Area::Statement,
|
||||||
|
"Statements: P&L for a period; cash flows by the direct method",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[
|
||||||
|
"cash-flow.debt-to-equity",
|
||||||
|
"cash-flow.government-fees",
|
||||||
|
"cash-flow.paid-on-the-companys-behalf",
|
||||||
|
"cash-flow.part-cash-purchase",
|
||||||
|
"cash-flow.reversal-of-a-reversal",
|
||||||
|
"cash-flow.reversed-property-contribution",
|
||||||
|
"cash-flow.two-member-llc-first-year",
|
||||||
|
],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
15,
|
||||||
|
Area::Asset,
|
||||||
|
"Depreciation: straight line, salvage never depreciated, partial months by days",
|
||||||
|
Some(Status::Convention),
|
||||||
|
&[
|
||||||
|
"assets-acquired-before-in-service",
|
||||||
|
"assets-a-reversed-run-is-not-posted",
|
||||||
|
"assets-book-value-is-what-the-books-carry",
|
||||||
|
"depreciation-catch-up-month",
|
||||||
|
"depreciation-disposal-after-a-late-change-undone",
|
||||||
|
"depreciation-disposal-before-a-later-run",
|
||||||
|
"depreciation-disposal-in-final-month",
|
||||||
|
"depreciation-disposal-inside-a-posted-month",
|
||||||
|
"depreciation-disposal-mid-month",
|
||||||
|
"depreciation-final-month-by-days",
|
||||||
|
"depreciation-final-month-drift",
|
||||||
|
"depreciation-reversal-before-its-run-is-refused",
|
||||||
|
"depreciation-run-reversed-after-its-month",
|
||||||
|
],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
16,
|
||||||
|
Area::Prepaid,
|
||||||
|
"Prepaid expenses and deferred revenue are recognized over the period benefited or earned",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[
|
||||||
|
"schedule-daily-deferred-revenue",
|
||||||
|
"schedule-daily-small-first-and-last-month",
|
||||||
|
"schedule-equal-months-start-on-the-first",
|
||||||
|
],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
17,
|
||||||
|
Area::Revenue,
|
||||||
|
"Platform payouts are recorded gross when the business is the principal",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
18,
|
||||||
|
Area::Arap,
|
||||||
|
"Aging buckets: Current, 1-30, 31-60, 61-90, 90+ days past due",
|
||||||
|
Some(Status::Convention),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
19,
|
||||||
|
Area::Tax1099,
|
||||||
|
"1099 reporting thresholds, payment methods, and decisions",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[
|
||||||
|
"1099-a-dated-status-applies-by-payment-date",
|
||||||
|
"1099-a-members-check-through-financing-counts",
|
||||||
|
"1099-and-party-totals-for-a-members-payment",
|
||||||
|
"1099-card-payments-are-excluded",
|
||||||
|
"1099-money-between-own-accounts-pays-no-one",
|
||||||
|
"1099-money-from-a-payee-is-netted-only-as-a-refund",
|
||||||
|
"1099-the-threshold-is-the-years",
|
||||||
|
"1099-worksheet-through-as-of",
|
||||||
|
],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
20,
|
||||||
|
Area::Ledger,
|
||||||
|
"Every transaction has supporting documents; records are kept",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
21,
|
||||||
|
Area::Entry,
|
||||||
|
"Exact amounts in the books; rounding only on returns",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
22,
|
||||||
|
Area::Asset,
|
||||||
|
"Expense or capitalize (book policy, mirrors tax)",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
23,
|
||||||
|
Area::Ledger,
|
||||||
|
"Control roles: one account each, of the right kind, moved only when empty",
|
||||||
|
Some(Status::Convention),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
24,
|
||||||
|
Area::Asset,
|
||||||
|
"Asset tags: one label per asset, never reused",
|
||||||
|
Some(Status::Choice),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
25,
|
||||||
|
Area::Asset,
|
||||||
|
"Tax figures beside book value: the section 723 basis, the depreciable basis, the section 704(c) built-in gain",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[
|
||||||
|
"assets-723-basis-apart-from-depreciable-basis",
|
||||||
|
"assets-built-in-gain-fixed-at-contribution",
|
||||||
|
"assets-four-contributed-devices",
|
||||||
|
],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
26,
|
||||||
|
Area::Partner,
|
||||||
|
"Parties: one directory, no full TIN in the books",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&["p3-party-tin-last4"],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
27,
|
||||||
|
Area::Format,
|
||||||
|
"The journal format gate: newer is not corrupt",
|
||||||
|
Some(Status::Choice),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
28,
|
||||||
|
Area::Entry,
|
||||||
|
"What new commands take: four-digit years, amounts a line can carry",
|
||||||
|
Some(Status::Convention),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
29,
|
||||||
|
Area::Ledger,
|
||||||
|
"The books keep how they are kept",
|
||||||
|
Some(Status::Choice),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
30,
|
||||||
|
Area::Period,
|
||||||
|
"A report asked for without dates covers this fiscal year so far",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&["default-period-fiscal-year-to-date"],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
31,
|
||||||
|
Area::Ledger,
|
||||||
|
"Renaming an account changes its label, nothing else",
|
||||||
|
Some(Status::Choice),
|
||||||
|
&["rename-changes-no-amount"],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
32,
|
||||||
|
Area::Ledger,
|
||||||
|
"Every revenue and expense account maps to a line of the return",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&["tax-category-required"],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
33,
|
||||||
|
Area::Statement,
|
||||||
|
"A package as of a day shows the books through that day",
|
||||||
|
Some(Status::Convention),
|
||||||
|
&["as-of-package-stops-at-as-of"],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
34,
|
||||||
|
Area::Format,
|
||||||
|
"The QuickBooks Desktop file (IIF): plain ASCII, every entry through as_of, closes left out, classes carried",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&["iif-quickbooks-journal-file"],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
35,
|
||||||
|
Area::Partner,
|
||||||
|
"A party's part of an entry, and a party's totals",
|
||||||
|
Some(Status::Convention),
|
||||||
|
&[
|
||||||
|
"p3-party-accrual-counts-once",
|
||||||
|
"p3-party-distribution-still-owed",
|
||||||
|
"p3-party-gift-card-is-a-promise",
|
||||||
|
"p3-party-members-equity-and-k1",
|
||||||
|
"p3-party-own-liability-never-pays",
|
||||||
|
"p3-party-reversed-card-payment",
|
||||||
|
"p3-party-signs-and-reversals",
|
||||||
|
],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
36,
|
||||||
|
Area::Partner,
|
||||||
|
"The K-1 worksheet reports tax-basis capital beside book capital",
|
||||||
|
Some(Status::Authority),
|
||||||
|
&[
|
||||||
|
"partnership-k1-tax-basis-capital",
|
||||||
|
"partnership-k1-tax-basis-odd-cents",
|
||||||
|
],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
37,
|
||||||
|
Area::Statement,
|
||||||
|
"A project is a class with its facts; its figures are its tagged lines",
|
||||||
|
Some(Status::Choice),
|
||||||
|
&[
|
||||||
|
"projects-invoice-and-bill-lines-count-by-project",
|
||||||
|
"projects-net-is-its-tagged-lines",
|
||||||
|
"projects-on-spec-costs-are-expenses",
|
||||||
|
],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
38,
|
||||||
|
Area::Arap,
|
||||||
|
"A document's figures are its ledger lines that stand; a control account is its documents",
|
||||||
|
Some(Status::Choice),
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
39,
|
||||||
|
Area::Arap,
|
||||||
|
"Terms: when a document is due (allocated, not yet stated)",
|
||||||
|
None,
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
40,
|
||||||
|
Area::Arap,
|
||||||
|
"Numbers and the issued copy (allocated, not yet stated)",
|
||||||
|
None,
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
41,
|
||||||
|
Area::Arap,
|
||||||
|
"Write-offs (allocated, not yet stated)",
|
||||||
|
None,
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
42,
|
||||||
|
Area::Arap,
|
||||||
|
"Settlements and the fee (allocated, not yet stated)",
|
||||||
|
None,
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
43,
|
||||||
|
Area::Entry,
|
||||||
|
"Drafts and evidence (allocated, not yet stated)",
|
||||||
|
None,
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
44,
|
||||||
|
Area::Ledger,
|
||||||
|
"Extraction and dedup (allocated, not yet stated)",
|
||||||
|
None,
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
(
|
||||||
|
45,
|
||||||
|
Area::Ledger,
|
||||||
|
"Audits and attestations (allocated, not yet stated)",
|
||||||
|
None,
|
||||||
|
&[],
|
||||||
|
),
|
||||||
|
];
|
||||||
File diff suppressed because it is too large.
