docs(handbook): the invoices-and-bills procedure, whole (P4b S4.5)

Step 1 now covers the issue: preview first (nothing written, the DRAFT PDF,
an abandoned preview uses no number), confirm only after the human has
seen it, the filed issued copy that a later look never replaces,
quantities and prices, the PO, and the snapshot of the customer at issue.
Step 6 is the CPA's list: agings tied to 1200 and 2000, sequential numbers
with voids visible, bills on their real accounts with the vendor's number
and no duplicate, card payments identified for 1099-NEC, deposits as
liabilities, light governance by decision.

A {documents_v2} placeholder (handbook::section_with, the server's
documents_v2 feature test) says "your books have not declared documents_v2
yet" before the owner's upgrade and what is on after it; no other section
changes. Parity, testing (with the For-P12 paragraph) and mcp-interface
notes for S4.5.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01HS8WZziDnyxunC23MUxrLp

docs/mcp-interface.md

@@ -2254,7 +2254,14 @@ snapshots; see plan 8.2 S4.
   back as a handed file (`pdf`: run its download): re-created from the
   books as of the day, each standing payment on its own line with its
   date, method and reference, stamped PAID (with the day), PARTIALLY
-  PAID, PAST DUE or VOID (P4b S3); refused for a bill.
+  PAID, PAST DUE or VOID (P4b S3); refused for a bill. The page prints
+  the invoice's own number, terms (an early discount reads in them), the customer's PO,
+  each line's quantity beside its price, the customer as at issue
+  (contact, billing address, phone, email, a Ship-to block), the
+  company's email, website, ways to pay (a QR code for a method with a
+  link) and footer; it says "Re-created on" the `as_of` day, never the
+  day it was printed, and the filed issued copy is never replaced by it
+  (P4b S4.5).
 - `books.control_check { as_of? }` → `{ as_of, agrees, accounts: [{ role,
   code, name, balance, documents_total, unattached: [{ entry_id, line,
   date, amount }], difference, attention: [{ kind, id, status, total,

docs/parity.md

@@ -34,8 +34,8 @@ No other statuses.
 | Bank reconciliation (cleared flags + report) | Reconcile | done | — |
 | QuickBooks CSV import (bank txns, chart of accounts) | Banking → Upload | done | R-FUTURE-4 |
 | QuickBooks IIF + XLSX export | Export / reports | done | R-FUTURE-4 |
-| A/R invoices + payments + aging | Business → Invoices | done | R-FUTURE-5; since P4b S1 (D-45) a document's paid, outstanding and status are read from its tagged ledger lines, hand lines on the receivables account are refused, `books.void_document` and `books.control_check` tie the subledger to the control account (rules.md B-38); S2 `books.documents`/`books.document` and the viewer pages; S3 the invoice PDF; S4.1-S4.3 terms, numbers, line accounts, the issued PDF filed at issue (behind `documents_v2`, the owner's next upgrade); numbers, terms, line accounts, the party snapshots and the issued PDF filed with the invoice, through `books.create_invoice`'s preview and confirm (P4b S4.4) |
-| A/P bills + payments + aging | Business → Bills | done | R-FUTURE-5; the same S1 derivation and control guard on the payables account; S4.1-S4.3 the vendor's invoice number, terms, every line on its own account (behind `documents_v2`); the vendor's own invoice number (a duplicate refused), terms, line accounts and the vendor's invoice filed as the bill's evidence, through `books.create_bill`'s preview and confirm (P4b S4.4) |
+| A/R invoices + payments + aging | Business → Invoices | done | R-FUTURE-5; since P4b S1 (D-45) a document's paid, outstanding and status are read from its tagged ledger lines, hand lines on the receivables account are refused, `books.void_document` and `books.control_check` tie the subledger to the control account (rules.md B-38); S2 `books.documents`/`books.document` and the viewer pages; S3 the invoice PDF; S4.1-S4.3 terms, numbers, line accounts, the issued PDF filed at issue (behind `documents_v2`, the owner's next upgrade); numbers, terms, line accounts, the party snapshots and the issued PDF filed with the invoice, through `books.create_invoice`'s preview and confirm (P4b S4.4); S4.5 the issued PDF carries the number, terms, PO, quantity and price, the bill-to's contact block and ship-to, the ways to pay with QR codes, the memo and the footer, and the viewer shows the number, terms, bill-to and PO and saves the issued copy |
+| A/P bills + payments + aging | Business → Bills | done | R-FUTURE-5; the same S1 derivation and control guard on the payables account; S4.1-S4.3 the vendor's invoice number, terms, every line on its own account (behind `documents_v2`); the vendor's own invoice number (a duplicate refused), terms, line accounts and the vendor's invoice filed as the bill's evidence, through `books.create_bill`'s preview and confirm (P4b S4.4); S4.5 the viewer shows the vendor's number, the day received, terms and memo, and the handbook's procedure (numbers, terms, line accounts) |
 | Payroll runs (accounting only, no tax tables) + tax remittance | Payroll | done | — |
 | Tracking classes (divisional P&L) | Class tracking | done | invoice and bill lines take a class too (projects, rules.md B-37 item 8; QBO/Xero class or tracking per line) |
 | CPA handoff package (TB + GL xlsx, P&L + BS pdf, zip) | Reports → export | done | — |
@@ -127,6 +127,23 @@ the owner's full contact block (D-55: phone, contact person, billing and
 shipping addresses, billing email), which an invoice's bill-to copies at
 issue.
 
