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

docs/mcp-interface.md

@@ -1131,7 +1131,8 @@ posting.
 ## Tools — export
 
 - `books.export { format, report, start?, end?, as_of?, cash_accounts?,
-  financing_accounts?, investing_accounts? }` → `{ content, content_encoding? }`.
+  financing_accounts?, investing_accounts? }` → `{ content,
+  content_encoding?, warnings? }`.
   - Reports: `profit_and_loss`, `balance_sheet`, `cash_flow` (needs
     `cash_accounts`), `trial_balance`, `members_equity` (statement of
     changes in members' equity; members from `wanderbooks.toml`; earnings
@@ -1142,11 +1143,40 @@ posting.
     balance and split, ending balance), `general_journal` (alias
     `journal`: every entry, line by line, in date order).
   - Formats: `pdf` and `xlsx` (base64) for the five statements; `xlsx`,
-    `csv`, `json` for every report; `iif` for the journal (QuickBooks
-    Desktop).
+    `csv`, `json` for every report; `iif` for `general_journal` (alias
+    `journal`), for QuickBooks Desktop.
   - Dates: period reports take `start` (default: first entry) and `end`
-    (default: today, local time); `balance_sheet` and `trial_balance`
-    take `as_of`.
+    (default: today, local time); `balance_sheet`, `trial_balance`,
+    `fixed_asset_register` and `iif` take `as_of` (default today).
+  - IIF (`docs/spec/rules.md` B-34; plan D-36): plain ASCII text, every
+    line ending CR LF, inline (no `content_encoding`): every posted entry
+    from the first through `as_of`, period-closing entries left out
+    (QuickBooks keeps none; imported, a close would zero its period's
+    profit), each transaction's DOCNUM its entry id; its BANK accounts are
+    `cash_accounts`, else the settings'. `start` or `end` is refused: the
+    file is cumulative, so QuickBooks' balances match the books'. A
+    character past ASCII is transliterated ("René" "Rene", "北京" "Bei
+    Jing", "—" "--"), a double quote is a single one (QuickBooks reads it
+    as a text delimiter), a tab or line break is a space, a control
+    character '?'. Within QuickBooks Desktop's limits (Intuit): an account
+    name level past 31 characters is cut there; accounts whose names would
+    then match get " (code)" (QuickBooks would merge them); a subaccount
+    whose QuickBooks type differs from its parent's is written at the top
+    level (QuickBooks gives a subaccount its parent's type); each parent
+    is declared before its subaccounts; an account number past 7
+    characters, or written like another's, is left out of ACCNUM; a memo
+    past 4,095 characters is cut. No line names a customer or vendor (no
+    NAME column; see the package's README). `warnings` (absent when
+    there are none) says what the file writes differently from the books,
+    for the human: each account's name, number and place a line (`account 6010's
+    name "Café meals" is written "Cafe meals"`, `account number
+    "12345678" is left out: QuickBooks Desktop holds 7 characters at
+    most`); the memos grouped, each thing written differently once with
+    every entry it is in (`"—" is written "--" in the memos of entries 3,
+    5, 9`; a run of changed characters is one thing), then the memos cut,
+    so a hundred memos with an em dash make one line. No line holds a full
+    TIN: a run of nine digits, or every numeral of a text holding one in
+    another script, is masked `•`.
   - Presentation (PDF and XLSX alike, QuickBooks-style): centered company,
     title, and period; a column-header row; "$" on subtotals and totals;
     negatives in parentheses with decimal points aligned; a rule above every
@@ -1414,8 +1444,25 @@ entries.
 
 - `books.export_cpa_package { as_of?, cash_accounts?, financing_accounts?,
   investing_accounts?, include_receipts?, include_tins? }` → `{ file,
-  tins_included, tin_gaps, note }`: the zip, `cpa-package-<as_of>.zip`,
-  handed over as `file` (a `HandedFile`, "Tools — the TIN vault").
+  tins_included, tin_gaps, warnings?, note }`: the zip,
+  `cpa-package-<as_of>.zip`, handed over as `file` (a `HandedFile`,
+  "Tools — the TIN vault").
+  **As of one day** (`docs/spec/rules.md` B-33): nothing in it reflects
+  anything dated after `as_of` (default today): no figure, entry,
+  receipt or worksheet row; the chart and `documents/` are as they stand.
+  One list of cash accounts and one of financing accounts serve the
+  whole package: the request's, else the settings'.
+  **QuickBooks file** (`general-journal.iif`, B-34): as `books.export`
+  iif makes it, through `as_of`; `warnings` says what it writes
+  differently from the books, in the same lines as `books.export` iif's
+  (account names and numbers one each, the memos grouped; every other
+  file keeps the books' text), the README lists the same lines (and
+  names the entries with a line on accounts receivable or payable, to
+  which QuickBooks Desktop may ask the CPA to add a customer or vendor),
+  and `note` ends "N 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.", N
+  counting each name, number, place and memo.
   **Receipts** (`include_receipts`, default true): `receipts/` holds every
   current file behind each posted entry of the fiscal year to date, filed
   on it or linked to it (`books.link_attachment`; a linked file counts as
@@ -1453,8 +1500,11 @@ entries.
   party is the party with the member's name (not a display name) and the
   member role, as the viewer's capital statement finds it; with none, the
   member's TIN is a gap.
-  **1099 worksheet** with TINs adds `party_id, tin_last4, tin, tin_type,
-  tin_note`. A zip with the full set, each
+  **1099 worksheet** (`1099-worksheet-<year>.csv`, `as_of`'s calendar
+  year): the payments from January 1 through `as_of` (the year to date;
+  the whole year for a December 31 package; DECISION D-36), and the
+  README says which. With TINs it adds `party_id, tin_last4, tin,
+  tin_type, tin_note`. A zip with the full set, each
   statement as PDF and XLSX: `profit-and-loss`, `balance-sheet`,
   `cash-flow` (reconciled to `cash_accounts`), `members-equity`
   (multi-member LLCs), `trial-balance`; plus `general-ledger.xlsx` and