feat: Typst-typeset statements in US accounting format

The printpdf statements padded columns with spaces in a proportional font
(amounts didn't line up), had no company name, printed negatives as
"-207.68", and put everything on one page (a long statement was silently
cut off past ~70 lines). Now:

- PDFs are typeset by Typst from one template,
  ledger-import/templates/statement.typ. The laid-out statement goes in as
  JSON data (sys.inputs), so account names are never parsed as markup.
  Fonts are bundled (typst-assets: Libertinus Serif), so output doesn't
  depend on the machine and is byte-for-byte deterministic. Statements
  paginate, with the company/title repeated on later pages and "Page n of
  m" plus "Prepared from journal through seq N" in the footer.
- US accounting presentation, decided once in ledger-import::report and
  applied by both PDF and XLSX: tabular figures; "$" on each section's
  first amount and on every subtotal and total, pinned to the column's
  left edge; negatives in parentheses with the closing paren hanging (its
  width reserved on every row, so decimal points align); zero as a dash;
  a single rule above sums (none over an empty section) and a double rule
  under statement totals; amounts never bold, because bold figures are
  wider and would leave the decimal column. XLSX uses Excel's own
  Accounting formats for the same result.
- Cash flow: "Net change in cash" is a subtotal; only "Cash at end of
  period" takes the double rule.
- Core fix: cash_flow walked the chart in HashMap order, so the order of
  working-capital and financing lines could change between runs. Lines
  now follow account code. Test: five owners, twenty runs, always
  3000/3001/3003/3005/3009; fails without the sort.

New dependencies (ledger-import): typst, typst-layout, typst-pdf,
typst-assets (fonts), typst-as-lib (World/font plumbing), serde_json (the
template's data). Removed: printpdf. Release ledger-mcp grows by the
bundled fonts.

Tests: exact template data for a hand-built P&L (like a golden); same
statement renders to identical bytes; 200 rows of Typst markup
characters render literally and span several pages; currency-sign and
rule placement; amount splitting.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu

crates/ledger-core/src/reports.rs

@@ -669,7 +669,11 @@ pub fn cash_flow(
         format!("{} {}", a.code, a.name)
     };
 
-    for account in ledger.chart().all() {
+    // By code: the chart iterates in hash order, and a statement's lines
+    // must come out in the same order every time.
+    let mut accounts: Vec<_> = ledger.chart().all().collect();
+    accounts.sort_by(|a, b| a.code.cmp(&b.code));
+    for account in accounts {
         if account.placeholder {
             continue;
         }

crates/ledger-core/tests/statements.rs

@@ -221,3 +221,47 @@ fn a_closed_period_still_reports_its_earnings() {
     assert_eq!(cf.cash_from_financing, dec(10_000));
     assert_eq!(cf.net_change_in_cash, dec(11_700));
 }
+
+/// Cash flow lines come out in account-code order, every time. (The chart
+/// iterates in hash order; the statement must not.)
+#[test]
+fn cash_flow_lines_are_in_code_order() {
+    for _ in 0..20 {
+        let mut l = Ledger::new(Currency::USD);
+        let cash = l
+            .add_account("1000", "Cash", AccountType::Asset, None, false)
+            .unwrap();
+        let mut owners = Vec::new();
+        for code in ["3005", "3001", "3009", "3000", "3003"] {
+            owners.push(
+                l.add_account(code, code, AccountType::Equity, None, false)
+                    .unwrap(),
+            );
+        }
+        for o in &owners {
+            post(&mut l, d(3, 1), "Contribution", cash, *o, 100);
+        }
+        let cf = cash_flow(
+            &l,
+            &CashFlowParams {
+                start: d(1, 1),
+                end: d(12, 31),
+                cash_accounts: vec![cash],
+                financing_accounts: vec![],
+            },
+        )
+        .unwrap();
+        // Labels read "Owner contributions — 3000 3000" (code, then name).
+        let codes: Vec<&str> = cf
+            .financing
+            .iter()
+            .map(|f| f.label.rsplit(' ').next().unwrap())
+            .collect();
+        assert_eq!(
+            codes,
+            ["3000", "3001", "3003", "3005", "3009"],
+            "{:?}",
+            cf.financing
+        );
+    }
+}

