swaitsandClaude Fable 5.1
1e42d8f265
The fourth of the paused branches: Ledger::write_off and the bad_debts control role, invoice.written_off with its evidence filed in the same store call, books.write_off_invoice, the write-off on the timeline and in Needs attention, Lean writeOff_within_bounds, rules.md B-41 and the bookspec examples. Twenty-eight files conflicted with the S4.4, S5 and S6 merges; resolved as plan 8.0.2 says, keeping both sides' appends with their seams restored, and: the scope table at 125; S7's law numbered 37; B-41 placed before B-42; the handbook's step 4 and recovery procedures folded into the one invoices-and-bills section; S7's wire tests in their own module with the confirm S4.4's contract needs; S7's copy of the payment steps dropped (S6 replaced them with Ledger::settle) and its write-off journaled through S6's journal_auto_lines; in the old-books fixture S7's hand-written write-off moved to a second invoice, since S6's hand-written payment settles invoice 1 in full. Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01HS8WZziDnyxunC23MUxrLp
585 lines
16 KiB
Rust
585 lines
16 KiB
Rust
//! bookspec's rule identifiers and their catalogue.
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//!
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//! Every rule of `docs/spec/rules.md` (B-1 to B-45) has one bookspec
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//! identifier, `BS-<area>-<n>`, allocated by [`Area`] and numbered in
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//! B-rule order within its area. `bookspec/spec/rules-index.md` is the
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//! table, and a test keeps the two in step. The rules from B-39 on are
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//! allocated in `plan/served.md` 8.0.3 but not yet stated; they carry an
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//! identifier and an area and no status, so a later unit fills them in
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//! without moving anyone else's number.
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use std::sync::LazyLock;
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use crate::engine::RuleId;
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/// One of bookspec's areas: the subject a rule belongs to.
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#[derive(Clone, Copy, Debug, PartialEq, Eq, PartialOrd, Ord, Hash)]
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pub enum Area {
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/// The mechanics of an entry: lines, sides, amounts, dates.
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Entry,
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/// The ledger: the chart, accounts, the journal, the format.
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Ledger,
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/// Reports: the trial balance, the accounting equation, statements.
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Statement,
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/// Periods: closes, closed periods, what an omitted date means.
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Period,
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/// Partners and parties: shares, members' capital, the directory.
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Partner,
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/// Fixed assets and capitalization.
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Asset,
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/// Prepaid expenses and deferred revenue.
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Prepaid,
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/// Receivables and payables: documents, aging, settlements.
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Arap,
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/// Revenue: when it is recognized and how it is presented.
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Revenue,
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/// Information returns: 1099s and their thresholds.
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Tax1099,
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/// Interchange formats: the journal format gate and the IIF.
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Format,
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}
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impl Area {
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/// Every area, in the order the specification lists them.
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pub const ALL: [Area; 11] = [
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Area::Entry,
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Area::Ledger,
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Area::Statement,
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Area::Period,
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Area::Partner,
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Area::Asset,
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Area::Prepaid,
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Area::Arap,
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Area::Revenue,
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Area::Tax1099,
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Area::Format,
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];
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/// The area's key in a rule identifier.
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pub fn key(self) -> &'static str {
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match self {
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Area::Entry => "entry",
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Area::Ledger => "ledger",
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Area::Statement => "statement",
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Area::Period => "period",
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Area::Partner => "partner",
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Area::Asset => "asset",
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Area::Prepaid => "prepaid",
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Area::Arap => "arap",
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Area::Revenue => "revenue",
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Area::Tax1099 => "1099",
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Area::Format => "format",
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}
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}
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/// The area `key` names.
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pub fn parse(key: &str) -> Option<Self> {
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Self::ALL.into_iter().find(|a| a.key() == key)
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}
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}
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/// The status of a rule, in bookspec's vocabulary: what its statement
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/// rests on. `docs/spec/rules.md`'s "DECISION" is bookspec's [`Status::Choice`]
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/// (`plan/served.md` P13 step 3): the specification names the options, and
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/// an engine declares its pick through [`crate::Claims`].
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#[derive(Clone, Copy, Debug, PartialEq, Eq, PartialOrd, Ord, Hash)]
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pub enum Status {
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/// A cited authority states the rule.
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Authority,
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/// Common practice, where no authority states the rule.
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Convention,
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/// A human's or the house's choice among options the specification
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/// names.
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Choice,
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}
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impl Status {
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/// The status as the specification writes it.
