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

crates/ledger-import/src/lib.rs

@@ -17,5 +17,5 @@ pub mod xlsx;
 pub use bank_csv::{BankTransaction, parse_bank_csv};
 pub use chart_csv::{ChartRow, parse_chart_csv};
 pub use iif::{IifEntry, journal_to_iif};
-pub use pdf::{PdfError, balance_sheet_pdf, profit_and_loss_pdf};
+pub use pdf::{PdfError, balance_sheet_pdf, cash_flow_pdf, profit_and_loss_pdf};
 pub use xlsx::{XlsxReport, report_to_xlsx};

crates/ledger-import/src/pdf.rs

@@ -3,6 +3,7 @@
 //! Simple, correct, readable — not pretty. Uses printpdf (MIT) with built-in
 //! Helvetica. Amounts are exact decimals rendered as strings; no floats.
 
+use ledger_core::reports::CashFlowStatement;
 use ledger_core::{AccountType, Ledger};
 use printpdf::{
     BuiltinFont, Color, Mm, Op, PdfDocument, PdfFontHandle, PdfPage, PdfSaveOptions, Point, Pt,
@@ -203,3 +204,59 @@ pub fn balance_sheet_pdf(ledger: &Ledger, as_of: &str) -> Result<Vec<u8>, PdfErr
     let ops = text_ops("Balance Sheet", &format!("As of {}", as_of), &rows, &totals);
     save_pdf("Balance Sheet", ops)
 }
+
+/// Render a cash flow statement PDF (indirect method): operating (net
+/// income, depreciation add-back, working-capital changes), investing, and
+/// financing sections, then the net change reconciled to beginning and
+/// ending cash. Takes the computed statement, so the period and cash
+/// accounts are whatever the caller chose.
+pub fn cash_flow_pdf(cf: &CashFlowStatement) -> Result<Vec<u8>, PdfError> {
+    let line = |l: &ledger_core::reports::CashFlowLine| (format!("  {}", l.label), money(l.amount));
+    let mut rows = vec![("OPERATING ACTIVITIES".to_string(), "".to_string())];
+    rows.push(("  Net income".to_string(), money(cf.net_income)));
+    if !cf.depreciation.is_zero() {
+        rows.push((
+            "  Depreciation (non-cash)".to_string(),
+            money(cf.depreciation),
+        ));
+    }
+    rows.extend(cf.working_capital.iter().map(line));
+    rows.push((
+        "Net cash from operating activities".to_string(),
+        money(cf.cash_from_operations),
+    ));
+    rows.push(("".to_string(), "".to_string()));
+    rows.push(("INVESTING ACTIVITIES".to_string(), "".to_string()));
+    rows.extend(cf.investing.iter().map(line));
+    rows.push((
+        "Net cash from investing activities".to_string(),
+        money(cf.cash_from_investing),
+    ));
+    rows.push(("".to_string(), "".to_string()));
+    rows.push(("FINANCING ACTIVITIES".to_string(), "".to_string()));
+    rows.extend(cf.financing.iter().map(line));
+    rows.push((
+        "Net cash from financing activities".to_string(),
+        money(cf.cash_from_financing),
+    ));
+
+    let totals = vec![
+        (
+            "Net change in cash".to_string(),
+            money(cf.net_change_in_cash),
+        ),
+        (
+            "Cash at beginning of period".to_string(),
+            money(cf.cash_beginning),
+        ),
+        ("Cash at end of period".to_string(), money(cf.cash_ending)),
+    ];
+
+    let ops = text_ops(
+        "Statement of Cash Flows",
+        &format!("{} to {}", cf.start, cf.end),
+        &rows,
+        &totals,
+    );
+    save_pdf("Statement of Cash Flows", ops)
+}

crates/ledger-mcp/src/server.rs

@@ -256,6 +256,53 @@ fn preview_receipts(store: &Store, entry_id: u64) -> Result<Vec<PreviewReceipt>,
         .collect())
 }
 
