The owner (2026-10-23): "We should probably just delete the stdio path
altogether. THere's no point in that. And it sitting there unused will
just lead to bitrot. Nuke it?"
Books are served only by the books server (`wanderbooks server`),
reached by agents through the bridge (`wanderbooks mcp --book ID`),
which stays.
Removed: `wanderbooks dev-stdio`, the `ledger-mcp` binary, and
`ledger_mcp::run` (stdio and `--http` over a bare data dir), with all
that only that mode had:
- files the books make coming back inline: `HandedFile.content_base64`
is gone, and `download` and `expires_at` are always there;
- books with no access log or backups: `books.access_log`,
`books.backup` and `books.back_up_now` are always offered, by scope;
- the settings file read and reloaded (`legacy_files`), the vault key
named by a file or `--vault-key-file`, and the books dir's
key-inside-the-books and git checks (with `paths.rs`);
- `wire.rs` (the bridge frames an agent's lines itself);
- `books.settings`' file fields and `books.start`'s `settings_source`.
`BooksServer` is built one way, from `Served` (a book as the books
server serves it), in production and in the unit tests. An unknown tool
is now a protocol error (mcp-tools.md). Inline file input is unchanged.
Then the owner's three decisions (2026-10-23, the question tool):
(a) `books.import_settings` is removed entirely (118 tools): old books
come in whole by `wanderbooks books adopt`, which reads their settings
file once; ledger-config keeps its settings-file parsing only as far as
adoption uses it (`load` and the path-reading `effective_receipt_policy`
are gone), and `books.chart_template` gives its settings as
`books.set_setting` changes. (b) The viewer's loose-books-folder mode is
removed (`--data-dir`, `--books-toml`, `--vault-key-file`, the settings
file and config.json followed): it opens only books of the data root,
reading settings from the journal and the vault from the book's own
`vault/` and `keys/`. (c) `wanderbooks dev-stdio` has no stub: it is an
unknown command like any other word. Also: an upload's expiry past the
calendar is an error, never an empty string.
Tests: every suite that drove the stdio server moved to
crates/ledger-cli/tests/ and drives a real `wanderbooks server` on a
data root of its own (tests/common), handed files by their download;
mcp_stdio.rs is mcp_journeys.rs. Tests of what is gone are deleted and
listed in docs/testing.md. Docs: plan D-44 (D-18 superseded), STATUS,
testing, rules, mcp-interface, the handbook, README; justfile recipes.
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 2: a state's LLC filing fee, booked
to an organization-costs account (tax category organization_startup),
read as "Cash paid to suppliers and employees". B-14 rule 5 sent a
payment to class (g) only when every operating line's account was
taxes_licenses, so the account, not the payee, decided.
ASC 230-10-45-17, read in EY's guide that reproduces it (Statement of
cash flows, July 2026, p. 43; the PDF re-fetched and its SHA-256
recorded in docs/spec/sources/fasb-asc.md), lists apart "(b) Cash
payments to other suppliers and employees for other goods or services"
and "(c) Cash payments to governments for taxes, duties, fines, and
other fees or penalties". 45-25's classes name only income taxes (f)
among the latter, so the rest are (g), other operating cash payments.
A formation filing fee is rightly an organization cost (its account and
tax line), and still a payment to a government: the payee is what
45-17(c) is about.
So rule 5 now sends a payment's government part to (g): of an
operating payment the structure classes (d), what went to a party with
the government_agency or tax_agency role (the chain root's parties, so
a reversal keeps its original's class) is (g), on any account; and, as
before, a payment whose every operating line is on a taxes_licenses
account is (g). Every party a government: the whole payment. A
government and a supplier named together: the payment is split by their
resolved shares (B-35), the government's part (g), the rest (d), since
ASC 230-10-45-22 has "each separately identifiable source or each
separately identifiable use" classed "on the basis of the nature of the
underlying cash flows" (EY p. 44; quoted in fasb-asc.md; it names the
three activities, read for 45-25's classes too as a CONVENTION). The
government's part is the payment x its share / the whole, rounded half
to even to the base currency's places, the rest exact, so the line still
sums to the payment and a reversal mirrors it. Shares that don't
resolve leave the whole payment (d). One naming no party is decided by
its accounts. Receipts are untouched (a refund from a government stays
(c)). No total changes, only which operating row a payment is in.
