feat: cash flow statement PDF, pdf export format, cash flow in CPA package
The cash flow statement was computed and exportable as csv/json/xlsx but missing from every PDF path, so the CPA package carried two of the three financial statements. Now: - ledger-import: cash_flow_pdf renders the indirect-method statement (operating with net income, depreciation add-back, working-capital lines; investing; financing; net change reconciled to beginning and ending cash) from the computed CashFlowStatement, so the period and cash accounts are the caller's. - books.export gains format "pdf" for profit_and_loss, balance_sheet, and cash_flow (base64, like xlsx), plus financing_accounts for cash_flow. - books.export_cpa_package adds cash-flow.pdf (fiscal year to date, like the P&L) and requires cash_accounts: without them the statement has nothing to reconcile to. - One cash_flow_statement helper resolves codes and dates for xlsx, pdf, and the package. Test: MCP stdio test exports all three statement PDFs, checks the cash_accounts and bad-report refusals, and unzips the CPA package to find all five files. Known report gaps are logged in plan/STATUS.md. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
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@@ -161,3 +161,12 @@ interface is MCP, not a cloned GUI. The first storage + MCP slice is done
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closes a silent path for moving a receipt off a posted entry; disposals
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check their receipt ids before posting. Schema v5. First real use: swapping
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the migrated Wanderland Labs `.eml` receipts for their PDF renders.
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- 2026-10-11: The cash flow statement is a first-class output everywhere the
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other two statements are: `cash_flow_pdf` in ledger-import, a `pdf`
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format on `books.export` (P&L, balance sheet, cash flow), and
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`cash-flow.pdf` in the CPA package, which now requires `cash_accounts`
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(the statement reconciles to them). Known gaps, next: the P&L and balance
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sheet PDF/XLSX ignore start/end/as_of (all-time balances under the
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requested label; core needs period-scoped statements); P&L and balance
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sheet XLSX are totals-only; PDF amounts don't align (padding in a
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proportional font), no company name, negatives as "-x".
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