One page set a CPA can read: what was checked, through which day and state
of the books, every finding with its code and severity. No clock and no
random id, so the same findings give the same bytes.
Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01HS8WZziDnyxunC23MUxrLp
The page a customer pays from must show what the books issued, and only
that. InvoiceDoc gains each line's quantity and unit price ("3 x $33.33"
beside the line's own amount, never recomputed), the customer's PO, memo,
footer, the ways to pay (a QR code through labels::qr_svg for a method
with a link that asks for one), the seller's email and website, and a
Ship-to block. InvoiceVersion separates the issued copy (no stamp, no
settled rows, no "re-created" note) from the current copy, whose
"Re-created on" note prints the as_of it was given, never the wall clock,
so the bytes stay deterministic (B-40 item 3). Every amount reaches the
page through report::amount_parts; every string is data.
ledger_package builds all three copies (issued, DRAFT, current) from one
function over the invoice's own snapshots (A-13, D-55: number, terms,
bill-to contact block, shipping address), falling back to the party record
only for a document made before snapshots, so the three cannot disagree.
invoice_document drops its now-unused `today` argument.
rules.md gains B-39 (terms) and B-40 (numbers and the issued copy) from
the 8.3.13 spec blocks, CONVENTION until their sources are vendored.
No golden moved: the render test never held a hash, it compares two
renders for equal bytes, and still does.
Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01HS8WZziDnyxunC23MUxrLp
D-61 (Q-9): the writer sheds the typesetter and the crate map is layered
again. The PDF/XLSX reader (extract.rs, plan P6) is now the plain library
crate ledger-reader, moved whole with git mv and no behavior change.
ledger-store depends on it instead of ledger-import, so the store no
longer builds Typst or the fonts; ledger-import re-exports it as
ledger_import::extract so gui, mcp, host and the fuzz targets compile
unchanged, and still never depends on the store. New crate carries only
the dependencies extract.rs imports (hayro, hayro-interpret, kurbo, zip,
quick-xml, thiserror); fuzz/Cargo.lock gains the new package.
Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01HS8WZziDnyxunC23MUxrLp
ledger-import invoice_pdf (templates/invoice.typ): seller, bill-to,
number, dates, terms, lines, total, each settled line and the balance
due; money formatted in Rust (the template does no arithmetic), text as
data, deterministic bytes. Stamps as a rubber stamp would mark it, in
red: PAID (with the day it was paid in full: the invoice is then the
customer's receipt), PARTIALLY PAID, PAST DUE, VOID; DRAFT in gray for
S4's preview. ledger-package invoice_document builds it from the books
as of a day: the derived figures (B-38), each payment that stands on its
own line with its date, payment method and reference; re-created copies
say so (the issued copy is kept from S4 on and never changes).
books.document pdf hands it over as a download; the viewer's invoice
page saves or opens it. The owner asked for the paid stamp with the
payment's date and details (2026-10-24).
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
The P3 cutover review's open point 1: entries carry projects (classes,
B-37), but the QuickBooks Desktop file (B-34) left the CLASS field empty
on every line, and neither B-34 nor the README said so, though B-34 rule
6 says nothing changes silently.
Intuit's IIF Import Kit (vendored in docs/spec/sources/intuit-iif.md,
the kit's SHA-256 unchanged): the `!CLASS` header help says "Only the
NAME column is required" and a subclass's NAME is its parents' names
first, joined by colons; the kit's "Import First - List Declarations"
example declares `!CLASS` rows before any transaction, and its "2004
Deposit (Income)" example names the class line by line in CLASS. So the
file now declares every class in a `!CLASS` list after the accounts and
before `!TRNS`, and writes each line's class in CLASS (empty where the
line has none). Books with no class write no list, byte for byte as
before. A line whose class wasn't declared is refused
(IifError::UndeclaredClass), never written classless.
A class's NAME follows B-34's rules for an account's own name: plain
ASCII (rule 3), a colon written '-' (it would start a subclass),
trimmed, '?' if nothing is left, cut to 31 characters: Intuit's qbXML
Onscreen Reference gives `ClassAdd`'s Name "maxDT" : 31 (and 31 in the
Canadian, UK and Australian desktop editions; 100 only in Online), the
same as its `AccountAdd` Name (both JSON files vendored by SHA-256);
Conductor's QuickBooks Desktop API reference agrees and says the name is
case-insensitive. Classes whose NAMEs would match ignoring case get
" (id)", round after round, as accounts get " (code)", except that
among names that match, those already written differently from the
books (made safe, or tagged) yield first, a second " (id)" if need be:
a class's own name is kept unless another class's own name is the same
ignoring case (classes 1 "Café", 2 "Cafe", 3 "Cafe (1)" are written
"Cafe (1) (1)", "Cafe", "Cafe (1)"). Each class is tagged twice at most
and ids differ, so none is left alike (a hand-built list is refused). Each class name
written differently is an IifChange (IifField::ClassName), said one
line each in the warnings and in the package README, whose
"written differently" paragraph now names class names' limits; its IIF
line says CLASS is each line's project when there are classes. The MCP
and viewer notes count "account or class name(s)".
API: `iif_classes(ledger)` builds the list; `journal_to_iif` takes it
(`&[]` for none).
Docs: rules.md B-34 rule 8 with its sources; intuit-iif.md (the
`!CLASS` help, the list declarations and deposit examples, Intuit's SDK
department page, the qbXML Onscreen Reference's ClassAdd and AccountAdd
and Conductor's class reference, each with SHA-256);
mcp-interface.md (books.export iif, the package note); the bookspec
example iif-quickbooks-journal-file.toml (two projects: one carried and
renamed, one only declared; every line derived by hand); testing.md;
STATUS (open point 1 done; point 3 waits for the close, the owner said).
Tests: ledger-import
`iif_writes_each_lines_class_and_declares_the_classes_first`,
`iif_class_names_fit_quickbooks_and_every_change_is_listed`,
`iif_class_names_written_as_the_books_have_them_are_kept`,
`iif_refuses_an_undeclared_or_unfit_class`, property
`iif_class_names_never_clash`; ledger-package
`the_package_iif_carries_each_lines_project` and the bookspec example.
Broken to confirm: CLASS written empty fails the two exact-file tests,
the package test and the bookspec example; the " (id)" tag dropped fails
the names test and the property; tagging every name that meets (no
yielding) fails the kept-names test and the property (its shrunk case,
"A-B" beside "A\uFF1AB", kept in the regressions file).
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
The CPA package's general-journal.iif now holds every posted entry through
as_of (closing entries left out, D-36), written as plain ASCII with CR LF,
DOCNUM the entry id, QuickBooks Desktop's field limits and subaccount types
honoured, and every character written differently listed in the export's
warnings and the README (grouped by substitution, TINs masked). The 1099
worksheet stops at as_of too. PDFs print CJK, Arabic, Hebrew, Thai and
Devanagari (Noto fallbacks, OFL), and so does the viewer. has_full_tin reads
Unicode separators.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
- 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
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
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
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
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
swaitsandClaude Fable 5.1