P3: the cash flow statement by ASC 230 (defect 1, D-35, D-42)

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

crates/ledger-package/src/package.rs

@@ -170,19 +170,19 @@ pub fn build_package<B: PackageBooks + ?Sized>(
         ),
         (
             "cash-flow",
-            report::cash_flow(
-                &cash_flow_for(
-                    ledger,
-                    settings,
-                    Some(&fy_start),
-                    Some(&as_of_s),
-                    req.cash_accounts,
-                    req.financing_accounts,
-                    req.investing_accounts,
-                    today,
-                )?,
-                &members,
-            ),
+            // The package's one list of each (INVARIANT 7); investing
+            // accounts are the cash flow's alone (the request's, else the
+            // settings').
+            report::cash_flow(&cash_flow_for(
+                ledger,
+                settings,
+                Some(&fy_start),
+                Some(&as_of_s),
+                cash_codes,
+                financing_codes,
+                req.investing_accounts,
+                today,
+            )?),
         ),
     ];
     let mut k1_csv: Option<(String, Vec<u8>)> = None;

crates/ledger-package/src/reports.rs

@@ -13,7 +13,12 @@
 //!      refused.
 //!   2. The cash flow statement needs at least one cash account, and
 //!      every code it is given must be in the chart; account lists a call
-//!      leaves empty default to the settings' roles.
+//!      leaves empty default to the settings' roles. It foots, or it is
+//!      refused (an engine error, never a figure: rules.md B-14 rule 9);
+//!      roles that contradict each other or the chart are refused by the
+//!      engine, naming the setting, so the viewer and the server refuse
+//!      alike. Members are named on their contributions and
+//!      distributions (D-35).
 //!   3. The year's earnings split net income year to date from the part
 //!      not yet closed into equity (closes are cumulative).
 //! ```
@@ -98,6 +103,9 @@ pub fn bs_statement(
 /// Build the cash flow statement from account codes, as the exports need it:
 /// `start` defaults to the beginning of time, `end` to `today`, and at
 /// least one cash account is required (the statement reconciles to them).
+/// A member whose capital account the chart lacks is left unnamed (equity
+/// is then named by account), never a refusal of the statement.
+#[allow(clippy::too_many_arguments)]
 pub fn cash_flow_statement(
     ledger: &Ledger,
     start: Option<&str>,
@@ -105,6 +113,7 @@ pub fn cash_flow_statement(
     cash_codes: &[String],
     financing_codes: &[String],
     investing_codes: &[String],
+    members: &[Member],
     today: NaiveDate,
 ) -> Result<ledger_core::reports::CashFlowStatement, String> {
     let resolve = |codes: &[String], what: &str| -> Result<Vec<AccountId>, String> {
@@ -129,6 +138,22 @@ pub fn cash_flow_statement(
     let financing_accounts = resolve(financing_codes, "financing")?;
     let investing_accounts = resolve(investing_codes, "investing")?;
     let (start, end) = statement_range(ledger, start, end, today)?;
+    let chart = ledger.chart();
+    let members = members
+        .iter()
+        .filter_map(|m| {
+            Some(ledger_core::MemberCapital {
+                name: m.name.clone(),
+                capital_account: chart.find_by_code(&m.capital_account)?.id,
+                distribution_account: m
+                    .distribution_account
+                    .as_deref()
+                    .and_then(|c| chart.find_by_code(c))
+                    .map(|a| a.id),
+                share: m.share,
+            })
+        })
+        .collect();
     ledger_core::cash_flow(
         ledger,
         &ledger_core::CashFlowParams {
@@ -137,6 +162,7 @@ pub fn cash_flow_statement(
             cash_accounts,
             financing_accounts,
             investing_accounts,
+            members,
         },
     )
     .map_err(|e| e.to_string())
@@ -169,6 +195,7 @@ pub fn cash_flow_for(
         &or(cash, settings.cash_accounts),
         &or(financing, settings.financing_accounts),
         &or(investing, settings.investing_accounts),
+        &settings.company.members,
         today,
     )
 }

crates/ledger-package/src/text.rs

@@ -19,7 +19,7 @@ use chrono::NaiveDate;
 use rust_decimal::Decimal;
 
