swaits/bookspec
1
0 Fork 0
Code Issues Pull Requests Actions Packages Projects Releases Wiki Activity

P3: depreciation straight-line by days through the final month, schedules by day (defects 22, 9, D-37)

Browse Source 
The final month takes what the months before leave, spread over its days;
a disposed asset stops on its disposal day. A skipped month is caught up
in the month the run is made; a reversed run un-posts its month. New
schedules spread by day; equal-months schedules must start on the 1st.
Amounts round to the currency's own minor unit. Kani and Lean proofs; an
exhaustive search over runs, reversals and disposals.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
This commit is contained in:
swaitsandClaude Opus 5.5 committed 2026-10-21 14:04:11 -06:00
1 parent 249e216fc0
commit aa884d35d1
14 files changed
+1573 -22
Download Patch File Download Diff File Expand all files Collapse all files

No files matched your search

README.md
+94 -22
View File
@@ -39,7 +39,7 @@ code = "1000"
name = "Cash"
type = "asset" # asset | liability | equity | revenue | expense
[[events]] # in order; event N is entry #N
[[events]] # in order, counting from 1
date = "2026-01-10"
description = "Property contributed"
lines = [
@@ -50,8 +50,9 @@ lines = [
[[events]]
date = "2026-01-10"
description = "Reverse entry 1"
reverses = 1 # the event (1-based) this one reverses:
# its lines, sides flipped; no `lines` here
reverses = 1 # the event (1-based) whose entry this
# one reverses: its lines, sides flipped;
# no `lines` here
[[expect]]
query = "cash_flow" # what is asked of the books (see below)
@@ -62,14 +63,29 @@ to = "2026-12-31" # inclusive (a query as of a day: as_of)
operating = "0.00"
```
Events count from 1, as entries do: the first `[[events]]` is event 1
(entry #1), and `reverses = N` reverses the Nth event, one before it;
`reverses = 0` names no event and is refused. An event is an entry
(`lines`), a reversal (`reverses`), a close (`close`, below) or a bill
(`bill`, below), exactly one of them, and posts entry #N. A change that
posts no entry (a rename, a policy) is a `[[changes]]` entry instead
(below), so the numbering holds. A key the shape doesn't have is refused
too, never ignored.
Events count from 1: the first `[[events]]` is event 1. An event is an
entry (`lines`), a reversal (`reverses`), a close (`close`, below) or a
bill (`bill`, below), each posting one entry; or one of the books'
commands that post what is due (`run_depreciation`, `dispose_asset`,
`run_schedules`, below), which post as many entries as are due, none
included; or a schedule's registration (`register_schedule`), which
posts none: exactly one of them. A key that names an event (`reverses =
N`, `entry = N`, a cash flow's `<N>`) names the entry event N posted, one
before it: an event that posted none, or several, can't be named that
way, and `reverses = 0` names no event and is refused. While every event
posts one entry, event N's is entry #N. A change that posts no entry (a
rename, a policy) is a `[[changes]]` entry instead (below). A key the
shape doesn't have is refused too, never ignored.
An entry, a reversal, a close, a bill and a disposal are dated (`date`);
the other commands date their own entries (a run its month's end) and
take no date. An entry, a reversal, a close and a bill are described
(`description`); a command describes its own entries and takes none.
The books are the engine's own (`ledger_store::Store`, in a directory of
their own): each event is the command the books take it by, journaled as
they journal it, and after every expectation is checked the books must
replay to what they kept (`Store::verify`).
`rounding` names the rule the example's figures are rounded by where one
rounds: `half-even` or `half-away-from-zero` to the currency's minor unit,
@@ -113,6 +129,34 @@ the side gives the direction.
expense_account }`: accounts that hold property and equipment (their
cost and accumulated depreciation are investing; ASC 230-10-45-12(c),
45-13(c)).
- `[[setup.assets]]`: fixed assets registered before the first event,
each named by its `id` in the events and queries that ask about it
(rules.md B-15):
```toml
[[setup.assets]]
id = "X" # its name in this example
description = "Asset X"
cost = "12000.00"
salvage = "0.00"
life_months = 12
in_service = "2026-01-01" # depreciation starts here
method = "straight_line" # the one method the books have
cost_account = "1500"
accumulated_account = "1510"
expense_account = "6200"
```
Registering an asset posts nothing: the entry that buys it is an event
of its own.
- `[[setup.schedules]]`, and `register_schedule = { ... }` as an event: a
prepaid expense or deferred revenue recognized over its months (rules.md
B-16), named by its `id`:
`{ id, kind, description, total, start, months, convention,
balance_account, pl_account }`, `kind` `"prepaid_expense"` or
`"deferred_revenue"`, `convention` `"daily"` (by the day, the last month
taking what the others leave) or `"monthly_even"` (equal months from
the 1st). Registering one posts nothing.