crates/ledger-import/Cargo.toml

@@ -12,4 +12,9 @@ chrono = "0.4"
 serde = { version = "1", features = ["derive"] }
 thiserror = "2"
 rust_xlsxwriter = "0.90"
-printpdf = "0.12.8"
+typst-as-lib = { version = "0.17", default-features = false }
+typst-pdf = "0.15.1"
+typst-assets = { version = "0.15.1", features = ["fonts"] }
+typst = "0.15.1"
+serde_json = "1"
+typst-layout = "0.15.1"

crates/ledger-import/src/pdf.rs

@@ -1,123 +1,184 @@
-//! PDF financial statements for the CPA handoff package.
+//! PDF financial statements, typeset with Typst.
 //!
-//! Simple, correct, readable — not pretty. Uses printpdf (MIT) with built-in
-//! Helvetica. Amounts are exact decimals rendered as strings; no floats.
+//! [`crate::report`] lays a statement out as rows; this module hands those
+//! rows to `templates/statement.typ` as JSON data (`sys.inputs.data`) and
+//! renders the PDF. Amounts arrive already split by
+//! [`crate::report::amount_parts`] — Typst never does arithmetic on money,
+//! and labels are data, never markup. Fonts are bundled (`typst-assets`),
+//! so output doesn't depend on what's installed, and it is deterministic:
+//! the same statement renders to the same bytes.
 
-use crate::report::{ReportMeta, RowKind, Statement, format_amount};
-use printpdf::{
-    BuiltinFont, Color, Mm, Op, PdfDocument, PdfFontHandle, PdfPage, PdfSaveOptions, Point, Pt,
-    Rgb, TextItem,
-};
+use crate::report::{ReportMeta, RowKind, Statement, amount_parts};
+use std::sync::OnceLock;
 use thiserror::Error;
+use typst::foundations::{Dict, IntoValue};
+use typst_as_lib::{TypstEngine, TypstTemplateMainFile};
+use typst_layout::PagedDocument;
 
 /// PDF rendering errors.
 #[derive(Debug, Error)]
 pub enum PdfError {
-    /// printpdf failed to save.
+    /// Typst failed to compile the statement.
+    #[error("pdf typesetting failed: {0}")]
+    Compile(String),
+    /// The PDF writer failed.
     #[error("pdf save failed: {0}")]
     Save(String),
 }
 
-fn text_ops(
-    title: &str,
-    subtitle: &str,
-    rows: &[(String, String)],
-    totals: &[(String, String)],
-) -> Vec<Op> {
-    let mut ops = vec![
-        Op::StartTextSection,
-        Op::SetTextCursor {
-            pos: Point::new(Mm(20.0), Mm(280.0)),
-        },
-        Op::SetFont {
-            font: PdfFontHandle::Builtin(BuiltinFont::HelveticaBold),
-            size: Pt(18.0),
-        },
-        Op::SetLineHeight { lh: Pt(22.0) },
-        Op::SetFillColor {
-            col: Color::Rgb(Rgb {
-                r: 0.0,
-                g: 0.0,
-                b: 0.0,
-                icc_profile: None,
-            }),
-        },
-        Op::ShowText {
-            items: vec![TextItem::Text(title.to_string())],
-        },
-        Op::AddLineBreak,
-        Op::SetFont {
-            font: PdfFontHandle::Builtin(BuiltinFont::Helvetica),
-            size: Pt(11.0),
-        },
-        Op::SetLineHeight { lh: Pt(14.0) },
-        Op::ShowText {
-            items: vec![TextItem::Text(subtitle.to_string())],
-        },
-        Op::AddLineBreak,
-        Op::AddLineBreak,
-    ];
+static TEMPLATE: &str = include_str!("../templates/statement.typ");
 
