feat: real dates and per-account detail in every statement export

Every statement export rendered life-of-ledger totals under whatever date range or as-of label was asked for, and the P&L and balance sheet XLSX were totals-only. Now: - books.profit_and_loss / books.balance_sheet and the csv, json, xlsx, pdf exports and CPA package all use core's profit_and_loss_for_period and balance_sheet_as_of, with a line per account. The tools keep their totals and add revenue/expense/asset/liability/equity account lines. An omitted start is the first posted entry, never "0001-01-01". - ledger-import::report lays a statement out once (section, line, subtotal, total) for every renderer, with one exact amount formatter: thousands separators, negatives in parentheses, no floats. XLSX keeps numeric cells with an accounting number format, named sheets, company header, totals with borders; the trial balance gains its totals row. - ledger-mcp reads wanderbooks.toml (next to --data-dir, or --books-toml): company name for headers, fiscal_year_start for the CPA package's fiscal year to date (end derived; Feb 29 rejected), and [books] receipt_threshold, which the server had been ignoring. config.json's receipt_policy still wins when set. New dependency: toml 1.x (already in the lockfile via another crate). - Store::journal_seq(); every report notes the journal seq it reflects. Tests: company.rs unit tests (fiscal years incl. a July start, scaffold parsing, bad settings); report.rs formatting tests; an MCP stdio test with --books-toml (threshold 5.00 enforced, February-only P&L with account lines, start defaults to the first entry, as-of balance sheet). Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
2026-10-11 19:11:36 -07:00
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commit b5af21bb0e
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+//! The presentation model every statement renderer (XLSX, PDF) draws from.
+//!
+//! Core computes the statements; this module lays them out as rows —
+//! sections, account lines, subtotals, totals — once, so the formats can't
+//! drift apart. Amounts stay exact `Decimal`s here; [`format_amount`] is the
+//! one place they become text ("1,234.56", "(207.68)").
+
+use chrono::NaiveDate;
+use ledger_core::reports::{
+    BalanceSheetStatement, CashFlowLine, CashFlowStatement, ProfitAndLossStatement, StatementLine,
+};
+use rust_decimal::Decimal;
+use serde::Serialize;
+
+/// Who the report is for and exactly what it was prepared from.
+#[derive(Clone, Debug, Serialize)]
+pub struct ReportMeta {
+    /// Company name for the header, e.g. "Wanderland Labs LLC".
+    pub company: String,
+    /// Sequence number of the last journal line the report reflects.
+    pub journal_seq: u64,
+}
+
+/// What a row is, which decides how renderers style it.
+#[derive(Clone, Copy, Debug, PartialEq, Eq, Serialize)]
+#[serde(rename_all = "snake_case")]
+pub enum RowKind {
+    /// A section heading ("Revenue"); no amount.
+    Section,
+    /// One account or one cash-flow line, indented under its section.
+    Line,
+    /// A section total ("Total revenue").
+    Subtotal,
+    /// A statement total ("Net income").
+    Total,
+    /// Vertical space between sections.
+    Spacer,
+}
+
+/// One row of a statement.
+#[derive(Clone, Debug, Serialize)]
+pub struct Row {
+    /// Row kind.
+    pub kind: RowKind,
+    /// Label text.
+    pub label: String,
+    /// Amount, when the row has one.
+    pub amount: Option<Decimal>,
+}
+
+/// A laid-out financial statement.
+#[derive(Clone, Debug, Serialize)]
+pub struct Statement {
+    /// "Profit and Loss", "Balance Sheet", "Statement of Cash Flows".
+    pub title: String,
+    /// "October 4 – October 11, 2026" or "As of October 11, 2026".
+    pub period: String,
+    /// The rows, top to bottom.
+    pub rows: Vec<Row>,
+}
+
+fn row(kind: RowKind, label: impl Into<String>, amount: Option<Decimal>) -> Row {
+    Row {
+        kind,
+        label: label.into(),
+        amount,
+    }
+}
+
+fn section(label: &str) -> Row {
+    row(RowKind::Section, label, None)
+}
+
+fn spacer() -> Row {
+    row(RowKind::Spacer, "", None)
+}
+
+fn account_lines(lines: &[StatementLine]) -> impl Iterator<Item = Row> + '_ {
+    lines.iter().map(|l| {
+        row(
+            RowKind::Line,
+            format!("{} {}", l.code, l.name),
+            Some(l.amount),
+        )
+    })
+}
+
+fn flow_lines(lines: &[CashFlowLine]) -> impl Iterator<Item = Row> + '_ {
+    lines
+        .iter()
+        .map(|l| row(RowKind::Line, l.label.clone(), Some(l.amount)))
+}
+
+/// Lay out a profit and loss statement.
+pub fn profit_and_loss(pl: &ProfitAndLossStatement) -> Statement {
+    let mut rows = vec![section("Revenue")];
+    rows.extend(account_lines(&pl.revenue));
+    rows.push(row(
+        RowKind::Subtotal,
+        "Total revenue",
+        Some(pl.total_revenue),
+    ));
+    rows.push(spacer());
+    rows.push(section("Expenses"));
+    rows.extend(account_lines(&pl.expenses));
+    rows.push(row(
+        RowKind::Subtotal,
+        "Total expenses",
+        Some(pl.total_expenses),
+    ));
+    rows.push(spacer());
+    rows.push(row(RowKind::Total, "Net income", Some(pl.net_income())));
+    Statement {
+        title: "Profit and Loss".to_string(),
+        period: period_label(pl.start, pl.end),
+        rows,
+    }
+}
+
+/// Lay out a balance sheet.