Load diff
@@ -0,0 +1,169 @@
|
|||||||
|
//! The rule catalogue: identifiers, the index table, and the examples
|
||||||
|
//! behind each rule.
|
||||||
|
|
||||||
|
use std::collections::{BTreeMap, BTreeSet};
|
||||||
|
use std::path::{Path, PathBuf};
|
||||||
|
|
||||||
|
use bookspec_checker::{Area, Claims, RuleId, Status, covered_rules, rules};
|
||||||
|
|
||||||
|
fn repo_path(rel: &str) -> PathBuf {
|
||||||
|
Path::new(env!("CARGO_MANIFEST_DIR")).join(rel)
|
||||||
|
}
|
||||||
|
|
||||||
|
/// Every rule B-1 to B-45 has exactly one identifier, its area's number
|
||||||
|
/// counts from one without a gap, and the identifier spells the area.
|
||||||
|
#[test]
|
||||||
|
fn every_b_rule_has_one_id() {
|
||||||
|
let mut seen = BTreeSet::new();
|
||||||
|
let mut by_area: BTreeMap<Area, Vec<u32>> = BTreeMap::new();
|
||||||
|
for b in 1..=45 {
|
||||||
|
let rule = bookspec_checker::rule(b).unwrap_or_else(|| panic!("no rule B-{b}"));
|
||||||
|
assert_eq!(rule.id.area(), rule.area, "B-{b}: the id's area");
|
||||||
|
assert_eq!(
|
||||||
|
rule.id.as_str().split('-').next(),
|
||||||
|
Some("BS"),
|
||||||
|
"B-{b}: the identifier's prefix"
|
||||||
|
);
|
||||||
|
assert!(seen.insert(rule.id.clone()), "B-{b}: the id is used twice");
|
||||||
|
assert_eq!(RuleId::parse(rule.id.as_str()).unwrap(), rule.id);
|
||||||
|
let n: u32 = rule
|
||||||
|
.id
|
||||||
|
.as_str()
|
||||||
|
.rsplit_once('-')
|
||||||
|
.unwrap()
|
||||||
|
.1
|
||||||
|
.parse()
|
||||||
|
.unwrap();
|
||||||
|
by_area.entry(rule.area).or_default().push(n);
|
||||||
|
}
|
||||||
|
assert_eq!(seen.len(), 45);
|
||||||
|
for (area, numbers) in by_area {
|
||||||
|
let mut want: Vec<u32> = (1..=numbers.len() as u32).collect();
|
||||||
|
let mut got = numbers;
|
||||||
|
got.sort_unstable();
|
||||||
|
want.sort_unstable();
|
||||||
|
assert_eq!(got, want, "{}: numbers count from one", area.key());
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The index table is the catalogue: one row per rule, the same id, area
|
||||||
|
/// and status.
|
||||||
|
#[test]
|
||||||
|
fn the_index_matches_the_catalogue() {
|
||||||
|
let text = std::fs::read_to_string(repo_path("../spec/rules-index.md"))
|
||||||
|
.expect("bookspec/spec/rules-index.md");
|
||||||
|
let mut rows = BTreeMap::new();
|
||||||
|
for line in text.lines() {
|
||||||
|
let Some(rest) = line.strip_prefix("| B-") else {
|
||||||
|
continue;
|
||||||
|
};
|
||||||
|
let fields: Vec<&str> = line.split('|').map(str::trim).collect();
|
||||||
|
// "", "B-n", "`BS-...`", area, status, rule, examples, ""
|
||||||
|
assert_eq!(fields.len(), 8, "the table has six columns: {line}");
|
||||||
|
let b: u8 = rest
|
||||||
|
.split_once(' ')
|
||||||
|
.unwrap()
|
||||||
|
.0
|
||||||
|
.parse()
|
||||||
|
.unwrap_or_else(|_| panic!("{line}"));
|
||||||
|
let id = fields[2].trim_matches('`');
|
||||||
|
let area = fields[3];
|
||||||
|
let status = fields[4];
|
||||||
|
assert!(
|
||||||
|
rows.insert(b, (id.to_string(), area.to_string(), status.to_string()))
|
||||||
|
.is_none()
|
||||||
|
);
|
||||||
|
}
|
||||||
|
for rule in rules() {
|
||||||
|
let (id, area, status) = rows
|
||||||
|
.get(&rule.b)
|
||||||
|
.unwrap_or_else(|| panic!("the index lists B-{}", rule.b));
|
||||||
|
assert_eq!(id, rule.id.as_str(), "B-{}", rule.b);
|
||||||
|
assert_eq!(area, rule.area.key(), "B-{}", rule.b);
|
||||||
|
let want = rule.status.map_or("—", |s| s.key());
|
||||||
|
assert_eq!(status, want, "B-{}", rule.b);
|
||||||
|
}
|
||||||
|
assert_eq!(rows.len(), 45, "the index lists every rule once");
|
||||||
|
}
|
||||||
|
|
||||||
|
/// Every rule either shows an example or is allocated and not yet stated;
|
||||||
|
/// no example id is invented, and every example file is listed.
|
||||||
|
#[test]
|
||||||
|
fn every_example_is_listed_under_a_rule() {
|
||||||
|
let mut files: Vec<String> = std::fs::read_dir(repo_path("../examples"))
|
||||||
|
.expect("bookspec/examples")
|
||||||
|
.map(|e| e.unwrap().path())
|
||||||
|
.filter(|p| p.extension().is_some_and(|x| x == "toml"))
|
||||||
|
.map(|p| p.file_stem().unwrap().to_string_lossy().into_owned())
|
||||||
|
.collect();
|
||||||
|
files.sort();
|
||||||
|
let listed: BTreeSet<&str> = rules()
|
||||||
|
.iter()
|
||||||
|
.flat_map(|r| r.examples.iter().copied())
|
||||||
|
.collect();
|
||||||
|
for f in &files {
|
||||||
|
assert!(listed.contains(f.as_str()), "{f} is listed under no rule");
|
||||||
|
}
|
||||||
|
for id in &listed {
|
||||||
|
assert!(
|
||||||
|
files.iter().any(|f| f == id),
|
||||||
|
"the catalogue lists {id}, which is no example"
|
||||||
|
);
|
||||||
|
}
|
||||||
|
for rule in rules() {
|
||||||
|
if rule.status.is_none() {
|
||||||
|
assert!(
|
||||||
|
!rule.has_examples(),
|
||||||
|
"B-{} is not yet stated, so it has no example",
|
||||||
|
rule.b
|
||||||
|
);
|
||||||
|
}
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A rule with evidence is claimed by an engine; one without is not.
|
||||||
|
#[test]
|
||||||
|
fn a_claimed_rule_has_an_example() {
|
||||||
|
let covered = covered_rules();
|
||||||
|
assert!(!covered.is_empty());
|
||||||
|
for rule in covered {
|
||||||
|
assert!(rule.has_examples(), "{}", rule.id);
|
||||||
|
assert!(
|
||||||
|
matches!(
|
||||||
|
rule.status,
|
||||||
|
Some(Status::Authority | Status::Convention | Status::Choice)
|
||||||
|
),
|
||||||
|
"{}",
|
||||||
|
rule.id
|
||||||
|
);
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// An identifier has one spelling: `BS-<area>-<n>`, no leading zero.
|
||||||
|
#[test]
|
||||||
|
fn an_id_has_one_spelling() {
|
||||||
|
assert_eq!(RuleId::parse("BS-entry-1").unwrap().as_str(), "BS-entry-1");
|
||||||
|
for bad in [
|
||||||
|
"entry-1",
|
||||||
|
"BS-nothing-1",
|
||||||
|
"BS-entry",
|
||||||
|
"BS-entry-0",
|
||||||
|
"BS-entry-01",
|
||||||
|
"BS-entry-x",
|
||||||
|
"BS-entry-1-2",
|
||||||
|
] {
|
||||||
|
assert!(RuleId::parse(bad).is_err(), "{bad:?}");
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A choice rule's option is declared by the engine, not by the spec.
