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P3: the cash flow statement by ASC 230 (defect 1, D-35, D-42)
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Direct method with the operating reconciliation and noncash schedules; it
foots by construction (Lean and Kani). Every non-cash account belongs to
one section; reversals net; a member or lender paying for the company is
cash borrowed and spent (D-42, constructive receipt and disbursement);
property a member contributes stays noncash. The bookspec seed: one loader
checks every example.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
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swaitsandClaude Opus 5.5 committed 2026-10-21 09:35:32 -06:00
1 parent 2c29d48ab9
commit eb4329bb2a
64 files changed
+12128 -1567
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crates/ledger-import/src/pdf.rs
+13 -12
View File
@@ -65,6 +65,7 @@ pub fn template_data(st: &Statement, meta: &ReportMeta) -> serde_json::Value {
RowKind::Section => "section",
RowKind::Subheading => "subheading",
RowKind::Line => "line",
RowKind::Detail => "detail",
RowKind::Subtotal => "subtotal",
RowKind::Total => "total",
RowKind::Spacer => "spacer",
@@ -146,7 +147,7 @@ mod tests {
ReportMeta {
company: "Test Co".to_string(),
basis: "Accrual".to_string(),
prepared_on: NaiveDate::from_ymd_opt(2026, 10, 11).unwrap(),
prepared_on: NaiveDate::from_ymd_opt(2026, 3, 19).unwrap(),
journal_seq: 42,
}
}
@@ -158,15 +159,15 @@ mod tests {
amount: Decimal::new(cents, 2),
};
ProfitAndLossStatement {
start: NaiveDate::from_ymd_opt(2026, 10, 4).unwrap(),
end: NaiveDate::from_ymd_opt(2026, 10, 11).unwrap(),
start: NaiveDate::from_ymd_opt(2026, 3, 2).unwrap(),
end: NaiveDate::from_ymd_opt(2026, 3, 18).unwrap(),
revenue: vec![],
expenses: vec![
line("6000", "Organizational Costs", 5900),
line("6400", "Memberships & Licenses", 10638),
line("6000", "Organizational Costs", 7200),
line("6400", "Memberships & Licenses", 11840),
],
total_revenue: Decimal::ZERO,
total_expenses: Decimal::new(16538, 2),
total_expenses: Decimal::new(19040, 2),
}
}
@@ -180,19 +181,19 @@ mod tests {
serde_json::json!({
"company": "Test Co",
"title": "Profit and Loss",
"period": "October 4 – October 11, 2026",
"footer": "Accrual basis · Prepared Sunday, October 11, 2026 · Journal seq 42",
"period": "March 2 – March 18, 2026",
"footer": "Accrual basis · Prepared Thursday, March 19, 2026 · Journal seq 42",
"columns": ["Total"],
"rows": [
{"kind": "section", "label": "Revenue", "rule": false, "currency": false, "amounts": []},
{"kind": "subtotal", "label": "Total revenue", "rule": false, "currency": true, "amounts": amt("0.00", false)},
{"kind": "spacer", "label": "", "rule": false, "currency": false, "amounts": []},
{"kind": "section", "label": "Expenses", "rule": false, "currency": false, "amounts": []},
{"kind": "line", "label": "6000 Organizational Costs", "rule": false, "currency": false, "amounts": amt("59.00", false)},
{"kind": "line", "label": "6400 Memberships & Licenses", "rule": false, "currency": false, "amounts": amt("106.38", false)},
{"kind": "subtotal", "label": "Total expenses", "rule": true, "currency": true, "amounts": amt("165.38", false)},
{"kind": "line", "label": "6000 Organizational Costs", "rule": false, "currency": false, "amounts": amt("72.00", false)},
{"kind": "line", "label": "6400 Memberships & Licenses", "rule": false, "currency": false, "amounts": amt("118.40", false)},
{"kind": "subtotal", "label": "Total expenses", "rule": true, "currency": true, "amounts": amt("190.40", false)},
{"kind": "spacer", "label": "", "rule": false, "currency": false, "amounts": []},
{"kind": "total", "label": "Net income (loss)", "rule": true, "currency": true, "amounts": amt("165.38", true)},
{"kind": "total", "label": "Net income (loss)", "rule": true, "currency": true, "amounts": amt("190.40", true)},
],
})
);