plan: D-37 schedules, D-38 odd cents everywhere alike, D-39 pushing the format upgrade

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj

plan/served.md

@@ -1318,6 +1318,9 @@ The owner decisions of 2026-10-16 (at the top of this document) replace the form
 | D-34 | bookspec (owner, 2026-10-20: "Let's add a P13 which is a bookspec project. This is a FORMALLY written accounting spec … properly sourced with actual references, it's thorough, it might even have its OWN formal validation. It includes symbolic specs as well as concrete examples. It's useful for ANY accounting engine testing." Then: "bookspec is a SPEC first, and then it can also include formal methods/validation/proofs as well as a test harness that could be run against an accounting engine that conforms to the interface.") | **P13 writes bookspec**, its own public project: first the specification (every rule stated normatively, sourced, with a symbolic form and concrete examples), then its formal validation (Lean model, consistency, the laws as theorems, every example derived), then a conformance harness for any engine implementing its interface. wanderbooks is the first engine tested; `docs/spec/rules.md` and the Lean theorems seed it; P3's regression tests are its first examples. |
 | D-35 | The cash flow statement (P3, defect 1; owner, 2026-10-20, asked three questions at once with the design's recommendation first, chose each recommendation) | **Expenses a member pays personally are noncash** (disclosed as noncash financing per ASC 230-10-50-3; only the reimbursement from the bank is cash). **The statement lays out by kind:** operating cash one row per kind ASC 230-10-45-25 requires, investing and financing as kinds too ("Contributions from members — Tobin Harlow"), each transaction listed under its kind; every transaction stays in `books.cash_flow` and the exports. **Equipment paid for later is investing where the books can tell:** a bill payment carries its bill's split (the equipment part investing), a card purchase follows the card's classification, and a sale on an IOU is flagged with a fix. |
 | D-36 | The QuickBooks file (IIF) in the CPA package (P3, defects 7 and 21; owner, 2026-10-20, after research: only QuickBooks Desktop reads IIF, QuickBooks Online imports CSV and Excel instead, and Desktop works in Windows code pages, its default IIF import turning anything past ASCII into "?") | **Kept, and written as plain ASCII:** a character it can't hold is transliterated ("René" → "Rene") and every changed name is listed in the export's warnings and the README; every other file in the package stays full Unicode. **CR LF line endings**, as Intuit's sample file. **The 1099 worksheet stops at the package's as-of date** like every other file in it. **Closing entries are left out of the IIF:** QuickBooks keeps no closing entries (it works out retained earnings itself; its "closing date" only locks a period), so imported closings would zero each closed period's profit; the package's K-1 worksheet and members' equity statement show the split by member. Whether the IIF holds every entry since the company began or only the fiscal year goes to the CPA before the 2027 package, with whether she uses QuickBooks Desktop at all. |
+| D-37 | Schedules (P3, defect 9; owner, 2026-10-20) | **New schedules spread by day** (D-11 confirmed: a 12-month policy from March 15 posts 13 entries, a small first and last month; existing schedules keep equal months). **An equal-months schedule must start on the 1st of a month**, for prepaid expenses and deferred revenue alike (asked "what would a CPA/CFO say?": revenue is never recognized before it is earned, ASC 606-10-25-23, so equal-month revenue must start on the 1st; prepaid expenses could take a full first month as an immaterial convention, but one rule for both is simpler and never early). |
+| D-38 | Odd cents everywhere alike (P3, defect 17; owner, 2026-10-20) | **The members' equity statement, the K-1 worksheet and the viewer split not-yet-closed earnings the same running way as the closes** (cumulative, largest remainder), so a member's capital on a given day never moves by a cent when its month is later closed. |
+| D-39 | Pushing the format upgrade (owner, 2026-10-20: "at first open, but not limited to 'once', I think we should push users harder into the format upgrade") | **After an update that needs a newer books format, the app asks for the go-ahead (after a verified backup) at every open until it is given**, the viewer shows a standing notice, and `books.start` puts the upgrade first among its next steps. Declining never stops the books opening on the old format; nothing is upgraded without the owner's yes. |
 
 ### 10.2 Deferred