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/spec/rules.md

@@ -490,7 +490,8 @@ years after 2026, indexed to inflation and rounded to the nearest $100
 Attorneys' gross proceeds stay at $600 (not modeled).
 
 What counts as paid: payments made in the calendar year (§6041(a)), so a
-prepayment counts when made. The engine counts credits minus debits to the
+prepayment counts when made. A worksheet as of a day (the CPA package's,
+B-33) counts the year's payments from January 1 through that day. The engine counts credits minus debits to the
 payment sources on a vendor's tagged entries: `[books] cash_accounts` and
 `financing_accounts` (a member or lender paying on the company's behalf;
 the company is still the payer). A card charge leaves neither (1099-K); a
@@ -680,7 +681,12 @@ with `include_tins` (DECISION, the owner, 2026-10-15: for the CPA, when
 asked): a refusal that quotes its input masks any TIN in it
 (`parties::redact_full_tins`, checked by `refusals_never_echo_a_tin`),
 and a party text field refuses nine digits however they are separated
-(space, hyphen, dot, slash, underscore; `has_full_tin`). Files holding one (`books.get_w9`, `books.vendor_1099`'s
+(`has_full_tin`: up to three spaces, hyphens, dots, slashes or
+underscores between neighbors, in any script's digits; past ASCII every
+Unicode space and dash and the fullwidth and small forms count, and
+invisible characters such as a zero-width space or a right-to-left mark
+don't count toward the three: `sources/unicode-tin-text.md`, Unicode
+17.0). Files holding one (`books.get_w9`, `books.vendor_1099`'s
 `csv` with `include_tins`, and the CPA package, whose K-1 and 1099
 worksheets carry every member's and payee's TIN by default) are never
 written to a path: no tool takes one (D-29, P2 slice 6). Each is handed
@@ -1015,3 +1021,170 @@ checked to change no figure or entry; `approval_rules_off_by_default`,
 (`exports_round_trip`) and codec unit tests; `ledger-mcp`
 `tests/spec_kept.rs`; Lean `Step.record_changes_no_figure`,
 `Reachable.records`; fuzz `fuzz_settings_replay`.
+
+## B-33 A package as of a day shows the books through that day
+
+**Status:** CONVENTION (a report as of a day reports the books on that
+day: balances through it, a period's activity from the period's start
+through it; nearest authorities the accounting period, IRS Pub. 538,
+`sources/irs-periods-and-methods.md`, and the information returns'
+calendar year, `sources/irs-1099-thresholds.md`); DECISION (owner,
+2026-10-20, plan D-36: the 1099 worksheet stops at as_of too)
+
+Nothing in the CPA package made as of a day (`books.export_cpa_package`,
+the viewer's Export for CPA) reflects anything dated after it: no figure,
+entry, receipt or worksheet row. The statements and the ledgers cover
+the fiscal year containing as_of, through it; the balance sheet, the
+trial balance and the fixed asset register are as of it (the register
+only when an asset was bought by then); receipts/ holds the evidence of
+the year's entries through it; the members' equity statement and the
+K-1 worksheet, the year to date; general-journal.iif, every posted entry
+from the first through it (B-34). The 1099 worksheet counts the payments
+of as_of's calendar year from January 1 through as_of: information
+returns add up what is paid "in any calendar year" (26 U.S.C. §6041(a);
+"during such calendar year", §6041A(a)(2)), so a worksheet as of June 30
+is the year to date, and a vendor not yet at the threshold is not yet
+reportable; a December 31 package counts the whole year, as before. The
+chart of accounts and documents/ are as they stand when the package is
+made. One list of cash accounts and one of financing accounts serve the
+whole package (the request's, else the settings'): the cash flow, the
+K-1 worksheet, the IIF's bank accounts and the 1099 payments read the
+same.
+
+**Enforced:** `ledger_package::build_package` (INVARIANTS 1, 6, 7),
+`ledger_package::export_iif`, `ledger_package::vendor_1099_report` and
+`ledger_core::vendor_1099_report_with_members` (`through`).