Two limits, from the review of this change: a government selling goods
or services (postage) is 45-17(b)'s supplier "for other goods or
services", so the rule says, and the handbook tells the agent, to add
such a payee as a vendor, never with the government_agency role (the
books can't tell what a payment bought; the role says it). And payroll
keeps its structure (CONVENTION): an entry with a line on the salary
expense or a payroll payable control account, or on a pay tax category
(salaries_wages, officer_compensation, employee_benefits,
pension_profit_sharing), stays (d) whoever it names: withheld taxes
remitted are the employees' pay, and the payables mix them with the
employer's taxes, which a remittance can't tell apart. So a remittance
to the IRS is (d) as it was before this change; the employer's payroll
tax paid on its own expense account is a tax, (g).
The first company's books have this case: their state filing fee moves
from "Cash paid to suppliers and employees" to "Other operating cash
payments" at every date once its entry names the state's agency with the
government_agency role and its own entry is the one whose cash the
statement lists (paid from the bank, or on a card that is a lender's
credit, D-42, or by a member through the members' account while it is
a financing account, B-14 rule 11, the way that fee was paid);
charged to an operating-payable card, its cash leaves in the card
payment, whose payee is the bank, and it stays with suppliers.
STATUS says how to check both, and that the cutover goldens' cash-flow
snapshots will differ on the two class lines only (totals the same),
so the next cutover diff isn't read as a regression.
Docs: rules.md B-14 rule 5 (the rule, its source quoted, the date and
what it was before); fasb-asc.md (45-17(b) and (c) quoted exactly, with
the guide's SHA-256); the handbook's entries section (name the agency as
the party on a tax, fee, fine or penalty paid to a government; a shared
payment named with both amounts; a government selling services added as
a vendor; payroll remittances stay with pay; a fee on a card follows the
card payment); fasb-asc.md also quotes 45-22 and 45-22A; bookspec
example cash-flow.government-fees.toml (a filing fee and a lawyer on
one organization-costs account, a license on taxes and licenses with no
party, a penalty to a tax agency on the wrong account, paper from a
supplier, an annual report paid through a registered agent, 37.00 the
state's and 100.00 the agent's; every figure by hand) with a new `class.<a..g>`
key in the
cash_flow query (bookspec README; the runner checks every class the
statement has is given); testing.md; STATUS.
Tests: ledger-core tests/spec_cash_flow.rs
`a_payment_to_a_government_is_other_operating` (the filing fee and a
penalty to a tax agency (g); the same account paid to a lawyer, or with
no payee, (d); its reversal next month keeps (g); a refund (c)),
`a_government_payee_moves_a_fee_on_any_account` (a taxes_licenses
license with no party (g); a payment shared half and half between a
government and a printer split 50.00 (g) and 50.00 (d), the government
alone all (g)), `a_shared_government_payment_splits_to_the_cent` (a
third by percent of 100.01: 33.34 (g), 66.67 (d); amounts split as
given; the reversal mirrors to the cent),
`a_payroll_remittance_to_a_tax_agency_stays_pay` (withheld taxes
remitted from a payable holding its payroll role, and pay on a
salaries_wages account, stay (d) with the IRS named; the employer's tax
on its own expense account is (g)),
`a_government_selling_services_is_a_supplier` (postage to a vendor (d);
given government_agency, (g): the limit the handbook guards); src
cashflow.rs `tests` `a_government_part_rounds_half_to_even` and the
proptest `a_government_part_sums_and_mirrors`; the bookspec example;
from the P4 review, `a_reversal_takes_its_originals_payee` (a fee and
its reversal next month land in one class, the chain's payee deciding:
the books keep a chain's parties one, so reading the reversal's own
parties is an equivalent mutant) and
`a_shared_government_payment_a_member_paid_splits_both_ways` (a shared
payment a member paid: each part with its own on_behalf; fails with
the on-behalf part unsplit). docs/mcp-interface.md: books.cash_flow
and the Roles paragraph say a government or tax agency payee makes a
payment other operating, and a shared one two operating lines.