-    for (label, amount) in rows {
-        // Label left, amount right-ish via padding. Monospace would be
-        // nicer; Helvetica with padding is readable enough for a CPA file.
-        let line = format!("{:<50} {:>14}", label, amount);
-        ops.push(Op::ShowText {
-            items: vec![TextItem::Text(line)],
-        });
-        ops.push(Op::AddLineBreak);
-    }
-
-    if !totals.is_empty() {
-        ops.push(Op::AddLineBreak);
-        ops.push(Op::SetFont {
-            font: PdfFontHandle::Builtin(BuiltinFont::HelveticaBold),
-            size: Pt(11.0),
-        });
-        for (label, amount) in totals {
-            let line = format!("{:<50} {:>14}", label, amount);
-            ops.push(Op::ShowText {
-                items: vec![TextItem::Text(line)],
-            });
-            ops.push(Op::AddLineBreak);
-        }
-    }
-
-    ops.push(Op::EndTextSection);
-    ops
+/// The engine, built once: parsing the bundled fonts is the expensive part.
+fn engine() -> &'static TypstEngine<TypstTemplateMainFile> {
+    static ENGINE: OnceLock<TypstEngine<TypstTemplateMainFile>> = OnceLock::new();
+    ENGINE.get_or_init(|| {
+        TypstEngine::builder()
+            .main_file(TEMPLATE)
+            .fonts(typst_assets::fonts())
+            .build()
+    })
 }
 
-fn save_pdf(title: &str, ops: Vec<Op>) -> Result<Vec<u8>, PdfError> {
-    let mut doc = PdfDocument::new(title);
-    let page = PdfPage::new(Mm(210.0), Mm(297.0), ops);
-    let bytes = doc
-        .with_pages(vec![page])
-        .save(&PdfSaveOptions::default(), &mut Vec::new());
-    Ok(bytes)
+/// The template's input: the statement with every amount formatted.
+pub fn template_data(st: &Statement, meta: &ReportMeta) -> serde_json::Value {
+    let kind = |k: RowKind| match k {
+        RowKind::Section => "section",
+        RowKind::Line => "line",
+        RowKind::Subtotal => "subtotal",
+        RowKind::Total => "total",
+        RowKind::Spacer => "spacer",
+    };
+    serde_json::json!({
+        "company": meta.company,
+        "title": st.title,
+        "period": st.period,
+        "footer": format!("Prepared from journal through seq {}", meta.journal_seq),
+        "rows": st.rows.iter().map(|r| serde_json::json!({
+            "kind": kind(r.kind),
+            "label": r.label,
+            "rule": r.rule_above,
+            "amount": r.amount.map(|a| {
+                let p = amount_parts(a);
+                serde_json::json!({
+                    "digits": p.digits,
+                    "negative": p.negative,
+                    "zero": p.zero,
+                    "currency": r.currency,
+                })
+            }),
+        })).collect::<Vec<_>>(),
+    })
+}
+
+/// Typeset a statement into a document (pages, before PDF encoding).
+fn typeset(st: &Statement, meta: &ReportMeta) -> Result<PagedDocument, PdfError> {
+    let mut inputs = Dict::new();
+    inputs.insert(
+        "data".into(),
+        template_data(st, meta).to_string().into_value(),
+    );
+    engine()
+        .compile_with_input(inputs)
+        .output
+        .map_err(|e| PdfError::Compile(format!("{e:?}")))
 }
 
