swaitsandClaude Opus 5.5
10d9d7d534
Direct method with the operating reconciliation and noncash schedules; it foots by construction (Lean and Kani). Every non-cash account belongs to one section; reversals net; a member or lender paying for the company is cash borrowed and spent (D-42, constructive receipt and disbursement); property a member contributes stays noncash. The bookspec seed: one loader checks every example. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
91 lines
2.2 KiB
TOML
91 lines
2.2 KiB
TOML
id = "cash-flow.reversal-of-a-reversal"
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title = "A contribution, its reversal and the reversal's reversal"
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rule = "Reversals MUST pair along the chain from its root: an entry and its reversal both in the period drop out together, and a reversal of a reversal whose partner is already paired MUST be reported, as its root would be."
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status = "AUTHORITY"
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sources = [
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"ASC 230-10-45-14(a)",
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"ASC 230-10-45-24",
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"Pacioli, Summa (1494), ch. 31 (the correcting entry)",
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]
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tags = ["accrual", "book", "us", "cash-flow", "reversal"]
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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-even"
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cash_accounts = ["1000"]
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[[setup.accounts]]
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code = "1000"
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name = "Cash"
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type = "asset"
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[[setup.accounts]]
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code = "3001"
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name = "Capital — Member B"
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type = "equity"
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[[setup.members]]
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name = "Member B"
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capital_account = "3001"
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[[events]]
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date = "2026-01-20"
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description = "Opening contribution"
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lines = [
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{ account = "1000", side = "debit", amount = "1000.00" },
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{ account = "3001", side = "credit", amount = "1000.00" },
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]
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[[events]]
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date = "2026-02-02"
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description = "Contribution — Member B"
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lines = [
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{ account = "1000", side = "debit", amount = "300.00" },
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{ account = "3001", side = "credit", amount = "300.00" },
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]
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[[events]]
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date = "2026-02-03"
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description = "Reverse entry 2"
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reverses = 2
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[[events]]
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date = "2026-02-04"
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description = "Reverse entry 3: the contribution stands"
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reverses = 3
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# By hand, February: entries 2 and 3 pair (the root and its reversal);
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# entry 4 reinstates the contribution and is reported: financing +300.00,
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# the change in cash.
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[[expect]]
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query = "cash_flow"
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from = "2026-02-01"
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to = "2026-02-28"
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[expect.values]
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financing = "300.00"
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net_change = "300.00"
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cash_beginning = "1000.00"
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cash_ending = "1300.00"
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difference = "0.00"
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"financing.4" = "300.00"
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"financing.count" = "1"
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"noncash.count" = "0"
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# From February 3 the root is before the period: entries 3 and 4 pair, and
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# nothing is reported (no cash moved net, 1,300.00 to 1,300.00).
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[[expect]]
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query = "cash_flow"
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from = "2026-02-03"
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to = "2026-02-28"
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[expect.values]
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financing = "0.00"
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net_change = "0.00"
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cash_beginning = "1300.00"
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cash_ending = "1300.00"
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difference = "0.00"
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"financing.count" = "0"
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