- core: TaxBasisRule (cost IRC 1012, carryover IRC 723, personal-use conversion Treas. Reg. 1.168(i)-4(b)), TaxBasis with the contributor's adjusted basis, Asset::tax_basis and ::built_in_gain (IRC 704(c)); the register gains tax rule, contributor basis, tax basis, built-in gain, total tax basis, missing count (rules.md B-25; sources vendored in docs/spec/sources/irs-partnership-basis.md)
- store: asset.tax_basis_set journaled, replayed, projected (schema v10)
- mcp: books.set_asset_tax_basis; register_asset takes tax_basis_rule and contributor_basis, checked before anything registers (found by the spec-blind suite); list_assets and the register export (json, csv) carry tax basis; instructions say to record it for every asset
- import: the register's XLSX and PDF gain the federal tax basis table with citations
- viewer: tax basis on the Assets page, the asset page (a Tax basis card), the report, the journal, and Needs attention for assets without one
- just: check and the mutation recipes sweep this user's test book dirs older than an hour (killed runs had left 23 GB in RAM-backed /tmp)
- docs: the parties, attachments, TIN vault, completeness engine, and updates designs (docs/parties-and-attachments.md)
- tests: spec-blind tax basis suites in core, store, MCP; register PDF/XLSX and viewer tests
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
- core: asset tags (generated PREFIX-0001 or the human's own; unique ignoring case; never reused by another asset) and serial numbers (rules.md B-24); a journaled link from an asset to the entry that acquired it (posted, unreversed, debiting the cost account); fixed_asset_register(as_of), reconciled to the GL (unposted depreciation, unregistered cost)
- store: asset.tagged, asset.serial_set, asset.acquisition_linked journaled, replayed, projected (schema v9); differs_from now also compares control roles and tag history
- config: [books] asset_tag_prefix, default the company's initials without legal-form words
- import: Avery 5160/8160 label sheets with QR codes (geometry vendored from Avery, docs/spec/sources/avery-5160.md); the register as XLSX and PDF
- mcp: register_asset tags (and links) automatically; books.label_asset, books.asset_labels; asset tools take a tag; books.show asset / assets page / register report; export fixed_asset_register (json, csv, xlsx, pdf) and in the CPA package
- viewer: Assets page (register, reconciliation), asset page (identity, schedule posted vs not, entries, documents), Fixed asset register report, global search by tag/serial/description, journal text, needs-attention items
- fix: verify compared snapshot amounts as strings; a zero total summed in hash-map order could print "0" or "0.00", so agreeing books failed verify at random. Now by value (regression test)
- tests: spec-blind suites for tags, register, prefix, store, MCP; label and register PDF/XLSX tests; viewer tests
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
- core: ControlAccount keys, Ledger::assign_role/check_assign_role/role_account (rules.md B-23): one account per role, of the role's type, balance sheet roles move only when empty; invoices, bills, payroll, remittance, and closes post to the assigned account; an assigned role frees its default code for renumbering
- store: role.assigned journaled and replayed (strict account_id)
- mcp: settings.rs reloads by content at the start of each request, keeps the last good settings on a broken edit; books.settings with chart problems; digest settings_problems; instructions say when to edit the toml
- viewer: journal text for role.assigned
- cli: full example wanderbooks.toml, tested to load with every example uncommented
- tests: spec_roles.rs (25, spec-blind), store roles.rs (6), MCP reload/problems/roles, settings unit tests
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
Ledger::renumber_account changes only the code (entries name accounts by
id): refuses an unknown account, a blank or used code, and a control code
for an account of the wrong type or a placeholder. Journaled as
account.renumbered (with the previous code), replayed, projected, shown
in the viewer's journal. The MCP tool lists wanderbooks.toml settings
that still name the old code. The server instructions now warn that the
engine can't tell a same-type account with another purpose at a control
code (a hosting expense at payroll's 6100).
Tests: core property (only the code changes; trial balance equal), core
refusals, the store's command property, MCP end to end with restart.
Mutation on the new code: 8 of 8 viable caught.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
New vendored sources (docs/spec/sources/): Intuit's bank CSV upload and
IIF formats, ECMA-376 / Excel number storage, and the IRS form lines the
tax categories map to.