+### P4b S4.5: the issued PDF, the viewer and the handbook (2026-10-29)
+
+The A/R and A/P rows above gain their note rather than a new row: no
+parity item changed status, so the floor stands. The invoice a customer
+pays from now prints its number, both dates, the terms (an early
+discount reads in them), the customer's purchase order, each line's quantity beside its
+price, the customer as it was at issue (contact, billing address, phone,
+email and a Ship-to block), the company's email and website, the ways to
+pay (each with a QR code when it has a link), the memo and the footer. The
+current copy says it was re-created as of a day (never the wall clock).
+The viewer's invoice page shows the number, terms, bill-to and PO and
+saves the issued copy beside the re-created one; the Money in list names an
+invoice by its number. The handbook's invoices-and-bills procedure is
+complete (issue, collect, pay on terms, void or write off, the fee, the
+CPA's list) and says what waits for the owner's upgrade. rules.md gains
+B-39 (terms) and B-40 (numbers and the issued copy). No golden moved.
+
 ### P9a self-host deployment (2026-10-26)
 
 P9a is a deployment, not a semantic feature: the same engine, store, MCP

docs/testing.md

@@ -3052,6 +3052,70 @@ and `BooksServer::new`'s copy (a dropped field must fail
 extension and `parse_args`' passthrough of `--isolation` and its optional
 `--http` value.
 
+## P4b S4.5: the issued PDF, the viewer and the handbook (2026-10-29)
+
+The page a customer pays from carries what the books know of the invoice
+and nothing internal (no account code, project or id). `InvoiceDoc` gains
+the quantity and unit price per line, the customer's reference, memo,
+footer, the ways to pay (a QR code through `labels::qr_svg` when a method
+has a link and asks for one), the seller's email and website, a Ship-to
+block, and `InvoiceVersion` (`Issued`, or `Current { as_of }` whose
+"Re-created on" note prints `as_of`, never the wall clock).
+`ledger_package::page_of` builds every copy from the invoice's own
+snapshots, so the issued copy, the DRAFT and the current copy cannot
+disagree. No journal shape changed, so 8.0.6 does not apply and no golden
+moved.
+
+- **`ledger-import` unit tests (`src/invoice_pdf.rs`):**
+  `an_invoice_renders_deterministically` (two renders, equal bytes; the
+  plan's "golden sha updated once" has nothing to update: this test never
+  held a hash, it compares two renders), `labels_are_data` (an item
+  description `#import "x"`, a memo, footer, reference and a payment
+  method's label and lines print literally and break nothing),
+  `a_quantity_prints_beside_its_price` ("3 × $11.50"; a price of $0.125
+  prints exactly), `only_the_current_copy_says_it_was_re_created`,
+  `two_hundred_lines_paginate` (more than one page, a valid PDF).
+- **`ledger-import` `tests/spec_import.rs`:** `invoice_pdf_prints_what_it_should`
+  reads the PDF back with the hayro text reader: number, both dates, the
+  total, terms, the PO, the seller's email and website, the quantity
+  detail, each payment method's label and lines, the Ship-to, memo and
+  footer, a CJK name and a right-to-left name; no stamp and no
+  "Re-created" on the issued copy; no project, account code or id.
+- **`ledger-package` unit tests (`src/invoice.rs`):**
+  `an_invoice_prints_its_figures_as_of_a_day` now asserts the version
+  (`Current { as_of }`) instead of the wall-clock note, and
+  `the_sample_invoice_in_each_state` still renders every state.
+- **`ledger-gui` `tests/invoices.rs`:**
+  `a_numbered_invoice_shows_its_number_terms_bill_to_and_po` (screenshot
+  `invoice-numbered`; the list names the invoice by number; the page offers
+  Save issued copy beside Save invoice PDF; a legacy invoice keeps
+  "Invoice {id}", shows no Details card and has no issued copy to save).
+  `the_list_shows_the_ledgers_figures` and `a_documents_page_shows_its_timeline`
+  pass unchanged.
+- **`ledger-gui` `tests/view_model.rs`:**
+  `the_viewer_holds_a_numbered_invoice_as_the_store_does` (the viewer's
+  replay equals the live store's invoice: number, terms, bill-to, PO, memo,
+  quantity).
+- **`ledger-mcp/src/handbook.rs`:** `documents_v2_follows_the_books_feature`
+  (the placeholder says what waits before the upgrade and what is on after;
+  the six steps are in order either way; no other section changes);
+  `handbook_sections_render_the_rule_in_force` also checks no placeholder
+  is left.
+
+**For P12 (mutation targets):** `invoice_pdf::dollars` (the negative arm)
+and `unit_price` (`scale() <= 2`, the exact arm), `quantity_detail`'s
+both-or-neither match, `note_text`'s three arms (re-created, both, note
+only); `ledger_package::invoice::payment_methods` (the `qr` flag read,
+`link` appended as a last line, the QR only when a link exists);
+`page_of`'s snapshot-else-party choice for the bill-to, the contact, address,
+phone, email order of the bill-to lines, the seller email's snapshot-else-
+company fallback, and the blank-footer filter; `invoice_document`'s stamp
+arms and `InvoiceVersion::Current { as_of }`; the viewer's `details`
+(each field's presence test, the bill-to join order), `invoice_name`'s
+number-else-id and `issued_copy`'s PDF-and-description match; the
+handbook's `documents_v2_rule` both arms and the server's `documents_v2`
+feature test.
+
 ## P4b S5: sent tracking (2026-10-27)
 
 The books record that an invoice went out; they never send it (A-4). A