+**Checked:** `ledger-package` `tests/package.rs`
+(`every_file_in_an_as_of_package_stops_at_as_of`: books the same through
+as_of, with and without activity after it (a 1099 payment with its
+receipt, an asset bought, a reversal of an entry dated as_of, the
+members' contributions, an earlier asset sold), make the same package
+byte for byte, every file and which files there are, with and without a
+fixed asset register, mid-year and at year end; `as_of_package_iif_stops_at_as_of`,
+`the_iif_through_as_of_at_its_edges`,
+`the_1099_worksheet_stops_at_as_of`,
+`one_list_of_cash_accounts_per_package`; the property
+`iif_ties_to_the_trial_balance_as_of`, 2,000 cases); `ledger-mcp`
+`oracle_mcp.rs` (`cpa_package_holds_the_year_and_its_evidence`); the
+bookspec examples `bookspec/examples/as-of-package-stops-at-as-of.toml`
+and `bookspec/examples/1099-worksheet-through-as-of.toml`.
+
+## B-34 The QuickBooks Desktop file (IIF): plain ASCII, every entry through as_of, closes left out
+
+**Status:** AUTHORITY (Intuit, `sources/intuit-iif.md`: IIF files are
+ASCII text, tab-separated, with no escape; an account is known by its
+NAME, a subaccount's NAME its path joined by colons; lists come before
+what uses them; DOCNUM is "the transaction's number"; the kit's 2007+
+example file ends every line CR LF; QuickBooks Desktop holds an account
+name of 31 characters, an account number of 7 and a memo of 4,095; "The
+parent and subaccount must be the same account type"; a journal entry
+to accounts receivable or payable needs a customer or vendor, and takes
+one such account a transaction); CONVENTION (a QuickBooks integrator and
+an IIF importer, same file: a longer name is cut on a chart import but not
+in a journal's lines; a double quote is a text delimiter); DECISION (owner, 2026-10-20, plan D-36: plain ASCII, what isn't
+ASCII transliterated and listed; CR LF; DOCNUM the entry's id; closing
+entries left out; every entry since the company began until the CPA
+says otherwise); Unicode Standard Annex #14 (the mandatory line breaks)
+
+1. **One transaction per posted entry dated on or before as_of**, from
+   the first, in the order posted, **except period-closing entries**:
+   QuickBooks keeps no closing entries (it works out retained earnings
+   itself; its "closing date" only locks a period), 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, and its income and expenses
+   each period's profit and loss; the members' shares are in the
+   package's members' equity statement and K-1 worksheet.
+   `books.export` iif takes as_of (default today), never a range.
+   Whether the file should hold only the fiscal year instead goes to the
+   CPA before the 2027 package (D-36); for the first year the two are
+   the same.
+2. **DOCNUM is the entry's id** in the books, on the TRNS and every SPL,
+   so the CPA can trace a QuickBooks transaction to its entry and its
+   receipts.
+3. **The file is ASCII and every line ends CR LF.** In a field (a NAME,
+   an ACCNUM, a MEMO) a tab or a mandatory line break (LF, VT, FF, CR,
+   NEL, U+2028, U+2029) is a space; any other control character is '?';
+   printable ASCII is itself, but a double quote, which is a single one
+   (QuickBooks reads a double quote as a text delimiter); any other
+   character is its transliteration by deunicode 1.6.0, pinned exactly
+   ("René" "Rene", "北京" "Bei Jing", "—" "--", "“" "'", "😀" "grinning";
+   a transliterated word's trailing space dropped at the end or before a
+   space), or '?' when it has none. Every other file in the package keeps
+   the books' text (the PDFs carry Inter and Noto fallbacks for Chinese,
+   Japanese, Korean, Arabic, Hebrew, Thai and Devanagari, Arabic and
+   Hebrew set right to left; no emoji font, so an emoji prints as an
+   empty box).
+4. **An account's own name**, so written, has each ':' replaced by '-'
+   (a fullwidth colon too), is trimmed ('?' if nothing is left) and cut
+   to 31 characters (QuickBooks Desktop's limit; cut by QuickBooks, the
+   ACCNT line and the transactions' would no longer match); its NAME is
+   its parents' NAMEs and its own, joined by ':'. A subaccount whose
+   QuickBooks type differs from its parent's (a bank account under a
+   header that is no bank, an asset's cost under a "Fixed assets" header)
+   is written at the top level, its own subaccounts with it: QuickBooks
+   gives a subaccount its parent's type, and the type decides where its
+   balance shows. Each parent is declared before its subaccounts, the
+   accounts otherwise in the order of their codes. Accounts whose NAMEs
+   would match ignoring case, which QuickBooks would merge, get
+   " (code)" after their own names (the name cut to make room, the code
+   written like a name, "no number" for a blank one), level by level from
+   the top and again until no two match; a match left after that (two
+   codes written alike, ignoring case, or alike in their first 30
+   characters) is refused.
