merge: P4b S7, bad debts (branch S7, 4b4fecb9)
The fourth of the paused branches: Ledger::write_off and the bad_debts control role, invoice.written_off with its evidence filed in the same store call, books.write_off_invoice, the write-off on the timeline and in Needs attention, Lean writeOff_within_bounds, rules.md B-41 and the bookspec examples. Twenty-eight files conflicted with the S4.4, S5 and S6 merges; resolved as plan 8.0.2 says, keeping both sides' appends with their seams restored, and: the scope table at 125; S7's law numbered 37; B-41 placed before B-42; the handbook's step 4 and recovery procedures folded into the one invoices-and-bills section; S7's wire tests in their own module with the confirm S4.4's contract needs; S7's copy of the payment steps dropped (S6 replaced them with Ledger::settle) and its write-off journaled through S6's journal_auto_lines; in the old-books fixture S7's hand-written write-off moved to a second invoice, since S6's hand-written payment settles invoice 1 in full. Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01HS8WZziDnyxunC23MUxrLp
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@@ -99,3 +99,5 @@ open Wanderbooks
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#print axioms Documents.Step.markSent_changes_no_figure
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#print axioms Documents.Reachable.unattached_zero
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#print axioms Documents.Reachable.control_is_documents
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#print axioms Documents.Step.writeOff_unattached
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#print axioms Documents.writeOff_within_bounds
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@@ -18,12 +18,17 @@ lines, so it is an identity, not a reconciliation, and it holds through
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any date, since a date is a filter on the lines. A document is one `Nat`
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here: an injective coding of `DocRef` (invoices and bills in one id
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space), which is all the sums need. Then, over the commands:
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a document step (an invoice, a bill, a payment, or any entry whose
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control lines are tagged) never moves what is unattached; a reversal
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a document step (an invoice, a bill, a payment, a write-off, or any entry
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whose control lines are tagged) never moves what is unattached; a reversal
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moves each document, and what is unattached, by exactly the opposite of
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the lines it mirrors (B-38 INVARIANT 3); so books built by these steps
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alone have nothing unattached on a control account, ever
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(`Reachable.unattached_zero`).
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A write-off (S7, B-41) is a document step too: its control line carries the
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document and its expense line is off the control accounts. And it never
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takes a document below zero: `writeOff_within_bounds` reads the date-sum
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before and after it.
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-/
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namespace Wanderbooks.Documents
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@@ -117,6 +122,10 @@ theorem control_agrees (a : Nat) (ds : List Nat) (hd : Distinct ds) :
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/-- The lines dated on or before day `D`. -/
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def through (D : Nat) (ls : List TLine) : List TLine := ls.filter (fun l => decide (l.date ≤ D))
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theorem through_append (D : Nat) (xs ys : List TLine) :
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through D (xs ++ ys) = through D xs ++ through D ys := by
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simp [through, List.filter_append]
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theorem Covers.through {ds : List Nat} {ls : List TLine} (h : Covers ds ls) (D : Nat) :
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Covers ds (through D ls) := fun l hl => h l (List.mem_filter.1 hl).1
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@@ -171,6 +180,30 @@ def Tagged (control : List Nat) (ls : List TLine) : Prop :=
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/-- The books: the control accounts (the receivables and payables roles),
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every posted line in order, and the sends recorded (each on its invoice;
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plan P4b S5). -/
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/-- A tagged list moves nothing that is unattached on a control account:
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no line it adds on one carries no document. -/
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theorem unattached_zero_of_tagged {control : List Nat} {e : List TLine} (h : Tagged control e)
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{a : Nat} (ha : a ∈ control) : unattached a e = 0 := by
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induction e with
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| nil => rfl
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| cons l ls ih =>
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simp only [unattached]
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rw [ih (fun m hm => h m (List.mem_cons_of_mem _ hm))]
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by_cases hn : l.doc = none
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· have hacc : l.line.account ≠ a := fun e => h l (List.mem_cons_self ..) (e ▸ ha) hn
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simp [hn, onAcct, hacc]
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· simp [hn]
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/-- The two lines a write-off of `amount` posts on day `D` (plan P4b S7):
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the document's control line credited, tagged with the document (the
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receivable falls), and the same amount of bad-debt expense debited,
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untagged (the deduction). -/
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def writeOffLines (control expense d D : Nat) (amount : Int) : List TLine :=
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[ { line := { account := control, side := .credit, amount := amount }, date := D, doc := some d },
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{ line := { account := expense, side := .debit, amount := amount }, date := D, doc := none } ]
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/-- The books: the control accounts (the receivables and payables roles)
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and every posted line, in order. -/
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structure Books where
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control : List Nat
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lines : List TLine
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@@ -183,8 +216,9 @@ def Books.docs (B : Books) : List Nat :=
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/-- What the engine allows (S1): a document command, or any entry whose
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control lines are all tagged (`Step.document`); a reversal of posted
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lines, mirror for mirror, each keeping its tag (`Step.reverse`), dated on
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or after them (B-38, "Dating rules"); assigning a document role an
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account all of whose lines are documents' (`Step.assign`:
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or after them (B-38, "Dating rules"); writing off a bad debt, for at most