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pub fn key(self) -> &'static str {
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match self {
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Status::Authority => "AUTHORITY",
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Status::Convention => "CONVENTION",
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Status::Choice => "CHOICE",
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}
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}
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/// The status `key` names.
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pub fn parse(key: &str) -> Option<Self> {
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[Status::Authority, Status::Convention, Status::Choice]
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.into_iter()
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.find(|s| s.key() == key)
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}
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}
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/// One rule of the specification.
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#[derive(Clone, Debug, PartialEq, Eq)]
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pub struct Rule {
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/// Its number in `docs/spec/rules.md`, 1 to 45.
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pub b: u8,
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/// Its bookspec identifier.
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pub id: RuleId,
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/// Its area.
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pub area: Area,
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/// Its normative title, as `docs/spec/rules.md` states it.
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pub title: &'static str,
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/// What its statement rests on; `None` for a rule allocated but not
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/// yet stated (B-39 to B-45, `plan/served.md` 8.0.3).
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pub status: Option<Status>,
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/// The example ids that demonstrate it, by `Example::id`.
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pub examples: &'static [&'static str],
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}
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impl Rule {
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/// True when the rule has at least one example to check it.
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pub fn has_examples(&self) -> bool {
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!self.examples.is_empty()
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}
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}
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/// The catalogue: every rule, in B-rule order.
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pub fn rules() -> &'static [Rule] {
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static RULES: LazyLock<Vec<Rule>> = LazyLock::new(build);
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&RULES
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}
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/// The rule `b` (1 to 45).
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pub fn rule(b: u8) -> Option<&'static Rule> {
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rules().iter().find(|r| r.b == b)
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}
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/// The rule `id` names, if the specification states it.
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pub fn rule_for_id(id: &RuleId) -> Option<&'static Rule> {
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rules().iter().find(|r| &r.id == id)
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}
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/// The rule a refusal belongs to, by its reason in the examples' words
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/// (bookspec/README.md).
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pub fn rule_for_refusal(reason: &str) -> Option<&'static Rule> {
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let b = match reason {
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"end_before_start" | "start_after_today" => 30,
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"blank" | "unchanged" | "sibling_has_it" | "holds_a_tin" | "not_one_line"
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| "code_taken" => 31,
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"tax_category_required" => 32,
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"depreciation_past_disposal"
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| "entry_irreversible"
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| "already_disposed"
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| "invalid_depreciation_period" => 15,
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"invalid_schedule" => 16,
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"untagged_control_line" => 38,
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_ => return None,
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};
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rule(b)
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}
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/// The rules an engine can claim today: those with at least one example.
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/// A rule with no example has no evidence, so an engine cannot claim it
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/// (`plan/served.md` P13 step 4 fills the rest in).
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pub fn covered_rules() -> Vec<&'static Rule> {
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rules().iter().filter(|r| r.has_examples()).collect()
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}
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fn build() -> Vec<Rule> {
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// The areas' ordinals are assigned here in B-rule order, one line per
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// rule: an area's n is its place in `Area::ALL`'s set of rules.
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let mut next = std::collections::BTreeMap::new();
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let mut out = Vec::with_capacity(45);
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for (b, area, title, status, examples) in SPEC {
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let n: u32 = *next.entry(*area).and_modify(|n| *n += 1).or_insert(1);
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out.push(Rule {
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b: *b,
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id: RuleId::new(*area, n),
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area: *area,
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title,
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status: *status,
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examples,
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});
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}
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out
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}
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type Spec = &'static [(
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u8,
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Area,
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&'static str,
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Option<Status>,
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&'static [&'static str],
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)];
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const SPEC: Spec = &[
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(
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1,
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Area::Entry,
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"Every entry is a double entry: debits equal credits",
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Some(Status::Authority),
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&[],
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),
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(
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2,
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Area::Entry,
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"A line's amount is positive; its side gives the direction",
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Some(Status::Convention),
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&[],
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),
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(
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3,
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Area::Ledger,
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"One money through the ledger; foreign amounts at the transaction-date rate",
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Some(Status::Authority),
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&[],
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),
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(
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4,
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Area::Ledger,
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"Five elements, closed list",
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Some(Status::Authority),
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&[],
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),
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(
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5,
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Area::Ledger,
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"Normal balances",
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Some(Status::Convention),
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&[],
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),
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(
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6,
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Area::Statement,
