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cash flow: financing and investing gross; account roles are a setting

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From ASC 230 (via Deloitte DART and PwC Viewpoint), replacing two
formerly assumed behaviors:

- Financing and investing are gross (230-10-45-7): per account, cash in
  and cash out are separate lines (contributions apart from
  distributions, borrowing apart from repayment), netted only within
  one entry. Lines come in code order, in before out.
- Investing includes making and collecting loans and buying investments
  (230-10-20, 45-13), not only registered fixed assets:
  CashFlowParams gains investing_accounts.
- The roles are per-company settings: [books] financing_accounts and
  investing_accounts in wanderbooks.toml (beside cash_accounts). The MCP
  tools (cash_flow, export, CPA package) default every list to them and
  share one path; the viewer reads them too, falling back to its name
  guess for debt. A due-to-owners liability listed as financing gives
  PwC 6.9.3.1's constructive treatment of expenses an owner paid.

rules.md B-14 quotes the sources; new tests cite them; docs/testing.md
#8 is resolved.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
This commit is contained in:
swaitsandClaude Opus 5.5 committed 2026-10-13 18:36:21 -06:00
1 parent cced14fa52
commit fbe496566b
13 files changed
+521 -126
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crates/ledger-mcp/src/server.rs
+74 -71
View File
@@ -36,6 +36,19 @@ pub struct BooksServer {
store: Arc<Mutex<Store>>,
policy: ReceiptPolicy,
company: Company,
roles: CashRoles,
}
/// `[books]` account roles for the cash flow statement, used when a call
/// doesn't pass its own: cash, financing, and investing account codes.
#[derive(Clone, Debug, Default)]
pub struct CashRoles {
/// `[books] cash_accounts`.
pub cash: Vec<String>,
/// `[books] financing_accounts`.
pub financing: Vec<String>,
/// `[books] investing_accounts`.
pub investing: Vec<String>,
}
impl BooksServer {
@@ -45,6 +58,7 @@ impl BooksServer {
store: Arc::new(Mutex::new(store)),
policy,
company: Company::default(),
roles: CashRoles::default(),
}
}
@@ -55,6 +69,7 @@ impl BooksServer {
store,
policy,
company: Company::default(),
roles: CashRoles::default(),
}
}
@@ -64,6 +79,40 @@ impl BooksServer {
self
}
/// Set the `[books]` cash flow account roles.
pub fn with_cash_roles(mut self, roles: CashRoles) -> Self {
self.roles = roles;
self
}
/// The cash flow statement from account codes, each list defaulting to
/// the `[books]` roles when the call passes none.
fn cash_flow_for(
&self,
ledger: &Ledger,
start: Option<&str>,
end: Option<&str>,
cash: &[String],
financing: &[String],
investing: &[String],
) -> Result<ledger_core::reports::CashFlowStatement, String> {
let or = |given: &'_ [String], default: &'_ [String]| -> Vec<String> {
if given.is_empty() {
default.to_vec()
} else {
given.to_vec()
}
};
cash_flow_statement(
ledger,
start,
end,
&or(cash, &self.roles.cash),
&or(financing, &self.roles.financing),
&or(investing, &self.roles.investing),
)
}
/// Header and provenance for a rendered report.
fn report_meta(&self, store: &Store) -> ReportMeta {
ReportMeta {
@@ -446,6 +495,7 @@ fn cash_flow_statement(
end: Option<&str>,
cash_codes: &[String],
financing_codes: &[String],
investing_codes: &[String],
) -> Result<ledger_core::reports::CashFlowStatement, String> {
let resolve = |codes: &[String], what: &str| -> Result<Vec<AccountId>, String> {
codes
@@ -461,9 +511,13 @@ fn cash_flow_statement(
};
let cash_accounts = resolve(cash_codes, "cash")?;
