feat: payout gross-up (books.record_payout)

A platform deposit becomes a draft entry with the deposit, fees,
adjustments, and gross revenue (by class), refused unless gross - fees
+/- adjustments equals the deposit to the cent. The payout statement is
attached as its receipt before posting. 60 tools.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu

docs/mcp-interface.md

@@ -162,6 +162,20 @@ through the policy.
 - `books.run_recurring { through? }` → `{ drafts: [{ recurring_id, date,
   entry_id }] }`: one draft per occurrence on or before `through`, once.
 
+## Tools — payouts
+
+- `books.record_payout { date, description, deposit_account, deposit,
+  revenue: [{ account, amount, class? }], fees?: [{ account, amount,
+  class? }], adjustments?: [{ account, side, amount, class? }] }` →
+  `{ entry_id, status: "draft", gross, fees, adjustments, deposit, lines,
+  next }`. Builds the grossed-up entry — Dr deposit (net; Cr when negative),
+  Dr fees, Dr/Cr adjustments (a debit reduces the deposit: refunds,
+  chargebacks, reserves held, tax withheld), Cr revenue (gross; revenue or
+  liability accounts, e.g. deferred revenue or sales tax collected) — and
+  refuses unless gross − fees ± adjustments equals the deposit to the cent,
+  naming the difference. A draft: attach the payout statement, preview,
+  post. Platform-agnostic; format-specific statement parsers can feed it.
+
 ## Tools — receipts & documents
 
 - `books.attach_receipt { entry_id?, file_name, mime_type, content_base64 }`

docs/parity.md

@@ -42,6 +42,7 @@ No other statuses.
 | CPA handoff package (TB + GL xlsx, P&L + BS pdf, zip) | Reports → export | done | — |
 | Budgets | Budgets | todo | R-FUTURE-6 (declined as bloat) |
 | Scheduled transactions (recurring entries → drafts) | Scheduled txns / Recurring transactions | partial | hand-verified fixture incl. month-end dates; drafts only, by design |
+| Payout gross-up (deposit → revenue, fees, adjustments) | Bank deposit with fee lines; Xero/QBO Stripe & Shopify integrations | partial | hand-verified fixture incl. classes and a negative payout; no statement parsers yet |
 | Prepaid expense + deferred revenue amortization | Amortization schedules (Xero/QBO add-ons) | partial | hand-verified fixture, to the cent; no golden file yet |
 | Automated GnuCash diff harness | — (our `xtask oracle`) | todo | roadmap phase 3 |
 

docs/requirements.md

@@ -140,6 +140,9 @@ requirement conflict, the requirement wins.
   the journal records each posting with its full entry and replay checks
   it. Recurring entries generate drafts only, never posts, so the receipt
   policy always applies.
+- **R-? — Payout gross-up.** Platform deposits are recorded gross:
+  revenue, fees, and adjustments, reconciled to the deposit to the cent,
+  as a draft that carries the payout statement as its receipt.
 - **R-? — A/R and A/P workflows.** Was R-FUTURE-5.
   `ledger-core::arap`: customers, vendors, invoices, bills, payments,
   AR/AP aging. MCP tools for the full workflow.