Broken to confirm: without the payee check the five spec tests and the
example fail; without the split for mixed payees the two shared-payment
tests and the example (class.d -549.50) fail; without the payroll
exclusion the payroll test fails; rounding toward zero fails both unit
tests; without the tax-category route
`operating_classes_follow_asc_230_10_45_25`, the second test and the
example fail. The viewer's cash flow page,
rendered on made-up books before and after: the fee moved from "Cash
paid to suppliers and employees" to "Other operating cash payments",
every total the same; and on made-up books with an annual report
shared between the state and an agent: each part on its own class
line, every total the same.
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
A client project's invoiced revenue and a contractor's billed cost could
never count toward the project: books.create_invoice and books.create_bill
posted at once with untagged lines, and only a draft's line takes a class.
Job costing (B-37 item 3) collects a job's billings and the supplier
invoices for its direct costs on its cost sheet, so each document line
now takes an optional project.
The owner decided it on 2026-10-22 (plan D-43, rules.md B-37 item 8):
each line takes one project or none; a document spanning N projects is N
lines, each with its own amount; no percentage split, so every figure is
exact; a cost truly shared among projects names none on the document
and reaches projects only as entries of their own under the company's
monthly allocation convention, when books.conventions has one (otherwise
it stays untagged and the agent asks the human). The reasoning, stated
in B-37: job costing charges a job the costs traceable to it, whole, and
reaches shared costs only by allocation on a stated basis. ASC
340-40-25-7 counts as directly related both the costs traceable to a
contract (25-7(a), (b), (d), (e)) and allocations of costs that relate
directly to it (25-7(c)); 25-8 expenses general and administrative cost.
The books carry the first whole on the document's line and the second as
the allocation convention's own entries; neither is a percentage on the
document (sources/fasb-asc.md, 25-7 and 25-8 added). The handbook's
projects rule and the line's class parameter say the same, and no
handbook sentence lets a shared cost be split across a document's lines.
The accounting: the document's entry posts one revenue (an invoice's) or
expense (a bill's) line per project its lines name, in the order each is
first named, each the sum of that project's lines, and the untagged
lines' sum as one more line (arap::document_parts, conservation checked
by a proptest). A document naming no project therefore posts exactly the
one line every document posted before. The receivable or payable line is
never tagged: it is a balance-sheet line, which item 3 counts nothing;
the payments (receive_payment, pay_bill) move cash against it and take no
project either. Nothing but the projects moves: the P&L, the 1099
worksheet (payments made, B-19) and party totals (what moved the money,
B-35) read the same with or without the tags (twin-books test); the
projects with the untagged lines still partition the P&L.
- ledger-core: DocumentLine.class_id (serde-omitted when none, so old
documents serialize as before); create_invoice / create_bill split the
revenue or expense side by project and tag it; an unknown project is
refused whole (atomically).
- ledger-store: a document line's project is journaled as class_id on
invoice.created / bill.created, and the entry's line as
entry.line_class_set right after its entry.line_added (the entry.posted
lines carry class_id, as a hand-built entry's do). Behind a NEW journal
feature, document_line_projects (KNOWN_FEATURES, declared by new books,
asked for before the first journaled line, not even the control
accounts written on refusal); not `projects`, which the live books
already declared: the owner consents again at the next upgrade. A
malformed class_id is corrupt; null or absent is none. Untagged
documents journal byte for byte as before; old journals replay
unchanged.
- ledger-mcp: each line takes class (id or name, resolved like
add_line's, every one before anything is written); the result gains
notes for a finished or abandoned project, and on an invoice for an
on-spec project (is there now an agreement? on spec a hoped-for
payment is no receivable, B-37 item 4), tagged anyway; books lacking
the feature refuse with format_upgrade_pending. books.get_entry shows a
line's class_id and project. The handbook's "an invoice or bill takes no
project yet" caveat now depends on the books: gone where the feature is
declared, an "until their format upgrade" note where it isn't.
