P3: the IIF in plain ASCII with every change listed, and the CPA package as of one day (defects 7, 21)

The CPA package's general-journal.iif now holds every posted entry through
as_of (closing entries left out, D-36), written as plain ASCII with CR LF,
DOCNUM the entry id, QuickBooks Desktop's field limits and subaccount types
honoured, and every character written differently listed in the export's
warnings and the README (grouped by substitution, TINs masked). The 1099
worksheet stops at as_of too. PDFs print CJK, Arabic, Hebrew, Thai and
Devanagari (Noto fallbacks, OFL), and so does the viewer. has_full_tin reads
Unicode separators.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj

crates/ledger-mcp/src/server.rs

@@ -557,7 +557,7 @@ fn vendor_1099_report(
     year: i32,
     threshold: Option<Decimal>,
 ) -> Result<ledger_core::Vendor1099Report, ledger_core::LedgerError> {
-    ledger_package::vendor_1099_report(ledger, &package_settings(settings), year, threshold)
+    ledger_package::vendor_1099_report(ledger, &package_settings(settings), year, None, threshold)
 }
 
 impl BooksServer {
@@ -5330,7 +5330,7 @@ impl BooksServer {
     #[tool(
         name = "books.export",
         title = "Export a report",
-        description = "Export a report. Reports: profit_and_loss, balance_sheet, cash_flow (needs cash_accounts), trial_balance (as_of), members_equity (multi-member LLC; members from the settings), general_ledger (by account: running balances, splits), general_journal (every entry in date order; alias journal), fixed_asset_register (as_of: every asset with tag, serial, cost, depreciation, book value, reconciled to the books). Formats: pdf and xlsx (base64) for the five statements and fixed_asset_register; xlsx, csv, json for every report; iif for general_journal (QuickBooks Desktop). Dates: start/end for period reports (start defaults to the first entry, end to today), as_of for balance_sheet, trial_balance, and fixed_asset_register.",
+        description = "Export a report. Reports: profit_and_loss, balance_sheet, cash_flow (needs cash_accounts), trial_balance (as_of), members_equity (multi-member LLC; members from the settings), general_ledger (by account: running balances, splits), general_journal (every entry in date order; alias journal), fixed_asset_register (as_of: every asset with tag, serial, cost, depreciation, book value, reconciled to the books). Formats: pdf and xlsx (base64) for the five statements and fixed_asset_register; xlsx, csv, json for every report; iif for general_journal (QuickBooks Desktop: plain ASCII text, CR LF; every posted entry from the first through as_of, period closes left out, DOCNUM the entry id; names, numbers and memos fit QuickBooks' limits; warnings says what is written differently from the books, memos grouped, to tell the human). Dates: start/end for period reports (start defaults to the first entry, end to today), as_of for balance_sheet, trial_balance, fixed_asset_register, and iif (default today).",
         annotations(read_only_hint = true, open_world_hint = false)
     )]
     async fn export(&self, params: Parameters<ExportParams>) -> Result<Json<ExportOut>, String> {
@@ -5343,8 +5343,30 @@ impl BooksServer {
             ));
         }
         let report = p.report.to_lowercase();
-        if format == "iif" && report != "journal" {
-            return Err("iif format is only valid for the journal report".to_string());
+        if format == "iif" {
+            if !matches!(report.as_str(), "journal" | "general_journal") {
+                return Err(
+                    "iif format is only valid for the general_journal report (alias journal)"
+                        .to_string(),
+                );
+            }
+            if p.start.is_some() || p.end.is_some() {
+                return Err("iif takes as_of, not start or end: the file holds every posted entry from the first through as_of, so QuickBooks' balances match the books'".to_string());
+            }
+            // As of today by default, like every other as-of export.
+            let as_of = match p.as_of.as_deref() {
+                Some(s) => parse_date(s)?,
+                None => today(),
+            };
+            let iif = self.export_iif(as_of, &p.cash_accounts)?;
+            let warnings = iif.warnings();
+            return Ok(Json(ExportOut {
+                format,
+                report,
+                content: iif.text,
+                content_encoding: None,
+                warnings,
+            }));
         }
         if format == "xlsx" || format == "pdf" {
             let bytes = if format == "xlsx" {
@@ -5357,15 +5379,7 @@ impl BooksServer {
                 report,
                 content: base64::Engine::encode(&base64::engine::general_purpose::STANDARD, &bytes),
                 content_encoding: Some("base64".to_string()),
-            }));
-        }
-        if format == "iif" {
-            let content = self.export_iif()?;
-            return Ok(Json(ExportOut {
-                format,
-                report,
-                content,
-                content_encoding: None,
+                warnings: Vec::new(),
             }));
         }
         let content = match report.as_str() {
@@ -5392,6 +5406,7 @@ impl BooksServer {
             report,
             content,
             content_encoding: None,
+            warnings: Vec::new(),
         }))
     }
 
@@ -5508,15 +5523,25 @@ impl BooksServer {
         ledger_import::statement_pdf(&st, &meta).map_err(|e| e.to_string())
     }
 
