3f20df970030889014e98e22c05024e01505fc5c
11
Commits
| Author | SHA1 | Message | Date | |
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  swaitsandClaude Opus 5.5
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3f20df9700 |
config, mcp, gui: specs from sources, spec-blind suites, and the bugs they found
check / check (push) Canceled after 0s
ledger-config: parse gets a sourced spec. A fiscal year starts on the first of a month (IRS Pub. 538); tax_classification is read by whole words (Treas. Reg. 301.7701-3, Schedule C instructions; "business corp" no longer reads as an S corp, "corporation or S corporation" is refused); duplicate or blank members and shared capital accounts are refused; a negative or non-grammatical receipt threshold is refused; codes trimmed. tests/spec_config.rs (65 spec-blind tests, 14 properties), fuzz target fuzz_config_parse (weekly). Mutation: 55 of 55 viable caught (from 25/38). The receipt policy moves to ledger-config, with one loader (effective_receipt_policy) and one decimal grammar, so the server and the viewer enforce and show the same rule (the viewer had its own: only expense-like debits, a silent $25 default, and no config.json). ledger-mcp: a module spec (MCP 2025-06-18 tools, JSON-RPC 2.0, the operating contract). Amounts in are exactly -?digits[.digits]; a number that is one account's code and another's id (vendors, classes alike) is refused, not guessed; the threshold is validated at startup. Fixed: add_line with a bad class journaled the line before refusing; profit_and_loss_by_class ignored `class`; aging buckets said "0". A wire in front of rmcp answers malformed JSON with -32700 and invalid requests with -32600 and their id (rmcp dropped the first, omitted the id). tests/spec_mcp.rs (26 spec-blind tests: every tool's result against its own outputSchema, a random-call state machine checking the journal is untouched by every refusal, amount grammar, previews, the receipt policy). ledger-gui: money, accounting, and dollars never round (they rounded to cents, banker's style); export file names avoid Windows device names, trailing dots and spaces, empty names, and 255-byte overflow; specs on attention, history, fuzzy search, and axis ticks. ledger-core: the lifetime profit_and_loss is renamed unclosed_earnings (docs/testing.md #3). Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX |
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swaitsandClaude Opus 5.5
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fb3b4ab476 |
closes: a run of members closes splits cumulatively
check / check (push) Canceled after 0s
Each close into members' capital rounded on its own, ties to the earlier member, so twelve monthly 50/50 closes of odd-cent income could leave one member several cents ahead of half the year (docs/testing.md #12, found with the members' equity fix). - CloseTo::Members now splits cumulatively over a run (closes back to back with the same members and shares): each close gives a member allocate(run total so far) - allocate(run total before). Periods record their close order and a cumulative close's members and net (Period::close_seq, member_close) so the next close continues the run and replay recomputes it exactly. A close to anything else, or other shares, ends the run. - Journaled "rounding": "cumulative". The per-close rule is kept as CloseTo::MembersPerClose for closes journaled "largest_remainder"; older closes still replay with the last member absorbing it. - Lean: runPart_telescopes (a member's total from a run is their allocation of the run's total) and closePart_total (each close hands out exactly its net), audited to the standard axioms. - Tests: hand-computed three one-cent months (per close A 0.03 / B 0; cumulative A 0.02 / B 0.01), a run ending, a property that each member stays within a cent of their share (fails on the per-close rule), and a store contract that each rule journals and replays as itself. Wanderland's books have no closes yet, so all of theirs use the new rule. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX |
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swaitsandClaude Opus 5.5
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37824e55d3 |
members' equity: split undistributed earnings cumulatively
check / check (push) Canceled after 0s
A capital account is one running balance (Form 1065 Schedule K-1 instructions, Item L: beginning and ending capital "based on the partnership's books and records"), but the statement split prior earnings and the period's income separately, so a member's ending on one statement could differ by a cent from their beginning on the next. Now each member's share of undistributed earnings is allocated as of a date (largest remainder, as before): beginning as of the day before the period, ending as of its last day. A member's period income is the roll-forward's remainder (their share within a rounding cent); incomes still sum to net income. New property each_members_capital_chains_across_statements (random books, odd-cent shares, closes to members or not, any split date) fails on the old code and passes now. The hand-computed test is recomputed: the old split gave two cents off an even 50/50 to date. Also: rules.md B-13 quotes Item L; docs/testing.md #7 and #8 marked changed; the CPA-question list is replaced by the rule that wanderbooks settles questions from the sources and makes real choices per-company settings. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX |
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swaitsandClaude Opus 5.5
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819cd09e0d |
cash flow: financing and investing gross; account roles are a setting
check / check (push) Canceled after 0s
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 |
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swaitsandClaude Opus 5.5
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d0490bf106 |
test(core): every surviving mutant killed or argued equivalent
check / check (push) Canceled after 0s
