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-package/src/iif.rs

@@ -2,29 +2,44 @@
 //! and the package's `general-journal.iif`.
 //!
 //! ```text
-//! GOAL: the CPA imports every posted entry into QuickBooks Desktop, each
-//!       account declared with the type QuickBooks needs.
-//! SOURCE: ledger_import::iif (the IIF format and account types).
+//! GOAL: the CPA imports the books through a day into QuickBooks Desktop,
+//!       each account declared with the type QuickBooks needs, and gets
+//!       the balances and the profit of the package's statements.
+//! SOURCE: ledger_import::iif (the IIF format and account types); rules.md
+//!         B-33 (as of a day), B-34; DECISION (owner, 2026-10-20, plan
+//!         D-36: closing entries are left out).
 //! INVARIANTS:
 //!   1. The cash accounts are BANK; the receivable and payable control
-//!      accounts AR and AP; a registered asset's cost and accumulated
-//!      depreciation FIXASSET; every other account follows its type.
-//!   2. Every posted entry, and only those.
+//!      accounts AR and AP; the cost and accumulated depreciation accounts
+//!      of an asset bought on or before as_of FIXASSET; every other
+//!      account follows its type. Every account in the chart is declared.
+//!   2. Every posted entry dated on or before as_of, from the first, in
+//!      the order posted, except period closes: QuickBooks keeps no
+//!      closing entries (it works out retained earnings itself), so an
+//!      imported close would zero its period's profit. The file's
+//!      balances are the trial balance as of as_of without the closes.
 //! ```
 
+use chrono::NaiveDate;
 use ledger_core::{AccountId, AccountType, Ledger};
 
-/// Render the journal as IIF text via ledger-import, declaring every
-/// account with its QuickBooks type: the cash accounts (`cash_codes`, 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).
-pub fn export_iif(ledger: &Ledger, cash_codes: &[String]) -> Result<String, String> {
+/// The journal through `as_of` as IIF, via ledger-import (INVARIANTS 1-2),
+/// declaring every account with its QuickBooks type: the cash accounts
+/// (`cash_codes`, the books' `cash_accounts`) are BANK, the receivable and
+/// payable control accounts AR and AP, the cost and accumulated
+/// depreciation accounts of an asset bought by `as_of` FIXASSET, and the
+/// rest follow their wanderbooks type (other current asset, other current
+/// liability, equity, income, expense). Returns the file and every text it
+/// writes differently from the books.
+pub fn export_iif(
+    ledger: &Ledger,
+    cash_codes: &[String],
+    as_of: NaiveDate,
+) -> Result<ledger_import::Iif, String> {
     use ledger_import::{QbAccountType as Qb, iif_accounts, journal_to_iif};
     let fixed: std::collections::HashSet<AccountId> = ledger
         .registered_assets()
+        .filter(|a| a.purchase_date <= as_of)
         .flat_map(|a| [a.cost_account, a.accum_depr_account])
         .collect();
     let receivables = ledger.role_account(&ledger_core::RECEIVABLES);
@@ -48,6 +63,10 @@ pub fn export_iif(ledger: &Ledger, cash_codes: &[String]) -> Result<String, Stri
             }
         }
     });
-    let entries: Vec<_> = ledger.posted_entries().collect();
+    let closes = ledger.closing_entry_ids();
+    let entries: Vec<_> = ledger
+        .posted_entries()
+        .filter(|e| e.date() <= as_of && !closes.contains(&e.id()))
+        .collect();
     journal_to_iif(&accounts, &entries).map_err(|e| e.to_string())
 }