IIF export (rewritten to Intuit's IIF Import Kit):
- declares every account first (!ACCNT NAME, ACCNTTYPE, ACCNUM): an
undeclared account is created in QuickBooks "as a new bank account";
the MCP export types them (cash accounts BANK, the control accounts AR
and AP, registered fixed assets FIXASSET, the rest by type);
- subaccounts by colon path, parents first; colons in a name replaced;
- ASCII only (IIF is ASCII text), dashes and quotes transliterated;
- the kit's 2007+ journal layout and M/D/YYYY dates; an entry using an
undeclared account is refused.
Bank CSV:
- the 4-column layout is money out then money in by position, which
matches Intuit's "Credit, Debit" and banks' "Debit, Credit" both (the
doc's "Expense, Income" labels were wrong, the parsing was not);
- a slash date's order comes from the file (a part over 12 settles it)
or the caller's new date_order, never a guess: Intuit recommends
dd/mm/yyyy, US banks write mm/dd/yyyy;
- fractions of a cent and double negatives ("(-5)") are refused; the
header is recognized on the first non-blank row.
Chart CSV: a blank code or name is refused with its row (found by the
new fuzz_import_csv target), and the core now refuses a blank account
code or name too (replay keeps older books).
MCP:
- books.import_chart_csv and books.import_bank_csv rehearse the whole
file on a copy of the ledger first: a bad row anywhere refuses the
file (before, a duplicate within the file, a parent after its child,
or a date in a closed period left earlier rows behind);
- bank rules: the longest matching pattern wins (they arrive in a map,
so "first match" changed from run to run).
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
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
A crash or power loss mid-append can leave a partial last line. The
writer acknowledges an append only after its whole line is synced, so
that line was never acknowledged: opening now saves those bytes to
journal.jsonl.torn.<time>, truncates to the last newline, and journals
journal.tail_repaired (replay and projection ignore it; the GUI shows
it; books.digest reports it in journal_repairs). Damage before the last
newline is still corruption and still refuses to open. Tested at every
byte of the last append.
The MCP server now waits up to ten seconds for the writer lock: a
restarted server (a client reconnecting) raced the exiting one and died
with Locked, which also made mcp_schedules_and_recurring_over_stdio
flaky. The test harness now waits for each server to exit.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
Stephen (2026-10-13): when what wanderbooks knows is stale, check the
date, research it or ask the owner or CPA, and update the rule for
everyone with a pull request (best) or an issue (worst).
- ledger_core::rules: a registry of rules set by law that change over
time. Each says the years it's known for, its rules.md entry, its
vendored official source, and a review date. stale_rules(today) is
pure; the engine has no clock.
- The 1099 threshold is the first: $600 through 2025, $2,000 in 2026,
then indexed for inflation (26 U.S.C. §6041(h)). default_threshold
and vendor_1099_report now return Result; for 2027+ they refuse with
LedgerError::RuleNotKnown, whose message says what to do: get the
figure from the official source or the owner/CPA, pass it explicitly,
then open a PR (or issue) at github.com/swaits/wanderbooks. Before,
2027+ silently used $2,000.
- MCP: books.vendor_1099 relays that refusal; books.digest gains
stale_rules; the server instructions tell the agent the procedure (and
how to handle control-account conflicts: explain, never renumber).
The CPA package writes a NOT-INCLUDED note instead of a guessed 1099
worksheet.
- Viewer: "Needs attention" shows each stale rule with a ready prompt
for the agent; the 1099 page explains instead of guessing.
Review date for the 1099 rule: 2026-11-01, when the IRS usually
publishes next year's inflation adjustments (CONVENTION, marked as such
in the registry).
Tests: an_unknown_year_threshold_is_never_guessed,
dated_rules_go_stale_on_their_review_date (dates passed in, so no clock
in the test), MCP stdio: 2027 refused with guidance, explicit threshold
accepted, digest carries stale_rules (asserted date-independently).
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
books.show asks the viewer to open an entry, an account register, a
report (dates, month/quarter/year columns, prior-period or prior-year
comparison), a document, a search, or a page. The request lives outside
the books (runtime dir, keyed by data dir, written atomically); the
viewer watches it beside the journal and applies books before
navigating. 66 tools.
