swaitsandClaude Opus 5.5
10d9d7d534
Direct method with the operating reconciliation and noncash schedules; it foots by construction (Lean and Kani). Every non-cash account belongs to one section; reversals net; a member or lender paying for the company is cash borrowed and spent (D-42, constructive receipt and disbursement); property a member contributes stays noncash. The bookspec seed: one loader checks every example. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
85 lines
2.0 KiB
TOML
85 lines
2.0 KiB
TOML
id = "cash-flow.reversed-property-contribution"
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title = "A property contribution reversed the same day leaves the statement of cash flows empty"
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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."
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status = "AUTHORITY"
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sources = [
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"ASC 230-10-45-1",
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"ASC 230-10-45-24",
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"ASC 230-10-50-3",
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"Pacioli, Summa (1494), ch. 31 (the correcting entry)",
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]
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tags = ["accrual", "book", "us", "cash-flow", "reversal", "regression:p3-defect-1"]
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[setup]
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currency = "USD"
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fiscal_year_start = "01-01"
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basis = "accrual"
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rounding = "half-even"
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cash_accounts = ["1000"]
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[[setup.accounts]]
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code = "1000"
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name = "Cash"
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type = "asset"
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[[setup.accounts]]
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code = "1500"
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name = "Equipment"
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type = "asset"
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[[setup.accounts]]
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code = "1510"
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name = "Accumulated depreciation"
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type = "asset"
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[[setup.accounts]]
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code = "6100"
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name = "Depreciation"
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type = "expense"
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[[setup.accounts]]
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code = "3000"
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name = "Capital"
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type = "equity"
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[[setup.fixed_assets]]
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cost_account = "1500"
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accumulated_account = "1510"
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expense_account = "6100"
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[[events]]
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date = "2026-01-10"
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description = "Property contributed"
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lines = [
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{ account = "1500", side = "debit", amount = "2340.00" },
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{ account = "3000", side = "credit", amount = "2340.00" },
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]
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[[events]]
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date = "2026-01-10"
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description = "Reverse entry 1"
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reverses = 1
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# By hand: no cash moved (sections 0.00, change in cash 0.00), and the
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# entry and its reversal cancel, so nothing is disclosed either. Before the
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# fix (wanderbooks P3, defect 1) investing showed -2,340.00 against a
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# change of 0.00: the reversal's credit to equipment fell in no section.
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[[expect]]
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query = "cash_flow"
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from = "2026-01-01"
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to = "2026-12-31"
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[expect.values]
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operating = "0.00"
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investing = "0.00"
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financing = "0.00"
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net_change = "0.00"
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cash_beginning = "0.00"
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cash_ending = "0.00"
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difference = "0.00"
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net_income = "0.00"
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"operating.count" = "0"
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"investing.count" = "0"
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"financing.count" = "0"
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"noncash.count" = "0"
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