|
||||||
|
#[test]
|
||||||
|
fn a_choice_rule_declares_its_option() {
|
||||||
|
let rule = bookspec_checker::rule(13).unwrap();
|
||||||
|
assert_eq!(rule.status, Some(Status::Authority));
|
||||||
|
let choice = bookspec_checker::rule(31).unwrap();
|
||||||
|
assert_eq!(choice.status, Some(Status::Choice));
|
||||||
|
let claims = Claims::new([choice.id.clone()]).with_choice(choice.id.clone(), "refuse_blank");
|
||||||
|
assert_eq!(claims.choice(&choice.id), Some("refuse_blank"));
|
||||||
|
assert_eq!(claims.choice(&rule.id), None);
|
||||||
|
}
|
||||||
@@ -0,0 +1,296 @@
|
|||||||
|
//! The example schema: what a well-formed bookspec example is, and what
|
||||||
|
//! the parser refuses.
|
||||||
|
|
||||||
|
use std::collections::{BTreeMap, BTreeSet};
|
||||||
|
use std::path::{Path, PathBuf};
|
||||||
|
|
||||||
|
use bookspec_checker::{
|
||||||
|
Example, Query, Refusal, TEXT_VALUED, Values, refusal_reasons, rule_for_refusal,
|
||||||
|
};
|
||||||
|
|
||||||
|
fn examples_dir() -> PathBuf {
|
||||||
|
Path::new(env!("CARGO_MANIFEST_DIR")).join("../examples")
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A minimal well-formed example, and the text with one line replaced.
|
||||||
|
const BASE: &str = r#"
|
||||||
|
id = "schema.test"
|
||||||
|
title = "A test"
|
||||||
|
rule = "Every entry MUST balance."
|
||||||
|
status = "AUTHORITY"
|
||||||
|
sources = ["bookspec/README.md"]
|
||||||
|
tags = ["schema"]
|
||||||
|
|
||||||
|
[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"
|
||||||
|
|
||||||
|
[[events]]
|
||||||
|
date = "2026-01-02"
|
||||||
|
description = "Contributed"
|
||||||
|
lines = [
|
||||||
|
{ account = "1000", side = "debit", amount = "100.00" },
|
||||||
|
{ account = "3000", side = "credit", amount = "100.00" },
|
||||||
|
]
|
||||||
|
|
||||||
|
[[expect]]
|
||||||
|
query = "trial_balance"
|
||||||
|
as_of = "2026-01-02"
|
||||||
|
[expect.values]
|
||||||
|
"1000" = "100.00"
|
||||||
|
"3000" = "-100.00"
|
||||||
|
"#;
|
||||||
|
|
||||||
|
fn base() -> Example {
|
||||||
|
Example::from_toml(BASE).expect("the base example is well formed")
|
||||||
|
}
|
||||||
|
|
||||||
|
/// Every example of the seed parses and follows the schema: its closed
|
||||||
|
/// lists, its dates, its amounts and its references.
|
||||||
|
#[test]
|
||||||
|
fn every_seed_example_parses_and_validates() {
|
||||||
|
let mut files: Vec<PathBuf> = std::fs::read_dir(examples_dir())
|
||||||
|
.expect("bookspec/examples")
|
||||||
|
.map(|e| e.unwrap().path())
|
||||||
|
.filter(|p| p.extension().is_some_and(|x| x == "toml"))
|
||||||
|
.collect();
|
||||||
|
files.sort();
|
||||||
|
assert!(files.len() >= 56, "the seed has at least 56 examples");
|
||||||
|
let mut ids = BTreeSet::new();
|
||||||
|
for f in &files {
|
||||||
|
let text = std::fs::read_to_string(f).unwrap();
|
||||||
|
let ex = Example::from_toml(&text).unwrap_or_else(|e| panic!("{}: {e}", f.display()));
|
||||||
|
let stem = f.file_stem().unwrap().to_string_lossy();
|
||||||
|
assert_eq!(ex.id, stem, "{}: the file is named for its id", f.display());
|
||||||
|
assert!(ids.insert(ex.id.clone()), "{}: id used twice", ex.id);
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A key the schema does not have is refused, never ignored.
|
||||||
|
#[test]
|
||||||
|
fn an_unknown_key_is_refused() {
|
||||||
|
let text = BASE.replace("cash_accounts = ", "not_a_key = ");
|
||||||
|
let text = format!("{text}\ncash_account = []\n");
|
||||||
|
assert!(Example::from_toml(&text).is_err());
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The status is one of the three the specification uses.
|
||||||
|
#[test]
|
||||||
|
fn the_status_is_authority_convention_or_choice() {
|
||||||
|
let text = BASE.replace(r#"status = "AUTHORITY""#, r#"status = "DECISION""#);
|
||||||
|
let e = Example::from_toml(&text).unwrap_err();
|
||||||
|
assert!(e.message.contains("status"), "{e}");
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A line's amount is exact and positive.
|
||||||
|
#[test]
|
||||||
|
fn a_line_amount_is_exact_and_positive() {
|
||||||
|
let text = BASE.replace(r#"amount = "100.00" }"#, r#"amount = "-100.00" }"#);
|
||||||
|
let e = Example::from_toml(&text).unwrap_err();
|
||||||
|
assert!(e.message.contains("amounts are positive"), "{e}");
|
||||||
|
let text = BASE.replace(r#"amount = "100.00" }"#, r#"amount = "1e2" }"#);
|
||||||
|
let e = Example::from_toml(&text).unwrap_err();
|
||||||
|
assert!(e.message.contains("exact decimal"), "{e}");
|
||||||
|
}
|
||||||
|
|
||||||
|
/// An event is exactly one of the nine kinds.
|
||||||
|
#[test]
|
||||||
|
fn an_event_is_exactly_one_kind() {
|
||||||
|
let text = BASE.replace(
|
||||||
|
r#"lines = [
|
||||||
|
{ account = "1000", side = "debit", amount = "100.00" },
|
||||||
|
{ account = "3000", side = "credit", amount = "100.00" },
|
||||||
|
]"#,
|
||||||
|
r#"lines = [
|
||||||
|
{ account = "1000", side = "debit", amount = "100.00" },
|
||||||
|
{ account = "3000", side = "credit", amount = "100.00" },
|
||||||
|
]
|
||||||
|
reverses = 1"#,
|
||||||
|
);
|
||||||
|
let e = Example::from_toml(&text).unwrap_err();
|
||||||
|
assert!(e.message.contains("an event is one of"), "{e}");
|
||||||
|
}
|
||||||
|
|
||||||
|
/// `reverses` counts events from 1 and never names itself or a later one.
|
||||||
|
#[test]
|
||||||
|
fn reverses_counts_events_from_one() {
|
||||||
|
let text = format!(
|
||||||
|
"{BASE}\n[[events]]\ndate = \"2026-01-03\"\ndescription = \"Reverse it\"\nreverses = 0\n"
|
||||||
|
);
|
||||||
|
let e = Example::from_toml(&text).unwrap_err();
|
||||||
|
assert!(e.message.contains("events count from 1"), "{e}");
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A members close needs the shares, and they sum to 1.
|
||||||
|
#[test]
|
||||||
|
fn the_members_shares_sum_to_one() {
|
||||||
|
let text = BASE.replace(
|
||||||
|
r#"[[setup.accounts]]
|
||||||
|
code = "3000""#,
|
||||||
|
r#"[[setup.members]]
|
||||||
|
name = "A"
|
||||||
|
capital_account = "3000"
|
||||||
|
share = "0.6"
|
||||||
|
|
||||||
|
[[setup.members]]
|
||||||
|
name = "B"
|
||||||
|
capital_account = "3000"
|
||||||
|
share = "0.5"
|
||||||
|
|
||||||
|
[[setup.accounts]]
|
||||||
|
code = "3000""#,
|
||||||
|
);
|
||||||
|
let e = Example::from_toml(&text).unwrap_err();
|
||||||
|
assert!(e.message.contains("shares sum to 1"), "{e}");
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A member's share is an exact decimal fraction above zero.
