Commit Graph
6 Commits
Author SHA1 Message Date
swaitsandClaude Opus 5.5 5548902f27 feat: cash flow statement PDF, pdf export format, cash flow in CPA package
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
2026-10-11 18:57:12 -07:00
swaitsandClaude Opus 5.5 e59e8001c6 feat: receipt unlink and attachment withdrawal
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withdrawn for an unlinked receipt or a filed document: hidden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- link_receipt now refuses an already-linked or withdrawn attachment.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
2026-10-11 18:40:51 -07:00
swaits 0a90a72962 Payroll accounting, class tracking, CPA handoff package (48 MCP tools) 2026-10-11 15:32:16 +00:00
swaits 90656055cc Next steps 5-10: resources, cash flow, QB interop, backfill, HTTP, parallel-run plan 2026-10-11 03:01:51 +00:00
swaits 8c115f1b9e asset slice + testing initiative: fixed assets, property/mutation/fuzz testing, docs 2026-10-11 02:25:44 +00:00
swaits a65d10c78e First slice: ledger-store (journal+blobs+sqlite) and ledger-mcp (18 tools, receipt policy) 2026-10-11 01:37:32 +00:00