- ledger-gui: an invoice's or bill's page (its entry's) lists the
document's lines, each project a link that opens it; the demo's client
invoices are tagged to "Client work", whose snapshot is now its revenue
less its contractors. Looking at the page in a narrow window found a
tagged line's tag pushing the amounts past the pane (any tagged entry):
the name is now cut to leave the tag room, the tag itself at most half
the cell.
- bookspec: an `invoice` event, and `lines` with `project` on a bill or
an invoice; example projects-invoice-and-bill-lines-count-by-project,
worked by hand, both projects client work (Zeta 3,500.00 - 1,200.00 =
2,300.00; Harbor 200.00;
untagged -1,750.00; together the P&L's 750.00; Dana's 1099 payments
1,250.00).
- fuzz: fuzz_store_replay can declare journal features.
- Tests: core, store, MCP, viewer, the P2-served cutover fixture and a
viewer/server parity test (its month lists the same length, not
empty); a tagged document's reversal nets its projects to zero, live
and replayed; books.get_entry's class_id; the handbook served as a
resource both ways; each fix broken to confirm its test fails
(docs/testing.md). Docs: rules.md B-27 and B-37 items 3 and 8,
sources/fasb-asc.md, plan/served.md D-43,
mcp-interface.md, testing.md, parity.md, plan/STATUS.md.
No proof changed (no kernel arithmetic: document_parts sums with the
existing document_total).
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
The project page opens on a snapshot: revenue, direct costs, the
contribution before overhead and its margin of revenue (a segment
margin: revenue less every cost traced to the project, fixed and
variable; B-37 item 7), in the black or red, and for on-spec work the
cost unrecovered if repaid. To date or this fiscal year. By month,
revenue and costs with the net to date in its own strip; costs by
category; the list colors each net by its sign. books.project carries
the same figures, and a parity test runs the viewer and the MCP on the
same books to the cent. Tests honor TMPDIR.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
A project is a class with facts (description, status, kind, party,
dates, links, notes) in one project.set event behind the format
feature projects. Four tools (books.add_project, update_project,
projects, project); documents and decisions link to projects; B-37:
on-spec costs are expensed as incurred, repayment is revenue, and the
unrecovered cost is never below zero (Kani). Viewer: a Projects list
and a project page with its figures, by month and by account. The
sidebar measures its footer instead of reserving a fixed 172 px.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
Split kernel::entry_flows into entry_movements and flows_of so the
reversal-mirror proof fits CI; prove runs the fast harnesses, prove-slow
the 8 slow ones (own job in scheduled CI), prove-all both. Laws in
verification.md renumbered 1-31 with a table of all 55 harnesses.
MCP docs checked against the 115 tools (about 60 fixes) with a test that
every tool is documented; rules.md cross-references fixed; bookspec
statuses and loader tightened; viewer notes wrap and accounts sort by
code; STATUS.md says P3 is built, cutover pending.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
Schema 13 is as shipped and the asset columns are schema 14 (shipped
migrations pinned by hash); the tax-basis K-1 leaves net income open (only
the return has it) and takes a contributed prepaid plan at its book amount
as its section 723 basis; a disposal of contributed property names its
704(c) gain or loss; aliases compare by meaning; fixture amounts made up.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
Book value is cost less what the books posted; the schedule's figure is
apart. An asset's acquired date comes from its entry. Contributed
property keeps its section 723 carryover basis apart from its depreciable
basis (the lower of value and adjusted basis), with its 704(c) built-in
gain and method. The K-1 worksheet reports tax-basis capital (Form 1065
Item L) beside the book figures, leaving open what only the CPA knows.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
Books an update could write a newer format for open on their old format
and are asked at every open; anything needing a new feature is refused
until the owner agrees with the passphrase, after a verified backup that
includes the keys. New books start on the current format. Each projection
schema has its own database file, so an older version still opens the
books until the owner agrees.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
The final month takes what the months before leave, spread over its days;
a disposed asset stops on its disposal day. A skipped month is caught up
in the month the run is made; a reversed run un-posts its month. New
schedules spread by day; equal-months schedules must start on the 1st.