|
||||||
|
#[test]
|
||||||
|
fn a_share_is_a_fraction_above_zero() {
|
||||||
|
let text = BASE.replace(
|
||||||
|
r#"[[setup.accounts]]
|
||||||
|
code = "3000""#,
|
||||||
|
r#"[[setup.members]]
|
||||||
|
name = "A"
|
||||||
|
capital_account = "3000"
|
||||||
|
share = "1.5"
|
||||||
|
|
||||||
|
[[setup.accounts]]
|
||||||
|
code = "3000""#,
|
||||||
|
);
|
||||||
|
let e = Example::from_toml(&text).unwrap_err();
|
||||||
|
assert!(e.message.contains("share"), "{e}");
|
||||||
|
}
|
||||||
|
|
||||||
|
/// Every refusal reason the specification names belongs to exactly one
|
||||||
|
/// rule, and a refusal names that rule.
|
||||||
|
#[test]
|
||||||
|
fn every_refusal_reason_names_a_rule() {
|
||||||
|
for reason in refusal_reasons() {
|
||||||
|
let rule = rule_for_refusal(reason).unwrap_or_else(|| panic!("no rule for {reason:?}"));
|
||||||
|
assert!(
|
||||||
|
!rule.title.contains("allocated"),
|
||||||
|
"{reason:?} belongs to a stated rule"
|
||||||
|
);
|
||||||
|
assert_eq!(Refusal::of_reason(reason).rule, rule.id);
|
||||||
|
assert_eq!(Refusal::of_reason(reason).reason, reason);
|
||||||
|
}
|
||||||
|
assert!(rule_for_refusal("not_a_reason").is_none());
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A query no crate answers is refused.
|
||||||
|
#[test]
|
||||||
|
fn an_unknown_query_is_refused() {
|
||||||
|
let text = BASE.replace(r#"query = "trial_balance""#, r#"query = "trial_balances""#);
|
||||||
|
let e = Example::from_toml(&text).unwrap_err();
|
||||||
|
assert!(e.message.contains("no query answers"), "{e}");
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A period may be refused instead of answering; another query may not.
|
||||||
|
#[test]
|
||||||
|
fn a_period_may_be_refused() {
|
||||||
|
let text = BASE.replace(
|
||||||
|
r#"query = "trial_balance"
|
||||||
|
as_of = "2026-01-02"
|
||||||
|
[expect.values]
|
||||||
|
"1000" = "100.00"
|
||||||
|
"3000" = "-100.00""#,
|
||||||
|
r#"query = "trial_balance"
|
||||||
|
as_of = "2026-01-02"
|
||||||
|
refused = "end_before_start""#,
|
||||||
|
);
|
||||||
|
let e = Example::from_toml(&text).unwrap_err();
|
||||||
|
assert!(e.message.contains("only a period may be refused"), "{e}");
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A command is accepted or refused, never both, and shows no values.
|
||||||
|
#[test]
|
||||||
|
fn a_command_shows_no_values() {
|
||||||
|
let text = BASE.replace(
|
||||||
|
r#"query = "trial_balance"
|
||||||
|
as_of = "2026-01-02"
|
||||||
|
[expect.values]
|
||||||
|
"1000" = "100.00"
|
||||||
|
"3000" = "-100.00""#,
|
||||||
|
r#"query = "rename_account"
|
||||||
|
code = "1000"
|
||||||
|
name = "Cash on hand"
|
||||||
|
accepted = true
|
||||||
|
[expect.values]
|
||||||
|
"1000" = "100.00""#,
|
||||||
|
);
|
||||||
|
let e = Example::from_toml(&text).unwrap_err();
|
||||||
|
assert!(e.message.contains("a command is accepted"), "{e}");
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A text-valued figure query takes words; a figure query takes exact
|
||||||
|
/// decimal strings.
|
||||||
|
#[test]
|
||||||
|
fn a_figure_query_takes_exact_decimals() {
|
||||||
|
assert!(TEXT_VALUED.contains(&"vendor_1099"));
|
||||||
|
let text = BASE.replace(r#""1000" = "100.00""#, r#""1000" = "100.0.0""#);
|
||||||
|
let e = Example::from_toml(&text).unwrap_err();
|
||||||
|
assert!(e.message.contains("exact decimal"), "{e}");
|
||||||
|
}
|
||||||
|
|
||||||
|
/// `Query` carries the question and not the answer, and knows which
|
||||||
|
/// queries list everything they cover.
|
||||||
|
#[test]
|
||||||
|
fn a_query_does_not_carry_its_expected_values() {
|
||||||
|
let ex = base();
|
||||||
|
let x = &ex.expect[0];
|
||||||
|
let q: Query = x.query();
|
||||||
|
assert_eq!(q.name, "trial_balance");
|
||||||
|
assert!(q.is_complete());
|
||||||
|
assert!(!q.is_command());
|
||||||
|
assert!(!q.is_format());
|
||||||
|
assert_eq!(
|
||||||
|
x.values("schema.test"),
|
||||||
|
&Values::Figures(BTreeMap::from([
|
||||||
|
("1000".to_string(), "100.00".to_string()),
|
||||||
|
("3000".to_string(), "-100.00".to_string()),
|
||||||
|
]))
|
||||||
|
);
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A format query belongs to the formats appendix.
|
||||||
|
#[test]
|
||||||
|
fn a_format_query_is_of_the_formats_appendix() {
|
||||||
|
let text = BASE.replace(
|
||||||
|
r#"query = "trial_balance"
|
||||||
|
as_of = "2026-01-02""#,
|
||||||
|
r#"query = "iif_lines"
|
||||||
|
as_of = "2026-01-02""#,
|
||||||
|
);
|
||||||
|
let e = Example::from_toml(&text).unwrap_err();
|
||||||
|
assert!(e.message.contains("iif_lines"), "{e}");
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The seed's index is the table the catalogue is: B-1 to B-45, one
|
||||||
|
/// identifier each. The catalogue test reads it too; this checks the ids
|
||||||
|
/// themselves.
|
||||||
|
#[test]
|
||||||
|
fn the_rule_index_lists_every_stated_rule() {
|
||||||
|
let index = std::fs::read_to_string(
|
||||||
|
Path::new(env!("CARGO_MANIFEST_DIR")).join("../spec/rules-index.md"),
|
||||||
|
)
|
||||||
|
.expect("bookspec/spec/rules-index.md");
|
||||||
|
for b in 1..=45 {
|
||||||
|
assert!(
|
||||||
|
index.contains(&format!("| B-{b} |")),
|
||||||
|
"the index lists B-{b}"
|
||||||
|
);
|
||||||
|
}
|
||||||
|
}
|
||||||
@@ -0,0 +1,14 @@
|
|||||||
|
[package]
|
||||||
|
name = "bookspec-runner"
|
||||||
|
version = "0.1.0"
|
||||||
|
edition.workspace = true
|
||||||
|
license.workspace = true
|
||||||
|
repository.workspace = true
|
||||||
|
description = "Runs bookspec examples against any engine that implements bookspec's Engine trait."
|
||||||
|
|
||||||
|
[dependencies]
|
||||||
|
bookspec-checker = { path = "../checker" }
|
||||||
|
serde_json = "1"
|
||||||
|
|
||||||
|
[lints]
|
||||||
|
workspace = true
|
||||||
@@ -0,0 +1,302 @@
|
|||||||
|
//! bookspec's conformance runner: it drives any [`Engine`] through the
|
||||||
|
//! examples and reports, per rule, pass, fail or not claimed
|
||||||
|
//! (`plan/served.md` 8.2 P13 step 2).
|
||||||
|
//!
|
||||||
|
//! The runner is the only judge. An engine answers; the runner compares the
|
||||||
|
//! answer with the example's expected values, and with the refusal the
|
||||||
|
//! example names when the engine refuses. The engine is never asked
|
||||||
|
//! whether its own answer is right.
|
||||||
|
|
||||||
|
use std::collections::BTreeMap;
|
||||||
|
|
||||||
|
use bookspec_checker::{Claims, Engine, Example, Expect, Query, Rule, RuleId, Values, rules};
|
||||||
|
|
||||||
|
/// What the runner says about one rule.
|
||||||
|
#[derive(Clone, Copy, Debug, PartialEq, Eq)]
|
||||||
|
pub enum Outcome {
|
||||||
|
/// The engine claims the rule and every example that demonstrates it
|
||||||
|
/// passed.
