From f85b03f46748c76ff5e3182a9bfde3e3fe3ee83e Mon Sep 17 00:00:00 2001 From: Stephen Waits Date: Mon, 26 Oct 2026 21:22:46 -0600 Subject: [PATCH] docs: finish the DECISION-to-CHOICE vocabulary outside rules.md (P13) --- AGENTS.md | 3 ++- docs/spec/README.md | 6 +++--- docs/spec/sources/intuit-bank-csv.md | 2 +- 3 files changed, 6 insertions(+), 5 deletions(-) diff --git a/AGENTS.md b/AGENTS.md index 8282634..5ca7524 100644 --- a/AGENTS.md +++ b/AGENTS.md @@ -98,7 +98,8 @@ So the bar, for every agent, every change: mechanics of double entry, the IRS (vendored verbatim, public domain) for records, periods, 1099s, capitalization, partnerships, and payroll, FASB's Codification (cited, never copied) for GAAP. A rule no authority - states is marked CONVENTION or DECISION, with who decided and when. + states is marked CONVENTION or CHOICE (bookspec's word for a + decision), with who decided and when. Spec blocks in the code (```text GOAL/SOURCE/INVARIANTS/SCENARIOS) carry a `SOURCE:` line. Never write a spec from what the code happens to do, or from what you remember; find the document, or ask. diff --git a/docs/spec/README.md b/docs/spec/README.md index fc63eee..d786b0d 100644 --- a/docs/spec/README.md +++ b/docs/spec/README.md @@ -18,18 +18,18 @@ layers differ in what they cover and in whether we may copy them: | **FASB Accounting Standards Codification (ASC)** | Authoritative US GAAP: cash flows (ASC 230), revenue and principal vs agent (ASC 606), foreign currency (ASC 830), credit losses and aging (ASC 326), property and depreciation (ASC 360) | © Financial Accounting Foundation | Cited by paragraph with short quotes only (in `rules.md`; the paragraphs read, with where and when, in `sources/fasb-asc.md` and below) | | **FASB Concepts Statement No. 8, Chapter 4 (2021)** | Definitions of the five elements (it replaced Concepts Statement 6) | © Financial Accounting Foundation; non-authoritative | Cited with short quotes only | | **Textbooks (OpenStax *Principles of Accounting, Vol. 1*)** | Conventions no standard states: normal balances, closing-entry mechanics, straight-line depreciation arithmetic | CC BY-NC-SA 4.0 (incompatible with this repo's license) | Cited with short quotes and attribution only | -| **Convention or decision** | Where no authority speaks: aging bucket edges, cent rounding among members, closed-period locks | — | Stated as CONVENTION or DECISION, with who decided and when | +| **Convention or decision** | Where no authority speaks: aging bucket edges, cent rounding among members, closed-period locks | — | Stated as CONVENTION or CHOICE, with who decided and when | ## How to read a SOURCE line ```text SOURCE: Pacioli ch. 36 (sources/pacioli-1494.md); IRS Pub. 583 (sources/irs-records.md) SOURCE: ASC 830-20-30-1 (cited, rules.md B-3) -SOURCE: DECISION (the owner, 2026-10-13) +SOURCE: CHOICE (the owner, 2026-10-13) SOURCE: CONVENTION (QuickBooks aging); nearest authority ASC 326-20-55-38 (illustrative) ``` -A rule whose only source is CONVENTION or DECISION is a candidate for a +A rule whose only source is CONVENTION or CHOICE is a candidate for a human to confirm or overturn; nothing else is. ## Rules added later never lock out older books diff --git a/docs/spec/sources/intuit-bank-csv.md b/docs/spec/sources/intuit-bank-csv.md index b1146ec..7b8036c 100644 --- a/docs/spec/sources/intuit-bank-csv.md +++ b/docs/spec/sources/intuit-bank-csv.md @@ -85,4 +85,4 @@ Searched 2026-10-13 (the three US articles above; Intuit's other regional editio - an exhaustive list of accepted date formats, or how QBO disambiguates `1/2/2018`; - whether a header row is mandatory. -Rules wanderbooks applies on these points are CONVENTION or DECISION, not Intuit's. +Rules wanderbooks applies on these points are CONVENTION or CHOICE, not Intuit's.