 /// Render a laid-out statement (see [`crate::report`]) as a PDF.
 pub fn statement_pdf(st: &Statement, meta: &ReportMeta) -> Result<Vec<u8>, PdfError> {
-    let mut rows = Vec::new();
-    let mut totals = Vec::new();
-    for r in &st.rows {
-        let amount = r.amount.map(format_amount).unwrap_or_default();
-        match r.kind {
-            RowKind::Spacer => rows.push((String::new(), String::new())),
-            RowKind::Section => rows.push((r.label.to_uppercase(), String::new())),
-            RowKind::Line => rows.push((format!("  {}", r.label), amount)),
-            RowKind::Subtotal | RowKind::Total => rows.push((r.label.clone(), amount)),
+    let doc = typeset(st, meta)?;
+    typst_pdf::pdf(&doc, &typst_pdf::PdfOptions::default())
+        .map_err(|e| PdfError::Save(format!("{e:?}")))
+}
+
+#[cfg(test)]
+mod tests {
+    use super::*;
+    use crate::report::{Row, profit_and_loss};
+    use chrono::NaiveDate;
+    use ledger_core::reports::{ProfitAndLossStatement, StatementLine};
+    use rust_decimal::Decimal;
+
+    fn meta() -> ReportMeta {
+        ReportMeta {
+            company: "Test Co".to_string(),
+            journal_seq: 42,
         }
     }
-    totals.push((
-        format!("Prepared from journal through seq {}", meta.journal_seq),
-        String::new(),
-    ));
-    let ops = text_ops(
-        &format!("{} — {}", meta.company, st.title),
-        &st.period,
-        &rows,
-        &totals,
-    );
-    save_pdf(&st.title, ops)
+
+    fn pl() -> ProfitAndLossStatement {
+        let line = |code: &str, name: &str, cents| StatementLine {
+            code: code.to_string(),
+            name: name.to_string(),
+            amount: Decimal::new(cents, 2),
+        };
+        ProfitAndLossStatement {
+            start: NaiveDate::from_ymd_opt(2026, 10, 4).unwrap(),
+            end: NaiveDate::from_ymd_opt(2026, 10, 11).unwrap(),
+            revenue: vec![],
+            expenses: vec![
+                line("6000", "Organizational Costs", 5900),
+                line("6400", "Memberships & Licenses", 10638),
+            ],
+            total_revenue: Decimal::ZERO,
+            total_expenses: Decimal::new(16538, 2),
+        }
+    }
+
+    /// The exact data the template typesets: hand-checked, like a golden.
+    #[test]
+    fn template_data_is_exact() {
+        let data = template_data(&profit_and_loss(&pl()), &meta());
+        assert_eq!(
+            data,
+            serde_json::json!({
+                "company": "Test Co",
+                "title": "Profit and Loss",
+                "period": "October 4 – October 11, 2026",
+                "footer": "Prepared from journal through seq 42",
+                "rows": [
+                    {"kind": "section", "label": "Revenue", "rule": false, "amount": null},
+                    {"kind": "subtotal", "label": "Total revenue", "rule": false, "amount":
+                        {"digits": "", "negative": false, "zero": true, "currency": true}},
+                    {"kind": "spacer", "label": "", "rule": false, "amount": null},
+                    {"kind": "section", "label": "Expenses", "rule": false, "amount": null},
+                    {"kind": "line", "label": "6000 Organizational Costs", "rule": false, "amount":
+                        {"digits": "59.00", "negative": false, "zero": false, "currency": true}},
+                    {"kind": "line", "label": "6400 Memberships & Licenses", "rule": false, "amount":
+                        {"digits": "106.38", "negative": false, "zero": false, "currency": false}},
+                    {"kind": "subtotal", "label": "Total expenses", "rule": true, "amount":
+                        {"digits": "165.38", "negative": false, "zero": false, "currency": true}},
+                    {"kind": "spacer", "label": "", "rule": false, "amount": null},
+                    {"kind": "total", "label": "Net income", "rule": true, "amount":
+                        {"digits": "165.38", "negative": true, "zero": false, "currency": true}},
+                ],
+            })
+        );
+    }
+
+    #[test]
+    fn renders_a_pdf_deterministically() {
+        let st = profit_and_loss(&pl());
+        let a = statement_pdf(&st, &meta()).unwrap();
+        assert!(a.starts_with(b"%PDF"));
+        assert_eq!(a, statement_pdf(&st, &meta()).unwrap());
+    }
+
+    /// Labels are data: Typst markup characters print literally, and a
+    /// statement too long for one page flows onto more instead of being cut.
+    #[test]
+    fn markup_is_inert_and_long_statements_paginate() {
+        let mut st = profit_and_loss(&pl());
+        st.rows = (0..200)
+            .map(|i| Row {
+                kind: RowKind::Line,
+                label: format!("#{i} *not bold* $x$ <label> @ref [link] \\ #panic()"),
+                amount: Some(Decimal::new(i, 0)),
+                currency: false,
+                rule_above: false,
+            })
+            .collect();
+        let doc = typeset(&st, &meta()).unwrap();
+        assert!(doc.pages().len() > 1, "200 rows should span pages");
+        assert!(statement_pdf(&st, &meta()).unwrap().starts_with(b"%PDF"));
+    }
 }