|
||||||
|
Pass,
|
||||||
|
/// The engine claims the rule and an example failed, or a claim has no
|
||||||
|
/// example behind it.
|
||||||
|
Fail,
|
||||||
|
/// The engine does not claim the rule.
|
||||||
|
NotClaimed,
|
||||||
|
}
|
||||||
|
|
||||||
|
impl Outcome {
|
||||||
|
/// The outcome as the words a report prints.
|
||||||
|
pub fn key(self) -> &'static str {
|
||||||
|
match self {
|
||||||
|
Outcome::Pass => "pass",
|
||||||
|
Outcome::Fail => "fail",
|
||||||
|
Outcome::NotClaimed => "not claimed",
|
||||||
|
}
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// One example's outcome.
|
||||||
|
#[derive(Clone, Debug, PartialEq, Eq)]
|
||||||
|
pub struct ExampleReport {
|
||||||
|
/// The example's id.
|
||||||
|
pub id: String,
|
||||||
|
/// Why it failed, if it did.
|
||||||
|
pub failure: Option<String>,
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The runner's report: what it found of each rule, and each example.
|
||||||
|
#[derive(Clone, Debug, Default, PartialEq, Eq)]
|
||||||
|
pub struct Report {
|
||||||
|
/// Every rule of the catalogue the runner was given, and its outcome.
|
||||||
|
pub rules: BTreeMap<RuleId, Outcome>,
|
||||||
|
/// Every example, in the order run.
|
||||||
|
pub examples: Vec<ExampleReport>,
|
||||||
|
/// Failures that belong to no rule: an example no rule lists, a rule
|
||||||
|
/// claimed but unknown to the catalogue.
|
||||||
|
pub unclaimed: Vec<String>,
|
||||||
|
}
|
||||||
|
|
||||||
|
impl Report {
|
||||||
|
/// True when every claimed rule passed and nothing else failed.
|
||||||
|
pub fn passed(&self) -> bool {
|
||||||
|
self.unclaimed.is_empty()
|
||||||
|
&& self.rules.values().all(|o| *o != Outcome::Fail)
|
||||||
|
&& self.examples.iter().all(|e| e.failure.is_none())
|
||||||
|
}
|
||||||
|
|
||||||
|
/// Every failure, with its rule's outcome where it has one.
|
||||||
|
pub fn failures(&self) -> Vec<String> {
|
||||||
|
let mut out = self.unclaimed.clone();
|
||||||
|
for (rule, outcome) in &self.rules {
|
||||||
|
if *outcome == Outcome::Fail {
|
||||||
|
let ids: Vec<&str> = rules()
|
||||||
|
.iter()
|
||||||
|
.find(|r| &r.id == rule)
|
||||||
|
.map(|r| r.examples.to_vec())
|
||||||
|
.unwrap_or_default();
|
||||||
|
out.push(format!("{rule} failed (examples: {})", ids.join(", ")));
|
||||||
|
}
|
||||||
|
}
|
||||||
|
for e in &self.examples {
|
||||||
|
if let Some(f) = &e.failure {
|
||||||
|
out.push(f.clone());
|
||||||
|
}
|
||||||
|
}
|
||||||
|
out
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// Run `examples` against engines made by `make`, one fresh engine per
|
||||||
|
/// example, and report per rule against `catalog` (normally
|
||||||
|
/// [`bookspec_checker::rules()`]).
|
||||||
|
pub fn run<'a, E>(
|
||||||
|
examples: &'a [Example],
|
||||||
|
catalog: &[Rule],
|
||||||
|
mut make: impl FnMut(&'a Example) -> E,
|
||||||
|
) -> Report
|
||||||
|
where
|
||||||
|
E: Engine + 'a,
|
||||||
|
{
|
||||||
|
let mut out = Report::default();
|
||||||
|
let mut claims = Claims::default();
|
||||||
|
for ex in examples {
|
||||||
|
let mut engine = make(ex);
|
||||||
|
let declared = engine.claims();
|
||||||
|
claims.rules.extend(declared.rules);
|
||||||
|
for (rule, choice) in declared.choices {
|
||||||
|
claims.choices.entry(rule).or_insert(choice);
|
||||||
|
}
|
||||||
|
let failure = run_example(ex, &mut engine).err();
|
||||||
|
out.examples.push(ExampleReport {
|
||||||
|
id: ex.id.clone(),
|
||||||
|
failure,
|
||||||
|
});
|
||||||
|
}
|
||||||
|
for rule in catalog {
|
||||||
|
let outcome = if !claims.claims(&rule.id) {
|
||||||
|
Outcome::NotClaimed
|
||||||
|
} else if !rule.has_examples() {
|
||||||
|
out.unclaimed
|
||||||
|
.push(format!("{} is claimed but has no example", rule.id));
|
||||||
|
Outcome::Fail
|
||||||
|
} else {
|
||||||
|
let failed = rule.examples.iter().any(|id| {
|
||||||
|
out.examples
|
||||||
|
.iter()
|
||||||
|
.find(|e| &e.id == id)
|
||||||
|
.is_none_or(|e| e.failure.is_some())
|
||||||
|
});
|
||||||
|
if failed { Outcome::Fail } else { Outcome::Pass }
|
||||||
|
};
|
||||||
|
out.rules.insert(rule.id.clone(), outcome);
|
||||||
|
}
|
||||||
|
for rule in &claims.rules {
|
||||||
|
if !catalog.iter().any(|r| &r.id == rule) {
|
||||||
|
out.unclaimed
|
||||||
|
.push(format!("{rule} is claimed but is not in the catalogue"));
|
||||||
|
}
|
||||||
|
}
|
||||||
|
for ex in examples {
|
||||||
|
if !catalog.iter().any(|r| r.examples.contains(&ex.id.as_str())) {
|
||||||
|
out.unclaimed
|
||||||
|
.push(format!("example {} is listed under no rule", ex.id));
|
||||||
|
}
|
||||||
|
}
|
||||||
|
out
|
||||||
|
}
|
||||||
|
|
||||||
|
/// Run one example against one engine: load the setup, apply every event
|
||||||
|
/// (accepted or refused as the example says), check the expectations named
|
||||||
|
/// after each event, make the changes named after it, then check the rest.
|
||||||
|
pub fn run_example(ex: &Example, engine: &mut dyn Engine) -> Result<(), String> {
|
||||||
|
engine
|
||||||
|
.load(&ex.setup)
|
||||||
|
.map_err(|r| format!("load refused: {} ({})", r.reason, r.rule))?;
|
||||||
|
for (i, event) in ex.events.iter().enumerate() {
|
||||||
|
let n = i + 1;
|
||||||
|
match (engine.apply(event), &event.refused) {
|
||||||
|
(Ok(()), None) => {}
|
||||||
|
(Err(r), Some(want)) if &r.reason == want => {}
|
||||||
|
(Err(r), Some(want)) => {
|
||||||
|
return Err(format!(
|
||||||
|
"event {n}: refused {:?}, expected {want:?} ({})",
|
||||||
|
r.reason, r.rule
|
||||||
|
));
|
||||||
|
}
|
||||||
|
(Err(r), None) => {
|
||||||
|
return Err(format!(
|
||||||
|
"event {n}: refused {:?}, expected accepted ({})",
|
||||||
|
r.reason, r.rule
|
||||||
|
));
|
||||||
|
}
|
||||||
|
(Ok(()), Some(want)) => {
|
||||||
|
return Err(format!("event {n}: accepted, expected refused: {want}"));
|
||||||
|
}
|
||||||
|
}
|
||||||
|
for x in ex.expect.iter().filter(|x| x.after == Some(n)) {
|
||||||
|
check(engine, x).map_err(|m| format!("after event {n}: {m}"))?;
|
||||||
|
}
|
||||||
|
for c in ex.changes.iter().filter(|c| c.after == n) {
|
||||||
|
engine
|
||||||
|
.change(c)
|
||||||
|
.map_err(|r| format!("change after {n}: {} ({})", r.reason, r.rule))?;
|
||||||
|
}
|
||||||
|
}
|
||||||
|
for x in ex.expect.iter().filter(|x| x.after.is_none()) {
|
||||||
|
check(engine, x)?;
|
||||||
|
}
|
||||||
|
Ok(())
|
||||||
|
}
|
||||||
|
|
||||||
|
/// Check one expectation against the engine's answer.