crates/ledger-package/src/package.rs

@@ -6,16 +6,18 @@
 //! GOAL: everything the CPA needs for the return in one zip, the K-1s'
 //!       and 1099s' TINs included when asked, built the same by the
 //!       server and the viewer.
-//! SOURCE: docs/mcp-interface.md; B-26; DECISION (owner, 2026-10-15):
-//!         "it needs to be in the damn CPA package."
+//! SOURCE: docs/mcp-interface.md; B-26; B-33 (as of one day); B-34 (the
+//!         IIF); DECISION (owner, 2026-10-15): "it needs to be in the damn
+//!         CPA package."
 //! INVARIANTS:
 //!   1. The statements (profit and loss, balance sheet, cash flow, members'
 //!      equity with members, tax summary, trial balance) each as PDF and
 //!      XLSX, for the fiscal year containing as_of, through as_of; the
-//!      fixed asset register when there are fixed assets; the general
-//!      ledger and journal (XLSX); the journal as IIF; the 1099 worksheet
-//!      for as_of's calendar year (or why it can't be made); with members,
-//!      the K-1 worksheet; a README first.
+//!      fixed asset register when an asset was bought by as_of; the
+//!      general ledger and journal (XLSX); the journal through as_of as
+//!      IIF; the 1099 worksheet for as_of's calendar year through as_of
+//!      (or why it can't be made); with members, the K-1 worksheet; a
+//!      README first.
 //!   2. With members, k1-members.csv has one row per member: name, party,
 //!      share, capital account, TIN and type (or last four without a TIN
 //!      source), and the K-1 worksheet's capital figures (ledger_core::k1)
@@ -32,6 +34,20 @@
 //!      Withdrawn files never.
 //!   5. Read-only (crate INVARIANT 1): the package is returned, its files
 //!      and the zip, and written nowhere.
+//!   6. As of one day (B-33): no figure, entry, receipt or worksheet row
+//!      reflects anything dated after as_of; the chart and documents/ are
+//!      as they stand when the package is made.
+//!   7. One list of cash accounts and one of financing accounts per
+//!      package: the request's, else the settings'. The cash flow, the K-1
+//!      worksheet, the IIF's BANK accounts and the 1099 worksheet's
+//!      payments all read the same.
+//!   8. Every account name, number or place and every memo
+//!      general-journal.iif writes differently from the books (it holds
+//!      plain ASCII, within QuickBooks Desktop's limits and its rule that
+//!      a subaccount has its parent's type: B-34) is in `warnings` and the
+//!      README, the memos grouped by what is written differently; the
+//!      README also names the entries with a line on accounts receivable
+//!      or payable, which the file gives no customer or vendor.
 //! ```
 
 use chrono::NaiveDate;
@@ -84,6 +100,14 @@ pub struct Package {
     pub tin_gaps: Vec<String>,
     /// The receipts in receipts/ (one per entry they are behind).
     pub receipt_count: usize,
+    /// What general-journal.iif writes differently from the books to fit
+    /// QuickBooks Desktop (INVARIANT 8), as `ledger_import::Iif::warnings`
+    /// says it: each account name and number a line, each thing written
+    /// differently in the memos a line with the entries it is in.
+    pub warnings: Vec<String>,
+    /// How many account names, numbers and memos general-journal.iif
+    /// writes differently (each one the warnings cover).
+    pub iif_changes: usize,
 }
 
 /// The package's file name for `as_of`.
@@ -112,6 +136,17 @@ pub fn build_package<B: PackageBooks + ?Sized>(
     let pdf = |st: &ledger_import::Statement| statement_pdf(st, &meta).map_err(|e| e.to_string());
     let fy = NaiveDate::parse_from_str(&fy_start, "%Y-%m-%d").map_err(|e| e.to_string())?;
     let members = report_members(company);
+    // One list of each per package (INVARIANT 7).
+    let cash_codes = if req.cash_accounts.is_empty() {
+        settings.cash_accounts
+    } else {
+        req.cash_accounts
+    };
+    let financing_codes = if req.financing_accounts.is_empty() {
+        settings.financing_accounts
+    } else {
+        req.financing_accounts
+    };
 
