swaitsandClaude Fable 5.1
790ec8c0e6
bookspec/spec holds the first edition: the model and the five laws (00-model.md) and one file per area, each B-rule a section with its status, a MUST/MAY statement, sources pinned either to a vendored source with a verbatim quotation or to an exact external paragraph, its symbolic form, its examples and its applicability. B-39, B-40, B-43 and B-45 are reserved sections (allocated, not yet stated in rules.md); B-44 is stated in rules.md and now carries its bookspec id and CONVENTION status. Eight new examples show the laws that had none, each figure worked by hand: an unbalanced entry is refused (Pacioli ch. 36, Pub. 583), a negative or zero line is refused, a fraction of a cent is refused (ISO 4217), a child account takes its parent's type, the trial balance and the accounting equation on one small book (cash 6550.25 = loan 2000 + capital 5000 + (sales 750.50 - rent 1200.25)), a reversal leaves the original standing and a second reversal is refused, a close sweeps revenue and expenses into Retained Earnings (3999) and the closed quarter takes no late entry, and cents add exactly. The refusal vocabulary gains unbalanced, negative_amount, zero_amount, too_few_lines, finer_than_minor_unit, parent_type_mismatch, already_reversed and period_closed; a refused entry may carry a non-positive amount. The checker's spec.rs fails the build on a rule without its section, a statement without MUST/SHOULD/MAY, a pin that is not verbatim in its vendored source, examples that differ from the catalogue, or more than 60 pages. Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01HS8WZziDnyxunC23MUxrLp
56 lines
1.5 KiB
TOML
56 lines
1.5 KiB
TOML
events = []
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id = "ledger-a-child-account-has-its-parents-type"
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title = "An account under a parent has the parent's type"
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rule = "An account MUST be one of the five elements (asset, liability, equity, revenue, expense), and an account under a parent MUST have its parent's type, so a rollup never mixes elements."
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status = "AUTHORITY"
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sources = [
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"FASB Concepts Statement 8, Ch. 4, E16, E37, E61, E80, E81: the five elements (docs/spec/sources/fasb-asc.md)",
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"CHOICE, the owner, 2026-10-13 (docs/spec/rules.md B-4): a child takes its parent's type",
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]
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tags = ["accrual", "book", "us", "ledger", "chart"]
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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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[[setup.accounts]]
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code = "6000"
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name = "Operating"
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type = "expense"
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header = true
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[[setup.accounts]]
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code = "6150"
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name = "Software"
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type = "expense"
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parent = "6000"
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tax_category = "office_expense"
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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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# A revenue account under an expense header would mix two elements.
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[[expect]]
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query = "add_account"
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account = { code = "6200", name = "Refunds", type = "revenue", parent = "6000", tax_category = "gross_receipts" }
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refused = "parent_type_mismatch"
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# An expense under the expense header is a child of the same element.
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[[expect]]
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query = "add_account"
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account = { code = "6200", name = "Hosting", type = "expense", parent = "6000", tax_category = "office_expense" }
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accepted = true
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[[expect]]
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query = "trial_balance"
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as_of = "2026-12-31"
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[expect.values]
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"6000" = "0.00"
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"6150" = "0.00"
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"1000" = "0.00"
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