|
||||||
|
fn check(engine: &dyn Engine, x: &Expect) -> Result<(), String> {
|
||||||
|
let q = x.query();
|
||||||
|
let answer = engine.query(&q);
|
||||||
|
match (answer, &x.refused, x.accepted) {
|
||||||
|
(Ok(v), None, Some(true)) => {
|
||||||
|
if v == serde_json::Value::Bool(true) {
|
||||||
|
Ok(())
|
||||||
|
} else {
|
||||||
|
Err(format!(
|
||||||
|
"{}: accepted, but answered {v} (a command shows no values)",
|
||||||
|
q.name
|
||||||
|
))
|
||||||
|
}
|
||||||
|
}
|
||||||
|
(Ok(v), None, None) => compare(x, &v),
|
||||||
|
(Ok(v), Some(want), _) => Err(format!(
|
||||||
|
"{}: answered {v}, expected refused: {want}",
|
||||||
|
q.name
|
||||||
|
)),
|
||||||
|
(Err(r), Some(want), _) if &r.reason == want => Ok(()),
|
||||||
|
(Err(r), Some(want), _) => Err(format!(
|
||||||
|
"{}: refused {:?}, expected {want:?} ({})",
|
||||||
|
q.name, r.reason, r.rule
|
||||||
|
)),
|
||||||
|
(Err(r), None, _) => Err(format!("{}: refused {:?} ({})", q.name, r.reason, r.rule)),
|
||||||
|
(Ok(v), None, Some(false)) => Err(format!(
|
||||||
|
"{}: accepted = false is not the examples' vocabulary; answered {v}",
|
||||||
|
q.name
|
||||||
|
)),
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// Compare an answer with what the example expects.
|
||||||
|
fn compare(x: &Expect, got: &serde_json::Value) -> Result<(), String> {
|
||||||
|
let q: Query = x.query();
|
||||||
|
let Some(want) = &x.values else {
|
||||||
|
return Err(format!("{}: expects values, none given", q.name));
|
||||||
|
};
|
||||||
|
match want {
|
||||||
|
Values::Figures(figures) => {
|
||||||
|
let serde_json::Value::Object(map) = got else {
|
||||||
|
return Err(format!("{}: answered {got}, expected a table", q.name));
|
||||||
|
};
|
||||||
|
for (key, want) in figures {
|
||||||
|
match map.get(key) {
|
||||||
|
Some(serde_json::Value::String(got)) if got == want => {}
|
||||||
|
Some(got) => {
|
||||||
|
return Err(format!("{}: {key}: got {got}, expected {want:?}", q.name));
|
||||||
|
}
|
||||||
|
None => {
|
||||||
|
return Err(format!("{}: {key} is missing (expected {want:?})", q.name));
|
||||||
|
}
|
||||||
|
}
|
||||||
|
}
|
||||||
|
if q.is_complete() {
|
||||||
|
let extra: Vec<&String> =
|
||||||
|
map.keys().filter(|k| !figures.contains_key(*k)).collect();
|
||||||
|
let missing: Vec<&String> =
|
||||||
|
figures.keys().filter(|k| !map.contains_key(*k)).collect();
|
||||||
|
if !extra.is_empty() || !missing.is_empty() {
|
||||||
|
return Err(format!(
|
||||||
|
"{}: lists exactly what it covers; missing {missing:?}, extra {extra:?}",
|
||||||
|
q.name
|
||||||
|
));
|
||||||
|
}
|
||||||
|
}
|
||||||
|
Ok(())
|
||||||
|
}
|
||||||
|
Values::Lines(lines) => {
|
||||||
|
let serde_json::Value::Array(got) = got else {
|
||||||
|
return Err(format!("{}: answered {got}, expected a list", q.name));
|
||||||
|
};
|
||||||
|
let got: Vec<&str> = got
|
||||||
|
.iter()
|
||||||
|
.map(|v| v.as_str().unwrap_or("<not text>"))
|
||||||
|
.collect();
|
||||||
|
let want: Vec<&str> = lines.iter().map(String::as_str).collect();
|
||||||
|
if got == want {
|
||||||
|
Ok(())
|
||||||
|
} else {
|
||||||
|
Err(format!("{}: got {got:?}, expected {want:?}", q.name))
|
||||||
|
}
|
||||||
|
}
|
||||||
|
Values::Rows(rows) => {
|
||||||
|
let serde_json::Value::Array(got) = got else {
|
||||||
|
return Err(format!("{}: answered {got}, expected rows", q.name));
|
||||||
|
};
|
||||||
|
let got: Vec<Vec<&str>> = got
|
||||||
|
.iter()
|
||||||
|
.map(|row| {
|
||||||
|
row.as_array()
|
||||||
|
.map(|r| {
|
||||||
|
r.iter()
|
||||||
|
.map(|v| v.as_str().unwrap_or("<not text>"))
|
||||||
|
.collect()
|
||||||
|
})
|
||||||
|
.unwrap_or_default()
|
||||||
|
})
|
||||||
|
.collect();
|
||||||
|
let want: Vec<Vec<&str>> = rows
|
||||||
|
.iter()
|
||||||
|
.map(|r| r.iter().map(String::as_str).collect())
|
||||||
|
.collect();
|
||||||
|
if got == want {
|
||||||
|
Ok(())
|
||||||
|
} else {
|
||||||
|
Err(format!("{}: got {got:?}, expected {want:?}", q.name))
|
||||||
|
}
|
||||||
|
}
|
||||||
|
}
|
||||||
|
}
|
||||||
@@ -0,0 +1,240 @@
|
|||||||
|
//! The runner's own tests, with an engine that only pretends: the runner
|
||||||
|
//! must judge the answer, never the engine's belief about it.
|
||||||
|
|
||||||
|
use bookspec_checker::{
|
||||||
|
Area, ChangeSpec, Claims, Engine, Event, Example, Query, Refusal, Rule, RuleId, Setup, Status,
|
||||||
|
};
|
||||||
|
use bookspec_runner::Outcome;
|
||||||
|
|
||||||
|
const EXAMPLE: &str = r#"
|
||||||
|
id = "fake.example"
|
||||||
|
title = "A fake engine answers"
|
||||||
|
rule = "The chart's names MUST be the account_names the example expects."
|
||||||
|
status = "AUTHORITY"
|
||||||
|
sources = ["bookspec/README.md"]
|
||||||
|
tags = ["runner"]
|
||||||
|
|
||||||
|
events = []
|
||||||
|
|
||||||
|
[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"
|
||||||
|
|
||||||
|
[[expect]]
|
||||||
|
query = "account_names"
|
||||||
|
|
||||||
|
[expect.values]
|
||||||
|
"1000" = "Cash"
|
||||||
|
"3000" = "Capital"
|
||||||
|
"#;
|
||||||
|
|
||||||
|
fn example() -> Example {
|
||||||
|
Example::from_toml(EXAMPLE).expect("the fake example is well formed")
|
||||||
|
}
|
||||||
|
|
||||||
|
fn catalog() -> Vec<Rule> {
|
||||||
|
vec![Rule {
|
||||||
|
b: 1,
|
||||||
|
id: RuleId::new(Area::Entry, 1),
|
||||||
|
area: Area::Entry,
|
||||||
|
title: "Every entry is a double entry: debits equal credits",
|
||||||
|
status: Some(Status::Authority),
|
||||||
|
examples: &["fake.example"],
|
||||||
|
}]
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The rules an engine that claims the catalogue's example states.
