9351f89d381e634c6068c8491ce0fedcd2269a25
15
Commits
| Author | SHA1 | Message | Date | |
|---|---|---|---|---|
 swaits
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10ee0681c1 |
feat(arap): settle documents with discounts and a fee (P4b S6)
One payment had to name one document and could take no discount or processor fee, so paying several invoices from one deposit meant several entries and the fee had nowhere to go. This adds the kernel's exact settlement arithmetic (applications total, net deposit), a Ledger::settle that posts one entry for a customer's or vendor's documents, and the gross method and gross fee A-8/A-4 chose. - kernel::settle: sum(cash)+sum(discounts)=applications, sum(cash)-fee= deposit, None on overflow or a negative deposit. Kani settle_is_exact plus the Decimal bridge. - Ledger::settle / settlement_lines: one party and one kind per settlement, one application per document, each cash+discount within payment_room; a discount within the terms (discount_max and discount_by) needs no reason, a larger or later one does; a bill with an asset line is refused with D-49's remedy; a fee is a customer payment's only and posts gross. - Rows are payment lines in application order, then discount lines, the fee line and the cash line, so a journaled event's line indices are stable; replay tags exactly the line an event names and leaves an unmatched line unattached (never refuses). - receive_payment_with and pay_bill_with become one-application calls. - Roles: sales_allowances (4100), purchase_discounts (6995) and payment_processing_fees (6060), constants used on demand but not added to control_accounts() (existing charts may use those codes for other things). - Lean: settle posts through Step.document, so settle_posts_a_document_step and settle_unattached, no new constructor; both in Audit.lean. - Core tests: bill_on_terms_with_discount, late_discount_needs_a_reason, discount_on_an_asset_bill_is_refused_with_the_remedy, a_fee_posts_gross_to_receivables_and_net_to_the_bank, a_settlement_names_its_lines_and_refuses_a_document_twice, and equipment_bill_payment_is_investing_cash in the cash-flow suite. - Bookspec B-42 is stated, with its id BS-arap-6; the catalogue and index now record it as CONVENTION. just check and just prove green. |
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swaits
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13282cf80e |
feat(arap): terms, numbers and line accounts in the core (P4b S4.1)
Documents could name only one revenue or general-expenses account per project, had no number of their own, and took a due date the caller had to work out. This slice gives the core the pieces the rest of S4 needs, and journals nothing: an old-shape document still writes byte for byte, so the owner's books need no upgrade for it. - Payment terms (B-39): Net n, Net n EOM, due on receipt and a custom date, with the early-payment discount and its exact bound (kernel::discount_max, Kani + bridge). A due date past the calendar's end is refused, never a panic, and a discount is refused with terms that have no net days. - Invoice numbers (B-40, A-2): first_number plus the count of numbered invoices, zero-padded to four digits and wider past 9,999, stored at issue, kept by a void; legacy invoices are uncounted. - Line accounts (A-10): a document line may name its account, and the entry posts one line per (account, project) part. An invoice line takes revenue or a liability holding no role (deferred revenue); a bill line an expense or a non-cash asset holding no role. Roles, cash accounts and headers are refused. - A line's amount is exactly its quantity times its unit price (kernel::line_amount, Kani + bridge): both or neither, never rounded. - A vendor's invoice number names one standing bill per vendor, with case, spaces and hyphens ignored, unless a duplicate reason says why (B-40). - The record fields S4.3 will journal: number, terms, bill-to and seller snapshots, customer reference, memo, the empty sends list S5 fills, and the bill's received_on, all optional and defaulted. The store refuses a line carrying an account, quantity or unit price before it rehearses or journals anything: those fields are journaled from S4.3's documents_v2 on, and I-3 will not let a public write replay without them. `document_line_fields_wait_for_documents_v2` proves the refusal, the unchanged journal and allocators, and that an ordinary line journals exactly as before. S4.3 removes this guard in the same change that journals the fields and adds its byte-for-byte test. The document commands keep their signatures; create_invoice_with and create_bill_with take the optional fields for S4.3 and for tests. They are the existing issue commands with more fields, not a new state transition, so no Lean Step is added. Kani: line_amount_is_exact runs in `just prove`; discount_max_is_bounded relates a product to a quotient and runs in `prove-slow` (163 s), as the proration charge harnesses do. just check green; just prove green. |
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 swaitsandClaude Opus 5.5
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d7fa16e974
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feat(arap)!: documents read their figures from standing lines; control accounts
check / check (push) Canceled after 0s