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"The trial balance balances",
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Some(Status::Authority),
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&[],
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),
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(
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7,
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Area::Statement,
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"The accounting equation",
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Some(Status::Authority),
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&[],
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),
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(
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8,
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Area::Ledger,
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"Posted is forever: the book is written only forward",
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Some(Status::Authority),
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&[],
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),
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(
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9,
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Area::Ledger,
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"A mistake is corrected by an opposite entry, never erased",
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Some(Status::Authority),
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&[],
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),
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(
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10,
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Area::Ledger,
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"An entry is reversed at most once; a closing entry never",
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Some(Status::Choice),
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&[],
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),
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(
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11,
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Area::Period,
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"Revenue and expenses close into profit and loss, and that into capital",
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Some(Status::Authority),
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&[],
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),
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(
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12,
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Area::Period,
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"A closed period takes no new postings; periods close in order",
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Some(Status::Convention),
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&[],
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),
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(
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13,
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Area::Partner,
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"Partners share income by the partnership agreement; capital accounts carry it",
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Some(Status::Authority),
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&[
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"members-close.odd-cent-across-closes",
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"members-close.statement-before-and-after-a-close",
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"members-close.thirds-over-twelve-months",
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"members-close.true-up-of-a-per-close-split",
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"p3-party-members-equity-and-k1",
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],
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),
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(
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14,
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Area::Statement,
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"Statements: P&L for a period; cash flows by the direct method",
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Some(Status::Authority),
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&[
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"cash-flow.debt-to-equity",
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"cash-flow.government-fees",
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"cash-flow.paid-on-the-companys-behalf",
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"cash-flow.part-cash-purchase",
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"cash-flow.reversal-of-a-reversal",
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"cash-flow.reversed-property-contribution",
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"cash-flow.two-member-llc-first-year",
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],
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),
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(
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15,
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Area::Asset,
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"Depreciation: straight line, salvage never depreciated, partial months by days",
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Some(Status::Convention),
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&[
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"assets-acquired-before-in-service",
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"assets-a-reversed-run-is-not-posted",
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"assets-book-value-is-what-the-books-carry",
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"depreciation-catch-up-month",
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"depreciation-disposal-after-a-late-change-undone",
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"depreciation-disposal-before-a-later-run",
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"depreciation-disposal-in-final-month",
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"depreciation-disposal-inside-a-posted-month",
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"depreciation-disposal-mid-month",
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"depreciation-final-month-by-days",
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"depreciation-final-month-drift",
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"depreciation-reversal-before-its-run-is-refused",
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"depreciation-run-reversed-after-its-month",
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],
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),
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(
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16,
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Area::Prepaid,
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"Prepaid expenses and deferred revenue are recognized over the period benefited or earned",
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Some(Status::Authority),
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&[
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"schedule-daily-deferred-revenue",
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"schedule-daily-small-first-and-last-month",
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"schedule-equal-months-start-on-the-first",
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],
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),
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(
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17,
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Area::Revenue,
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"Platform payouts are recorded gross when the business is the principal",
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Some(Status::Authority),
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&[],
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),
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(
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18,
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Area::Arap,
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"Aging buckets: Current, 1-30, 31-60, 61-90, 90+ days past due",
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Some(Status::Convention),
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&[],
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),
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(
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19,
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Area::Tax1099,
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"1099 reporting thresholds, payment methods, and decisions",
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Some(Status::Authority),
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&[
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"1099-a-dated-status-applies-by-payment-date",
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"1099-a-members-check-through-financing-counts",
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"1099-and-party-totals-for-a-members-payment",
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"1099-card-payments-are-excluded",
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"1099-money-between-own-accounts-pays-no-one",
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"1099-money-from-a-payee-is-netted-only-as-a-refund",
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"1099-the-threshold-is-the-years",
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"1099-worksheet-through-as-of",
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],
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),
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(
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20,
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Area::Ledger,
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"Every transaction has supporting documents; records are kept",
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Some(Status::Authority),
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&[],
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),
