rules.md B-41 states the write-off: the direct method the owner chose
(A-5), Dr 6990 / Cr 1200 with the receivable tagged, at most what is
owed and at most the least owed from that day on (a partial write-off as
§1.166-3(a) allows), refused on cash-basis books (§1.166-1(e)), its
evidence filed in the same call (§1.166-2(a)); bills are never written
off (ASC 405-20-40-1); and a recovery is not a new movement (D-49): the
same year, reverse the write-off and record the payment; a later year, a
plain entry to a bad-debt-recoveries revenue account, the invoice staying
written off (IRC §111).
bookspec states B-41 for the first time and gives B-38 its example: two
new examples, bad-debt-direct-write-off (two partial write-offs of one
invoice, the balances and the trial balance worked by hand) and
arap-hand-control-posting-refused (a hand line an earlier version wrote
replays, the same line written today is refused). The example schema
gains the dated write_off event, lets a refused entry say so (an entry
posts whole or not at all; older and refused never combine), and its
refusal vocabulary gains untagged_control_line, B-38's control guard.
The registers: docs/architecture.md names the new tool group;
docs/receipt-store.md lists invoice.written_off and what replay does with
it; docs/parity.md records the slice (no row changes status, the floor
stands); docs/testing.md records every test and what P12 must mutate;
docs/verification.md the two Lean theorems and what they cover.
No figure moves: no golden file changed.
`accepted` and `refused` are a command's (and `refused` a period's): the
schema now refuses either on a query that does not take it, as the loader
already did, instead of letting a malformed example reach the runner.
The no-op table walk in the same branch goes with it.
Every rule of `docs/spec/rules.md` now has one bookspec identifier,
`BS-<area>-<n>`: eleven areas (entry, ledger, statement, period, partner,
asset, prepaid, arap, revenue, 1099, format), numbered in B-rule order
within its area. The table is `bookspec/spec/rules-index.md`, and each
stated rule carries its id under its heading in `docs/spec/rules.md`, so
a reader of either can find the other.
rules.md's DECISION status becomes bookspec's CHOICE: the specification
names the options and an engine declares its pick (`Claims::with_choice`),
which is what an example already meant by `status = "CHOICE"`. B-39 to
B-45 are allocated in `plan/served.md` 8.0.3 and not yet stated: they
carry an id and an area and no status, so a later unit fills them in
without moving anyone else's number.
The catalogue names the examples that demonstrate each rule (56 files,
each under at least one rule) and the rule each refusal reason belongs
to. A rule with no example cannot be claimed: a claim needs evidence.
`docs/architecture.md`, `docs/testing.md` (tests and the For-P12
mutation targets) and `docs/parity.md` record the new shape; the
bookspec README points at the checker, the runner and the adapter.
bookspec is a specification first: every rule normative and sourced,
every rule demonstrated by concrete examples, and any accounting engine
checked against them through one interface (D-34). This moves the
examples' schema out of the test that happened to parse them and makes
the interface explicit.
- `bookspec/checker` (its own workspace, inside this repository until
the harness is stable): `Example`, `Setup`, `Event`, `Expect`, `Query`,
`Refusal` and the TOML parser, every structure `deny_unknown_fields`,
with `Example::from_toml` checking the cross-field shape (closed lists,
exact decimal amounts, dates, one event kind, `reverses` counting from
1, the shares summing to 1, commands accepted or refused and not both).
- `Engine` (`load`, `apply`, `query`, `claims`) and `Refusal { rule,
reason }`; the refusal's rule is the bookspec identifier, so a refusal
names the rule it belongs to. `Claims` also carries the option an
engine picks for a CHOICE rule.
- `bookspec/runner` drives any `Engine` through the examples and reports
per rule: pass, fail, not claimed. It compares the answer itself; an
engine is never asked whether it agrees with itself.
- `crates/ledger-core/tests/bookspec.rs` is the wanderbooks adapter over
`Store`: the loader parses through the checker, its own checks are
unchanged, and the new `the_runner_reports_every_claimed_rule_green`
runs all 56 examples through the trait. The IIF appendix is answered
through `ledger_package::export_iif`, the code its own test checks.
- `just check` runs the bookspec workspace's fmt, clippy, rustdoc and
tests too, so an example cannot rot (D-34, Z-17).
The plan's trait has four methods and no path for an example's
`[[changes]]` (a rename, the policy, an asset correction), which post no
entry: `change` is the fifth, required so an engine cannot skip those
examples silently. This is reported to the EM as the one departure.
One money rule holds here too: an answer's figures are exact decimal
strings, never JSON numbers, so no engine can round a cent through a
float.
swaits