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
115 lines
2.6 KiB
TOML
115 lines
2.6 KiB
TOML
id = "depreciation-reversal-before-its-run-is-refused"
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title = "A depreciation run can't be reversed on a day before its own"
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rule = "A correction comes after what it corrects: a depreciation run, or a reversal of one, can't be reversed on a day before its own. A run of March reversed on Jan 31 would leave January and February with negative depreciation."
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status = "AUTHORITY"
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sources = ["Pacioli 1494, ch. 31"]
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tags = ["depreciation", "reversal", "refusal", "p3-defect-22"]
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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 = "3000"
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name = "Capital"
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type = "equity"
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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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[[setup.accounts]]
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code = "7100"
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name = "Gain or Loss on Disposal"
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type = "revenue"
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# Asset X: 12,000.00, no salvage, 12 months from 2026-01-01 (1,000.00 a
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# month; December the final month).
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[[setup.assets]]
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id = "X"
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description = "Asset X"
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cost = "12000.00"
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salvage = "0.00"
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life_months = 12
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in_service = "2026-01-01"
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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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[[events]]
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date = "2026-01-01"
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description = "Capital"
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lines = [
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{ account = "1000", side = "debit", amount = "12000.00" },
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{ account = "3000", side = "credit", amount = "12000.00" },
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]
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[[events]]
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date = "2026-01-01"
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description = "Bought asset X"
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lines = [
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{ account = "1500", side = "debit", amount = "12000.00" },
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{ account = "1000", side = "credit", amount = "12000.00" },
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]
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[[events]]
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run_depreciation = { asset = "X", period = "2026-01" }
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[[events]]
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run_depreciation = { asset = "X", period = "2026-02" }
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[[events]]
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run_depreciation = { asset = "X", period = "2026-03" }
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# March's run (dated Mar 31) reversed on Feb 10: refused, naming its date.
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[[events]]
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date = "2026-02-10"
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description = "Reverse event 5"
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reverses = 5
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refused = "entry_irreversible"
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# On its own day it is taken.
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[[events]]
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date = "2026-03-31"
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description = "Reverse event 5"
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reverses = 5
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# Hand check (worked without the code): January and February carry
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# 2,000.00 at February's end, never 1,000.00 (with March's 1,000.00 taken
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# away on Feb 10); March's end carries 2,000.00 (its run and its reversal
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# both dated Mar 31).
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[[expect]]
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query = "balances"
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as_of = "2026-02-28"
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[expect.values]
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"1510" = "-2000.00"
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"6200" = "2000.00"
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[[expect]]
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query = "balances"
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as_of = "2026-03-31"
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[expect.values]
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"1510" = "-2000.00"
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"6200" = "2000.00"
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