feat(mcp): books.write_off_invoice (P4b S7)

One tool for the bad debt (rules.md B-41): it writes off an invoice that
will not be collected, Dr 6990 Bad Debt Expense / Cr 1200 Accounts
Receivable, the receivable line tagged with the invoice so the document
reads written_off and its figures stay derived (B-38).

The evidence is the point, and the tool takes exactly one of
upload_id (an upload, filed with the write-off) and
existing_attachment_id (one already filed, linked to the write-off's
entry and the invoice); neither or both is refused. amount defaults to
what the invoice owes and may be partial.

Without confirmed it is a preview: the engine runs on a clone (every
refusal the post would give) and the answer is the figures the write-off
would leave, entry_id 0, nothing journaled.

The tool lives in its own group file, tools/write_offs.rs (plan U0a), so
S4.4's document tools and this one land apart; it is destructive, needs
books:write to preview and books:post to post (scopes.rs), and is
documented under "Tools — A/R and A/P". The destructive-tool count, the
tool tables and the journey test's tool count each move by one.

Tests over the wire: write_off_then_recovery, write_off_needs_evidence.

crates/ledger-cli/tests/documents.rs

@@ -0,0 +1,230 @@
+//! Documents over the wire (plan P4b S4 to S7; this file starts with S7's
+//! bad debts). One test per behavior the tools promise, through the
+//! books server exactly as an agent reaches it: `common::Books` on a data
+//! root of the test's own, a session, and `books.*` calls.
+//!
+//! ```text
+//! GOAL: a bad debt is written off with its evidence in one call, reads
+//!       written off, and a same-year recovery is the reversal D-49
+//!       records; a write-off with no evidence is refused.
+//! SOURCE: docs/spec/rules.md B-41; plan P4b S7; IRC §166(a), §111;
+//!         Treas. Reg. §1.166-1(e), -2(a), -3(a).
+//! ```
+
+mod common;
+
+use serde_json::{Value, json};
+
+/// A call's structured result, or a panic naming the tool and the refusal.
+fn ok(wire: &mut common::Wire, tool: &str, args: Value) -> Value {
+    common::answer_of(&wire.call(tool, args)).unwrap_or_else(|e| panic!("{tool}: {e}"))
+}
+
+/// A call's refusal, or a panic naming the tool.
+fn refused(wire: &mut common::Wire, tool: &str, args: Value) -> String {
+    match common::answer_of(&wire.call(tool, args)) {
+        Err(e) => e,
+        Ok(v) => panic!("{tool} accepted: {v}"),
+    }
+}
+
+/// The books of every test here: a bank account 1000, a customer, and one
+/// invoice for 100.00 dated 2026-01-05, due 2026-02-04.
+fn invoice(wire: &mut common::Wire) -> u64 {
+    ok(
+        wire,
+        "books.add_account",
+        json!({
+            "code": "1000",
+            "name": "Checking",
+            "account_type": "asset",
+            "parent": null,
+            "placeholder": null,
+        }),
+    );
+    let customer = ok(
+        wire,
+        "books.add_customer",
+        json!({ "name": "Fernhill Labs" }),
+    )["id"]
+        .as_u64()
+        .unwrap();
+    ok(
+        wire,
+        "books.create_invoice",
+        json!({
+            "party_id": customer,
+            "date": "2026-01-05",
+            "due_date": "2026-02-04",
+            "lines": [{ "description": "Design", "amount": "100.00" }],
+        }),
+    )["id"]
+        .as_u64()
+        .unwrap()
+}
+
+/// A collection letter, the evidence of worthlessness.
+const LETTER: &[u8] = b"%PDF-1.4\nFinal demand, unpaid\n%%EOF\n";
+
+/// P4b S7: an invoice half paid is written off for the rest with its
+/// evidence in the same call, reads written off, and the same-year
+/// recovery D-49 records (reverse the write-off, then a payment) reopens
+/// and settles it.
+#[test]
+fn write_off_then_recovery() {
+    let books = common::Books::new("s7-recovery");
+    let mut wire = books.wire();
+    wire.initialize("s7-recovery");
+    let inv = invoice(&mut wire);
+    ok(
+        &mut wire,
+        "books.receive_payment",
+        json!({
+            "document_id": inv,
+            "date": "2026-01-20",
+            "amount": "40.00",
+            "cash_account": "1000",
+        }),
+    );
+    // The write-off's evidence, uploaded as an agent uploads it (D-46).
+    let upload = wire.upload(LETTER, "collection-letter.pdf", "application/pdf", "document");
+    let out = ok(
+        &mut wire,
+        "books.write_off_invoice",
+        json!({
+            "invoice": inv,
+            "date": "2026-01-31",
+            "reason": "collection exhausted",
+            "upload_id": upload,
+            "confirmed": true,
+        }),
+    );
+    let entry = out["entry_id"].as_u64().unwrap();
+    assert!(entry > 0, "{out}");