     // The financial statements, each as PDF and XLSX.
     let mut statements: Vec<(&str, ledger_import::Statement)> = vec![
@@ -158,11 +193,6 @@ pub fn build_package<B: PackageBooks + ?Sized>(
         statements.push(("members-equity", report::members_equity(&me)));
         // The K-1 worksheet: each member's capital account for the
         // year (Schedule K-1 Item L) and their TIN (INVARIANT 2).
-        let cash_codes = if req.cash_accounts.is_empty() {
-            settings.cash_accounts
-        } else {
-            req.cash_accounts
-        };
         let cash: Vec<AccountId> = cash_codes
             .iter()
             .filter_map(|c| ledger.chart().find_by_code(c).map(|a| a.id))
@@ -312,8 +342,9 @@ pub fn build_package<B: PackageBooks + ?Sized>(
         files.push((format!("{name}.pdf"), pdf(st)?));
         files.push((format!("{name}.xlsx"), xlsx(XlsxReport::Statement(st))?));
     }
-    // The fixed asset register, when there are fixed assets.
-    if ledger.registered_assets().next().is_some() {
+    // The fixed asset register, when an asset was bought by as_of (one
+    // bought later is not in it, so neither is an empty register).
+    if ledger.registered_assets().any(|a| a.purchase_date <= as_of) {
         let r = ledger_core::fixed_asset_register(ledger, as_of).map_err(|e| e.to_string())?;
         files.push((
             "fixed-asset-register.pdf".into(),
@@ -334,10 +365,17 @@ pub fn build_package<B: PackageBooks + ?Sized>(
         "general-journal.xlsx".into(),
         xlsx(XlsxReport::GeneralJournal(ledger, fy, as_of))?,
     ));
-    // 1099 worksheet for the calendar year of as_of.
+    // 1099 worksheet for the calendar year of as_of, through as_of
+    // (INVARIANT 6): the payments from January 1, out of the package's
+    // cash and financing accounts (INVARIANT 7).
     let year = chrono::Datelike::year(&as_of);
     let mut worksheet_1099 = false;
-    match vendor_1099_report(ledger, settings, year, None) {
+    let payments = Settings {
+        cash_accounts: cash_codes,
+        financing_accounts: financing_codes,
+        ..*settings
+    };
+    match vendor_1099_report(ledger, &payments, year, Some(as_of), None) {
         Ok(r1099) => {
             let mut w = String::from("vendor,form,w9_on_file,paid,reportable");
             if tins.is_some() {
@@ -516,13 +554,20 @@ pub fn build_package<B: PackageBooks + ?Sized>(
         files.push(k1);
     }
     let seq = books.journal_seq();
-    files.push((
-        "general-journal.iif".into(),
-        export_iif(ledger, settings.cash_accounts)?.into_bytes(),
-    ));
+    // The journal through as_of for QuickBooks, closes left out, and what
+    // it writes differently (INVARIANT 8).
+    let iif = export_iif(ledger, cash_codes, as_of)?;
+    let (warnings, iif_changes) = (iif.warnings(), iif.changes.len());
+    let receivable_payable: Vec<String> = iif
+        .receivable_payable
+        .iter()
+        .map(ToString::to_string)
+        .collect();
+    files.push(("general-journal.iif".into(), iif.text.into_bytes()));
+    let year_end = NaiveDate::from_ymd_opt(year, 12, 31) == Some(as_of);
     let include_tins = tins.is_some();
     let readme = format!(
-        "{name} — books package for the CPA\n\nFiscal year to date: {fy_start} through {as_of_s}. {basis} basis.\nKept in wanderbooks: double-entry books from an append-only, hash-chained journal ({seq} events, verified).\n\nStatements (PDF and XLSX): profit and loss, balance sheet, cash flow, {members}tax summary, trial balance.\nLedgers (XLSX): general ledger by account; general journal entry by entry.\ngeneral-journal.iif: every posted entry, for import into QuickBooks Desktop.\n{worksheet}{k1}{receipts}{tins}\nThe tax summary maps accounts to return categories; it's a worksheet, not a filing. Questions go to the owners, who can ask their bookkeeping agent to trace any number to its entries and receipts.\n",
+        "{name} — books package for the CPA\n\nFiscal year to date: {fy_start} through {as_of_s}. {basis} basis.\nKept in wanderbooks: double-entry books from an append-only, hash-chained journal ({seq} events, verified).\n\nStatements (PDF and XLSX): profit and loss, balance sheet, cash flow, {members}tax summary, trial balance.\nLedgers (XLSX): general ledger by account; general journal entry by entry.\n{iif}{worksheet}{k1}{receipts}{tins}\nThe tax summary maps accounts to return categories; it's a worksheet, not a filing. Questions go to the owners, who can ask their bookkeeping agent to trace any number to its entries and receipts.\n",
         name = company.name,
         basis = company.basis,
         members = if company.members.is_empty() {
@@ -530,9 +575,43 @@ pub fn build_package<B: PackageBooks + ?Sized>(
         } else {
             "members' equity, "
         },
+        iif = {
+            let mut t = format!(
+                "general-journal.iif: every posted entry from the first through {as_of_s}, for import into QuickBooks Desktop. Plain ASCII text (its import turns anything else into \"?\"), CR LF line endings; DOCNUM is each entry's id in these books. Period-closing entries are left out: QuickBooks keeps none and works out retained earnings itself, so an imported close would zero its period's profit; trial-balance includes them{}.\n",
+                if company.members.is_empty() {
+                    ""
+                } else {
+                    ", and the members' equity statement and the K-1 worksheet show each member's share"
+                }
+            );
+            if !receivable_payable.is_empty() {
+                t.push_str(&format!(
+                    "It names no customer or vendor on its lines to accounts receivable or payable, in {} {}: QuickBooks Desktop asks for one on a journal entry to A/R or A/P (and takes only one A/R or A/P account a transaction); add it there if QuickBooks asks.\n",
+                    if receivable_payable.len() == 1 { "entry" } else { "entries" },
+                    receivable_payable.join(", ")
+                ));
+            }
+            if !warnings.is_empty() {
+                t.push_str(&format!(
+                    "Written differently in general-journal.iif to fit QuickBooks Desktop (plain ASCII; account names at most {} characters a level, no two alike; a subaccount of another QuickBooks type than its parent's at the top level; account numbers at most {} characters, no two alike; memos at most {} characters); every other file keeps the books' text:\n",
+                    ledger_import::NAME_MAX,
+                    ledger_import::NUMBER_MAX,
+                    ledger_import::MEMO_MAX
+                ));
+                for w in &warnings {
+                    t.push_str(&format!("- {w}\n"));
+                }
+            }
+            t
+        },
         worksheet = if worksheet_1099 {
             format!(
-                "1099-worksheet-{year}.csv: cash paid per vendor marked for a 1099, against the year's threshold{}.\n",
+                "1099-worksheet-{year}.csv: cash paid per vendor marked for a 1099{}, against the year's threshold{}.\n",
+                if year_end {
+                    String::new()
+                } else {
+                    format!(" from January 1 through {as_of_s}")
+                },
                 if include_tins {
                     ", with each payee's TIN"
                 } else {
@@ -623,5 +702,7 @@ pub fn build_package<B: PackageBooks + ?Sized>(
         zip: zip_buf,
         tin_gaps,
         receipt_count,
+        warnings,
+        iif_changes,
     })
 }