Max-testing pass, step 8. The final mutation run left 112 survivors (89% caught). Three agents triaged them by file, by the playbook's table: spec the boundary then test it, a law rather than one more pinned value, assert the real value, never weaken a test. Every expected value is hand-computed. - reports.rs (35): 28 killed, chiefly cash flow (inclusive start date, each line's sign and label, a loss on disposal moving to investing, financing designation), general ledger and members' equity date boundaries, and the balanced() checks (a real report nudged by a cent must stop balancing). 7 equivalent: four >/>= after an early return on zero; two in dead code (removed in this commit); one sign of a zero cleaned on output. - ledger.rs, kernel.rs, journal.rs, money.rs (52, plus one new): 49 killed, including every replay_* mutant at the core level (ids, accumulation, status, vendor tags, out-of-order refusal), FX rates, 0%/100% deductible boundaries, a dividend sweep with no income, the legacy member rounding at close, a bill paid on its own date, a liability-account reconciliation, mixed-currency entries (via serde), ISO 4217 minor units, Display/Debug. 3 equivalent: zero refused before a </<= check; a period whose end is in a closed period refused earlier; columns(0). - schedules, tax, analysis, payouts, assets, form1099 (25): 23 killed (schedule length 1-600, recurring end on its start, frequency parsing and stepping, cost of goods in tax net, a zero payout, disposal on the purchase date, quarter starts, labels); 2 equivalent (zero adds zero; days_held is provably >= 1). Two small production cleanups the triage surfaced: kernel::columns(0) returned a negative-zero credit that would print "-0" (regression a_zero_movement_has_no_negative_zero_column, shown to fail before); and cash_flow computed a book value it never used. Spec lines added where a boundary wasn't specified (cash flow's inclusive start and line signs, members' equity start date, payout with no deposit, disposal on the purchase date, bill paid on its own date). `just mutants` now runs core and store tests (the store's replay tests), not the whole workspace, which rebuilt the viewer for every mutant. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX |
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swaitsandClaude Opus 5.5
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0340f316ee |
fix(core): due-today is Current; odd cents split by largest remainder
Max-testing pass, step 2: two spec decisions Stephen confirmed (2026-10-13), each test-first. Aging (arap::aging_bucket): a document due today was "1-30 days past due"; it is Current, since past due starts the day after (QuickBooks' convention). Spec in the doc comment. Boundary examples at every edge (due today, 1, 30, 31, 60, 61, 90, 91 days) fail on the old code. A property: the balance lands in exactly one bucket, and time only ages it. Member splits (periods::allocate): the last member absorbed every odd cent, so the same partner always got or lost it. Now largest remainder: each share rounded toward zero to the cent, leftover cents to the largest remainders, ties to the earlier member, a loss the negation of the gain. The core is a new kernel function, kernel::apportion, allocation-free so Kani proves it (n <= 3): apportion_is_exact (it succeeds exactly when the shortfall is under a unit per part; then the parts sum to the whole, each gains 0 or 1 unit, one may take the sub-unit fraction) and apportion_is_fair (never a unit to a part while a larger remainder goes without). Kani found an off-by-one in the first version: a shortfall of n units plus a fraction was accepted. Native regression apportion_refuses_a_shortfall_of_a_unit_per_part_or_more. Properties at Decimal (2,000 cases, up to 5 members): conservation, within a cent of each exact share, fairness, sign symmetry; they fail on the old rule. Bridge: apportion agrees on i64 and Decimal. Contract: closes journaled before this change replay exactly. New member closes journal "rounding": "largest_remainder"; journal lines without it replay as CloseTo::MembersLastAbsorbs, the old rule (periods::allocate_last_absorbs, pinned by closes_journaled_under_the_old_rule_replay_with_it). The members' equity statement isn't journaled and uses the new rule. Open gap: Lean proof of apportion's sum law for any n (needs a permutation lemma on the ranking); Kani covers n <= 3, properties n <= 5. The Lean closing theorems already hold for any split summing to the net. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX |
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swaitsandClaude Opus 5.5
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dbdc8e671f
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feat: entity-aware owner equity — chart templates, draws, distributions, dividends
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
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swaitsandClaude Opus 5.5
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8164abb2b8
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fix: period close sweeps only through the period end; partnerships close into members' capital
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 |
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swaitsandClaude Opus 5.5
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02b3b9c053
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feat: general ledger by account, trial balance as of, members' equity
Three reports a CPA expects that the engine could not produce: - general_ledger(start, end): the canonical general ledger, organized by account in code order. Each account has its beginning balance, every posting in the period (date, entry, description, debit, credit, running balance on the normal side) and its ending balance, which ties to the trial balance. Each posting names its split: the one account on the opposite side of its entry, or "-Split-" when that side has several, so a compound entry (one debit, several credits) reads correctly from every account it touches. The entry-ordered listing the exports called a "general ledger" is really the general journal. - trial_balance_as_of(as_of): a trial balance is always as of a date. - members_equity(start, end, members): the statement of changes in members' equity for a multi-member LLC taxed as a partnership. Each member's capital roll-forward: beginning (capital plus their share of undistributed earnings), contributions, allocated net income (loss), distributions, ending. Allocation is by ownership share to the cent, the last member absorbing rounding, so totals are exact and the ending total equals balance-sheet equity; any equity change the roll-forward can't explain shows as "other" instead of disappearing. Shares must be positive and sum to exactly 1; capital accounts must be distinct equity accounts (LedgerError::InvalidMembers). - CashFlowLine.account: the account a line is about, so renderers can name members instead of account codes. Tests (every expectation computed by hand): trial balance as of Jan 31; February general ledger with beginning balances, running balances, a card that nets to zero, an inactive account still listed, and every ending balance tied to the trial balance; a compound entry's splits from all three sides; a two-member partnership where 666.67 and 100.01 split unevenly (333.34/333.33, 50.01/50.00), with and without closing January, tying to the balance sheet each month; bad member configuration. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu |
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swaitsandClaude Opus 5.5
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03212265ce |
feat: Typst-typeset statements in US accounting format
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 |
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swaitsandClaude Opus 5.5
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c6faeeb827 |
feat: period-scoped P&L and as-of balance sheet; closes don't zero periods
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 |