id = "cash-flow.reversed-property-contribution"
title = "A property contribution reversed the same day leaves the statement of cash flows empty"
rule = "An entry and its reversal both in the period MUST contribute nothing to any section or disclosure, and the sections MUST sum to the change in cash."
status = "AUTHORITY"
sources = [
  "ASC 230-10-45-1",
  "ASC 230-10-45-24",
  "ASC 230-10-50-3",
  "Pacioli, Summa (1494), ch. 31 (the correcting entry)",
]
tags = ["accrual", "book", "us", "cash-flow", "reversal", "regression:p3-defect-1"]

[setup]
currency = "USD"
fiscal_year_start = "01-01"
basis = "accrual"
rounding = "half-even"
cash_accounts = ["1000"]

[[setup.accounts]]
code = "1000"
name = "Cash"
type = "asset"

[[setup.accounts]]
code = "1500"
name = "Equipment"
type = "asset"

[[setup.accounts]]
code = "1510"
name = "Accumulated depreciation"
type = "asset"

[[setup.accounts]]
code = "6100"
name = "Depreciation"
type = "expense"

[[setup.accounts]]
code = "3000"
name = "Capital"
type = "equity"

[[setup.fixed_assets]]
cost_account = "1500"
accumulated_account = "1510"
expense_account = "6100"

[[events]]
date = "2026-01-10"
description = "Property contributed"
lines = [
  { account = "1500", side = "debit", amount = "2340.00" },
  { account = "3000", side = "credit", amount = "2340.00" },
]

[[events]]
date = "2026-01-10"
description = "Reverse entry 1"
reverses = 1

# By hand: no cash moved (sections 0.00, change in cash 0.00), and the
# entry and its reversal cancel, so nothing is disclosed either. Before the
# fix (wanderbooks P3, defect 1) investing showed -2,340.00 against a
# change of 0.00: the reversal's credit to equipment fell in no section.
[[expect]]
query = "cash_flow"
from = "2026-01-01"
to = "2026-12-31"

[expect.values]
operating = "0.00"
investing = "0.00"
financing = "0.00"
net_change = "0.00"
cash_beginning = "0.00"
cash_ending = "0.00"
difference = "0.00"
net_income = "0.00"
"operating.count" = "0"
"investing.count" = "0"
"financing.count" = "0"
"noncash.count" = "0"