Amounts round to the currency's own minor unit. Kani and Lean proofs; an
exhaustive search over runs, reversals and disposals.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
A vendor's 1099 decision is its own dated fact (files NEC or MISC, not
reportable with its reason, or undetermined), applied by each payment's
date. Payment methods are recorded; card and network payments are left
out and listed; a member's check through financing counts; a bank payment
with no method counts (D-40); $2,000 for payments after 2025. One
worksheet for the tool, the viewer and the CPA package.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
Each party's part of an entry is signed as its own account would show it,
with a direction and its cash and in-kind amounts; a reversal is its
original negated. Totals on a cash or all basis: for a member, all equals
the members' equity statement and cash the K-1's cash. Money is cash,
cards and the financing accounts, and a liability credit never pays its
own creditor (creditor_of), so accruals and declared distributions count
once. tin_last4 from the TIN or W-9 facts.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
books.rename_account; account names trimmed, bounded, refused when a
sibling's or TIN-shaped; books.show refuses what its target ignores. A
report asked for without dates covers this fiscal year so far, everywhere
(one rule for tools, descriptions and the viewer; the IIF and CPA package
keep their own dates). policy.require_tax_category warns or refuses; a
Form 4797 gain is shown apart on every return.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
Direct method with the operating reconciliation and noncash schedules; it
foots by construction (Lean and Kani). Every non-cash account belongs to
one section; reversals net; a member or lender paying for the company is
cash borrowed and spent (D-42, constructive receipt and disbursement);
property a member contributes stays noncash. The bookspec seed: one loader
checks every example.
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
Members' shares of earnings are split cumulatively by largest remainder in
the closes, the members' equity statement, the K-1 worksheet and the
viewer, so a member's capital on a given day never moves by a cent when its
month is later closed. Old closes replay as they were; the first P3 close
carries any true-up. Feature members_cumulative. Kani and Lean proofs of
the bounded drift; bookspec examples.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
No Landlock, no seccomp, no helper: isolation is "same_user
(advisory)". The lease socket keeps two intents (close, format-upgrade
consent). The viewer holds the books open while it runs and gains a
Books menu: New books, Back up now, Restore (preview, then confirm),
Close, Connect Claude Code / Codex. New commands `wanderbooks books
back-up` and `wanderbooks connect claude|codex`. The scaffold
(`new`/`init` and its templates) is gone; install.sh needs no sudo.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
The server backs each book up itself: a per-book git archive, pushed
fast-forward only to a git remote and to a folder, when the books open,
after a quiet spell, before they close and on request; every commit,
push and drill is a record in ops/backup.jsonl. Drills clone each
target and verify the chain, the blobs, the vault and the head, weekly
and after a failure. `wanderbooks books restore` previews, then
restores beside or (with --replace) over, never moving books something
holds. The archive refuses anything but a plain bare repository and
pins git against the owner's configuration. books.backup and
books.back_up_now for the agent.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
`wanderbooks gui [BOOK]` finds the data root, reads settings from the
journal, the vault of the book, presence through ops/, Save a copy /
Open on every document, Save the W-9, the Export menu, and colour
schemes. One builder for the CPA package and the 1099 worksheet
(ledger-package), shared by the server and the viewer.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
Files reach the books through the server: uploads by hash and size,
then filed; exports (the CPA package, the 1099 worksheet, W-9s) handed
over as downloads from the server, never read off disk by the agent.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
Settings, conventions (posting templates, approval rules, policies,
close steps, calendar, mappings, notes), decisions, open items and
entry approvals are journal events (journal format 2). Books that keep
their settings never read wanderbooks.toml or config.json; the server
and the viewer take the vault key from --vault-key-file instead.
books.import_settings moves a settings file in once, exactly as the
server reads it. Approval rules, when enforced, gate every posting
path. Replay refuses what it can't read as newer, never as corrupt.
Lean: a record changes no figure. Mutation on the whole diff: every
survivor killed by a test but two equivalent (docs/testing.md). The
Company page says a late open item is overdue in words, not colour
alone.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
docs/mcp-interface.md: the connect text and its budgets, the handbook
(tool and resources), annotations, failing closed, import_local_file's
roots and refusals, the set_w9 path rule and where TIN-bearing files may
go. docs/testing.md: the P0 laws and the tests that check them.
docs/architecture.md: the journal format gate and the server's
fail-closed store lock.