-    /// Render the journal as IIF text via ledger-import, declaring every
-    /// account with its QuickBooks type: the `[books] cash_accounts` are
-    /// BANK, the receivable and payable control accounts AR and AP, a
-    /// registered asset's cost and accumulated depreciation FIXASSET, and
-    /// the rest follow their wanderbooks type (other current asset, other
-    /// current liability, equity, income, expense).
-    fn export_iif(&self) -> Result<String, String> {
+    /// The journal through `as_of` as IIF via ledger-package (the CPA
+    /// package's own general-journal.iif): the cash accounts (`cash`, else
+    /// the settings') BANK, the receivable and payable control accounts AR
+    /// and AP, the accounts of an asset bought by `as_of` FIXASSET, the
+    /// rest by their wanderbooks type; every posted entry from the first,
+    /// closes left out.
+    fn export_iif(
+        &self,
+        as_of: chrono::NaiveDate,
+        cash: &[String],
+    ) -> Result<ledger_import::Iif, String> {
         let store = self.lock()?;
-        ledger_package::export_iif(store.ledger(), &self.settings().roles.cash)
+        let settings = self.settings();
+        let cash = if cash.is_empty() {
+            settings.roles.cash.as_slice()
+        } else {
+            cash
+        };
+        ledger_package::export_iif(store.ledger(), cash, as_of)
     }
 
     // ------------------------------------------------------------------
@@ -8073,7 +8098,7 @@ impl BooksServer {
     #[tool(
         name = "books.export_cpa_package",
         title = "CPA handoff package",
-        description = "Build the CPA handoff package as a zip: the profit and loss, balance sheet, cash flow, statement of changes in members' equity (multi-member LLCs), tax summary, and trial balance, each as PDF and XLSX; the fixed asset register as PDF and XLSX when there are fixed assets; the general ledger (by account) and general journal (entry by entry) as XLSX; the journal as IIF (imports into QuickBooks Desktop); the 1099 worksheet as CSV; with members, the K-1 worksheet (k1-members.csv: per member their party, share, capital account, TIN, and beginning capital, contributions in cash and in property, share of income, distributions, and ending capital for the fiscal year to date); every receipt behind the year's entries, filed on them or linked to them (receipts/, with an index.csv tying each file to its entry) and the company's documents (documents/), unless include_receipts is false; and a README with the journal's verified hash. By default (include_tins) the K-1 and 1099 worksheets carry every member's and payee's full TIN from the TIN vault; include_tins: false, last fours only. The zip is handed over: run its download command to save it in a folder (books served by `wanderbooks mcp`; over stdio it comes back inline). Never file it into the books. A locked vault or a missing TIN doesn't stop the package: tin_gaps lists each one (collect them with books.set_tin or books.set_w9 and export again). cash_accounts (e.g. [\"1000\"]) is required: the cash flow statement reconciles to them. as_of defaults to today; period reports cover the fiscal year to date.",
+        description = "Build the CPA handoff package as a zip: the profit and loss, balance sheet, cash flow, statement of changes in members' equity (multi-member LLCs), tax summary, and trial balance, each as PDF and XLSX; the fixed asset register as PDF and XLSX when there are fixed assets; the general ledger (by account) and general journal (entry by entry) as XLSX; the journal through as_of as IIF (imports into QuickBooks Desktop; plain ASCII within its limits: warnings says what is written differently from the books, and so does the README); the 1099 worksheet as CSV (payments from January 1 through as_of); with members, the K-1 worksheet (k1-members.csv: per member their party, share, capital account, TIN, and beginning capital, contributions in cash and in property, share of income, distributions, and ending capital for the fiscal year to date); every receipt behind the year's entries, filed on them or linked to them (receipts/, with an index.csv tying each file to its entry) and the company's documents (documents/), unless include_receipts is false; and a README with the journal's verified hash. By default (include_tins) the K-1 and 1099 worksheets carry every member's and payee's full TIN from the TIN vault; include_tins: false, last fours only. The zip is handed over: run its download command to save it in a folder (books served by `wanderbooks mcp`; over stdio it comes back inline). Never file it into the books. A locked vault or a missing TIN doesn't stop the package: tin_gaps lists each one (collect them with books.set_tin or books.set_w9 and export again). cash_accounts (e.g. [\"1000\"]) is required: the cash flow statement reconciles to them. as_of defaults to today; period reports cover the fiscal year to date.",
         annotations(
             read_only_hint = false,
             destructive_hint = false,
@@ -8133,18 +8158,26 @@ impl BooksServer {
             tin_files::record(&vault_dir, &package.zip)?;
         }
         let tin_gaps = package.tin_gaps;
-        let note = match (p.include_tins, tin_gaps.len()) {
+        let mut note = match (p.include_tins, tin_gaps.len()) {
             (false, _) => "The package, with last fours only.".to_string(),
             (true, 0) => "The package, with full TINs, for the CPA.".to_string(),
             (true, n) => format!(
                 "The package, with full TINs, for the CPA. {n} TIN(s) are missing (tin_gaps): collect them with books.set_tin or books.set_w9 and export again."
             ),
         };
+        let warnings = package.warnings;
+        if package.iif_changes > 0 {
+            note.push_str(&format!(
+                " {} account name(s), number(s), place(s) or memo(s) are written differently in general-journal.iif to fit QuickBooks Desktop (warnings says how; so does the README): tell the human.",
+                package.iif_changes
+            ));
+        }
         let file = self.hand_over(&book, &package.file_name, "application/zip", package.zip)?;
         Ok(Json(ExportCpaPackageOut {
             file,
             tins_included: p.include_tins,
             tin_gaps,
+            warnings,
             note,
         }))
     }