swaitsandClaude Opus 5.5
aa884d35d1
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
108 lines
2.8 KiB
TOML
108 lines
2.8 KiB
TOML
id = "schedule-daily-small-first-and-last-month"
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title = "A prepaid expense spread by the day: a small first and last month around full ones"
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rule = "A prepaid expense covering whole months from a mid-month start is expensed by the day: each full month an equal share, the first month its days' share, and the last month what the others leave, one posting per calendar month touched."
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status = "CHOICE"
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sources = ["ASC 340-10-05-4", "ASC 210-10-45-1(g)", "DECISION: plan/served.md D-11, D-37 (owner, 2026-10-20)"]
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tags = ["schedules", "prepaid-expense", "daily", "p3-defect-9"]
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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-away-from-zero"
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[[setup.accounts]]
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code = "1000"
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name = "Bank"
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type = "asset"
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[[setup.accounts]]
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code = "1300"
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name = "Prepaid Expenses"
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type = "asset"
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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.accounts]]
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code = "6300"
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name = "Insurance"
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type = "expense"
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# 1,200.00 of insurance covering 2026-03-15 through 2027-03-14.
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[[setup.schedules]]
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id = "INS"
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kind = "prepaid_expense"
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description = "Liability insurance"
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total = "1200.00"
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start = "2026-03-15"
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months = 12
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convention = "daily"
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balance_account = "1300"
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pl_account = "6300"
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[[events]]
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date = "2026-03-15"
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description = "Capital"
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lines = [
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{ account = "1000", side = "debit", amount = "1200.00" },
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{ account = "3000", side = "credit", amount = "1200.00" },
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]
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[[events]]
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date = "2026-03-15"
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description = "Paid a year of insurance"
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lines = [
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{ account = "1300", side = "debit", amount = "1200.00" },
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{ account = "1000", side = "credit", amount = "1200.00" },
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]
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[[events]]
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run_schedules = { through = "2027-03-31" }
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# Hand check (worked without the code): 1,200.00 / 12 = 100.00 a month.
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# March 2026 holds 17 of its 31 days (15-31): 100.00 x 17/31 = 54.838...
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# -> 54.84. April 2026 through February 2027 are whole: 100.00 each, 11 of
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# them (cumulatives 154.84 ... 1,154.84). March 2027 holds days 1-14 and
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# takes what is left: 1,200.00 - 1,154.84 = 45.16 (= 100.00 x 14/31 to the
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# cent). Thirteen month ends for a twelve-month policy.
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[[expect]]
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query = "schedule_plan"
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schedule = "INS"
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[expect.values]
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"2026-03-31" = "54.84"
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"2026-04-30" = "100.00"
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"2026-05-31" = "100.00"
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"2026-06-30" = "100.00"
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"2026-07-31" = "100.00"
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"2026-08-31" = "100.00"
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"2026-09-30" = "100.00"
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"2026-10-31" = "100.00"
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"2026-11-30" = "100.00"
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"2026-12-31" = "100.00"
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"2027-01-31" = "100.00"
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"2027-02-28" = "100.00"
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"2027-03-31" = "45.16"
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# Through June 2026 the books have expensed 54.84 + 3 x 100.00 = 354.84,
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# and 845.16 is still prepaid.
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[[expect]]
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query = "balances"
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as_of = "2026-06-30"
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[expect.values]
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"1300" = "845.16"
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"6300" = "354.84"
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# Through March 2027, all of it.
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[[expect]]
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query = "balances"
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as_of = "2027-03-31"
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[expect.values]
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"1300" = "0.00"
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"6300" = "1200.00"
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