+    assert_eq!(out["document"]["ref"], json!(format!("invoice:{inv}")));
+    assert_eq!(out["document"]["status"], json!("written_off"));
+    assert_eq!(out["document"]["paid"], json!("40.00"));
+    assert_eq!(out["document"]["written_off"], json!("60.00"));
+    assert_eq!(out["document"]["outstanding"], json!("0.00"));
+    // The evidence is on the write-off's entry, as a receipt, and on the
+    // invoice: get_entry shows the one, the document's timeline the other.
+    let got = ok(&mut wire, "books.get_entry", json!({ "entry_id": entry }));
+    assert_eq!(got["receipts"].as_array().map(Vec::len), Some(1), "{got}");
+    assert_eq!(got["receipts"][0]["file_name"], json!("collection-letter.pdf"));
+    let doc = ok(
+        &mut wire,
+        "books.document",
+        json!({ "ref": format!("invoice:{inv}"), "as_of": "2026-02-01" }),
+    );
+    assert_eq!(doc["status"], json!("written_off"));
+    assert_eq!(doc["written_off"], json!("60.00"));
+    let write_off_lines: Vec<&Value> = doc["timeline"]
+        .as_array()
+        .unwrap()
+        .iter()
+        .filter(|t| t["kind"] == json!("write_off"))
+        .collect();
+    assert_eq!(write_off_lines.len(), 1, "{doc}");
+    // The same tax year: reverse the write-off; the invoice reopens.
+    ok(
+        &mut wire,
+        "books.reverse_entry",
+        json!({
+            "entry_id": entry,
+            "date": "2026-03-01",
+            "description": "Paid after all",
+            "confirmed": true,
+        }),
+    );
+    let doc = ok(
+        &mut wire,
+        "books.document",
+        json!({ "ref": format!("invoice:{inv}"), "as_of": "2026-03-02" }),
+    );
+    assert_eq!(doc["status"], json!("partial"));
+    assert_eq!(doc["outstanding"], json!("60.00"));
+    ok(
+        &mut wire,
+        "books.receive_payment",
+        json!({
+            "document_id": inv,
+            "date": "2026-03-02",
+            "amount": "60.00",
+            "cash_account": "1000",
+        }),
+    );
+    let doc = ok(
+        &mut wire,
+        "books.document",
+        json!({ "ref": format!("invoice:{inv}"), "as_of": "2026-03-03" }),
+    );
+    assert_eq!(doc["status"], json!("paid"));
+    assert_eq!(doc["outstanding"], json!("0.00"));
+    // The control accounts still equal their documents.
+    let check = ok(
+        &mut wire,
+        "books.control_check",
+        json!({ "as_of": "2026-03-31" }),
+    );
+    assert_eq!(check["agrees"], json!(true), "{check}");
+}
+
+/// P4b S7: no evidence, no write-off (B-41 INVARIANT 1): the tool refuses
+/// with neither or both, and an attachment already filed is linked
+/// instead of a new file.
+#[test]
+fn write_off_needs_evidence() {
+    let books = common::Books::new("s7-evidence");
+    let mut wire = books.wire();
+    wire.initialize("s7-evidence");
+    let inv = invoice(&mut wire);
+    let args = |extra: Value| {
+        let mut v = json!({
+            "invoice": inv,
+            "date": "2026-01-31",
+            "reason": "uncollectible",
+            "confirmed": true,
+        });
+        v.as_object_mut()
+            .unwrap()
+            .extend(extra.as_object().unwrap().clone());
+        v
+    };
+    let why = refused(&mut wire, "books.write_off_invoice", args(json!({})));
+    assert!(why.contains("upload_id"), "{why}");
+    assert!(why.contains("existing_attachment_id"), "{why}");
+    let why = refused(
+        &mut wire,
+        "books.write_off_invoice",
+        args(json!({ "upload_id": "up_nope", "existing_attachment_id": 1 })),
+    );
+    assert!(why.contains("exactly one"), "{why}");
+    // A filed attachment (not linked to an entry) is linked to the
+    // write-off's entry and the invoice.
+    let upload = wire.upload(LETTER, "letter.pdf", "application/pdf", "document");
+    let filed = ok(
+        &mut wire,
+        "books.file_document",
+        json!({
+            "category": "other",
+            "upload_id": upload,
+            "description": "Collection attempts",
+        }),
+    );
+    let attachment = filed["attachment_id"].as_u64().unwrap();
+    let out = ok(
+        &mut wire,
+        "books.write_off_invoice",
+        args(json!({ "existing_attachment_id": attachment })),
+    );
+    assert_eq!(out["document"]["status"], json!("written_off"));
+    assert_eq!(out["document"]["written_off"], json!("100.00"));
+    let receipt = ok(
+        &mut wire,
+        "books.get_receipt",
+        json!({ "attachment_id": attachment }),
+    );
+    let links = receipt["links"].as_array().cloned().unwrap_or_default();
+    assert!(links.iter().any(|l| l["kind"] == json!("invoice")), "{receipt}");
+    assert!(links.iter().any(|l| l["kind"] == json!("entry")), "{receipt}");
+}