crates/ledger-import/src/report.rs

@@ -46,6 +46,14 @@ pub struct Row {
     pub label: String,
     /// Amount, when the row has one.
     pub amount: Option<Decimal>,
+    /// Print a currency sign with the amount: US accounting style puts "$"
+    /// on the first amount under each section heading and on every
+    /// subtotal and total.
+    pub currency: bool,
+    /// Draw a single rule above the amount: the "sum of the above" line.
+    /// Totals always have one; a subtotal only when amounts sit above it
+    /// (an empty section gets no rule over nothing).
+    pub rule_above: bool,
 }
 
 /// A laid-out financial statement.
@@ -64,6 +72,71 @@ fn row(kind: RowKind, label: impl Into<String>, amount: Option<Decimal>) -> Row
         kind,
         label: label.into(),
         amount,
+        currency: false,
+        rule_above: false,
+    }
+}
+
+/// Finish a statement: mark which amounts carry the currency sign and which
+/// get a rule above.
+fn statement(title: &str, period: String, mut rows: Vec<Row>) -> Statement {
+    let mut first_in_section = true;
+    let mut above: Option<RowKind> = None;
+    for r in &mut rows {
+        r.rule_above = match r.kind {
+            RowKind::Total => true,
+            RowKind::Subtotal => matches!(above, Some(RowKind::Line | RowKind::Subtotal)),
+            _ => false,
+        };
+        if r.kind != RowKind::Spacer {
+            above = Some(r.kind);
+        }
+        match r.kind {
+            RowKind::Section => first_in_section = true,
+            RowKind::Subtotal | RowKind::Total => r.currency = true,
+            RowKind::Line if r.amount.is_some() && first_in_section => {
+                r.currency = true;
+                first_in_section = false;
+            }
+            RowKind::Line | RowKind::Spacer => {}
+        }
+    }
+    Statement {
+        title: title.to_string(),
+        period,
+        rows,
+    }
+}
+
+/// An amount split for column alignment: the digits, and whether it is a
+/// negative (printed in parentheses) or zero (printed as a dash). Renderers
+/// right-align `digits` and reserve the closing parenthesis's width on every
+/// row, so decimal points line up whether or not a value is negative.
+#[derive(Clone, Debug, PartialEq, Eq, Serialize)]
+pub struct AmountParts {
+    /// "1,234.56" — absolute value, grouped, two decimals. Empty for zero.
+    pub digits: String,
+    /// Below zero.
+    pub negative: bool,
+    /// Exactly zero (after rounding to cents).
+    pub zero: bool,
+}
+
+/// Split an amount for aligned accounting display. Exact: no floats.
+pub fn amount_parts(d: Decimal) -> AmountParts {
+    let rounded = d.round_dp(2);
+    if rounded.is_zero() {
+        return AmountParts {
+            digits: String::new(),
+            negative: false,
+            zero: true,
+        };
+    }
+    let text = format_amount(rounded.abs());
+    AmountParts {
+        digits: text,
+        negative: rounded.is_sign_negative(),
+        zero: false,
     }
 }
 
@@ -110,11 +183,7 @@ pub fn profit_and_loss(pl: &ProfitAndLossStatement) -> Statement {
     ));
     rows.push(spacer());
     rows.push(row(RowKind::Total, "Net income", Some(pl.net_income())));
-    Statement {
-        title: "Profit and Loss".to_string(),
-        period: period_label(pl.start, pl.end),
-        rows,
-    }
+    statement("Profit and Loss", period_label(pl.start, pl.end), rows)
 }
 
