import: templates match the engine's control accounts; report specs
check / check (push) Canceled after 0s
check / check (push) Canceled after 0s
- Starter charts put "Platform and Payment Processing Fees" at 6100, the
code payroll posts wages to, so a template company that ran payroll
would book its wages as processing fees; their own payroll accounts
(7000, 7050, 2300) were never used. Now 6100 Salary & Wage Expense and
6110 Payroll Tax Expense (the engine's control accounts, with tax
categories), fees at 6060, and the unused accounts gone (the
withholding payables 2110-2150 are created when payroll first runs).
New tests: every template imports with categories valid for its
return; no template puts another account at a control code; a
partnership names every partner and its shares sum to 100%.
- format_amount printed a negative zero ("(0.00)" for -0.004); it rounds
half away from zero first now, like amount_parts.
- Specs (GOAL/SOURCE/INVARIANTS) for statement finishing, P&L, balance
sheet, cash flow, trial balance, members' equity (each must foot as
printed), format_amount, and the templates.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
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@@ -134,6 +134,16 @@ fn spacer() -> Row {
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}
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/// Finish a statement: currency signs on sums, rules above them.
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///
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/// ```text
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/// GOAL: the finishing marks an accountant puts on a statement.
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/// SOURCE: CONVENTION (US small-business presentation, QuickBooks-style).
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/// INVARIANTS:
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/// 1. Subtotals and totals print the currency sign; nothing else does.
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/// 2. A total always has a rule above it; a subtotal only when amounts
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/// (lines or subtotals) sit above it in its section.
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/// 3. Rows, labels, and amounts are kept exactly as given.
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/// ```
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pub fn statement(title: &str, period: String, columns: &[&str], mut rows: Vec<Row>) -> Statement {
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let mut above: Option<RowKind> = None;
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for r in &mut rows {
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@@ -163,6 +173,16 @@ fn account_lines(lines: &[StatementLine]) -> impl Iterator<Item = Row> + '_ {
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}
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/// Lay out a profit and loss statement.
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///
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/// ```text
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/// GOAL: the P&L as printed, footing.
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/// SOURCE: docs/spec/rules.md B-14; footing (each column adds to its
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/// printed totals) is the reader's check on any statement.
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/// INVARIANTS:
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/// 1. Revenue lines sum to "Total revenue"; expense lines to "Total
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/// expenses"; "Net income (loss)" = total revenue - total expenses.
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/// 2. One line per account, "CODE Name", in the statement's order.
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/// ```
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pub fn profit_and_loss(pl: &ProfitAndLossStatement) -> Statement {
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let mut rows = vec![section("Revenue")];
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rows.extend(account_lines(&pl.revenue));
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@@ -192,6 +212,20 @@ pub struct YearEarnings {
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/// Lay out a balance sheet.
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///
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/// ```text
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/// GOAL: the balance sheet as printed, footing and balancing.
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/// SOURCE: rules.md B-4/B-5 (assets = liabilities + equity); footing.
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/// INVARIANTS:
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/// 1. Asset lines sum to "Total assets", liability lines to "Total
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/// liabilities", equity lines (accounts and the earnings lines) to the
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/// equity total.
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/// 2. "Total liabilities and (members') equity" = total liabilities +
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/// total equity = total assets.
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/// 3. With members: equity is "Members' equity", each capital account
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/// listed, then unallocated earnings; without, "Retained earnings"
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/// and the year's "Net income (loss)".
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/// ```
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///
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/// Without members (corporate convention), equity ends with "Retained
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/// earnings" — the Retained Earnings account plus earlier years' earnings
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/// not yet closed — and the fiscal year's "Net income (loss)".
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@@ -296,6 +330,20 @@ fn flow_lines<'a>(
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}
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/// Lay out a cash flow statement (indirect method).
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///
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/// ```text
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/// GOAL: the cash flow statement as printed, footing and reconciling.
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/// SOURCE: rules.md B-14 (ASC 230); footing.
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/// INVARIANTS:
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/// 1. Net income, depreciation, and the working-capital lines sum to
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/// "Net cash from operating activities"; investing and financing lines
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/// to theirs.
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/// 2. The three section totals sum to "Net increase (decrease) in cash",
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/// and beginning cash plus it is "Cash at end of period".
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/// 3. A member's capital or distributions line names the member:
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/// "Member contributions — Name" for cash in, "Member distributions
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/// — Name" for cash out.
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/// ```
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pub fn cash_flow(cf: &CashFlowStatement, members: &[Member]) -> Statement {
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let mut rows = vec![section("Operating activities")];
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rows.push(one(RowKind::Line, "Net income (loss)", cf.net_income));
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@@ -351,6 +399,15 @@ pub fn cash_flow(cf: &CashFlowStatement, members: &[Member]) -> Statement {
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/// Lay out a trial balance as of a date: Debit and Credit columns, a zero
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/// side left blank.
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///
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/// ```text
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/// GOAL: the trial balance as printed, footing.
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/// SOURCE: rules.md B-2 (debits equal credits); footing.
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/// INVARIANTS:
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/// 1. Each column's lines sum to its total; the totals are equal for
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/// balanced books.
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/// 2. A line shows its balance on one side only, the other blank.
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/// ```
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pub fn trial_balance(tb: &TrialBalance, as_of: NaiveDate) -> Statement {
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let nz = |d: Decimal| if d.is_zero() { None } else { Some(d) };
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let mut rows: Vec<Row> = tb
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@@ -379,6 +436,16 @@ pub fn trial_balance(tb: &TrialBalance, as_of: NaiveDate) -> Statement {
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/// Lay out the statement of changes in members' equity: one column per
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/// member and a total. Distributions print as reductions.