crates/ledger-cli/tests/mcp_journeys.rs

@@ -125,7 +125,7 @@ fn mcp_end_to_end() {
     // Tool listing: the narrow tools; chart is read-only.
     let list = mcp.request("tools/list", json!({}));
     let tools = list["result"]["tools"].as_array().unwrap();
-    assert_eq!(tools.len(), 122, "expected 122 tools, got {}", tools.len());
+    assert_eq!(tools.len(), 123, "expected 123 tools, got {}", tools.len());
     // Files come in as tool input: books.begin_upload, never a local path.
     assert!(tools.iter().any(|t| t["name"] == "books.begin_upload"));
     assert!(!tools.iter().any(|t| t["name"] == "books.import_local_file"));

crates/ledger-mcp/src/scopes.rs

@@ -56,7 +56,7 @@ const C: Needs = PostWhenConfirmed;
 const K: Needs = PostForApprovalRules;
 
 /// Every tool and what it needs (INVARIANT 1).
-pub const TABLE: [(&str, Needs); 122] = [
+pub const TABLE: [(&str, Needs); 123] = [
     ("books.handbook", R),
     ("books.start", R),
     // Settings are committed at once: the settings commit of the plan.
@@ -186,6 +186,8 @@ pub const TABLE: [(&str, Needs); 122] = [
     ("books.access_log", A),
     ("books.backup", R),
     ("books.back_up_now", A),
+    // P4b S7: a bad-debt write-off (preview, then post).
+    ("books.write_off_invoice", C),
 ];
 
 /// What `tool` needs, given its arguments; None for a tool this server

crates/ledger-mcp/src/server.rs

@@ -579,6 +579,7 @@ impl BooksServer {
             + Self::payroll_router()
             + Self::payouts_router()
             + Self::tax_router()
+            + Self::write_offs_router()
     }
 
     /// The settings in force for this request: the books' own, taken from
@@ -1424,6 +1425,8 @@ mod schedules;
 mod settings_tools;
 #[path = "tools/tax.rs"]
 mod tax;
+#[path = "tools/write_offs.rs"]
+mod write_offs;
 
 // The shared helpers are re-exported so every group file reaches them
 // through `use super::*`, and no group file reaches into another.