 /// Lay out a balance sheet.
@@ -153,11 +222,11 @@ pub fn balance_sheet(bs: &BalanceSheetStatement) -> Statement {
         "Total liabilities and equity",
         Some(bs.total_liabilities + bs.total_equity),
     ));
-    Statement {
-        title: "Balance Sheet".to_string(),
-        period: format!("As of {}", long_date(bs.as_of)),
+    statement(
+        "Balance Sheet",
+        format!("As of {}", long_date(bs.as_of)),
         rows,
-    }
+    )
 }
 
 /// Lay out a cash flow statement (indirect method).
@@ -195,7 +264,7 @@ pub fn cash_flow(cf: &CashFlowStatement) -> Statement {
     ));
     rows.push(spacer());
     rows.push(row(
-        RowKind::Total,
+        RowKind::Subtotal,
         "Net change in cash",
         Some(cf.net_change_in_cash),
     ));
@@ -209,11 +278,11 @@ pub fn cash_flow(cf: &CashFlowStatement) -> Statement {
         "Cash at end of period",
         Some(cf.cash_ending),
     ));
-    Statement {
-        title: "Statement of Cash Flows".to_string(),
-        period: period_label(cf.start, cf.end),
+    statement(
+        "Statement of Cash Flows",
+        period_label(cf.start, cf.end),
         rows,
-    }
+    )
 }
 
 /// "October 11, 2026".
@@ -272,6 +341,49 @@ mod tests {
         assert_eq!(format_amount(dec("-100000")), "(100,000.00)");
     }
 
+    #[test]
+    fn amounts_split_for_alignment() {
+        let p = amount_parts(dec("-1234.5"));
+        assert_eq!(
+            (p.digits.as_str(), p.negative, p.zero),
+            ("1,234.50", true, false)
+        );
+        assert!(amount_parts(dec("0.004")).zero);
+        assert_eq!(amount_parts(dec("207.68")).digits, "207.68");
+    }
+
+    #[test]
+    fn currency_signs_go_on_first_lines_and_totals() {
+        let rows = vec![
+            section("Assets"),
+            row(RowKind::Line, "a", Some(dec("1"))),
+            row(RowKind::Line, "b", Some(dec("2"))),
+            row(RowKind::Subtotal, "t", Some(dec("3"))),
+            spacer(),
+            section("Equity"),
+            row(RowKind::Line, "c", Some(dec("3"))),
+            row(RowKind::Total, "T", Some(dec("3"))),
+        ];
+        let st = statement("X", String::new(), rows);
+        let signs: Vec<bool> = st.rows.iter().map(|r| r.currency).collect();
+        assert_eq!(signs, [false, true, false, true, false, false, true, true]);
+        let rules: Vec<bool> = st.rows.iter().map(|r| r.rule_above).collect();
+        assert_eq!(
+            rules,
+            [false, false, false, true, false, false, false, true]
+        );
+        // A subtotal straight under its heading (empty section): no rule.
+        let empty = statement(
+            "Y",
+            String::new(),
+            vec![
+                section("Investing"),
+                row(RowKind::Subtotal, "t", Some(dec("0"))),
+            ],
+        );
+        assert!(!empty.rows[1].rule_above);
+    }
+
     #[test]
     fn periods_read_like_english() {
         let d = |y, m, dd| NaiveDate::from_ymd_opt(y, m, dd).unwrap();

crates/ledger-import/src/xlsx.rs

@@ -40,7 +40,12 @@ impl From<rust_xlsxwriter::XlsxError> for XlsxError {
     }
 }
 
-const MONEY: &str = "#,##0.00;(#,##0.00)";
+/// Excel's Accounting format, with and without the currency symbol: "$"
+/// pinned left, digits right, negatives in parentheses with the closing
+/// parenthesis hanging (`_)` reserves its width on positives, so decimal
+/// points line up), zero as a dash.
+const ACCOUNTING: &str = r#"_(* #,##0.00_);_(* (#,##0.00);_(* "-"??_);_(@_)"#;
+const ACCOUNTING_USD: &str = r#"_($* #,##0.00_);_($* (#,##0.00);_($* "-"??_);_(@_)"#;
 