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(
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21,
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Area::Entry,
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"Exact amounts in the books; rounding only on returns",
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Some(Status::Authority),
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&[],
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),
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(
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22,
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Area::Asset,
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"Expense or capitalize (book policy, mirrors tax)",
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Some(Status::Authority),
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&[],
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),
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(
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23,
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Area::Ledger,
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"Control roles: one account each, of the right kind, moved only when empty",
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Some(Status::Convention),
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&[],
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),
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(
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24,
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Area::Asset,
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"Asset tags: one label per asset, never reused",
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Some(Status::Choice),
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&[],
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),
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(
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25,
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Area::Asset,
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"Tax figures beside book value: the section 723 basis, the depreciable basis, the section 704(c) built-in gain",
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Some(Status::Authority),
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&[
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"assets-723-basis-apart-from-depreciable-basis",
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"assets-built-in-gain-fixed-at-contribution",
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"assets-four-contributed-devices",
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],
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),
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(
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26,
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Area::Partner,
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"Parties: one directory, no full TIN in the books",
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Some(Status::Authority),
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&["p3-party-tin-last4"],
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),
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(
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27,
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Area::Format,
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"The journal format gate: newer is not corrupt",
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Some(Status::Choice),
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&[],
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),
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(
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28,
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Area::Entry,
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"What new commands take: four-digit years, amounts a line can carry",
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Some(Status::Convention),
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&[],
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),
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(
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29,
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Area::Ledger,
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"The books keep how they are kept",
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Some(Status::Choice),
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&[],
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),
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(
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30,
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Area::Period,
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"A report asked for without dates covers this fiscal year so far",
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Some(Status::Authority),
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&["default-period-fiscal-year-to-date"],
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),
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(
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31,
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Area::Ledger,
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"Renaming an account changes its label, nothing else",
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Some(Status::Choice),
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&["rename-changes-no-amount"],
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),
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(
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32,
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Area::Ledger,
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"Every revenue and expense account maps to a line of the return",
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Some(Status::Authority),
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&["tax-category-required"],
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),
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(
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33,
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Area::Statement,
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"A package as of a day shows the books through that day",
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Some(Status::Convention),
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&["as-of-package-stops-at-as-of"],
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),
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(
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34,
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Area::Format,
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"The QuickBooks Desktop file (IIF): plain ASCII, every entry through as_of, closes left out, classes carried",
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Some(Status::Authority),
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&["iif-quickbooks-journal-file"],
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),
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(
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35,
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Area::Partner,
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"A party's part of an entry, and a party's totals",
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Some(Status::Convention),
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&[
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"p3-party-accrual-counts-once",
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"p3-party-distribution-still-owed",
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"p3-party-gift-card-is-a-promise",
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"p3-party-members-equity-and-k1",
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"p3-party-own-liability-never-pays",
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"p3-party-reversed-card-payment",
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"p3-party-signs-and-reversals",
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],
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),
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(
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36,
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Area::Partner,
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"The K-1 worksheet reports tax-basis capital beside book capital",
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Some(Status::Authority),
|
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&[
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"partnership-k1-tax-basis-capital",
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"partnership-k1-tax-basis-odd-cents",
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],
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),
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(
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37,
|
|
Area::Statement,
|
|
"A project is a class with its facts; its figures are its tagged lines",
|
|
Some(Status::Choice),
|
|
&[
|
|
"projects-invoice-and-bill-lines-count-by-project",
|
|
"projects-net-is-its-tagged-lines",
|
|
"projects-on-spec-costs-are-expenses",
|
|
],
|
|
),
|
|
(
|
|
38,
|
|
Area::Arap,
|
|
"A document's figures are its ledger lines that stand; a control account is its documents",
|
|
Some(Status::Choice),
|
|
&["arap-hand-control-posting-refused"],
|
|
),
|
|
(
|
|
39,
|
|
Area::Arap,
|
|
"Terms: when a document is due (allocated, not yet stated)",
|
|
None,
|
|
&[],
|
|
),
|
|
(
|
|
40,
|
|
Area::Arap,
|
|
"Numbers and the issued copy (allocated, not yet stated)",
|
|
None,
|
|
&[],
|
|
),
|
|
(
|
|
41,
|
|
Area::Arap,
|
|
"A debt that will not be collected is written off, and a recovery is income",
|
|
Some(Status::Choice),
|
|
&["bad-debt-direct-write-off"],
|
|
),
|
|
(
|
|
42,
|
|
Area::Arap,
|
|
"A settlement is exact, one party, and names its lines; the gross discount and the gross fee",
|
|
Some(Status::Convention),
|
|
&[],
|
|
),
|
|
(
|
|
43,
|
|
Area::Entry,
|
|
"Drafts and evidence (allocated, not yet stated)",
|
|
None,
|
|
&[],
|
|
),
|
|
(
|
|
44,
|
|
Area::Ledger,
|
|
"Extraction and dedup (allocated, not yet stated)",
|
|
None,
|
|
&[],
|
|
),
|
|
(
|
|
45,
|
|
Area::Ledger,
|
|
"Audits and attestations (allocated, not yet stated)",
|
|
None,
|
|
&[],
|
|
),
|
|
];
|