fix: period close sweeps only through the period end; partnerships close into members' capital
The close zeroed every revenue and expense account's all-time movement, so closing a period after later entries were posted swept those too: close January in March and February's and March's income landed in January's closing entry. The preview had the same bug and never showed where the net went. Now: - close_period_to(id, to) zeroes balances as of the period end; entries dated later stay open for their own period. Periods must close in order (LedgerError::CloseOutOfOrder): a later close has already swept the earlier period. - CloseTo::Members: for a partnership (multi-member LLC) the net goes to each member's capital account by share, to the cent, the last member absorbing rounding, which is what K-1 capital accounts track. CloseTo::RetainedEarnings (3999) stays the default; close_period is shorthand for it. books.close_period picks Members when wanderbooks.toml lists members. - The journal records the close target; replay re-derives the closing entry and now compares every line with the journal, not just the id, so a change to closing math can never silently rewrite history. - The tool's preview is the real close run on a clone of the ledger (Ledger now derives Clone), so preview and post can't disagree. - Members' equity: closing entries into a capital account are income, not contributions. Balance sheet for a partnership: capital accounts (with allocated earnings), then only unallocated earnings — "Undistributed earnings, prior years" if any, and this year's unclosed net income (loss). periods::allocate is shared by the close and the statement. Tests: January closed after February is posted sweeps exactly Dr 4000 2,500 / Cr 6100 800 / Cr 3999 1,700 (mutation-checked: the old code gives 3,500/120/800/2,580); out-of-order close refused; a partnership close splits 666.67 into 333.34/333.33 with no 3999, and the members' equity statement reads correctly before and after; store replay of a members close (reopen, rebuild, verify); partnership and corporate balance sheet layouts; stdio close preview equals the posted lines. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
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@@ -204,4 +204,14 @@ interface is MCP, not a cloned GUI. The first storage + MCP slice is done
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(loss), standard cash-flow wording) and an "Accrual basis · Prepared …"
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footer. "Today" is local time, not UTC (evening exports were dated
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tomorrow).
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- 2026-10-11: Period close fixed and made partnership-aware. The close swept
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every revenue/expense posting ever made, so a period closed after later
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entries existed swallowed them (closing January in March closed February
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and March too); it now zeroes balances as of the period end, refuses to
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close out of order, and its preview is the real close run on a copy of
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the ledger. A multi-member LLC closes into each member's capital account
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by share (CloseTo::Members), the partnership convention, so capital
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accounts carry allocated earnings; the members'-equity statement treats
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those closes as income, not contributions, and the balance sheet shows
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only unallocated earnings. Replay now checks closing lines, not just ids.
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