+/// Build the cash flow statement from account codes, as the exports need it:
+/// `start` defaults to the beginning of time, `end` to today, and at least
+/// one cash account is required (the statement reconciles to them).
+fn cash_flow_statement(
+    ledger: &Ledger,
+    start: Option<&str>,
+    end: Option<&str>,
+    cash_codes: &[String],
+    financing_codes: &[String],
+) -> Result<ledger_core::reports::CashFlowStatement, String> {
+    let resolve = |codes: &[String], what: &str| -> Result<Vec<AccountId>, String> {
+        codes
+            .iter()
+            .map(|code| {
+                ledger
+                    .chart()
+                    .find_by_code(code)
+                    .map(|a| a.id)
+                    .ok_or_else(|| format!("unknown {what} account code: {code}"))
+            })
+            .collect()
+    };
+    let cash_accounts = resolve(cash_codes, "cash")?;
+    if cash_accounts.is_empty() {
+        return Err("cash_accounts is required for the cash flow statement".to_string());
+    }
+    let financing_accounts = resolve(financing_codes, "financing")?;
+    let start = match start {
+        Some(s) => parse_date(s)?,
+        None => NaiveDate::from_ymd_opt(1, 1, 1).unwrap(),
+    };
+    let end = match end {
+        Some(s) => parse_date(s)?,
+        None => chrono::Utc::now().date_naive(),
+    };
+    ledger_core::cash_flow(
+        ledger,
+        &ledger_core::CashFlowParams {
+            start,
+            end,
+            cash_accounts,
+            financing_accounts,
+        },
+    )
+    .map_err(|e| e.to_string())
+}
+
 /// Net movement of one account over entries on or before `through`, in the
 /// account's normal side.
 fn movement_through(ledger: &Ledger, account: AccountId, through: NaiveDate) -> Decimal {
@@ -1331,15 +1378,15 @@ impl BooksServer {
 
     #[tool(
         name = "books.export",
-        description = "Export a report. Formats: csv, json, xlsx (base64), iif (journal only, for QuickBooks Desktop). Reports: journal, trial_balance, profit_and_loss, balance_sheet, cash_flow.",
+        description = "Export a report. Formats: csv, json, xlsx (base64), pdf (base64; profit_and_loss, balance_sheet, cash_flow), iif (journal only, for QuickBooks Desktop). Reports: journal, trial_balance, profit_and_loss, balance_sheet, cash_flow. cash_flow needs cash_accounts.",
         annotations(read_only_hint = true)
     )]
     async fn export(&self, params: Parameters<ExportParams>) -> Result<Json<ExportOut>, String> {
         let p = params.0;
         let format = p.format.to_lowercase();
-        if !["csv", "json", "xlsx", "iif"].contains(&format.as_str()) {
+        if !["csv", "json", "xlsx", "pdf", "iif"].contains(&format.as_str()) {
             return Err(format!(
-                "bad format {:?}: expected \"csv\", \"json\", \"xlsx\", or \"iif\"",
+                "bad format {:?}: expected \"csv\", \"json\", \"xlsx\", \"pdf\", or \"iif\"",
                 p.format
             ));
         }
@@ -1347,8 +1394,12 @@ impl BooksServer {
         if format == "iif" && report != "journal" {
             return Err("iif format is only valid for the journal report".to_string());
         }
-        if format == "xlsx" {
+        if format == "xlsx" || format == "pdf" {
-            let bytes = self.export_xlsx(&report, &p)?;
+            let bytes = if format == "xlsx" {
+                self.export_xlsx(&report, &p)?
+            } else {
+                self.export_pdf(&report, &p)?
+            };
             return Ok(Json(ExportOut {
                 format,
                 report,
@@ -1427,40 +1478,13 @@ impl BooksServer {
                     as_of.to_string(),
                 )
             }
-            "cash_flow" => {
+            "cash_flow" => Owned::Cf(cash_flow_statement(
-                let mut cash_accounts = Vec::new();
+                ledger,
-                for code in &p.cash_accounts {
+                p.start.as_deref(),
-                    let id = ledger
+                p.end.as_deref(),
-                        .chart()
+                &p.cash_accounts,
-                        .find_by_code(code)
+                &p.financing_accounts,
-                        .map(|a| a.id)
+            )?),
-                        .ok_or_else(|| format!("unknown cash account code: {code}"))?;
-                    cash_accounts.push(id);
-                }
-                if cash_accounts.is_empty() {
-                    return Err("cash_accounts is required for cash_flow".to_string());
-                }
-                let start = match &p.start {
-                    Some(s) => parse_date(s)?,
-                    None => NaiveDate::from_ymd_opt(1, 1, 1).unwrap(),
-                };
-                let end = match &p.end {
-                    Some(s) => parse_date(s)?,
-                    None => chrono::Utc::now().date_naive(),
-                };
-                Owned::Cf(
-                    ledger_core::cash_flow(
-                        ledger,
-                        &ledger_core::CashFlowParams {
-                            start,
-                            end,
-                            cash_accounts,
-                            financing_accounts: vec![],
-                        },
-                    )
-                    .map_err(|e| e.to_string())?,
-                )
-            }
             _ => {
                 return Err(format!(
                     "bad report {report:?} for xlsx: expected trial_balance, profit_and_loss, balance_sheet, or cash_flow"
@@ -1476,6 +1500,36 @@ impl BooksServer {
         report_to_xlsx(&xlsx_report).map_err(|e| e.to_string())
     }
 