- `[[setup.parties]]` `{ name, roles, creditor_of?, tin_last4?,
w9_tin_last4?, tin_purged? }`: the company's directory (B-26). `roles`
are role keys (`member`, `vendor`, `customer`, `contractor`,
@@ -153,8 +197,8 @@ the side gives the direction.
liability is a card account (B-35 item 5): while none is recorded, a
liability whose name says "card", not "gift card", is.
- `payee` on an event: the payee (by name, one of `setup.payees`) the
entry paid. Not on a reversal, which takes its original's, nor on a
close.
entry paid. Only on an entry (`lines`): a reversal takes its
original's, a bill names its vendor, a close and a command have none.
- `parties = [{ party, amount? }, { party, percent? }, ...]` on an event:
the parties (by name, in `setup.parties`) the entry is with, each with
its share: an `amount` (an exact decimal string), a `percent`, or
@@ -164,7 +208,7 @@ the side gives the direction.
`payee` as well, the payee's party is one of the parties.
- `instrument` on an event: the payment method (a `setup.instruments`
label) the entry was paid with. Neither `parties` nor `instrument` on a
reversal, which takes its original's.
reversal, which takes its original's, nor on a command.
- `close = { start, to, rounding? }` as an event: closes the period from
`start` through the event's `date` (rules.md B-11, B-13), `to`
`"members"` (split by share, in the order listed) or
@@ -173,13 +217,28 @@ the side gives the direction.
have closed less what earlier closes gave them; `rounding = "per-close"`
splits that close's net on its own instead (books from an engine that
rounded each close by itself). A close must have something to close: it
posts entry #N like any other event.
posts one entry like any other event.
- `bill = { vendor, amount }` as an event: a bill from `vendor` (a name;
a payee's record if one has it) for `amount`, dated and due on the
event's date. It posts entry #N: General Expenses (6999) debited and
event's date. It posts one entry: General Expenses (6999) debited and
Accounts Payable (2000) credited, each account created with that fixed
name when first needed, as the books create a control role's account
(B-32).
- `run_depreciation = { asset, period }` as an event: the asset's run for
`period` (`"YYYY-MM"`), which posts what the schedule says is due
through the month's end and the books don't carry, dated then: a
skipped month caught up, nothing when nothing is due (rules.md B-15).
- `dispose_asset = { asset, proceeds, proceeds_account, gain_loss_account
}` as an event, dated: the asset's disposal for `proceeds` (an exact
decimal, zero allowed), received into `proceeds_account`, its gain or
loss to `gain_loss_account` (B-15). It posts the depreciation still due
through its day in an entry of its own when the month has no run, then
the disposal entry.
- `run_schedules = { through }` as an event: every schedule's months due
through `through` posted (B-16).
- `refused = "<reason>"` on a reversal or a command: the books refuse it,
for that reason (below); it changes nothing, posts nothing, and the
example goes on without it.
- `[[changes]]` `{ after, rename?, require_tax_category? }`: a change
that posts no entry, exactly one of `rename = { code, name }` (rename
the account `code`, B-31) and `require_tax_category = "warn"` or
@@ -213,7 +272,7 @@ answers is refused, never skipped.
| `cash_flow` | `from`, `to` | figures (below) | `ledger-core` `tests/bookspec.rs` |
| `trial_balance` | `as_of` | each account's balance by code, debits less credits (a credit balance negative), every account listed | `ledger-core` `tests/bookspec.rs` |
| `profit_and_loss` | `from`, `to` | each revenue and expense account's activity by code, on its normal side, closing entries left out, every one listed; `net_income`, revenue less expenses | `ledger-core` `tests/bookspec.rs` |
| `entry` | `entry = N`, no dates | entry N's lines, `"<code>.debit"` and `"<code>.credit"` each the sum of that account's lines on that side, every line of the entry named | `ledger-core` `tests/bookspec.rs` |
| `entry` | `entry = N`, no dates | the lines of event N's entry, `"<code>.debit"` and `"<code>.credit"` each the sum of that account's lines on that side, every line of the entry named | `ledger-core` `tests/bookspec.rs` |
| `balances` | `as_of` | each account named by code, its balance on its normal side (a member's capital after a loss is negative); the example names the accounts it shows | `ledger-core` `tests/bookspec.rs` |
| `members_equity` | `from`, `to` | the statement of changes in members' equity (rules.md B-13): `"<member>.beginning"`, `.contributions`, `.net_income`, `.distributions`, `.other`, `.ending`; the example names the figures it shows | `ledger-core` `tests/bookspec.rs` |
| `k1` | `from`, `to` | the K-1 worksheet (B-13; Schedule K-1 Item L): `"<member>.beginning"`, `.contributions_cash`, `.contributions_property`, `.net_income`, `.distributions`, `.other`, `.ending`; the example names the figures it shows (`cash_accounts` required) | `ledger-core` `tests/bookspec.rs` |
@@ -227,6 +286,10 @@ answers is refused, never skipped.