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///
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/// ```text
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/// GOAL: each member's capital roll-forward as printed.
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/// SOURCE: rules.md B-13 (Form 1065 Schedule K-1, Item L); footing.
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/// INVARIANTS:
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/// 1. In every column, beginning + contributions + net income +
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/// distributions (printed negative) + other = ending.
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/// 2. Across every row, the members' columns sum to the Total column.
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/// 3. "Other changes" appears only when some column has any.
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/// ```
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pub fn members_equity(me: &MembersEquityStatement) -> Statement {
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let cols: Vec<_> = me
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.members
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@@ -510,9 +577,22 @@ pub fn period_label(start: NaiveDate, end: NaiveDate) -> String {
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/// Exact accounting format: thousands separators, two decimals, negatives
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/// in parentheses. "1,234.56", "(207.68)", "0.00". Never a float.
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///
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/// ```text
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/// GOAL: an amount as an accountant writes it.
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/// SOURCE: CONVENTION (US accounting presentation; QuickBooks reports).
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/// INVARIANTS:
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/// 1. Exactly two decimals, rounded half away from zero; thousands
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/// separated by commas; a negative in parentheses.
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/// 2. NEVER a negative zero: an amount that rounds to 0.00 prints
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/// "0.00" (found 2026-10-13: -0.004 printed "(0.00)").
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/// 3. Removing the commas and parentheses gives back the amount rounded
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/// to the cent.
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/// ```
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pub fn format_amount(d: Decimal) -> String {
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let negative = d.is_sign_negative() && !d.is_zero();
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let fixed = format!("{:.2}", d.abs());
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let rounded = d.round_dp_with_strategy(2, rust_decimal::RoundingStrategy::MidpointAwayFromZero);
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let negative = rounded.is_sign_negative() && !rounded.is_zero();
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let fixed = format!("{:.2}", rounded.abs());
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let (int, frac) = fixed.split_once('.').expect("two decimals");
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let mut grouped = String::new();
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for (i, c) in int.chars().enumerate() {
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@@ -542,7 +622,7 @@ pub struct AmountParts {
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/// Split an amount for aligned accounting display. Exact: no floats.
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pub fn amount_parts(d: Decimal) -> AmountParts {
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let rounded = d.round_dp(2);
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let rounded = d.round_dp_with_strategy(2, rust_decimal::RoundingStrategy::MidpointAwayFromZero);
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AmountParts {
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digits: format_amount(rounded.abs()),
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negative: rounded.is_sign_negative() && !rounded.is_zero(),
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@@ -10,6 +10,24 @@
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//! `books.import_chart_csv`), with tax categories already assigned, plus
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//! the `wanderbooks.toml` settings that go with it (tax form, owners, and
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//! where period closes go).
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//!
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//! ```text
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//! GOAL: a chart a new business can import and run as is.
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//! SOURCE: docs/spec/sources/irs-tax-lines.md (each category belongs on
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//! the business's return); the engine's control accounts
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//! (ledger_core: receivables, payables, revenue, retained earnings,
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//! payroll), which it finds by code.
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//! INVARIANTS:
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//! 1. Every row imports: codes unique, parents before children, types
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//! valid, and each tax category valid for the entity's return.
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//! 2. An account at a control account's code MUST be that control
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//! account (same type and name)
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//! BECAUSE the engine posts by code: wages would land on whatever
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//! sits at 6100 (found 2026-10-13: the templates put processing fees
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//! there).
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//! 3. A partnership gets a capital and a distributions account per
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//! partner and shares that sum to 100%.
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//! ```
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use crate::chart_csv::ChartRow;
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use rust_decimal::Decimal;
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@@ -130,7 +148,6 @@ pub fn chart_template(entity: EntityType, owners: &[String]) -> Result<ChartTemp
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acct("2000", "Accounts Payable", "liability", None),
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acct("2100", "Credit Card", "liability", None),
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acct("2200", "Sales Tax Payable", "liability", None),
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acct("2300", "Payroll Liabilities", "liability", None),
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acct("2400", "Deferred Revenue", "liability", None),
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acct("2500", owed_to, "liability", None),
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acct("2700", "Loans Payable", "liability", None),
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@@ -213,11 +230,26 @@ pub fn chart_template(entity: EntityType, owners: &[String]) -> Result<ChartTemp
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acct("6000", "Advertising", "expense", Some("advertising")),
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acct("6050", "Bank Fees", "expense", Some("other_deductions")),
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acct(
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"6100",
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"6060",
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"Platform and Payment Processing Fees",
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"expense",
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Some("commissions_fees"),
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),
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// Payroll posts to the engine's control accounts by code (6100,
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// 6110; the withholding payables 2110-2150 are created when payroll
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// first runs), so the template's payroll accounts are those.
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acct(
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"6100",
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"Salary & Wage Expense",
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"expense",
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Some("salaries_wages"),
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),
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acct(
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"6110",
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"Payroll Tax Expense",
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"expense",
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Some("taxes_licenses"),
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),
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acct("6150", "Contract Labor", "expense", Some("contract_labor")),
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acct("6200", "Depreciation", "expense", Some("depreciation")),
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acct(
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@@ -275,13 +307,6 @@ pub fn chart_template(entity: EntityType, owners: &[String]) -> Result<ChartTemp
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"expense",
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Some("nondeductible"),
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),
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acct(
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"7000",
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"Salaries and Wages",
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"expense",
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Some("salaries_wages"),
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),
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acct("7050", "Payroll Taxes", "expense", Some("taxes_licenses")),
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acct(
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"7100",
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"Employee Benefits",
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