+    /// Render a financial statement to PDF bytes via ledger-import.
+    fn export_pdf(&self, report: &str, p: &ExportParams) -> Result<Vec<u8>, String> {
+        let store = self.lock()?;
+        let ledger = store.ledger();
+        let today = || chrono::Utc::now().date_naive().to_string();
+        match report {
+            "profit_and_loss" => ledger_import::profit_and_loss_pdf(
+                ledger,
+                p.start.as_deref().unwrap_or("0001-01-01"),
+                &p.end.clone().unwrap_or_else(today),
+            ),
+            "balance_sheet" => {
+                ledger_import::balance_sheet_pdf(ledger, &p.as_of.clone().unwrap_or_else(today))
+            }
+            "cash_flow" => ledger_import::cash_flow_pdf(&cash_flow_statement(
+                ledger,
+                p.start.as_deref(),
+                p.end.as_deref(),
+                &p.cash_accounts,
+                &p.financing_accounts,
+            )?),
+            _ => {
+                return Err(format!(
+                    "bad report {report:?} for pdf: expected profit_and_loss, balance_sheet, or cash_flow"
+                ));
+            }
+        }
+        .map_err(|e| e.to_string())
+    }
+
     /// Render the journal as IIF text via ledger-import.
     fn export_iif(&self) -> Result<String, String> {
         use ledger_import::{IifEntry, journal_to_iif};
@@ -2480,7 +2534,7 @@ impl BooksServer {
 
     #[tool(
         name = "books.export_cpa_package",
-        description = "Build the CPA handoff package as a zip (base64): trial-balance.xlsx, general-ledger.xlsx (every posted line), profit-and-loss.pdf, balance-sheet.pdf. The as_of date defaults to today; the P&L covers the fiscal year to date.",
+        description = "Build the CPA handoff package as a zip (base64): trial-balance.xlsx, general-ledger.xlsx (every posted line), profit-and-loss.pdf, balance-sheet.pdf, cash-flow.pdf. cash_accounts (e.g. [\"1000\"]) is required: the cash flow statement reconciles to them. The as_of date defaults to today; the P&L and cash flow cover the fiscal year to date.",
         annotations(read_only_hint = true)
     )]
     async fn export_cpa_package(
@@ -2515,6 +2569,16 @@ impl BooksServer {
         // 4. Balance sheet PDF.
         let bs_pdf = ledger_import::balance_sheet_pdf(ledger, &as_of.to_string())
             .map_err(|e| e.to_string())?;
+
+        // 5. Cash flow PDF (fiscal year to date, like the P&L).
+        let cf = cash_flow_statement(
+            ledger,
+            Some(&fy_start.to_string()),
+            Some(&as_of.to_string()),
+            &p.cash_accounts,
+            &p.financing_accounts,
+        )?;
+        let cf_pdf = ledger_import::cash_flow_pdf(&cf).map_err(|e| e.to_string())?;
         drop(store);
 
         // Zip it.
@@ -2527,6 +2591,7 @@ impl BooksServer {
                 ("general-ledger.xlsx", gl_xlsx.as_slice()),
                 ("profit-and-loss.pdf", pnl_pdf.as_slice()),
                 ("balance-sheet.pdf", bs_pdf.as_slice()),
+                ("cash-flow.pdf", cf_pdf.as_slice()),
             ] {
                 zip.start_file(name, opts).map_err(|e| e.to_string())?;
                 use std::io::Write;

crates/ledger-mcp/src/types.rs

@@ -757,8 +757,9 @@ pub struct DigestOut {
 /// Parameters for `books.export`.
 #[derive(Debug, Deserialize, JsonSchema)]
 pub struct ExportParams {
-    /// "csv", "json", "xlsx", or "iif". XLSX is base64-encoded; IIF is only
+    /// "csv", "json", "xlsx", "pdf", or "iif". XLSX and PDF are
-    /// valid with report "journal".
+    /// base64-encoded; PDF covers profit_and_loss, balance_sheet, and
+    /// cash_flow; IIF is only valid with report "journal".
     pub format: String,
     /// "journal", "trial_balance", "profit_and_loss", "balance_sheet", or
     /// "cash_flow".
@@ -772,6 +773,10 @@ pub struct ExportParams {
     /// Cash account codes for cash_flow (required for that report).
     #[serde(default)]
     pub cash_accounts: Vec<String>,
+    /// Liability account codes treated as financing (debt) for cash_flow.
+    /// Defaults to empty: liabilities are operating working capital.
+    #[serde(default)]
+    pub financing_accounts: Vec<String>,
 }
 