 /// A money amount as a decimal string with at least two places: "0.00",
-/// "207.68", "1000.00". Padding only, never rounding: an exact amount with
+/// "318.42", "1000.00". Padding only, never rounding: an exact amount with
 /// more places (an FX-converted line) keeps them. Never "-0".
 pub fn money(n: Decimal) -> String {
     let mut n = if n.is_zero() { Decimal::ZERO } else { n };
@@ -89,7 +89,7 @@ mod tests {
         assert_eq!(m("-0"), "0.00");
         assert_eq!(m("1000"), "1000.00");
         assert_eq!(m("5.8"), "5.80");
-        assert_eq!(m("-207.68"), "-207.68");
+        assert_eq!(m("-318.42"), "-318.42");
         assert_eq!(m("12.3456"), "12.3456");
     }
 

crates/ledger-package/tests/package.rs

@@ -1734,16 +1734,23 @@ fn the_readme_names_the_entries_on_receivables_and_payables() {
     assert!(!text(&p, "README.txt").contains("customer or vendor"));
 }
 
-/// An XLSX's shared strings, as text.
+/// Every text the package's XLSX `name` holds: its XML parts (the shared
+/// strings and the sheets), concatenated, `&` read as `&`.
 fn xlsx_strings(p: &Package, name: &str) -> String {
-    let (_, bytes) = p.files.iter().find(|(n, _)| n == name).unwrap();
+    let (_, bytes) = p
+        .files
+        .iter()
+        .find(|(n, _)| n == name)
+        .unwrap_or_else(|| panic!("{name} in {:?}", names(p)));
     let mut x = zip::ZipArchive::new(std::io::Cursor::new(bytes)).unwrap();
     let mut out = String::new();
-    x.by_name("xl/sharedStrings.xml")
-        .unwrap()
-        .read_to_string(&mut out)
-        .unwrap();
-    out
+    for i in 0..x.len() {
+        let mut part = x.by_index(i).unwrap();
+        if part.name().unwrap().ends_with(".xml") {
+            part.read_to_string(&mut out).unwrap();
+        }
+    }
+    out.replace("&", "&")
 }
 
 /// Random books for [`iif_ties_to_the_trial_balance_as_of`]: entries of
@@ -1947,3 +1954,35 @@ fn the_bookspec_iif_example_matches_the_engine() {
     }
     assert_eq!(checked, 2);
 }
+
+/// The package's statement of cash flows is the direct method's (rules.md
+/// B-14, D-35): operating by ASC 230-10-45-25 class, financing by kind
+/// with each member named, and both schedules: the reconciliation of net
+/// income to operating cash (45-30) and the noncash investing and
+/// financing activities (50-3; "None" here: every entry moved cash).
+#[test]
+fn the_cash_flow_carries_both_schedules() {
+    let dir = tempfile::tempdir().unwrap();
+    let b = books(dir.path());
+    let company = company(true);
+    let cash = cash();
+    let p = build_package(&b.store, &settings(&company, &cash), &request(true, None)).unwrap();
+    let text = xlsx_strings(&p, "cash-flow.xlsx");
+    for m in &company.members {
+        let want = format!("Contributions from members — {}", m.name);
+        assert!(text.contains(&want), "{want:?} not in the cash flow");
+    }
+    for want in [
+        "Statement of Cash Flows",
+        "Cash received from customers",
+        "Cash paid to suppliers and employees",
+        "Members' contributions (#",
+        "Reconciliation of net income (loss) to net cash from operating activities",
+        "Noncash investing and financing activities",
+        "None",
+    ] {
+        assert!(text.contains(want), "{want:?} not in the cash flow");
+    }
+    assert!(!text.contains("Member distributions"));
+    assert!(p.files.iter().any(|(n, _)| n == "cash-flow.pdf"));
+}