+pub fn balance_sheet(bs: &BalanceSheetStatement) -> Statement {
+    let mut rows = vec![section("Assets")];
+    rows.extend(account_lines(&bs.assets));
+    rows.push(row(
+        RowKind::Subtotal,
+        "Total assets",
+        Some(bs.total_assets),
+    ));
+    rows.push(spacer());
+    rows.push(section("Liabilities"));
+    rows.extend(account_lines(&bs.liabilities));
+    rows.push(row(
+        RowKind::Subtotal,
+        "Total liabilities",
+        Some(bs.total_liabilities),
+    ));
+    rows.push(spacer());
+    rows.push(section("Equity"));
+    rows.extend(account_lines(&bs.equity));
+    rows.push(row(
+        RowKind::Line,
+        "Current earnings",
+        Some(bs.current_earnings),
+    ));
+    rows.push(row(
+        RowKind::Subtotal,
+        "Total equity",
+        Some(bs.total_equity),
+    ));
+    rows.push(spacer());
+    rows.push(row(
+        RowKind::Total,
+        "Total liabilities and equity",
+        Some(bs.total_liabilities + bs.total_equity),
+    ));
+    Statement {
+        title: "Balance Sheet".to_string(),
+        period: format!("As of {}", long_date(bs.as_of)),
+        rows,
+    }
+}
+
+/// Lay out a cash flow statement (indirect method).
+pub fn cash_flow(cf: &CashFlowStatement) -> Statement {
+    let mut rows = vec![section("Operating activities")];
+    rows.push(row(RowKind::Line, "Net income", Some(cf.net_income)));
+    if !cf.depreciation.is_zero() {
+        rows.push(row(
+            RowKind::Line,
+            "Depreciation (non-cash)",
+            Some(cf.depreciation),
+        ));
+    }
+    rows.extend(flow_lines(&cf.working_capital));
+    rows.push(row(
+        RowKind::Subtotal,
+        "Net cash from operating activities",
+        Some(cf.cash_from_operations),
+    ));
+    rows.push(spacer());
+    rows.push(section("Investing activities"));
+    rows.extend(flow_lines(&cf.investing));
+    rows.push(row(
+        RowKind::Subtotal,
+        "Net cash from investing activities",
+        Some(cf.cash_from_investing),
+    ));
+    rows.push(spacer());
+    rows.push(section("Financing activities"));
+    rows.extend(flow_lines(&cf.financing));
+    rows.push(row(
+        RowKind::Subtotal,
+        "Net cash from financing activities",
+        Some(cf.cash_from_financing),
+    ));
+    rows.push(spacer());
+    rows.push(row(
+        RowKind::Total,
+        "Net change in cash",
+        Some(cf.net_change_in_cash),
+    ));
+    rows.push(row(
+        RowKind::Line,
+        "Cash at beginning of period",
+        Some(cf.cash_beginning),
+    ));
+    rows.push(row(
+        RowKind::Total,
+        "Cash at end of period",
+        Some(cf.cash_ending),
+    ));
+    Statement {
+        title: "Statement of Cash Flows".to_string(),
+        period: period_label(cf.start, cf.end),
+        rows,
+    }
+}
+
+/// "October 11, 2026".
+pub fn long_date(d: NaiveDate) -> String {
+    d.format("%B %-d, %Y").to_string()
+}
+
+/// "October 4 – October 11, 2026", or with both years when they differ.
+pub fn period_label(start: NaiveDate, end: NaiveDate) -> String {
+    use chrono::Datelike;
+    if start.year() == end.year() {
+        format!("{} – {}", start.format("%B %-d"), long_date(end))
+    } else {
+        format!("{} – {}", long_date(start), long_date(end))
+    }
+}
+
+/// Exact accounting format: thousands separators, two decimals, negatives
+/// in parentheses. "1,234.56", "(207.68)", "0.00". Never a float.
+pub fn format_amount(d: Decimal) -> String {
+    let negative = d.is_sign_negative() && !d.is_zero();
+    let fixed = format!("{:.2}", d.abs());
+    let (int, frac) = fixed.split_once('.').expect("two decimals");
+    let mut grouped = String::new();
+    for (i, c) in int.chars().enumerate() {
+        if i > 0 && (int.len() - i) % 3 == 0 {
+            grouped.push(',');
+        }
+        grouped.push(c);
+    }
+    if negative {
+        format!("({grouped}.{frac})")
+    } else {
+        format!("{grouped}.{frac}")
+    }
+}
+
+#[cfg(test)]
+mod tests {
+    use super::*;
+    use std::str::FromStr;
+
+    fn dec(s: &str) -> Decimal {
+        Decimal::from_str(s).unwrap()
+    }
+
+    #[test]
+    fn amounts_format_exactly() {
+        assert_eq!(format_amount(dec("0")), "0.00");
+        assert_eq!(format_amount(dec("-0")), "0.00");
+        assert_eq!(format_amount(dec("5.8")), "5.80");
+        assert_eq!(format_amount(dec("207.68")), "207.68");
+        assert_eq!(format_amount(dec("-207.68")), "(207.68)");
+        assert_eq!(format_amount(dec("1000")), "1,000.00");
+        assert_eq!(format_amount(dec("1234567.891")), "1,234,567.89");
+        assert_eq!(format_amount(dec("-100000")), "(100,000.00)");
+    }
+
+    #[test]
+    fn periods_read_like_english() {
+        let d = |y, m, dd| NaiveDate::from_ymd_opt(y, m, dd).unwrap();
+        assert_eq!(
+            period_label(d(2026, 10, 4), d(2026, 10, 11)),
+            "October 4 – October 11, 2026"
+        );
+        assert_eq!(
+            period_label(d(2026, 12, 1), d(2027, 1, 31)),
+            "December 1, 2026 – January 31, 2027"
+        );
+    }
+}