swaitsandClaude Opus 5.5
01c920c4a7
Split kernel::entry_flows into entry_movements and flows_of so the reversal-mirror proof fits CI; prove runs the fast harnesses, prove-slow the 8 slow ones (own job in scheduled CI), prove-all both. Laws in verification.md renumbered 1-31 with a table of all 55 harnesses. MCP docs checked against the 115 tools (about 60 fixes) with a test that every tool is documented; rules.md cross-references fixed; bookspec statuses and loader tightened; viewer notes wrap and accounts sort by code; STATUS.md says P3 is built, cutover pending. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
85 lines
2.6 KiB
TOML
85 lines
2.6 KiB
TOML
# P3 defect 13, named regression 3
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# (an_asset_bought_before_it_is_in_service_is_on_the_register_from_acquisition).
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id = "assets-acquired-before-in-service"
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title = "An asset is on the register from acquisition and depreciates from its in-service date"
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rule = "Depreciation starts on the day the asset is placed in service; the asset is on the register (and the books carry its cost) from the day the company acquired it, the date of the entry that put it on the books."
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status = "CHOICE"
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sources = [
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"ASC 360-10-35-4 (cost allocated over the periods the asset serves)",
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"IRS Pub. 946 (2025), Placed in Service: 'ready and available for a specific use' (for tax depreciation, the CPA's)",
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"wanderbooks docs/spec/rules.md B-15, B-24",
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"DECISION (owner, 2026-10-20; wanderbooks plan/served.md P3, \"Settled in design\"): an asset's acquired date comes from the entry it is linked to (rules.md B-15 rule 7)",
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]
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tags = ["fixed-assets", "dates"]
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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 = "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 = "6200"
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name = "Depreciation Expense"
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type = "expense"
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# A kiln bought 2026-03-10 for 3,000.00, placed in service 2026-04-01, 36
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# months, no salvage.
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[[setup.assets]]
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id = "kiln"
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description = "Kiln"
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cost = "3000.00"
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salvage = "0.00"
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life_months = 36
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in_service = "2026-04-01"
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method = "straight_line"
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cost_account = "1500"
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accumulated_account = "1510"
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expense_account = "6200"
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acquired_by = 1
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[[events]]
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date = "2026-03-10"
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description = "Kiln bought"
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lines = [
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{ account = "1500", side = "debit", amount = "3000.00" },
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{ account = "1000", side = "credit", amount = "3000.00" },
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]
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# Hand check: on the register from Mar 10 (its entry's date), nothing
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# accrued before Apr 1 (a March charge from the purchase date would have
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# been 3,000.00 / 36 x 22/31 = 59.14: none is due), and the register
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# carries the cost the books do.
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[[expect]]
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query = "register_row"
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asset = "kiln"
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as_of = "2026-03-31"
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values = { acquired = "2026-03-10", in_service = "2026-04-01", accumulated_scheduled = "0.00", accumulated_posted = "0.00", book_value = "3000.00" }
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[[expect]]
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query = "register_totals"
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as_of = "2026-03-31"
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values = { total_cost = "3000.00", unregistered_cost = "0.00" }
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# April: 3,000.00 / 36 = 83.333... -> 83.33.
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[[expect]]
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query = "depreciation_schedule"
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asset = "kiln"
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as_of = "2026-04-30"
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values = { "2026-03" = "0.00", "2026-04" = "83.33" }
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