refuse hand entries (P4b S1, part A) Plan P4b (D-45), slice S1, the engine half: rules.md B-38. - ledger-core: every receivables or payables line carries its document (Ledger.line_docs: DocRef, Movement, DocTag), written by the document commands in the step that posts it, derived on replay from the existing document events (the role's account as it stood then; payments by the ordinal rule), copied onto a reversal's mirror. Ledger::stands_on; doc_state / invoice_state / bill_state (total, paid, outstanding, status Open/Partial/Paid/WrittenOff/Void, overdue days) as of any day; ar_aging / ap_aging read them, so reversed payments and voids are right. The control guard (add_line, add_line_fx, post_entry, register_recurring) refuses untagged lines on receivables/payables, exempting a reversal's mirror of a legacy line; replay never refuses. Bounds (kernel::running_bounds, bounds_kept) on payments and reversals; a document reversal never dated before its entry; deposit/payer accounts must be cash-like and hold no role. New API: receive_payment_with / pay_bill_with (PaymentDetails: instrument, reference), void_document / check_void_document, control_check, payments_recorded, standing_payments, replay_reverse_entry. Invoice.amount_paid/status remain only as derived caches for the MCP layer until part B. cashflow bill_splits reads payments from the tags. - ledger-store: journal feature document_standing (D-39 gated) for a payment accepted only because an earlier one was reversed; receive_payment_with / pay_bill_with (instrument journaled as entry.instrument_set, reference in the description), void_document; replay uses replay_reverse_entry; schema 15 drops the projection's amount_paid/status. Fixture p4-arap-before + golden figures written by the version before S1, adjudicated in arap_standing.rs. - ledger-gui: party card, cash "coming up" and company owed totals read doc_state as of today (late from the derived state). - Lean Documents.lean (control_agrees and friends); Kani bounds_check_matches_definition, bounds_kept_is_the_definition_on_books_in_bounds; rules B-38, B-18/B-23 amended; bookspec `older = true` for legacy hand lines; tests that hand-post to 1200/2000 post as replay or renumbered. Review fixes (both reviews of part A): - control_role_of guards only an account the role is assigned to or one holding its documents' lines (a chart's own 1200 Equipment or card at 2000 is free until a document posts there); payment accounts check other roles by holds_role (type-checked). The MCP tests that failed on the guard (oracle_mcp, spec_projects) pass unchanged. - standing_payments leaves out reversals (sorted, deduped); replayed tags match the movement's side; payments_recorded counts every payment event (tagged or not, Ledger.payment_events) and refuses overflow. - The record caches settled (paid + discounted + written off) and owed (Invoice/Bill.owed, never serialized): a void never reads as paid. - assign_role: receivables/payables refuse moving onto an account with untagged lines (RoleAccountHasHandLines) and, on their control account holding a balance, say DocumentRoleHoldsBalance (no hand entry named); B-23 reworded. The reversal-mirror exemption only takes a hand line off (even chain depth); putting it back is refused. - DocStatus Overpaid and Unattached; aging leaves out credit balances; ControlCheck.attention lists out-of-bounds and unattached documents. - stands_on counts a chain in order; indexes (doc_index, doc_accounts, order_pos, reversed_by) keep the derived figures linear. - Viewer reads a post-dated document as of its own date; one state per row. bounds_kept's side-crossing documented as intended. - Tests: ten new spec_documents scenarios, stronger proptests, store proptest arap_props (live = replay = snapshot at every date, closed months), fuzz ops void/payments with details, a GUI post-dated test; Lean Step.assign / Step.release with unattached_zero kept; model limits stated in docs/testing.md and B-38. Review fixes (CPA and engineering lenses): only an assigned role's account or one holding document lines is a control account (a chart's own 1200 asset stays free); a role can't move onto untagged lines or off document lines (Lean Step.assign); a void's cache never reads as paid; no Decimal sum panics; per-document indexes keep figures linear; a replayed tag matches its side; the feature gate counts payment events; a payment's reversal is never listed as standing; an overpaid document has its own status; the viewer keeps post-dated documents. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj |
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swaitsandClaude Opus 5.5
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321b94562a
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Projects: classes as entities, and the sidebar fits short windows
check / check (push) Canceled after 0s
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 |
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swaitsandClaude Opus 5.5
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0495726001
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P3 review: the surface, docs and proofs
check / check (push) Canceled after 0s
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 |
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swaitsandClaude Opus 5.5
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2f999c6050
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P3: assets' posted and scheduled depreciation, their bases, and the K-1 on the tax basis (defect 13, D-41)
check / check (push) Canceled after 0s
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 |
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swaitsandClaude Opus 5.5
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b0a9fd8ad4
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P3: depreciation straight-line by days through the final month, schedules by day (defects 22, 9, D-37)
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 |
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swaitsandClaude Opus 5.5
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1304b9c0ad
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P3: dated 1099 decisions, payment methods and the card exception (defects 23, 12, 18, D-40)
check / check (push) Canceled after 0s
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 |
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swaitsandClaude Opus 5.5
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c2ceabbae9
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P3: party totals by what moved the money, once (defects 14, 11, 24)
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 |
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swaitsandClaude Opus 5.5
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eb4329bb2a
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P3: the cash flow statement by ASC 230 (defect 1, D-35, D-42)
check / check (push) Canceled after 0s
