Every statement export rendered life-of-ledger totals under whatever date
range or as-of label was asked for, and the P&L and balance sheet XLSX
were totals-only. Now:
- books.profit_and_loss / books.balance_sheet and the csv, json, xlsx,
pdf exports and CPA package all use core's profit_and_loss_for_period
and balance_sheet_as_of, with a line per account. The tools keep their
totals and add revenue/expense/asset/liability/equity account lines.
An omitted start is the first posted entry, never "0001-01-01".
- ledger-import::report lays a statement out once (section, line,
subtotal, total) for every renderer, with one exact amount formatter:
thousands separators, negatives in parentheses, no floats. XLSX keeps
numeric cells with an accounting number format, named sheets, company
header, totals with borders; the trial balance gains its totals row.
- ledger-mcp reads wanderbooks.toml (next to --data-dir, or
--books-toml): company name for headers, fiscal_year_start for the CPA
package's fiscal year to date (end derived; Feb 29 rejected), and
[books] receipt_threshold, which the server had been ignoring.
config.json's receipt_policy still wins when set. New dependency: toml
1.x (already in the lockfile via another crate).
- Store::journal_seq(); every report notes the journal seq it reflects.
Tests: company.rs unit tests (fiscal years incl. a July start, scaffold
parsing, bad settings); report.rs formatting tests; an MCP stdio test with
--books-toml (threshold 5.00 enforced, February-only P&L with account
lines, start defaults to the first entry, as-of balance sheet).
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
The engine only had life-of-ledger P&L and balance sheet totals, so every
export labeled with a date range or as-of date (PDF, XLSX, CPA package)
printed all-time numbers under that label. Core now has:
- profit_and_loss_for_period(start, end, class?) and
balance_sheet_as_of(as_of), each with a line per account
(StatementLine: code, name, normal-side amount) and exact totals.
- Ledger::closing_entry_ids(). Period statements exclude closing entries.
A close (Dr revenue / Cr expense / net to Retained Earnings, dated at
period end) moves earnings; it doesn't earn or spend. Counting it made a
closed period's P&L read as break-even, and made the cash flow show zero
net income plus a fake "owner contribution" to Retained Earnings. The
as-of balance sheet keeps closing entries: after a close the earnings
belong in Retained Earnings, not current earnings.
Tests: tests/statements.rs, a two-month fixture with every expected number
computed by hand (Jan NI 1,700; Feb 880; balance sheets on four dates; a
closed January still reporting 1,700 and a cash flow with one financing
line). Mutation-checked: dropping the closing exclusion fails it (0 vs
1,700). Properties: period P&Ls partition a year at any split, and a
range's net income equals the change in current earnings across it, with
A = L + E on both dates.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
The cash flow statement was computed and exportable as csv/json/xlsx but
missing from every PDF path, so the CPA package carried two of the three
financial statements. Now:
- ledger-import: cash_flow_pdf renders the indirect-method statement
(operating with net income, depreciation add-back, working-capital
lines; investing; financing; net change reconciled to beginning and
ending cash) from the computed CashFlowStatement, so the period and
cash accounts are the caller's.
- books.export gains format "pdf" for profit_and_loss, balance_sheet, and
cash_flow (base64, like xlsx), plus financing_accounts for cash_flow.
- books.export_cpa_package adds cash-flow.pdf (fiscal year to date, like
the P&L) and requires cash_accounts: without them the statement has
nothing to reconcile to.
- One cash_flow_statement helper resolves codes and dates for xlsx, pdf,
and the package.
Test: MCP stdio test exports all three statement PDFs, checks the
cash_accounts and bad-report refusals, and unzips the CPA package to find
all five files. Known report gaps are logged in plan/STATUS.md.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
Posted entries stay immutable (R-3), but their evidence can now change the
same way the ledger does: by appending events, never by editing or
deleting. New R-13a.
- books.unlink_receipt {attachment_id, reason} journals receipt.unlinked
and leaves the receipt filed, unlinked. The receipt policy holds: an
entry that requires a receipt can't lose its last one (structured
receipt_required error), so a replacement is attach-new, then
unlink-old. Drafts and reversals are exempt, as at posting.
- books.withdraw_attachment {attachment_id, reason} journals
attachment.withdrawn for an unlinked receipt or a filed document: hidden
from list_receipts (unless include_withdrawn), never linkable again. The
blob stays in the store, hash-verified and readable.
- link_receipt now refuses an already-linked or withdrawn attachment.
Before, re-linking silently moved a receipt off a posted entry,
bypassing the policy; evidence now leaves an entry only through a
recorded unlink. dispose_asset checks its receipt ids before posting
instead of after.
- Schema v5 adds attachments.withdrawn_at/withdrawn_reason; existing
stores migrate on open and replay rebuilds the projection.
Tests: store test (errors, reopen, rebuild, verify, journal history) and
an MCP stdio test (policy refusal, replace flow, withdraw, listings,
under-threshold unlink). Dry-run and live use on the Wanderland Labs books:
8 migrated .eml attachments swapped for their PDF renders, trial balance
unchanged.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
swaitsandClaude Opus 5.5