crates/ledger-mcp/src/server_tests.rs

@@ -42,7 +42,7 @@ fn annotations_complete() {
     const D: Hints = (Some(false), Some(true), None);
     const WI: Hints = (Some(false), Some(false), Some(true));
     const DI: Hints = (Some(false), Some(true), Some(true));
-    let table: [(&str, Hints); 122] = [
+    let table: [(&str, Hints); 123] = [
         ("books.handbook", R),
         ("books.start", R),
         ("books.set_setting", DI),
@@ -165,6 +165,8 @@ fn annotations_complete() {
         ("books.access_log", R),
         ("books.backup", R),
         ("books.back_up_now", WI),
+        // P4b S7: a bad-debt write-off.
+        ("books.write_off_invoice", D),
     ];
     let tools = BooksServer::tool_router().list_all();
     assert_eq!(tools.len(), table.len());
@@ -204,8 +206,8 @@ fn annotations_complete() {
             "{name}: openWorldHint"
         );
     }
-    // docs/mcp-interface.md names the 29 destructive tools.
-    assert_eq!(table.iter().filter(|(_, h)| h.1 == Some(true)).count(), 29);
+    // docs/mcp-interface.md names the 30 destructive tools.
+    assert_eq!(table.iter().filter(|(_, h)| h.1 == Some(true)).count(), 30);
 }
 
 /// Every refusal an agent can be given whose text is fixed here, or

crates/ledger-mcp/src/tools/write_offs.rs

@@ -0,0 +1,137 @@
+//! `books.write_off_invoice`'s group: bad debts (plan P4b S7; rules.md
+//! B-41). A file of its own (plan 8.2 U0a) so S4.4's document tools and
+//! this one land apart: a tool is added to its group's file and nowhere
+//! else.
+
+use super::*;
+
+/// An invoice's figures after a write-off, as the tool answers them: read
+/// from its tagged lines that stand (rules.md B-38), at the end of the
+/// books.
+fn write_off_out(
+    ledger: &Ledger,
+    invoice: u64,
+    entry_id: u64,
+) -> Result<WriteOffInvoiceOut, String> {
+    let st = ledger
+        .doc_state(ledger_core::DocRef::Invoice(invoice), NaiveDate::MAX)
+        .map_err(|e| e.to_string())?
+        .ok_or_else(|| format!("invoice {invoice} not found"))?;
+    Ok(WriteOffInvoiceOut {
+        entry_id,
+        document: WriteOffDocumentOut {
+            r#ref: format!("invoice:{invoice}"),
+            status: st.status.key().to_string(),
+            paid: money(st.paid),
+            written_off: money(st.written_off),
+            outstanding: money(st.outstanding),
+        },
+    })
+}
+
+#[tool_router(router = write_offs_router, vis = "pub(super)")]
+impl BooksServer {
+    #[tool(
+        name = "books.write_off_invoice",
+        title = "Write off an invoice",
+        description = "Write off an invoice that will not be collected (a bad debt): Dr Bad Debt Expense 6990 / Cr Accounts Receivable, the receivable line tagged with the invoice, so it reads written_off and its figures stay derived. The evidence of worthlessness (collection correspondence, a bankruptcy notice) is filed with it in the same call: upload_id, or existing_attachment_id for one already filed. amount (default: all it owes) may be partial. Refused on cash-basis books, above what it owes, before its date or in a closed period. To recover it: reverse the write-off (books.reverse_entry; the invoice reopens), then books.receive_payment. Without confirmed=true, a preview.",
+        annotations(
+            read_only_hint = false,
+            destructive_hint = true,
+            open_world_hint = false
+        )
+    )]
+    async fn write_off_invoice(
+        &self,
+        params: Parameters<WriteOffInvoiceParams>,
+    ) -> Result<Json<WriteOffInvoiceOut>, String> {
+        let p = params.0;
+        let date = parse_date(&p.date)?;
+        let mut store = self.lock()?;
+        // The event type is new: books that haven't declared documents_v2
+        // refuse it with the upgrade remedy, journaling nothing (B-27).
+        store
+            .ensure_feature(ledger_store::format::DOCUMENTS_V2)
+            .map_err(|e| e.to_string())?;
+        let doc = ledger_core::DocRef::Invoice(p.invoice);
+        let owed = store
+            .ledger()
+            .doc_state(doc, date)
+            .map_err(|e| e.to_string())?
+            .ok_or_else(|| format!("invoice {} is dated after {date}", p.invoice))?
+            .outstanding;
+        let amount = match p.amount.as_deref() {
+            Some(a) => parse_amount(a)?,
+            None => owed,
+        };
+        // The evidence is the point of a write-off (B-41 INVARIANT 1): one
+        // of the two, and the preview says so too rather than posting
+        // without it later.
+        match (p.upload_id.is_some(), p.existing_attachment_id.is_some()) {
+            (true, true) | (false, false) => {
+                return Err(
+                    "give the evidence once: upload_id (a file to file with the write-off) or \
+                     existing_attachment_id (one already filed), exactly one"
+                        .into(),
+                );
+            }
+            _ => {}
+        }
+        if !p.confirmed.unwrap_or(false) {
+            // The engine on a clone: every refusal the post would give, and
+            // the figures the write-off would leave. Nothing is written.
+            let mut probe = store.ledger().clone();
+            probe
+                .write_off(p.invoice, date, amount, &p.reason)
+                .map_err(|e| e.to_string())?;
+            return Ok(Json(write_off_out(&probe, p.invoice, 0)?));
+        }
+        let entry_id = match p.upload_id.as_deref() {
+            Some(upload_id) => {
+                let file = self.take_file(files::Given {
+                    upload_id,
+                    purposes: files::FILED,
+                })?;
+                let (file_name, mime_type) = named(None, None, &file)?;
+                let (bytes, claim) = (file.bytes, file.claim);
+                self.refuse_tin_file(&store, &bytes, &mime_type, &file_name)?;
+                let (entry_id, _) = store
+                    .write_off_invoice(
+                        p.invoice,
+                        date,
+                        amount,
+                        &p.reason,
+                        Some(ledger_store::WriteOffEvidence::File {
+                            file_name: &file_name,
+                            mime_type: &mime_type,
+                            bytes: &bytes,
+                            description: Some("Evidence of worthlessness"),
+                        }),
+                    )
+                    .map_err(|e| e.to_string())?;
+                files::filed(claim);
+                entry_id
+            }
+            None => {
+                let id = p
+                    .existing_attachment_id
+                    .expect("checked: one of the two is given");
+                let (entry_id, _) = store
+                    .write_off_invoice(
+                        p.invoice,
+                        date,
+                        amount,
+                        &p.reason,
+                        Some(ledger_store::WriteOffEvidence::Existing(id)),
+                    )
+                    .map_err(|e| e.to_string())?;
+                entry_id
+            }
+        };
+        Ok(Json(write_off_out(
+            store.ledger(),
+            p.invoice,
+            entry_id,
+        )?))
+    }
+}

