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
64 lines
2.3 KiB
TOML
64 lines
2.3 KiB
TOML
id = "schedule-equal-months-start-on-the-first"
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title = "An equal-months schedule starts on the 1st of a month"
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rule = "A schedule that spreads its total in equal months must start on the 1st of a month, for prepaid expenses and deferred revenue alike, so it never recognizes days it does not cover."
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status = "CHOICE"
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sources = ["ASC 606-10-25-23", "DECISION: plan/served.md D-37 (owner, 2026-10-20)"]
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tags = ["schedules", "monthly-even", "refusal", "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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# Equal months keep the rounding schedules had before P3 (each month the
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# total over the months to the cent, ties to even; the last month takes
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# what the others leave): a posted month's replay re-derives its plan.
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rounding = "half-even"
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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 = "2400"
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name = "Deferred Revenue"
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type = "liability"
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[[setup.accounts]]
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code = "4000"
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name = "Subscription Revenue"
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type = "revenue"
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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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# Equal months from March 15: refused (it would recognize all of March's
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# 100.00, 45.16 of it, March 1 to 14 at 100.00 × 14/31, before the service
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# began). The refusal names the 1st.
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[[events]]
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register_schedule = { id = "MID", kind = "deferred_revenue", description = "Annual plan", total = "1200.00", start = "2026-03-15", months = 12, convention = "monthly_even", balance_account = "2400", pl_account = "4000" }
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refused = "invalid_schedule"
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# The same for a prepaid expense: one rule for both.
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[[events]]
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register_schedule = { id = "MIDP", kind = "prepaid_expense", description = "Insurance", total = "1200.00", start = "2026-03-15", months = 12, convention = "monthly_even", balance_account = "1300", pl_account = "6300" }
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refused = "invalid_schedule"
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# From the 1st it is taken: twelve equal months.
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[[events]]
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register_schedule = { id = "FIRST", kind = "deferred_revenue", description = "Annual plan", total = "1200.00", start = "2026-03-01", months = 12, convention = "monthly_even", balance_account = "2400", pl_account = "4000" }
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# Hand check (worked without the code): 1,200.00 / 12 = 100.00, every
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# month, the last absorbing no rounding.
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[[expect]]
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query = "schedule_plan"
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schedule = "FIRST"
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[expect.values]
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"2026-03-31" = "100.00"
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"2026-09-30" = "100.00"
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"2027-02-28" = "100.00"
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total = "1200.00"
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