 /// Result of `books.export`.
@@ -782,9 +787,9 @@ pub struct ExportOut {
     /// The requested report.
     pub report: String,
     /// The exported content. Base64-encoded when `content_encoding` is
-    /// "base64" (XLSX); otherwise raw text.
+    /// "base64" (XLSX, PDF); otherwise raw text.
     pub content: String,
-    /// "base64" for XLSX, otherwise absent.
+    /// "base64" for XLSX and PDF, otherwise absent.
     #[serde(skip_serializing_if = "Option::is_none")]
     pub content_encoding: Option<String>,
 }
@@ -1447,6 +1452,14 @@ pub struct ProfitAndLossByClassOut {
 pub struct ExportCpaPackageParams {
     /// As-of date, YYYY-MM-DD. Defaults to today.
     pub as_of: Option<String>,
+    /// Cash account codes the cash flow statement reconciles to (required),
+    /// e.g. `["1000"]`.
+    #[serde(default)]
+    pub cash_accounts: Vec<String>,
+    /// Liability account codes treated as financing (debt). Defaults to
+    /// empty: liabilities are operating working capital.
+    #[serde(default)]
+    pub financing_accounts: Vec<String>,
 }
 
 /// Output of `books.export_cpa_package`.

crates/ledger-mcp/tests/mcp_stdio.rs

@@ -776,3 +776,105 @@ fn mcp_import_export_over_stdio() {
     assert_eq!(xlsx["content_encoding"], "base64");
     assert!(xlsx["content"].as_str().unwrap().starts_with("UEs"));
 }
+
+#[test]
+fn mcp_statement_pdfs_and_cpa_package_over_stdio() {
+    use base64::Engine;
+    let b64 = base64::engine::general_purpose::STANDARD;
+    let dir = test_dir("statement-pdfs");
+    let mut mcp = Mcp::spawn(&dir);
+    mcp.request(
+        "initialize",
+        json!({
+            "protocolVersion": "2025-06-18",
+            "capabilities": {},
+            "clientInfo": {"name": "smoke-test", "version": "0.1.0"},
+        }),
+    );
+    mcp.notify("notifications/initialized");
+    mcp.call(
+        "books.import_chart_csv",
+        json!({"csv_text": "code,name,type,parent_code\n1000,Cash,asset,\n3000,Owner Capital,equity,\n6000,Software,expense,\n"}),
+    );
+    for (desc, debit, credit, amount) in [
+        ("Owner contribution", "1000", "3000", "1000.00"),
+        ("Domain", "6000", "1000", "12.00"),
+    ] {
+        let e = mcp.call(
+            "books.draft_entry",
+            json!({"date": "2026-10-05", "description": desc}),
+        );
+        let id = e["entry_id"].as_u64().unwrap();
+        mcp.call(
+            "books.add_line",
+            json!({"entry_id": id, "account": debit, "side": "debit", "amount": amount}),
+        );
+        mcp.call(
+            "books.add_line",
+            json!({"entry_id": id, "account": credit, "side": "credit", "amount": amount}),
+        );
+        mcp.call(
+            "books.attach_receipt",
+            json!({"entry_id": id, "file_name": "r.pdf", "mime_type": "application/pdf",
+                   "content_base64": base64_like(desc.as_bytes())}),
+        );
+        mcp.call(
+            "books.post_entry",
+            json!({"entry_id": id, "confirmed": true}),
+        );
+    }
+
+    // All three statements export as PDF.
+    for (report, extra) in [
+        ("profit_and_loss", json!({})),
+        ("balance_sheet", json!({})),
+        ("cash_flow", json!({"cash_accounts": ["1000"]})),
+    ] {
+        let mut args = json!({"format": "pdf", "report": report});
+        args.as_object_mut()
+            .unwrap()
+            .extend(extra.as_object().unwrap().clone());
+        let out = mcp.call("books.export", args);
+        assert_eq!(out["content_encoding"], "base64");
+        let bytes = b64.decode(out["content"].as_str().unwrap()).unwrap();
+        assert!(bytes.starts_with(b"%PDF"), "{report} is not a PDF");
+    }
+    // The cash flow statement reconciles to named cash accounts: required.
+    let err = mcp.call_err(
+        "books.export",
+        json!({"format": "pdf", "report": "cash_flow"}),
+    );
+    assert!(err.contains("cash_accounts"), "{err}");
+    let err = mcp.call_err(
+        "books.export",
+        json!({"format": "pdf", "report": "trial_balance"}),
+    );
+    assert!(err.contains("for pdf"), "{err}");
+
+    // The CPA package carries all three statements.
+    let err = mcp.call_err("books.export_cpa_package", json!({"as_of": "2026-10-31"}));
+    assert!(err.contains("cash_accounts"), "{err}");
+    let pkg = mcp.call(
+        "books.export_cpa_package",
+        json!({"as_of": "2026-10-31", "cash_accounts": ["1000"]}),
+    );
+    let zip_bytes = b64.decode(pkg["content_base64"].as_str().unwrap()).unwrap();
+    let mut zip = zip::ZipArchive::new(std::io::Cursor::new(zip_bytes)).unwrap();
+    let mut names: Vec<String> = (0..zip.len())
+        .map(|i| zip.by_index(i).unwrap().name().unwrap().to_string())
+        .collect();
+    names.sort();
+    assert_eq!(
+        names,
+        [
+            "balance-sheet.pdf",
+            "cash-flow.pdf",
+            "general-ledger.xlsx",
+            "profit-and-loss.pdf",
+            "trial-balance.xlsx"
+        ]
+    );
+    let mut cf = Vec::new();
+    std::io::Read::read_to_end(&mut zip.by_name("cash-flow.pdf").unwrap(), &mut cf).unwrap();
+    assert!(cf.starts_with(b"%PDF"));
+}