+5. **ACCNUM is the account's code**, written as a field and trimmed, or
+   left blank (ACCNUM is optional; the NAME identifies the account) when
+   it is longer than 7 characters (QuickBooks Desktop's limit) or another
+   account's would be written the same, ignoring case. **A MEMO** is cut
+   to 4,095 characters (QuickBooks Desktop's limit).
+6. **Nothing changes silently.** Each account name, number or place and
+   each memo the file writes differently from the books (`Iif::changes`)
+   is said, both texts quoted and escaped, one line each, in the
+   `warnings` of `books.export` and `books.export_cpa_package` and in the
+   package README (the viewer's note counts them): each account's name,
+   number and place a line; the memos grouped by what is written
+   differently, each run of changed characters once with every entry it
+   is in (`"—" is written "--" in the memos of entries 3, 5, 9`), then
+   the memos cut. No line holds a full TIN (B-26): a run of nine digits,
+   in any script's digits and separators, is masked, and so is every
+   numeral of a text that holds one once written as a field (digits a
+   tab apart, letters deunicode writes as digits); a memo line whose
+   digits are masked says so.
+7. **No customer or vendor NAME.** Intuit's IIF help makes NAME
+   optional and states no need of it in a journal; QuickBooks Desktop
+   asks for a customer or vendor on a journal entry to accounts
+   receivable or payable, and takes one A/R or A/P account a transaction
+   (Intuit staff and help, `sources/intuit-iif.md`). Writing names would
+   need the customer and vendor lists declared as well, with names unique
+   across them. So the file names none, and the package README names the
+   entries with a line on an A/R or A/P account (`Iif::receivable_payable`),
+   so the CPA can add the name if QuickBooks asks.
+
+**Enforced:** `ledger_import::iif` (`field`, `iif_accounts`,
+`journal_to_iif`, `Iif::warnings`), `ledger_package::export_iif` and
+`build_package`, `ledger-mcp` `books.export` and
+`books.export_cpa_package`.
+**Checked:** `ledger-import` `iif.rs` unit tests (every one of the
+1,112,064 Unicode scalar values written as printable ASCII, alone and
+beside a letter, and kept by a second pass; the transliteration table
+pinned); `tests/spec_import.rs` (`iif_docnum_is_the_entry_id`,
+`iif_writes_plain_ascii_and_lists_every_change`,
+`iif_every_line_ends_cr_lf`, `iif_distinct_accounts_never_share_a_name`,
+`iif_a_subaccount_of_another_type_stands_at_the_top_level`,
+`iif_declares_each_parent_before_its_subaccounts`,
+`iif_fits_quickbooks_desktop_limits`,
+`iif_warnings_group_the_memos_by_what_is_written_differently`,
+`iif_warnings_never_hold_a_tin`,
+`iif_change_warnings_are_one_line_each`,
+`iif_keeps_a_tin_readable_to_the_package_scan`, the properties
+`iif_round_trips_random_books` and
+`iif_names_never_clash_and_every_change_is_listed`); `ledger-package`
+`tests/package.rs` (`iif_leaves_out_period_closes`,
+`the_readme_lists_what_the_iif_writes_differently`,
+`the_readme_names_the_entries_on_receivables_and_payables`,
+`the_bookspec_iif_example_matches_the_engine`, and B-33's); the bookspec
+example `bookspec/examples/iif-quickbooks-journal-file.toml` (formats
+appendix: the file line by line and its changes, derived by hand);
+`ledger-mcp` `oracle_mcp.rs`
+(`iif_declares_accounts_by_role_and_balances_every_transaction`,
+`iif_without_as_of_is_as_of_today_and_ties_to_the_trial_balance`),
+`mcp_stdio.rs` (`mcp_import_export_over_stdio`).