 /// Company name, title, and period across the top; returns the next row.
 fn header(
@@ -77,8 +82,11 @@ pub fn report_to_xlsx(report: &XlsxReport<'_>, meta: &ReportMeta) -> Result<Vec<
     let mut workbook = Workbook::new();
     let sheet = workbook.add_worksheet();
     let bold = Format::new().set_bold();
-    let money = Format::new().set_num_format(MONEY);
-    let money_bold = money.clone().set_bold();
+    let money = Format::new().set_num_format(ACCOUNTING);
+    let usd = Format::new().set_num_format(ACCOUNTING_USD);
+    // Totals are marked by rules, not bold: bold figures are wider and would
+    // break the decimal column.
+    let usd_bold = usd.clone();
 
     match report {
         XlsxReport::TrialBalance(tb) => {
@@ -95,7 +103,10 @@ pub fn report_to_xlsx(report: &XlsxReport<'_>, meta: &ReportMeta) -> Result<Vec<
                 sheet.write_number_with_format(row, 3, dec_to_f64(line.credit), &money)?;
                 row += 1;
             }
-            let total = money_bold.clone().set_border_top(FormatBorder::Thin);
+            let total = usd_bold
+                .clone()
+                .set_border_top(FormatBorder::Thin)
+                .set_border_bottom(FormatBorder::Double);
             sheet.write_string_with_format(row, 1, "Total", &bold)?;
             sheet.write_number_with_format(row, 2, dec_to_f64(tb.total_debits), &total)?;
             sheet.write_number_with_format(row, 3, dec_to_f64(tb.total_credits), &total)?;
@@ -108,8 +119,8 @@ pub fn report_to_xlsx(report: &XlsxReport<'_>, meta: &ReportMeta) -> Result<Vec<
             sheet.set_name(&st.title)?;
             let mut row = header(sheet, meta, &st.title, Some(&st.period))?;
             let line_label = Format::new().set_indent(1);
-            let subtotal = money_bold.clone().set_border_top(FormatBorder::Thin);
-            let total = money_bold
+            let subtotal = usd_bold.clone().set_border_top(FormatBorder::Thin);
+            let total = usd_bold
                 .clone()
                 .set_border_top(FormatBorder::Thin)
                 .set_border_bottom(FormatBorder::Double);
@@ -123,13 +134,15 @@ pub fn report_to_xlsx(report: &XlsxReport<'_>, meta: &ReportMeta) -> Result<Vec<
                     RowKind::Line => {
                         sheet.write_string_with_format(row, 0, &r.label, &line_label)?;
                         if let Some(a) = amount {
-                            sheet.write_number_with_format(row, 1, a, &money)?;
+                            let fmt = if r.currency { &usd } else { &money };
+                            sheet.write_number_with_format(row, 1, a, fmt)?;
                         }
                     }
                     RowKind::Subtotal => {
                         sheet.write_string_with_format(row, 0, &r.label, &bold)?;
                         if let Some(a) = amount {
-                            sheet.write_number_with_format(row, 1, a, &subtotal)?;
+                            let fmt = if r.rule_above { &subtotal } else { &usd_bold };
+                            sheet.write_number_with_format(row, 1, a, fmt)?;
                         }
                     }
                     RowKind::Total => {