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what the document is owed (`Step.writeOff`, S7); assigning a document
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role an account all of whose lines are documents' (`Step.assign`:
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`check_assign_role` SCENARIO 6 refuses one holding an untagged line); and
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an account leaving the control accounts once it holds no document's line
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(`Step.release`: an assigned role moved off an account no document posted
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@@ -195,6 +229,11 @@ inductive Step : Books → Books → Prop
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Step B { B with lines := B.lines ++ e }
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| reverse (B : Books) (e : List TLine) (he : ∀ l ∈ e, l ∈ B.lines) (D : Nat) :
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Step B { B with lines := B.lines ++ e.map (mirror D) }
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| writeOff (B : Books) (control expense d D : Nat) (amount : Int)
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(hc : control ∈ B.control) (hne : control ≠ expense)
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(h : Tagged B.control (writeOffLines control expense d D amount))
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(hb : amount ≤ docSum control d (through D B.lines)) :
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Step B { B with lines := B.lines ++ writeOffLines control expense d D amount }
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| assign (B : Books) (c : Nat) (h : ∀ l ∈ B.lines, l.line.account = c → l.doc ≠ none) :
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Step B { B with control := c :: B.control }
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| release (B : Books) (c : Nat) (h : ∀ l ∈ B.lines, l.line.account = c → l.doc = none) :
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@@ -209,17 +248,16 @@ inductive Step : Books → Books → Prop
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account: no command adds an untagged control line. -/
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theorem Step.document_unattached (B : Books) (e : List TLine) (h : Tagged B.control e)
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(a : Nat) (ha : a ∈ B.control) : unattached a (B.lines ++ e) = unattached a B.lines := by
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rw [unattached_append]
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suffices unattached a e = 0 by omega
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induction e with
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| nil => rfl
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| cons l ls ih =>
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simp only [unattached]
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rw [ih (fun m hm => h m (List.mem_cons_of_mem _ hm))]
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by_cases hn : l.doc = none
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· have hacc : l.line.account ≠ a := fun e => h l (List.mem_cons_self ..) (e ▸ ha) hn
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simp [hn, onAcct, hacc]
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· simp [hn]
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rw [unattached_append, unattached_zero_of_tagged h ha]; omega
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/-- **A write-off never moves what is unattached**: its control line carries
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the document (a `Step.document` in shape), and its expense line is off the
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control accounts, so no control account gains an untagged line (B-41). -/
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theorem Step.writeOff_unattached (B : Books) (control expense d D : Nat) (amount : Int)
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(h : Tagged B.control (writeOffLines control expense d D amount)) (a : Nat)
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(ha : a ∈ B.control) :
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unattached a (B.lines ++ writeOffLines control expense d D amount) = unattached a B.lines := by
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rw [unattached_append, unattached_zero_of_tagged h ha]; omega
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/-- **A settlement is a document step**: its entry's every control line
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carries its document (a payment or a discount), so the books' rules for
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@@ -287,6 +325,11 @@ theorem Reachable.tagged {B : Books} (r : Reachable B) : Tagged B.control B.line
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· exact ih l hl hc
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· obtain ⟨m, hm, rfl⟩ := List.mem_map.1 hl
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exact ih m (he m hm) (by simpa [mirror, Line.reverse] using hc)
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| writeOff control expense d D amount hc hne h hb =>
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intro l hl hc'
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rcases List.mem_append.1 hl with hl | hl
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· exact ih l hl hc'
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· exact h l hl hc'
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| assign c h =>
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intro l hl hc
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rcases List.mem_cons.1 hc with hc | hc
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@@ -330,4 +373,25 @@ theorem Reachable.control_is_documents {B : Books} (r : Reachable B) (a : Nat)
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gl a (through D B.lines) = sumOver (fun d => docSum a d (through D B.lines)) ds := by
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rw [control_agrees_through a ds hd B.lines hc D, r.unattached_zero a ha D]; omega
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/-! ## Writing off a bad debt (B-41, plan P4b S7) -/
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/-- What a write-off of `amount` does to the document's own sum through
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`D`: the control line it posts there is a credit tagged with the document,
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and the expense line carries none and is on another account. -/
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theorem docSum_writeOffLines (control expense d D : Nat) (amount : Int) :
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docSum control d (through D (writeOffLines control expense d D amount)) = -amount := by
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simp [writeOffLines, through, docSum, onAcct, Line.signed]
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/-- **A write-off of at most what is owed leaves nothing owed below zero**
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(B-41 INVARIANT 1, over the date-sum `docSum … through D`): the credit it
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posts on the control line is the amount, so what the document owes through
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the write-off's day is what it owed less the amount, and that is never
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below zero. Reversing the write-off adds the amount back
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(`reverse_twice`), which is the same-year recovery (D-49). -/
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theorem writeOff_within_bounds (B : Books) (control expense d D : Nat) (amount : Int)
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(h : amount ≤ docSum control d (through D B.lines)) :
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0 ≤ docSum control d (through D (B.lines ++ writeOffLines control expense d D amount)) := by
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rw [through_append, docSum_append, docSum_writeOffLines]
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omega
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end Wanderbooks.Documents
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