if cash_accounts.is_empty() {
return Err("cash_accounts is required for the cash flow statement".to_string());
return Err(
"cash_accounts is required for the cash flow statement (pass it, or set [books] cash_accounts in wanderbooks.toml)"
.to_string(),
);
}
let financing_accounts = resolve(financing_codes, "financing")?;
let investing_accounts = resolve(investing_codes, "investing")?;
let (start, end) = statement_range(ledger, start, end)?;
ledger_core::cash_flow(
ledger,
@@ -472,6 +526,7 @@ fn cash_flow_statement(
end,
cash_accounts,
financing_accounts,
investing_accounts,
},
)
.map_err(|e| e.to_string())
@@ -769,46 +824,14 @@ impl BooksServer {
let p = params.0;
let store = self.lock()?;
let ledger = store.ledger();
let start = match p.start {
Some(s) => parse_date(&s)?,
None => NaiveDate::from_ymd_opt(1, 1, 1).unwrap(),
};
let end = match p.end {
Some(s) => parse_date(&s)?,
None => today(),
};
// Resolve cash and financing account codes to ids.
let mut cash_accounts = Vec::new();
for code in &p.cash_accounts {
let id = ledger
.chart()
.find_by_code(code)
.map(|a| a.id)
.ok_or_else(|| format!("unknown cash account code: {code}"))?;
cash_accounts.push(id);
}
if cash_accounts.is_empty() {
return Err("at least one cash account code is required".to_string());
}
let mut financing_accounts = Vec::new();
for code in &p.financing_accounts {
let id = ledger
.chart()
.find_by_code(code)
.map(|a| a.id)
.ok_or_else(|| format!("unknown financing account code: {code}"))?;
financing_accounts.push(id);
}
let stmt = ledger_core::cash_flow(
let stmt = self.cash_flow_for(
ledger,
&ledger_core::CashFlowParams {
start,
end,
cash_accounts,
financing_accounts,
},
)
.map_err(|e| e.to_string())?;
p.start.as_deref(),
p.end.as_deref(),
&p.cash_accounts,
&p.financing_accounts,
&p.investing_accounts,
)?;
let line = |l: &ledger_core::CashFlowLine| CashFlowLineOut {
label: l.label.clone(),
amount: money(l.amount),
@@ -2454,12 +2477,13 @@ impl BooksServer {
report::balance_sheet(&bs, earnings, &members)
}
"cash_flow" => report::cash_flow(
&cash_flow_statement(
&self.cash_flow_for(
ledger,
p.start.as_deref(),
p.end.as_deref(),
&p.cash_accounts,
&p.financing_accounts,
&p.investing_accounts,
)?,
&members,
),
@@ -3556,12 +3580,13 @@ impl BooksServer {
(
"cash-flow",
report::cash_flow(
&cash_flow_statement(
&self.cash_flow_for(
ledger,
Some(&fy_start),
Some(&as_of_s),
&p.cash_accounts,
&p.financing_accounts,
&p.investing_accounts,
)?,
&members,
),
@@ -4056,36 +4081,14 @@ impl BooksServer {
fn export_cash_flow(&self, format: &str, p: &ExportParams) -> Result<String, String> {
let store = self.lock()?;
let ledger = store.ledger();
let mut cash_accounts = Vec::new();
for code in &p.cash_accounts {
let id = ledger
.chart()
.find_by_code(code)
.map(|a| a.id)
.ok_or_else(|| format!("unknown cash account code: {code}"))?;
cash_accounts.push(id);
}
if cash_accounts.is_empty() {
return Err("cash_accounts is required for cash_flow".to_string());
}
let start = match &p.start {
Some(s) => parse_date(s)?,
None => NaiveDate::from_ymd_opt(1, 1, 1).unwrap(),
};
let end = match &p.end {
Some(s) => parse_date(s)?,
None => today(),
};
let stmt = ledger_core::cash_flow(
let stmt = self.cash_flow_for(
ledger,
&ledger_core::CashFlowParams {
start,
end,
cash_accounts,
financing_accounts: vec![],
},
)
.map_err(|e| e.to_string())?;
p.start.as_deref(),
p.end.as_deref(),
&p.cash_accounts,
&p.financing_accounts,
&p.investing_accounts,
)?;
if format == "json" {
return serde_json::to_string_pretty(&serde_json::json!({
"start": stmt.start.to_string(), "end": stmt.end.to_string(),