Site: the dashboard is the hero again; 'Here's what using it looks like'
shows the session beside the viewer, ending in books.show; the cash page
replaces the repeated overview lower down.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
CPA package: every receipt behind the period's entries with an index,
company documents, the journal as IIF, the 1099 worksheet, and a README;
include_receipts=false for a light package. The scaffolded AGENTS.md
covers receipts from email, switching from QuickBooks/Xero/spreadsheets,
and working with the CPA. GUI: a books copy without a server database
reads 'Read-only copy'. Site: example prompts, QuickBooks comparison,
what it does and doesn't do yet, the CPA section, FAQ.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
Store::verify compares the whole SQLite projection, every table row for
row, against a fresh projection of the journal; verify_and_heal rebuilds a
drifted database (keeping the old file) at every server start and via the
new books.verify tool, which also re-hashes every blob. The GUI checks the
server's database read-only and every stored file, and shows the result.
rebuild() also drops stale WAL/SHM files.
site/: the wanderbooks website (just site, just publish). install.sh:
OS detection (Windows points to WSL2), C compiler and git checks,
WANDERBOOKS_REPO. Windows: no directory fsync off Unix; .exe-aware lookup.
Repo justfile: check, build, install, demo, site.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
Vendors carry form_1099 (NEC/MISC) and tin_on_file (never the TIN).
Entries carry the vendor they paid; bills, bill payments, and reversals
are tagged automatically. books.vendor_1099 counts cash paid per vendor
per calendar year (card payments excluded) against $600 through 2025 and
$2,000 from 2026, or an override, and flags missing W-9s. Four new tools
(64), two journal events, schema v7. Docs: finished R-FUTURE work is no
longer listed as future.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
A platform deposit becomes a draft entry with the deposit, fees,
adjustments, and gross revenue (by class), refused unless gross - fees
+/- adjustments equals the deposit to the cent. The payout statement is
attached as its receipt before posting. 60 tools.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
Amortization schedules spread a prepaid expense or deferred revenue over
the months it covers, to the cent, posting on month ends; runs preview
first, are idempotent, honor closed periods, and are exempt from the
receipt policy like depreciation. Recurring entries generate drafts only,
never posts. Six new tools (59 total); four new journal events, replayed
and checked.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
Every business has owners, and how owners put money in and take it out
depends on what the business is. wanderbooks now knows the four common
US shapes:
- books.chart_template {entity_type, owners}: a starter chart for a sole
proprietorship (owner's capital and draws), partnership or
multi-member LLC (capital and distributions per partner, guaranteed
payments), S corporation (stock, APIC, shareholder distributions,
officer compensation, retained earnings) or C corporation (dividends,
income tax expense), plus common income and expense accounts with
tax categories, and the wanderbooks.toml settings that go with it
(tax form, members with equal-share placeholders that sum to exactly
100, close target). A proposal for the agent to review with the human.
- Closing: CloseTo is now RetainedEarnings { sweep }, Account { into,
sweep } (a sole proprietor's capital) or Members([MemberClose { capital,
share, distributions }]). Sweeps zero owner-pay equity accounts into
their target at close: draws into owner's capital, dividends or
distributions into retained earnings, each partner's distributions
into their own capital. Validation (equity, distinct, shares sum to 1)
runs in the pre-close preview, before anything is journaled. The
journal records the target; journals with no target or the old
"retained_earnings" string still replay.
- Members' equity: a partner's distributions account is part of their
capital; its activity reports as distributions.
- Config: members' distribution_account; [books] close_into and
close_sweep for single-owner businesses (rejected alongside members).
The cash flow names members on their distribution accounts too.
Tests: a sole proprietor (net 2,000 and 500 of draws into capital: 6,500,
the cash); a corporation (dividends 300 into retained earnings: 600); a
partnership with distribution accounts (Bob 100 + 25 - 20 = 105, swept at
close, February begins there); bad sweep accounts; templates round-trip
through the chart parser, unique codes, equity per entity, every tax
category valid for the entity's return; stdio: template -> settings ->
import -> postings -> close with the exact closing lines.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
wanderbooks is a general MCP-first accounting application: every
business needs its accounts mapped to where they land on its income tax
return, and its CPA needs book-to-tax differences surfaced, not hidden.