crates/ledger-import/templates/statement.typ

@@ -0,0 +1,112 @@
+// A financial statement: P&L, balance sheet, or cash flow.
+//
+// Everything arrives as data in sys.inputs.data (JSON), already laid out by
+// ledger-import::report, with amounts already split into exact parts. The
+// template only typesets: no arithmetic happens here, and no label is ever
+// parsed as markup.
+//
+// Shape: { company, title, period, footer,
+//          rows: [{ kind: "section" | "line" | "subtotal" | "total"
+//                       | "spacer", label, rule (single rule above),
+//                   amount: null | { digits: "1,234.56", negative, zero,
+//                                    currency } }] }
+//
+// Amounts follow US accounting presentation: tabular figures, "$" pinned
+// to the left of the amount column on the first line of each section and on
+// totals, negatives in parentheses with the closing parenthesis hanging
+// (its width is reserved on every row, so decimal points always line up),
+// and zero as a dash in the ones position. Amounts are never bold: bold
+// figures are wider, which would knock totals out of the decimal column —
+// the rules mark subtotals and totals instead.
+
+#let d = json(bytes(sys.inputs.data))
+
+#set document(title: d.company + " — " + d.title, author: d.company)
+#set text(
+  font: "Libertinus Serif",
+  size: 10.5pt,
+  number-type: "lining",
+  number-width: "tabular",
+)
+#set page(
+  paper: "us-letter",
+  margin: (x: 1in, top: 0.9in, bottom: 0.8in),
+  header: context {
+    if counter(page).get().first() > 1 {
+      set text(8.5pt, fill: luma(110))
+      [#d.company — #d.title #h(1fr) #d.period]
+    }
+  },
+  footer: context {
+    set text(8pt, fill: luma(110))
+    [#d.footer #h(1fr) Page #counter(page).display() of #counter(page).final().first()]
+  },
+)
+
+#align(center)[
+  #text(15pt, weight: "bold", d.company) \
+  #v(2pt)
+  #text(12.5pt, d.title) \
+  #v(1pt)
+  #text(10pt, style: "italic", d.period)
+]
+#v(16pt)
+
+// Two lines under a statement total, the accounting double rule, set
+// clear of the descenders.
+#let double-rule(body) = stack(
+  body,
+  v(2.4pt),
+  line(length: 100%, stroke: 0.5pt),
+  v(1.4pt),
+  line(length: 100%, stroke: 0.5pt),
+)
+
+#let amount(r) = {
+  let a = r.amount
+  if a == none { return [] }
+  let open = if a.negative { [(] } else { [] }
+  let close = if a.negative { [)] } else { hide[)] }
+  let body = if a.zero { [–#hide[.00]] } else { [#open#a.digits] }
+  grid(
+    columns: (auto, 1fr),
+    align: (left, right),
+    if a.currency [\$] else [],
+    [#body#close],
+  )
+}
+
+#table(
+  columns: (1fr, 9em),
+  stroke: none,
+  inset: (x: 0pt, y: 3.2pt),
+  align: (left + horizon, right + horizon),
+  ..d
+    .rows
+    .map(r => {
+      if r.kind == "spacer" {
+        (table.cell(colspan: 2, v(3pt)),)
+      } else if r.kind == "section" {
+        (table.cell(colspan: 2, text(weight: "bold", r.label)),)
+      } else if r.kind == "line" {
+        (pad(left: 1.4em, r.label), amount(r))
+      } else if r.kind == "subtotal" {
+        (
+          text(weight: "bold", r.label),
+          table.cell(
+            stroke: if r.rule { (top: 0.5pt) } else { none },
+            amount(r),
+          ),
+        )
+      } else {
+        (
+          align(top, text(weight: "bold", r.label)),
+          table.cell(
+            stroke: (top: 0.5pt),
+            double-rule(amount(r)),
+          ),
+        )
+      }
+    })
+    .flatten(),
+)

crates/ledger-mcp/tests/mcp_stdio.rs

@@ -913,7 +913,7 @@ fn mcp_period_statements_over_stdio() {
         "books.import_chart_csv",
         json!({"csv_text": "code,name,type,parent_code\n1000,Cash,asset,\n3000,Capital,equity,\n4000,Sales,revenue,\n6000,Software,expense,\n"}),
     );
-    let mut post = |mcp: &mut Mcp, date: &str, dr: &str, cr: &str, amount: &str| {
+    let post = |mcp: &mut Mcp, date: &str, dr: &str, cr: &str, amount: &str| {
         let e = mcp.call(
             "books.draft_entry",
             json!({"date": date, "description": "x"}),