crates/ledger-mcp/src/types.rs

@@ -892,7 +892,7 @@ pub struct SettingsOut {
 #[derive(Debug, Deserialize, JsonSchema)]
 pub struct AssignRoleParams {
     /// The role, from books.roles: receivables, revenue, payables,
-    /// general_expense, retained_earnings, salary_expense,
+    /// general_expense, bad_debts, retained_earnings, salary_expense,
     /// payroll_tax_expense, federal_withholding, state_withholding,
     /// social_security_payable, medicare_payable, other_deductions_payable.
     pub role: String,
@@ -4719,7 +4719,7 @@ pub struct ReconciliationsOut {
 /// Parameters for `books.handbook`.
 #[derive(Debug, Default, Deserialize, JsonSchema)]
 pub struct HandbookParams {
-    /// The section to read: contract, entries, drafts-and-reversals, evidence-and-receipts, attachments, files-in-out, reconciliation, fixed-assets, prepaid-and-recurring, revenue-and-payouts, projects, parties-and-tins, 1099, cpa-handoff, settings-and-conventions, viewer, backups, self-host, format-upgrade, rules-that-change, control-roles, tracing-figures, or "all" for the whole handbook in order. Omit for the index.
+    /// The section to read: contract, entries, drafts-and-reversals, evidence-and-receipts, attachments, files-in-out, reconciliation, fixed-assets, prepaid-and-recurring, revenue-and-payouts, invoices-and-bills, projects, parties-and-tins, 1099, cpa-handoff, settings-and-conventions, viewer, backups, self-host, format-upgrade, rules-that-change, control-roles, tracing-figures, or "all" for the whole handbook in order. Omit for the index.
     #[serde(default)]
     pub section: Option<String>,
 }
@@ -4758,3 +4758,64 @@ pub struct HandbookOut {
     /// The section asked for (null: none was).
     pub section: Option<HandbookTextOut>,
 }
+
+// ---------------------------------------------------------------------------
+// P4b S7: bad debts (books.write_off_invoice)
+// ---------------------------------------------------------------------------
+
+/// Parameters for `books.write_off_invoice`.
+#[derive(Debug, Clone, Deserialize, JsonSchema)]
+pub struct WriteOffInvoiceParams {
+    /// The invoice's id (books.documents).
+    pub invoice: u64,
+    /// The write-off's day, YYYY-MM-DD: not before the invoice, and in an
+    /// open period.
+    pub date: String,
+    /// How much to write off, a decimal string (at most what the invoice
+    /// owes on the day); left out, all of it.
+    #[serde(default)]
+    pub amount: Option<String>,
+    /// Why it will not be collected: the collection attempts, a bankruptcy
+    /// notice, the customer's liquidation. One line, journaled with the
+    /// write-off.
+    pub reason: String,
+    /// The evidence's bytes: an upload_id from books.begin_upload (purpose
+    /// document or receipt) and the command it returns. Exactly one of
+    /// this and existing_attachment_id.
+    #[serde(default)]
+    pub upload_id: Option<String>,
+    /// An attachment already filed and not linked to an entry
+    /// (books.list_receipts): it is linked to the write-off's entry and
+    /// to the invoice, the same call. Exactly one of this and upload_id.
+    #[serde(default)]
+    pub existing_attachment_id: Option<u64>,
+    /// false or left out: a preview (the posting and the figures it would
+    /// leave), writing nothing; true: post it.
+    #[serde(default)]
+    pub confirmed: Option<bool>,
+}
+
+/// An invoice's figures after a write-off, derived from its tagged lines
+/// that stand.
+#[derive(Debug, Clone, Serialize, Deserialize, JsonSchema)]
+pub struct WriteOffDocumentOut {
+    /// "invoice:N", as books.document names it.
+    pub r#ref: String,
+    /// Its status after the write-off: written_off, partial, paid, ...
+    pub status: String,
+    /// Cash paid against it that stands, decimal string.
+    pub paid: String,
+    /// What was written off that stands, decimal string.
+    pub written_off: String,
+    /// What is still owed, decimal string.
+    pub outstanding: String,
+}
+
+/// Output of `books.write_off_invoice`.
+#[derive(Debug, Clone, Serialize, Deserialize, JsonSchema)]
+pub struct WriteOffInvoiceOut {
+    /// The write-off's journal entry's id (0 in a preview).
+    pub entry_id: u64,
+    /// The invoice's derived figures after it.
+    pub document: WriteOffDocumentOut,
+}