crates/ledger-package/src/vendor_1099.rs

@@ -45,16 +45,20 @@ pub fn payment_accounts(ledger: &Ledger, settings: &Settings<'_>) -> ledger_core
 
 /// The 1099 report for `year`, the one every tool, the worksheet, and the
 /// CPA package use: payments out of [`payment_accounts`], an entry's
-/// shares resolved with the settings' members.
+/// shares resolved with the settings' members. Given `through`, only the
+/// payments from January 1 through it (the CPA package as of a day,
+/// rules.md B-33).
 pub fn vendor_1099_report(
     ledger: &Ledger,
     settings: &Settings<'_>,
     year: i32,
+    through: Option<chrono::NaiveDate>,
     threshold: Option<Decimal>,
 ) -> Result<ledger_core::Vendor1099Report, ledger_core::LedgerError> {
     ledger_core::vendor_1099_report_with_members(
         ledger,
         year,
+        through,
         threshold,
         &payment_accounts(ledger, settings),
         &settings.company.party_members(ledger),
@@ -128,7 +132,8 @@ pub fn vendor_1099_worksheet(
 ) -> Result<Vendor1099Worksheet, String> {
     // A year past what wanderbooks knows is refused with guidance
     // (research or ask, pass `threshold`, then update the rule).
-    let r = vendor_1099_report(ledger, settings, year, threshold).map_err(|e| e.to_string())?;
+    let r =
+        vendor_1099_report(ledger, settings, year, None, threshold).map_err(|e| e.to_string())?;
     let missing_w9 = r
         .vendors
         .iter()