| `calendar_year` | none | the year a calendar-year count (1099s, party totals) asked without one counts: `year` | `ledger-core` `tests/bookspec.rs` |
| `account_names` | none | each account's name by code, as the chart holds it and every report prints it, past periods included (B-31); every account listed, those the books created included | `ledger-core` `tests/bookspec.rs` |
| `uncategorized_accounts` | none | a list: every account that needs a tax category (revenue or expense, not a header) and has none, with activity or not, `"<code> <name>"`, by code (B-32) | `ledger-core` `tests/bookspec.rs` |
| `run` | `event = N`, no dates | what the `run_depreciation` event N posted: `amount` (zero when nothing was due, or the month had its run already), and `caught_up`, what of it is beyond the month's own depreciation (B-15); both listed | `ledger-core` `tests/bookspec.rs` |
| `disposal` | `asset`, no dates | what the asset's disposal took (B-15), every figure listed: `final_depreciation` (posted in its own entry), `catch_up_depreciation` and `excess_depreciation` (charged, and credited back, in the disposal entry), `accumulated` (cleared), `book_value`, `gain_loss` (a gain positive) | `ledger-core` `tests/bookspec.rs` |
| `depreciation_schedule` | `asset`, `as_of` | the asset's schedule through the day (B-15): each month named (`"YYYY-MM"`) its depreciation, `"0.00"` for a month it doesn't reach; `accumulated` and `book_value` through the day; the example names the figures it shows | `ledger-core` `tests/bookspec.rs` |
| `schedule_plan` | `schedule`, no dates | the schedule's plan (B-16): what it recognizes at each month end named (`"YYYY-MM-DD"`), `"0.00"` at one it doesn't post; `total`, all it recognizes; the example names the figures it shows | `ledger-core` `tests/bookspec.rs` |
| `iif_lines` | `as_of` | formats appendix: the file's lines in order, each its fields joined by tabs, without the CR LF that ends each | `ledger-package` `the_bookspec_iif_example_matches_the_engine` |
| `iif_changes` | `as_of` | formats appendix: each text the file writes differently from the books, in file order, as `[what, books' text, file's text]` (the example's header gives `what`) | `ledger-package` `the_bookspec_iif_example_matches_the_engine` |
@@ -255,7 +318,15 @@ name, ignoring capitals and surrounding space), `holds_a_tin` (a run of
nine digits), `not_one_line` (a line break, tab or other control
character, or past 200 characters), `code_taken`, and
`tax_category_required` (an account that needs a category left without
one under `refuse`).
one under `refuse`). A refused event's: `depreciation_past_disposal` (a
disposal dated before depreciation a run carries: a later month's run
stands, or a run's change dated after the disposal's month isn't undone),
`entry_irreversible` (an asset's entry that can't be reversed: its
disposal, a disposed asset's depreciation, a run re-instated twice or past
its schedule, or a reversal dated before its run), `already_disposed`,
`invalid_depreciation_period` (a month that ends before the asset is in
service) and `invalid_schedule` (an equal-months schedule not starting on
the 1st, among others).
`cash_flow` (rules.md B-14): the statement of cash flows for `[from, to]`.
@@ -265,10 +336,10 @@ one under `refuse`).
| `net_change`, `cash_beginning`, `cash_ending` | the cash accounts' change and balances |
| `difference` | sections less the change in cash: always `"0.00"` |
| `net_income` | revenue less expenses, closing entries excluded |
| `<section>.<N>` | entry N's cash in that section (`financing.4`) |
| `<section>.<N>` | event N's entry's cash in that section (`financing.4`) |
| `<section>.<N>.on_behalf` | of it, what a member or a lender paid or received for the company, no cash account moving (constructive receipt and disbursement) |
| `<section>.count` | how many entries the section lists |
| `noncash.<N>` | entry N's noncash investing and financing disclosure |
| `noncash.<N>` | event N's entry's noncash investing and financing disclosure |
| `noncash.count` | how many entries are disclosed |
| `reconciliation.depreciation` | depreciation added back |
| `reconciliation.investing_gain_loss` | gains and losses whose cash is investing, taken out |
@@ -284,8 +355,9 @@ reconciliation key not given must be zero or absent.
Every example, in any appendix, is loaded by
`crates/ledger-core/tests/bookspec.rs` (`every_bookspec_example_holds`):
its shape (a key the shape doesn't have is refused), its setup, and every
event posted. Each query is then checked by the crate that answers it (the
table above), so the shape never rots either.
event taken or refused as it says, on the books' own store. Each query is
then checked by the crate that answers it (the table above), so the shape
never rots either.
## Licence and sources