docs/mcp-interface.md

@@ -2029,6 +2029,28 @@ S4 changes `books.create_invoice` and `books.create_bill`; see plan 8.2 S4.
   number and reads `void`. Refused while a payment stands on it (the
   refusal names the payment entry to reverse first), when void already,
   before its date or in a closed period (P4b S1, B-38).
+- `books.write_off_invoice { invoice, date, amount?, reason, upload_id |
+  existing_attachment_id, confirmed? }` → `{ entry_id, document: { ref,
+  status, paid, written_off, outstanding } }`. Writes off an invoice that
+  will not be collected (a bad debt, P4b S7; rules.md B-41): posts Dr
+  `6990` Bad Debt Expense / Cr `1200` Accounts Receivable, the receivable
+  line tagged with the invoice (`WriteOff`), so the invoice reads
+  `written_off` and its figures stay derived (B-38). `amount` (a decimal
+  string, default all it owes) is at most what is owed and may be partial
+  (§1.166-3(a)). Its evidence of worthlessness (collection
+  correspondence, a bankruptcy notice: §1.166-2(a)) is filed in the same
+  call, as `upload_id` (books.begin_upload, purpose `document` or
+  `receipt`, then `wanderbooks upload`) or as an
+  `existing_attachment_id` already filed and not linked; it becomes a
+  receipt on the write-off's entry and a link to the invoice. Refused on
+  cash-basis books (§1.166-1(e)), above what it owes, before the
+  invoice's date or in a closed period. Without `confirmed: true` it
+  answers `entry_id` 0 and the figures the write-off would leave, writing
+  nothing. A recovery is not a new command (D-49): the same tax year,
+  reverse the write-off (`books.reverse_entry`, the invoice reopens) and
+  record the payment; a later year, a plain entry Dr the deposit account /
+  Cr a "Bad debt recoveries" revenue account, the invoice staying written
+  off (§111).
 - `books.documents { kind, status?, party?, due_by?, as_of? }` → `{ as_of,
   kind, documents: [{ ref, party, date, due_date, total, outstanding,
   status, overdue_days }], outstanding_total }`. Invoices (`kind`