- 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
Company details (EIN, state number, address, every profile value), an
entry's number and amount, an account's code and balance, a document's
file name and SHA-256 copy on click: a pointer and copy icon on hover,
a check for a moment after. Amounts copy as their exact plain decimal
(fmt::plain: no "$", commas, or parentheses; "-" for negatives); where a
click already drills down (report cells, register and transaction rows,
general ledger lines), a right-click menu copies the amounts, the entry
number, or the description. The sidebar's chain check copies the
journal head and data folder.
tests/copy.rs: every display style copies back to the exact value
(property), and clicking the EIN, an entry's amount, and its number puts
exactly that on the clipboard.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
From the IRS form instructions (now quoted in docs/spec/sources/
irs-tax-lines.md):
- On Forms 1065 and 1120-S, Schedule K takes "only taxable portfolio
interest", and charitable contributions are among the items the entity
"must state separately". The tax summary counted both in ordinary
income and deductions; they now go in TaxSummary::separately_stated,
outside book_net and tax_net, and the report, MCP export, and viewer
list them under "Separately stated to owners (Schedule K)".
- Schedule C: "Do not include charitable contributions". The category no
longer applies to Schedule C (a sole proprietor's gift is personal, an
owner draw).
- interest_income's note: interest earned in the business itself is
ordinary income (other_income).
XLSX: a cell number is a binary double and Excel honors 15 significant
digits (Microsoft, "Excel specifications and limits"), so an amount over
$9,999,999,999,999.99 or finer than a cent is written as its exact text,
right-aligned, instead of a number Excel would show wrong. The old
conversion also fell back to 0.0 silently; gone. Property test: every
whole-cent amount up to 15 digits round-trips exactly.
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
The general ledger draws its own per-account tables, so it had no PDF
button. It now has one: each account a section, a line per posting
(date, entry, description, the other side) with debit, credit, and
running balance, its beginning balance, and totals with the ending
balance, typeset through the same statement template.
The PDF plumbing (button, status, background job) is shared by both
paths now. The ledger's rows also measure and clip their text and
scroll sideways in narrow windows, like every other table.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
Reports get a Save PDF button beside Copy for a spreadsheet. It typesets
the report as it's set up on screen (range, months/quarters/years,
comparison) through ledger-import's Typst statement template, the same
one the CPA package uses, in the background, writes it to the Downloads
folder (never the books: the viewer stays read-only), and opens it.
- ledger-import: Statement.percent_from marks percentage columns
(comparison %, % of income), typeset as 12.5% with no dollar sign;
wide statements turn the page, and past seven columns set smaller so
a year of months fits; statement() is public for other callers.
- Compared columns that read the same (Jan 1 - Oct 12 vs a year
earlier) now say which year, on screen and on paper.
- Short windows: the sidebar's and rail's links scroll above the status
box instead of under it. The search palette fits the window.
- A test typesets every table-backed report from the demo books,
plain, by month, and compared (PDF_DIR keeps the files).
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
Narrow windows overlapped and clipped: the top bar's crumb, date, and
search ran into each other; big numbers wrapped mid-figure; tables
painted columns over each other; the entry and document panes squeezed
their lists to slivers; anything too wide widened the whole page.
- Below 1000 points the sidebar becomes an icon rail (names, attention,
and integrity checks in tooltips).
- The top bar lays out right to left: search shrinks to its icon, the
date drops, the crumb truncates.
- Pages are pinned to the window width with narrower margins when tight,
so one wide thing can't push everything off screen.
- Tiles (KPIs, cash accounts, documents) fit as many columns as the
width allows, balanced across rows; KPI figures shrink rather than wrap.
- Painted tables shrink their amount columns, clip labels with an
ellipsis, then scroll sideways rather than overlap.
- List/detail splits show only the detail when both won't fit.
- Reports: the side list becomes a picker; controls wrap by known width.
- Smaller fixes: chart labels thin out, company facts stack, journal
timestamps yield, transaction filters become a dropdown.
- Min window size drops to 360x400; the screenshot test covers every
report, a register, a document, and a journal event.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
wanderbooks new DIR installs the server and GUI if missing, writes the
books dir (AGENTS.md + CLAUDE.md, wanderbooks.toml, justfile, .mcp.json,
.claude/settings.json approving the server), commits, and starts claude
onboarding. install.sh: Rust + cargo install + wanderbooks new in one
line. The tax summary labels its net when accounts are uncategorized.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
egui/wgpu app for owners and their accountant: Overview, Cash, Profit,
Transactions (with rendered receipts and journal history), Reports
(statements with interval columns, comparisons, drill-down), Accounts,
Documents, Company, Journal; Ctrl+K palette; back/forward; light/dark.
Follows the journal live (~30 ms from write to screen). --demo opens a
deterministic demo company, also used for screenshot tests.
Engine: ledger-store Snapshot (read-only, incremental, tolerant of a
half-written tail); ledger-core analysis (intervals, balance series,
P&L by interval, cash flows); ledger-config extracted from ledger-mcp
with the full company profile and cash_accounts.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
swaitsandClaude Opus 5.5