docs/mcp-interface.md

@@ -177,10 +177,12 @@ posting.
 
 ## Tools — export
 
-- `books.export { format: "csv" | "json" | "xlsx" | "iif", report: "journal" |
+- `books.export { format: "csv" | "json" | "xlsx" | "pdf" | "iif", report:
-  "trial_balance" | "profit_and_loss" | "balance_sheet" | "cash_flow" }` →
+  "journal" | "trial_balance" | "profit_and_loss" | "balance_sheet" |
-  `{ content, content_encoding? }`. CPA-ready output. `xlsx` is base64-encoded;
+  "cash_flow", start?, end?, as_of?, cash_accounts?, financing_accounts? }` →
-  `iif` is journal-only (QuickBooks Desktop). Cash flow needs `cash_accounts`.
+  `{ content, content_encoding? }`. CPA-ready output. `xlsx` and `pdf` are
+  base64-encoded; `pdf` covers the three financial statements; `iif` is
+  journal-only (QuickBooks Desktop). Cash flow needs `cash_accounts`.
 
 ## Tools — import
 
@@ -318,9 +320,11 @@ entries.
 
 ## Tools — CPA handoff
 
-- `books.export_cpa_package { as_of? }` → `{ file_name, content_base64 }`.
+- `books.export_cpa_package { as_of?, cash_accounts, financing_accounts? }`
-  A zip with `trial-balance.xlsx`, `general-ledger.xlsx` (every posted
+  → `{ file_name, content_base64 }`. A zip with `trial-balance.xlsx`,
-  line: date, entry, description, account, class, debit, credit),
+  `general-ledger.xlsx` (every posted line: date, entry, description,
-  `profit-and-loss.pdf` (fiscal year to date, per-account detail), and
+  account, class, debit, credit), `profit-and-loss.pdf` (fiscal year to
-  `balance-sheet.pdf` (per-account detail). What the CPA needs; they never
+  date, per-account detail), `balance-sheet.pdf` (per-account detail), and
+  `cash-flow.pdf` (fiscal year to date, indirect method, reconciled to
+  `cash_accounts`). What the CPA needs; they never
   log into the system.

plan/STATUS.md

@@ -161,3 +161,12 @@ interface is MCP, not a cloned GUI. The first storage + MCP slice is done
   closes a silent path for moving a receipt off a posted entry; disposals
   check their receipt ids before posting. Schema v5. First real use: swapping
   the migrated Wanderland Labs `.eml` receipts for their PDF renders.
+- 2026-10-11: The cash flow statement is a first-class output everywhere the
+  other two statements are: `cash_flow_pdf` in ledger-import, a `pdf`
+  format on `books.export` (P&L, balance sheet, cash flow), and
+  `cash-flow.pdf` in the CPA package, which now requires `cash_accounts`
+  (the statement reconciles to them). Known gaps, next: the P&L and balance
+  sheet PDF/XLSX ignore start/end/as_of (all-time balances under the
+  requested label; core needs period-scoped statements); P&L and balance
+  sheet XLSX are totals-only; PDF amounts don't align (padding in a
+  proportional font), no company name, negatives as "-x".