Round-2 review (2026-10-16): mcp-interface.md lists all 26 destructive
tools (unlink_receipt, unlink_attachment and correct_asset were missing)
and openWorldHint false on every tool; the connect text states the
parties rule and the exact receipt rule, and how it fits its budget; the
lint covers every refusal; the import roots refuse /, the home folder and
folders holding the books or a key, the open is a component walk, every
missing or outside path gets one refusal, and the TIN-file registry and
text scan (and what they can't catch) are described. architecture.md:
the frozen envelope, the lenient next-line prev, no repair of newer
books. testing.md: the new laws and tests. verification.md and
parity.md: P0 notes (no new law to prove, no status moved).
The TIN text check, narrowed (2026-10-16; rules.md B-26,
mcp-interface.md): text is refused for a TIN the vault holds, in its
common renderings, or a stand-alone printed SSN or EIN shape, so bank
exports go in; the oracle a vault comparison gives is recorded as a
known limit for P7. testing.md: the P0 mutation run of the final diff,
per crate, and how each survivor was resolved (killed by a named test,
removed by simpler code, or argued equivalent).
The probe bound (rules.md B-26, mcp-interface.md): rule (a) answers
for at most two candidates a filing, so finding a TIN from its last four
takes on the order of 50,000 refused filings; the open limit now names
that path, closed by P2's access log and P7's human-only TIN channel.
testing.md: the law and its tests; tin_files.rs mutated again, 74 of
74 caught.
Review round 3: rules.md B-28 (four-digit years, amounts a line can
carry, checked products, bounded recurring runs) and B-26/B-27 updates
(BOM-less UTF-16, when set_w9 records); mcp-interface.md matches the
code (25 destructive tools, the five idempotent ones, no reverse_entry
receipt checklist, strictly above the threshold, no tool text names
wanderbooks.toml, dot names and roots inside the books refused, the new
settings lists); testing.md lists the new laws and this round's
mutation run.
Review round 4: rules.md B-28 says the bounds are for new commands
only, replay accepts every line an earlier version accepted, and derived
figures refuse rather than panic; mcp-interface.md documents plan_error
and the nullable totals; testing.md lists the old-books contracts and this round's
mutation run (core, store, MCP, config, GUI).
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
mise.toml: pin cargo-mutants 27.1.0 and cargo-fuzz 0.13.2 (the latest
published, and what is installed) instead of "latest", so mutation and
fuzz runs repeat (plan/served.md I-13, P0).
docs/mcp-interface.md: the spec had two Transports sections, and the
first claimed bearer-token auth on Streamable HTTP. There is none: the
server uses rmcp's default config, whose only guard is a Host check for
localhost, 127.0.0.1 and ::1, with no token and no Origin check. One
section now says so plainly and points to plan/served.md P2 for auth.
ledger-cli AGENTS.md template: "the journal is the evidence - read it,
don't guess" led an agent to cat the journal file instead of asking the
books. The template now says to trace a figure through books.get_entry,
books.search_entries, or books.export (journal or general_ledger), and a
new bullet says the books are reached only through the wanderbooks MCP
tools: never open, list or parse the books' files, not even to look; if
a tool can't answer, say so. The other lines that sent the agent to the
data dir go too: onboarding is triggered by an empty books.chart instead
of a missing journal.jsonl, the CPA paragraph drops the ledger-gui
--data-dir books-data command, and the backup note no longer names the
journal's path. Test agents_md_reaches_the_books_only_through_tools
pins this; agents_md_carries_the_contract no longer expects journal.jsonl.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
Regulators and registries that don't tax the company (a division of
corporations, a licensing board), distinct from tax_agency. Core Role,
MCP descriptions, viewer label/noun/icon, docs, and tests.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
An independent recompute of the real books found no numeric
disagreements; review found 15 defects, all fixed with spec-first
regression tests:
- k1: a prepaid credited straight to capital is property; a member
paying a vendor through 2100 is cash. Docs and B-13 match.
- parties: a reversal of a reversal counts on its root's side;
liability-to-liability payments (member pays the card) count as paid.
- viewer: party money uses the server's cash accounts and full calendar
year; per-party "What for" scales multi-party entries.