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 |
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swaitsandClaude Opus 5.5
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a7f3cc09a9
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P3: odd cents split the same running way everywhere (defect 17, D-38)
check / check (push) Canceled after 0s
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 |
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swaitsandClaude Opus 5.5
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bf3f5b4cdb |
test(core): every surviving mutant killed or argued equivalent
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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855d51e297 |
docs(spec): every rule traced to an authority; public-domain sources vendored
The owner asked that specs come from recognized documents, not from anyone's memory. There is no single US bookkeeping bible; authority is layered, and this records it: - docs/spec/sources/: verbatim excerpts (whitespace normalized), each with URL, retrieval date, and the SHA-256 of the fetched file, of public-domain texts: Pacioli's 1494 treatise in Geijsbeek's 1914 translation (double entry, the trial balance, one money, write only forward, correct by opposite entry, close into capital); IRS Pub. 583, 538, 946, 15; the 1099-MISC/NEC instructions (2025 and 2026); 26 U.S.C. §6041, §6041A, §704; Treas. Reg. §1.263(a)-1(f) and -4(f); Notice 2015-82; Rev. Proc. 98-25; Form 1065 instructions; 17 U.S.C. §105. The excerpts were extracted by matching each passage against the fetched file, so none can contain text the source doesn't. - docs/spec/rules.md: the rule catalog, B-1 to B-22. Each rule says AUTHORITY, CONVENTION, or DECISION; cites its sources (FASB's Codification and Concepts Statement 8 and OpenStax quoted briefly, never copied: copyright and CC BY-NC-SA); and names the code that enforces it and the tests and proofs that check it. - Spec blocks in the code now carry SOURCE: lines into the catalog; AGENTS.md makes sourcing rule 0 of the formal-methods bar. Corrections the sources turned up: the de minimis limit is $500 in the regulation and $2,500 by Notice 2015-82 (both now cited); 1099 thresholds after 2026 are inflation-indexed, so the engine's flat $2,000 for 2027+ is an open question (B-19). Unverified ASC paragraphs (360-10-35-4, 340-10, 230-10-45-10, 606-10-55-37B, 210) are listed in docs/spec/README.md until someone with a FASB basic-view login reads them. 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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e0b6d6988f |
fix(core): due-today is Current; odd cents split by largest remainder
Max-testing pass, step 2: two spec decisions the owner 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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2d36fb05a4 |
feat(core): prove the accounting laws (Kani + Lean); fix three engine gaps
The money arithmetic every invariant rests on now lives in one kernel,
ledger-core/src/kernel.rs: signing a line, totals, net, per-account
movements, reversal, normal balances, trial-balance columns, closing
lines, and the rounding plug for member splits. It is generic over a
checked `Amount` trait. The engine runs it on Decimal (validate,
movements, reverse_entry, account_balance, close_period_to, allocate,
trial_balance): there is one copy of the arithmetic, and it is the one
under proof.
Three layers, docs/verification.md maps every law to its proofs:
- Kani (src/proofs.rs): 17 harnesses prove the kernel at i64 for every
input up to 4 lines over 3 accounts. An entry is accepted exactly
when it is two or more positive, in-range lines whose debits equal
credits; accepted entries net to zero; grouping by account loses
nothing; a reversal mirrors and cancels its original; trial-balance
columns balance iff the books net to zero; closing lines zero their
accounts and a close balances however the net is split; the plug
makes parts sum to the whole. No panics, no overflow. kani::cover!
shows the proofs are not vacuous.
- Lean 4 (verify/lean): 24 headline theorems for books of any size. The
ledger is a state machine (add account, draft, post, reverse, open,
close), and in every reachable state the books net to zero, the trial
balance balances (as of any date), and the accounting equation holds.
Posting only appends ("posted is forever"), closed periods are
frozen, a close zeroes revenue and expenses and credits exactly the net
income, and period statements add up. Audit.lean shows standard axioms
only, no sorry.
- Bridge (tests/kernel_bridge.rs): the Decimal and i64 kernels agree.
What the proofs found (each one missed by every test, fuzzer, and
mutant):
- The engine accepted negative line amounts; only MCP refused them. Now
NegativeAmountLine: direction is the side's job.
- Summing lines near Decimal::MAX panicked. Lines are now capped at one
quadrillion and ten decimal places (AmountOutOfRange), which keeps
every realistic sum exact, and the kernel's sums are checked.
- FX conversion (foreign_amount * fx_rate) could panic the same way; it
is now a checked multiply.
- Kani itself: 0.68 mis-models symbolic-length copy_from_slice
(model-checking/kani#4904) and reported a reversal that doesn't net to
zero. The counterexample, replayed natively, passes, and a 15-line
standalone crate reproduces the bug. Harnesses avoid bulk copies, and
a should_panic canary will flag the upstream fix.
`just prove` runs it all (Kani memory- and time-capped, fails on an
unsatisfiable cover or a non-standard Lean axiom). AGENTS.md now makes
formal coverage part of every core change.
Also, docs: GnuCash is *an* oracle, never *the* oracle (the owner). The
spec is accounting principles, proved. Golden files are recomputed from
principles. External implementations (GnuCash, the old Sheet, QBO/Xero)
are cross-checks whose disagreements get adjudicated, never obeyed.
docs/oracle.md gains "Who is right"; AGENTS, README, architecture,
roadmap, parity, and STATUS are reworded to match.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
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