|
||||||
|
fn claim() -> Claims {
|
||||||
|
Claims::new([RuleId::new(Area::Entry, 1)])
|
||||||
|
}
|
||||||
|
|
||||||
|
struct Fake {
|
||||||
|
claims: Claims,
|
||||||
|
names: serde_json::Value,
|
||||||
|
accept: bool,
|
||||||
|
refuse_query: Option<Refusal>,
|
||||||
|
change_ok: bool,
|
||||||
|
}
|
||||||
|
|
||||||
|
impl Default for Fake {
|
||||||
|
fn default() -> Self {
|
||||||
|
Self {
|
||||||
|
claims: claim(),
|
||||||
|
names: serde_json::json!({"1000": "Cash", "3000": "Capital"}),
|
||||||
|
accept: true,
|
||||||
|
refuse_query: None,
|
||||||
|
change_ok: true,
|
||||||
|
}
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
impl Engine for Fake {
|
||||||
|
fn load(&mut self, _setup: &Setup) -> Result<(), Refusal> {
|
||||||
|
Ok(())
|
||||||
|
}
|
||||||
|
|
||||||
|
fn apply(&mut self, event: &Event) -> Result<(), Refusal> {
|
||||||
|
if let Some(reason) = &event.refused {
|
||||||
|
return Err(Refusal::of_reason(reason));
|
||||||
|
}
|
||||||
|
if self.accept {
|
||||||
|
Ok(())
|
||||||
|
} else {
|
||||||
|
Err(Refusal::of_reason("entry_irreversible"))
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
fn query(&self, q: &Query) -> Result<serde_json::Value, Refusal> {
|
||||||
|
if let Some(r) = &self.refuse_query {
|
||||||
|
return Err(r.clone());
|
||||||
|
}
|
||||||
|
match q.name.as_str() {
|
||||||
|
"account_names" => Ok(self.names.clone()),
|
||||||
|
other => Err(Refusal::new(
|
||||||
|
RuleId::new(Area::Entry, 1),
|
||||||
|
format!("the fake engine answers no {other}"),
|
||||||
|
)),
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
fn claims(&self) -> Claims {
|
||||||
|
self.claims.clone()
|
||||||
|
}
|
||||||
|
|
||||||
|
fn change(&mut self, _change: &ChangeSpec) -> Result<(), Refusal> {
|
||||||
|
if self.change_ok {
|
||||||
|
Ok(())
|
||||||
|
} else {
|
||||||
|
Err(Refusal::of_reason("unchanged"))
|
||||||
|
}
|
||||||
|
}
|
||||||
|
}
|
||||||
|
|
||||||
|
/// An engine that answers what the example expects passes, and its rule is
|
||||||
|
/// claimed and passed.
|
||||||
|
#[test]
|
||||||
|
fn a_passing_engine_passes() {
|
||||||
|
let examples = [example()];
|
||||||
|
let report = bookspec_runner::run(&examples, &catalog(), |_| Fake::default());
|
||||||
|
assert!(report.passed(), "{:?}", report.failures());
|
||||||
|
assert_eq!(
|
||||||
|
report.rules.get(&RuleId::new(Area::Entry, 1)),
|
||||||
|
Some(&Outcome::Pass)
|
||||||
|
);
|
||||||
|
}
|
||||||
|
|
||||||
|
/// The runner judges the answer: a wrong figure fails the rule, whatever
|
||||||
|
/// the engine says about itself.
|
||||||
|
#[test]
|
||||||
|
fn a_wrong_answer_fails() {
|
||||||
|
let examples = [example()];
|
||||||
|
let report = bookspec_runner::run(&examples, &catalog(), |_| Fake {
|
||||||
|
names: serde_json::json!({"1000": "Coin", "3000": "Capital"}),
|
||||||
|
..Fake::default()
|
||||||
|
});
|
||||||
|
assert!(!report.passed());
|
||||||
|
assert_eq!(
|
||||||
|
report.rules.get(&RuleId::new(Area::Entry, 1)),
|
||||||
|
Some(&Outcome::Fail)
|
||||||
|
);
|
||||||
|
assert!(
|
||||||
|
report.failures().iter().any(|f| f.contains("1000")),
|
||||||
|
"{:?}",
|
||||||
|
report.failures()
|
||||||
|
);
|
||||||
|
}
|
||||||
|
|
||||||
|
/// An engine that claims nothing is not claimed, not failed; and the
|
||||||
|
/// example it does not claim is still run (its answer is compared).
|
||||||
|
#[test]
|
||||||
|
fn an_engine_that_claims_nothing_is_not_claimed() {
|
||||||
|
let examples = [example()];
|
||||||
|
let report = bookspec_runner::run(&examples, &catalog(), |_| Fake {
|
||||||
|
claims: Claims::default(),
|
||||||
|
..Fake::default()
|
||||||
|
});
|
||||||
|
assert!(report.passed(), "{:?}", report.failures());
|
||||||
|
assert_eq!(
|
||||||
|
report.rules.get(&RuleId::new(Area::Entry, 1)),
|
||||||
|
Some(&Outcome::NotClaimed)
|
||||||
|
);
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A claim with no example behind it is a failure: a claim needs evidence.
|
||||||
|
#[test]
|
||||||
|
fn a_claim_without_an_example_fails() {
|
||||||
|
let mut catalog = catalog();
|
||||||
|
catalog[0].examples = &[];
|
||||||
|
let examples = [example()];
|
||||||
|
let report = bookspec_runner::run(&examples, &catalog, |_| Fake::default());
|
||||||
|
assert!(!report.passed());
|
||||||
|
assert_eq!(
|
||||||
|
report.rules.get(&RuleId::new(Area::Entry, 1)),
|
||||||
|
Some(&Outcome::Fail)
|
||||||
|
);
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A query the engine refuses fails, and says which rule it refused under.
|
||||||
|
#[test]
|
||||||
|
fn a_refused_query_fails() {
|
||||||
|
let examples = [example()];
|
||||||
|
let report = bookspec_runner::run(&examples, &catalog(), |_| Fake {
|
||||||
|
refuse_query: Some(Refusal::new(
|
||||||
|
RuleId::new(Area::Ledger, 1),
|
||||||
|
"not implemented",
|
||||||
|
)),
|
||||||
|
..Fake::default()
|
||||||
|
});
|
||||||
|
assert!(!report.passed());
|
||||||
|
let failures = report.failures().join("\n");
|
||||||
|
assert!(failures.contains("not implemented"), "{failures}");
|
||||||
|
assert!(failures.contains("BS-ledger-1"), "{failures}");
|
||||||
|
}
|
||||||
|
|
||||||
|
/// An example no rule lists is a failure: it proves nothing.
|
||||||
|
#[test]
|
||||||
|
fn an_example_listed_under_no_rule_fails() {
|
||||||
|
let examples = [example()];
|
||||||
|
let report = bookspec_runner::run(&examples, &[], |_| Fake::default());
|
||||||
|
assert!(!report.passed());
|
||||||
|
assert!(
|
||||||
|
report
|
||||||
|
.failures()
|
||||||
|
.iter()
|
||||||
|
.any(|f| f.contains("listed under no rule")),
|
||||||
|
"{:?}",
|
||||||
|
report.failures()
|
||||||
|
);
|
||||||
|
}
|
||||||
|
|
||||||
|
/// A change the engine refuses fails the example.
|
||||||
|
#[test]
|
||||||
|
fn a_refused_change_fails() {
|
||||||
|
let text = EXAMPLE.replace("events = []\n", "").replace(
|
||||||
|
"[[expect]]",
|
||||||
|
"[[events]]\ndate = \"2026-01-02\"\ndescription = \"A\"\nlines = [\n { account = \"1000\", side = \"debit\", amount = \"1.00\" },\n { account = \"3000\", side = \"credit\", amount = \"1.00\" },\n]\n\n[[changes]]\nafter = 1\nrequire_tax_category = \"refuse\"\n\n[[expect]]",
|
||||||
|
);
|
||||||
|
let examples = [Example::from_toml(&text).unwrap()];
|
||||||
|
let report = bookspec_runner::run(&examples, &catalog(), |_| Fake {
|
||||||
|
change_ok: false,
|
||||||
|
..Fake::default()
|
||||||
|
});
|
||||||
|
assert!(!report.passed());
|
||||||
|
assert!(
|
||||||
|
report.failures().iter().any(|f| f.contains("unchanged")),
|
||||||
|
"{:?}",
|
||||||
|
report.failures()
|
||||||
|
);
|
||||||
|
}
|
||||||
@@ -0,0 +1,60 @@
|
|||||||
|
# bookspec's rule index
|
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Every rule of `docs/spec/rules.md` (B-1 to B-45), its bookspec
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identifier `BS-<area>-<n>` (`plan/served.md` P13 step 3), its area,
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what its statement rests on and the examples that demonstrate it.
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`docs/spec/rules.md`'s **DECISION** status is bookspec's **CHOICE**:
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the specification names the options, an engine declares its pick
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(`claims.choices`, `bookspec_checker::Claims`). Rules B-39 to B-45 are
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allocated in `plan/served.md` 8.0.3 and not yet stated: their
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identifier and area are fixed here so a later unit fills them in
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without moving anyone else's number.