- ledger_core::tax: a catalog of stable categories (gross_receipts,
commissions_fees, meals, guaranteed_payments, officer_compensation,
nondeductible, ...) with kind (income, cost of goods, deduction), the
returns each appears on (Schedule C, 1065, 1120-S, 1120), a default
deductible percent (meals 50, nondeductible 0), and guidance. Keys,
not line numbers: form lines move from year to year.
- Accounts carry tax_category and an optional deductible_percent
override, validated against the account type (and the return, at the
MCP layer), journaled as account.tax_set, replayed, projected (schema
v6).
- tax_summary(start, end, form): the P&L grouped by category, book and
deductible amounts (half away from zero to the cent), contra income
(refunds) reducing receipts, and every account still uncategorized.
- MCP: books.tax_categories (filtered to the configured return),
books.set_tax_category, a tax_summary report in every format and in
the CPA package, chart output with categories, and a fifth
tax_category column in chart CSV imports, validated before anything is
created. [company] tax_form, or derived from tax_classification.
Scope stays book basis: no tax depreciation, basis, or filing.
Tests: a hand-computed quarter (50% meals 333.33 -> 166.67, penalties at
0%, refunds as negative receipts, guaranteed payments, one uncategorized
account; book net 5,276.67 vs tax 5,483.33); overrides; category/account
/return validation; form parsing and derivation; CSV parsing; stdio:
filtered catalog, mapping, refusal, summary, all-or-nothing import.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
The close zeroed every revenue and expense account's all-time movement,
so closing a period after later entries were posted swept those too:
close January in March and February's and March's income landed in
January's closing entry. The preview had the same bug and never showed
where the net went. Now:
- close_period_to(id, to) zeroes balances as of the period end; entries
dated later stay open for their own period. Periods must close in
order (LedgerError::CloseOutOfOrder): a later close has already swept
the earlier period.
- CloseTo::Members: for a partnership (multi-member LLC) the net goes to
each member's capital account by share, to the cent, the last member
absorbing rounding, which is what K-1 capital accounts track.
CloseTo::RetainedEarnings (3999) stays the default; close_period is
shorthand for it. books.close_period picks Members when
wanderbooks.toml lists members.
- The journal records the close target; replay re-derives the closing
entry and now compares every line with the journal, not just the id,
so a change to closing math can never silently rewrite history.
- The tool's preview is the real close run on a clone of the ledger
(Ledger now derives Clone), so preview and post can't disagree.
- Members' equity: closing entries into a capital account are income,
not contributions. Balance sheet for a partnership: capital accounts
(with allocated earnings), then only unallocated earnings —
"Undistributed earnings, prior years" if any, and this year's unclosed
net income (loss). periods::allocate is shared by the close and the
statement.
Tests: January closed after February is posted sweeps exactly Dr 4000
2,500 / Cr 6100 800 / Cr 3999 1,700 (mutation-checked: the old code gives
3,500/120/800/2,580); out-of-order close refused; a partnership close
splits 666.67 into 333.34/333.33 with no 3999, and the members' equity
statement reads correctly before and after; store replay of a members
close (reopen, rebuild, verify); partnership and corporate balance sheet
layouts; stdio close preview equals the posted lines.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
Every report a CPA expects, laid out the way US small-business books
read (QuickBooks as the reference):
- Exports: books.export gains general_ledger (by account, running
balances, splits), general_journal (the entry-ordered listing, which
the CPA package used to mislabel "general ledger"; alias journal),
members_equity, and trial_balance as of a date, in xlsx/csv/json, and
PDF for all five statements (P&L, balance sheet, cash flow, trial
balance, members' equity). books.trial_balance takes as_of.
- CPA package: every statement as PDF and XLSX, plus the general ledger
and general journal, all for the fiscal year to date.
- Layout (ledger-import::report): multi-column statements (Total;
Debit/Credit; one column per member plus Total), "$" on subtotals and
totals, a rule above every sum (none over an empty section), a double
rule under statement totals, zero as 0.00, negatives in parentheses
with the closing paren hanging so decimal points align.
- Terms: "Net income (loss)"; for a multi-member LLC, "Members' equity",
member contributions and distributions named in the cash flow, and the
balance sheet splitting retained earnings (the Retained Earnings
account plus earnings not yet closed from earlier years) from the
fiscal year's net income (loss); the cash flow's "Adjustments to
reconcile net income (loss) to net cash from operating activities" and
"Net increase (decrease) in cash".
