- core: TaxBasisRule (cost IRC 1012, carryover IRC 723, personal-use conversion Treas. Reg. 1.168(i)-4(b)), TaxBasis with the contributor's adjusted basis, Asset::tax_basis and ::built_in_gain (IRC 704(c)); the register gains tax rule, contributor basis, tax basis, built-in gain, total tax basis, missing count (rules.md B-25; sources vendored in docs/spec/sources/irs-partnership-basis.md)
- store: asset.tax_basis_set journaled, replayed, projected (schema v10)
- mcp: books.set_asset_tax_basis; register_asset takes tax_basis_rule and contributor_basis, checked before anything registers (found by the spec-blind suite); list_assets and the register export (json, csv) carry tax basis; instructions say to record it for every asset
- import: the register's XLSX and PDF gain the federal tax basis table with citations
- viewer: tax basis on the Assets page, the asset page (a Tax basis card), the report, the journal, and Needs attention for assets without one
- just: check and the mutation recipes sweep this user's test book dirs older than an hour (killed runs had left 23 GB in RAM-backed /tmp)
- docs: the parties, attachments, TIN vault, completeness engine, and updates designs (docs/parties-and-attachments.md)
- tests: spec-blind tax basis suites in core, store, MCP; register PDF/XLSX and viewer tests
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
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
Three spec decisions from Stephen (2026-10-13), raised by the spec-blind
test writers, each test-first:
- A payment dated before its invoice or bill is refused
(PaymentBeforeDocument); a real prepayment is a deposit. Test:
a_payment_never_predates_its_document. Replay is unaffected (it goes
through replay_invoice_payment / replay_bill_payment).
- Aging as of a date shows only documents issued by then, less only the
payments made by then. The ledger now records each document's payment
entries (live and on replay), and aging counts those dated by as_of.
Test: aging_as_of_a_date_sees_only_what_existed_then; the A/R and A/P
conservation properties' aging oracles updated to the confirmed rule
(they had assumed aging ignored dates).
- A schedule through a mid-month date prorates that month by days; the
code was right and its doc wrong. The spec-blind test that disagreed is
rewritten to the confirmed spec and no longer ignored.
Also found while wiring payments: a payment to an unknown cash account
created the payment's draft and then failed, leaving it behind; the cash
account is now checked before anything is created.
The unreviewed golden van_schedule.json is gone: every row was first
checked against an independent hand computation (all 61 matched), then
replaced by van_schedule_is_the_hand_computed_one, which asserts that
computation directly (548.39, 59 x 1,000.00, 451.61; total 60,000.00).
Tests: 452. No spec-disagreements left ignored.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
Max-testing pass, step 2: every domain decision in ledger.rs and
reports.rs gets a GOAL / SOURCE / INVARIANTS / SCENARIOS block in its
doc comment: post_entry, try_create_entry, close_period_to,
mark_cleared, reconciliation_report, account_balance, create_invoice,
create_bill, receive_payment, pay_bill, register_asset, dispose_asset,
run_payroll, remit_payroll_taxes, set_line_class, set_entry_vendor;
trial_balance(_as_of), profit_and_loss_for_period, balance_sheet_as_of,
general_ledger, members_equity, cash_flow, profit_and_loss_by_class,
snapshot. Sources trace to docs/spec/rules.md (and through it to
Pacioli, the IRS, FASB); what no document settles is marked CONVENTION,
DECISION, or ASSUMED for Stephen to confirm. The specs are the input to
spec-blind test writing (the next step): tests derived from the spec
alone, never from the code.
Also: rustdoc now runs in `just check` with -D warnings; fixed the seven
existing broken intra-doc links and one bare URL.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
swaitsandClaude Opus 5.5