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| B | bookspec id | area | status | rule | examples |
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|---|---|---|---|---|---|
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| B-1 | `BS-entry-1` | entry | AUTHORITY | Every entry is a double entry: debits equal credits | — |
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| B-2 | `BS-entry-2` | entry | CONVENTION | A line's amount is positive; its side gives the direction | — |
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| B-3 | `BS-ledger-1` | ledger | AUTHORITY | One money through the ledger; foreign amounts at the transaction-date rate | — |
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| B-4 | `BS-ledger-2` | ledger | AUTHORITY | Five elements, closed list | — |
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| B-5 | `BS-ledger-3` | ledger | CONVENTION | Normal balances | — |
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| B-6 | `BS-statement-1` | statement | AUTHORITY | The trial balance balances | — |
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| B-7 | `BS-statement-2` | statement | AUTHORITY | The accounting equation | — |
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| B-8 | `BS-ledger-4` | ledger | AUTHORITY | Posted is forever: the book is written only forward | — |
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| B-9 | `BS-ledger-5` | ledger | AUTHORITY | A mistake is corrected by an opposite entry, never erased | — |
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| B-10 | `BS-ledger-6` | ledger | CHOICE | An entry is reversed at most once; a closing entry never | — |
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| B-11 | `BS-period-1` | period | AUTHORITY | Revenue and expenses close into profit and loss, and that into capital | — |
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| B-12 | `BS-period-2` | period | CONVENTION | A closed period takes no new postings; periods close in order | — |
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| B-13 | `BS-partner-1` | partner | AUTHORITY | Partners share income by the partnership agreement; capital accounts carry it | `members-close.odd-cent-across-closes`, `members-close.statement-before-and-after-a-close`, `members-close.thirds-over-twelve-months`, `members-close.true-up-of-a-per-close-split`, `p3-party-members-equity-and-k1` |
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| B-14 | `BS-statement-3` | statement | AUTHORITY | Statements: P&L for a period; cash flows by the direct method | `cash-flow.debt-to-equity`, `cash-flow.government-fees`, `cash-flow.paid-on-the-companys-behalf`, `cash-flow.part-cash-purchase`, `cash-flow.reversal-of-a-reversal`, `cash-flow.reversed-property-contribution`, `cash-flow.two-member-llc-first-year` |
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| B-15 | `BS-asset-1` | asset | CONVENTION | Depreciation: straight line, salvage never depreciated, partial months by days | `assets-acquired-before-in-service`, `assets-a-reversed-run-is-not-posted`, `assets-book-value-is-what-the-books-carry`, `depreciation-catch-up-month`, `depreciation-disposal-after-a-late-change-undone`, `depreciation-disposal-before-a-later-run`, `depreciation-disposal-in-final-month`, `depreciation-disposal-inside-a-posted-month`, `depreciation-disposal-mid-month`, `depreciation-final-month-by-days`, `depreciation-final-month-drift`, `depreciation-reversal-before-its-run-is-refused`, `depreciation-run-reversed-after-its-month` |
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| B-16 | `BS-prepaid-1` | prepaid | AUTHORITY | Prepaid expenses and deferred revenue are recognized over the period benefited or earned | `schedule-daily-deferred-revenue`, `schedule-daily-small-first-and-last-month`, `schedule-equal-months-start-on-the-first` |
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| B-17 | `BS-revenue-1` | revenue | AUTHORITY | Platform payouts are recorded gross when the business is the principal | — |
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| B-18 | `BS-arap-1` | arap | CONVENTION | Aging buckets: Current, 1-30, 31-60, 61-90, 90+ days past due | — |
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| B-19 | `BS-1099-1` | 1099 | AUTHORITY | 1099 reporting thresholds, payment methods, and decisions | `1099-a-dated-status-applies-by-payment-date`, `1099-a-members-check-through-financing-counts`, `1099-and-party-totals-for-a-members-payment`, `1099-card-payments-are-excluded`, `1099-money-between-own-accounts-pays-no-one`, `1099-money-from-a-payee-is-netted-only-as-a-refund`, `1099-the-threshold-is-the-years`, `1099-worksheet-through-as-of` |
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| B-20 | `BS-ledger-7` | ledger | AUTHORITY | Every transaction has supporting documents; records are kept | — |
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| B-21 | `BS-entry-3` | entry | AUTHORITY | Exact amounts in the books; rounding only on returns | — |
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| B-22 | `BS-asset-2` | asset | AUTHORITY | Expense or capitalize (book policy, mirrors tax) | — |
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| B-23 | `BS-ledger-8` | ledger | CONVENTION | Control roles: one account each, of the right kind, moved only when empty | — |
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| B-24 | `BS-asset-3` | asset | CHOICE | Asset tags: one label per asset, never reused | — |
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| B-25 | `BS-asset-4` | asset | AUTHORITY | Tax figures beside book value: the section 723 basis, the depreciable basis, the section 704(c) built-in gain | `assets-723-basis-apart-from-depreciable-basis`, `assets-built-in-gain-fixed-at-contribution`, `assets-four-contributed-devices` |
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| B-26 | `BS-partner-2` | partner | AUTHORITY | Parties: one directory, no full TIN in the books | `p3-party-tin-last4` |
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| B-27 | `BS-format-1` | format | CHOICE | The journal format gate: newer is not corrupt | — |
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| B-28 | `BS-entry-4` | entry | CONVENTION | What new commands take: four-digit years, amounts a line can carry | — |
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| B-29 | `BS-ledger-9` | ledger | CHOICE | The books keep how they are kept | — |
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| B-30 | `BS-period-3` | period | AUTHORITY | A report asked for without dates covers this fiscal year so far | `default-period-fiscal-year-to-date` |
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| B-31 | `BS-ledger-10` | ledger | CHOICE | Renaming an account changes its label, nothing else | `rename-changes-no-amount` |
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| B-32 | `BS-ledger-11` | ledger | AUTHORITY | Every revenue and expense account maps to a line of the return | `tax-category-required` |
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| B-33 | `BS-statement-4` | statement | CONVENTION | A package as of a day shows the books through that day | `as-of-package-stops-at-as-of` |
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| B-34 | `BS-format-2` | format | AUTHORITY | The QuickBooks Desktop file (IIF): plain ASCII, every entry through as_of, closes left out, classes carried | `iif-quickbooks-journal-file` |
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| B-35 | `BS-partner-3` | partner | CONVENTION | A party's part of an entry, and a party's totals | `p3-party-accrual-counts-once`, `p3-party-distribution-still-owed`, `p3-party-gift-card-is-a-promise`, `p3-party-members-equity-and-k1`, `p3-party-own-liability-never-pays`, `p3-party-reversed-card-payment`, `p3-party-signs-and-reversals` |
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| B-36 | `BS-partner-4` | partner | AUTHORITY | The K-1 worksheet reports tax-basis capital beside book capital | `partnership-k1-tax-basis-capital`, `partnership-k1-tax-basis-odd-cents` |
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| B-37 | `BS-statement-5` | statement | CHOICE | A project is a class with its facts; its figures are its tagged lines | `projects-invoice-and-bill-lines-count-by-project`, `projects-net-is-its-tagged-lines`, `projects-on-spec-costs-are-expenses` |
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| B-38 | `BS-arap-2` | arap | CHOICE | A document's figures are its ledger lines that stand; a control account is its documents | — |
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| B-39 | `BS-arap-3` | arap | — | Terms: when a document is due (allocated, not yet stated) | — |
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| B-40 | `BS-arap-4` | arap | — | Numbers and the issued copy (allocated, not yet stated) | — |
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| B-41 | `BS-arap-5` | arap | — | Write-offs (allocated, not yet stated) | — |
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| B-42 | `BS-arap-6` | arap | — | Settlements and the fee (allocated, not yet stated) | — |
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| B-43 | `BS-entry-5` | entry | — | Drafts and evidence (allocated, not yet stated) | — |
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| B-44 | `BS-ledger-12` | ledger | — | Extraction and dedup (allocated, not yet stated) | — |
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| B-45 | `BS-ledger-13` | ledger | — | Audits and attestations (allocated, not yet stated) | — |
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