- PDF: Inter replaces the typst-assets serif fonts (bundled, SIL OFL 1.1,
license in fonts/; from the official v4.1 release), centered title
block, column-header row, full-width rules, footer "Accrual basis ·
Prepared <date> · Journal seq N" with page numbers. Amounts on total
rows stay regular weight so bold figures can't leave the decimal
column. typst-assets dependency removed.
- XLSX: centered title block, header row, Excel accounting formats with
"$" attached on sums, general ledger and general journal workbooks.
- Config: wanderbooks.toml [[company.members]] (name, share "50%" or
"0.5", capital_account; shares must total 100%) and [books]
accounting_basis (accrual | cash).
- Core: RETAINED_EARNINGS_CODE names the "3999" that period close uses.
- Fix: "today" is local time, not UTC; in US evenings UTC is tomorrow,
so reports defaulting to "through today" included the next day and
footers carried the wrong date.
Tests: layout (currency and rule placement, retained earnings vs. this
year's net income for a member LLC, footer text); exact template data;
deterministic PDFs; config parsing (members, shares, basis); stdio:
trial balance as of, February general ledger (beginning 1,004.00, splits,
ending 1,003.50), members' equity (contributions 1,000.00, net income
3.50, ending 1,003.50), members' equity PDF, the CPA package's ten files.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
money() printed whatever scale a Decimal happened to have, so an empty
sum came back as "0" while every other amount read "207.68". Amounts now
have at least two places ("0.00", "1000.00"), padded and never rounded:
an exact FX-converted amount with more places keeps them. Negative zero
normalizes to "0.00".
Test: money_always_has_cents_and_never_rounds; three stdio assertions
that pinned the old "0" now expect "0.00".
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
Zero warnings from `cargo clippy --workspace --all-targets`, which is now
a hard rule rather than "clean except pre-existing":
- ChartOfAccounts::add takes the Account it registers instead of eight
loose parameters (too_many_arguments); Ledger::add_account builds it.
Same validation, same errors.
- close_period tool: collapse the nested if-let into a let chain.
- iif.rs docs: the IIF layout example shows tabs as `\t` instead of
literal tab characters (tabs_in_doc_comments).
- Tests: drop an unused binding; assert! instead of assert_eq! against a
literal bool.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
The printpdf statements padded columns with spaces in a proportional font
(amounts didn't line up), had no company name, printed negatives as
"-207.68", and put everything on one page (a long statement was silently
cut off past ~70 lines). Now:
- PDFs are typeset by Typst from one template,
ledger-import/templates/statement.typ. The laid-out statement goes in as
JSON data (sys.inputs), so account names are never parsed as markup.
Fonts are bundled (typst-assets: Libertinus Serif), so output doesn't
depend on the machine and is byte-for-byte deterministic. Statements
paginate, with the company/title repeated on later pages and "Page n of
m" plus "Prepared from journal through seq N" in the footer.
- US accounting presentation, decided once in ledger-import::report and
applied by both PDF and XLSX: tabular figures; "$" on each section's
first amount and on every subtotal and total, pinned to the column's
left edge; negatives in parentheses with the closing paren hanging (its
width reserved on every row, so decimal points align); zero as a dash;
a single rule above sums (none over an empty section) and a double rule
under statement totals; amounts never bold, because bold figures are
wider and would leave the decimal column. XLSX uses Excel's own
Accounting formats for the same result.
- Cash flow: "Net change in cash" is a subtotal; only "Cash at end of
period" takes the double rule.
- Core fix: cash_flow walked the chart in HashMap order, so the order of
working-capital and financing lines could change between runs. Lines
now follow account code. Test: five owners, twenty runs, always
3000/3001/3003/3005/3009; fails without the sort.
New dependencies (ledger-import): typst, typst-layout, typst-pdf,
typst-assets (fonts), typst-as-lib (World/font plumbing), serde_json (the
template's data). Removed: printpdf. Release ledger-mcp grows by the
bundled fonts.
Tests: exact template data for a hand-built P&L (like a golden); same
statement renders to identical bytes; 200 rows of Typst markup
characters render literally and span several pages; currency-sign and
rule placement; amount splitting.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
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 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