- reconciliations: refuse a withdrawn statement before journaling; new
books.void_statement; reconciled lines can't be un-cleared; one shared
reconcilable-accounts rule for digest and viewer.
- CPA package includes receipts linked to entries; a file can't be both
filed on and linked to one entry.
- parties = "require" covers payroll, tax remittance (agency) and
disposal (buyer); no-party marks follow reversal chains and clear when
a vendor is tagged.
- derived member shares are frozen to exact amounts when posted, so a
settings change never re-splits history.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
Entries may name several parties, each with an exact amount, a percent,
or a share derived from the members' capital lines or [[company.members]]
shares (entry.parties_set); shares always sum exactly. The 1099
worksheet counts a vendor's share. A member's party page is their
partner capital statement, from the same ledger_core::k1 source as the
CPA package.
books.set_tin stores any party's TIN (members' SSNs for K-1s) in the
vault (party.tin_set, last four in the books). The CPA package carries a
K-1 member worksheet (k1-members.csv, with a members' total that ties to
Schedule L) and the 1099 worksheet with full TINs, saved outside the
books only. files_jointly_with notes spouses' two K-1s land on one 1040.
Adversarial review fixes: reversed contributions no longer inflate K-1
contributions and distributions; a K-1 row never takes another party's
TIN; TIN detection covers dot/slash/dash separators; refusals redact
TINs; vendor tagging can't silently replace shared parties; reversals
follow re-apportioning.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
MCP: books.link_attachment, unlink_attachment, attachments; link_to on
attach_receipt and file_document; record_statement, statements;
books.reconcile previews and, confirmed against a recorded statement,
records the reconciliation; void_reconciliation, reconciliations;
import_bank_csv links its source file; digest lists unreconciled
accounts.
TIN vault: books.set_w9 takes the TIN and the form into the encrypted
vault (last four in the books); books.vendor_1099 include_tins and
save_csv_to for the CPA's copy; books.get_w9; books.purge_tin. A leak
test scans every tool output, the journal, the database, and the blobs.
[books] parties = off | suggest | require (default suggest): every
preview names the entry's party or suggests likely ones; require refuses
to post until it names one or is marked as having none (entry.no_party).
Viewer: documents on every subject page; statements and reconciliation
history per account; reconciliation pages; reconcile and
no-counterparty attention items; party money by period (paid out,
received in, net, what for, by month); Needs attention gets its own
full-width section.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
Parties: one directory for vendors, contractors, customers, employees,
members, platforms, agencies, banks, landlords (ledger-core parties.rs).
W-9/W-4 facts without the number (last four only; any nine-digit run in a
party field is refused, Treas. Reg. 301.6109-4). Vendor and customer
records link to parties on replay; core tags every bill, invoice, payment,
and reversal with its counterparty. Journal events party.*,
entry.party_set; payroll lines name the employee party.
MCP: books.add_party, update_party, set_party_roles, set_w9, set_w4,
parties, party, set_entry_party; draft_entry party; run_payroll employee;
show party. Viewer: Parties directory and party pages, search, journal
text, W-9 attention, demo data.
One definition of a party's money (ledger_core::parties::activity) for
MCP and viewer. 1099 amounts count payments from cash and financing
accounts (a member paying for the company counts; a card doesn't; a
prepayment counts when made): vendor_1099_report_with, B-19.
Store: attachment links to any subject, statements, reconciliations
(schema v11), with replay and projection. ledger-vault: encrypted TIN and
W-9 records (ChaCha20-Poly1305, key file outside the books).
Spec-blind tests for parties (core, store, MCP, viewer) and attachments.
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
Read in the ASC basic view and vendored as short quotes with paragraph
numbers (docs/spec/sources/fasb-asc.md). Depreciation: any systematic and
rational allocation of cost less salvage (360-10-35-4); prepaids are
current assets with no prescribed expensing method (340-10-05-4,
210-10-45-1/2); cash flows gross and classified three ways, owners'
advances financing (230-10-45-7/10/14(b)/15(b)); a principal's revenue
is gross (606-10-55-37B). Citation fixed: 230-10-45-14(b), not (2).
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
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
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
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
The owner (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
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
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 the first company 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