cfaf05b8620311b58af2ae54d1aed7fc7b341f18
24
Commits
| Author | SHA1 | Message | Date | |
|---|---|---|---|---|
 swaits
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f85b03f467 | docs: finish the DECISION-to-CHOICE vocabulary outside rules.md (P13) | ||
 swaitsandClaude Opus 5.5
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7741e96eb3
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refactor!: one way to serve books: the stdio server is gone (D-44)
check / check (push) Canceled after 0s
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 |
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swaitsandClaude Opus 5.5
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535874e0f3
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fix(cash flow): a payment to a government is other operating, by its payee
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 |
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swaitsandClaude Opus 5.5
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6c587086a0
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feat(iif): carry each line's project in CLASS, the classes declared first
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 |
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swaitsandClaude Opus 5.5
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528c070605
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feat: invoices and bills take a project, line by line (B-37 item 8)
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 |
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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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6288ead747
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P3 review: asset bases and the tax-basis K-1
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 |
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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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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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9ab003d0d1
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P3: rename accounts, one set of period defaults, tax categories warn or refuse (defects 15, 16, 8)
check / check (push) Canceled after 0s
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 |
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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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2c29d48ab9
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P3: the IIF in plain ASCII with every change listed, and the CPA package as of one day (defects 7, 21)
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 |
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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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a299077991 |
Parties, attachment links, statements, reconciliations (store), TIN vault crate
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 |
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swaitsandClaude Opus 5.5
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ba7373bdb8 |
Fixed assets carry federal tax basis beside book value; tests sweep stale temp dirs
- 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 |
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swaitsandClaude Opus 5.5
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cd085108c1 |
Fixed assets, fully featured: tags, serials, acquisition links, label sheets, the fixed asset register, and an Assets section in the viewer; fix a flaky verify
- 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 |
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swaitsandClaude Opus 5.5
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5a912f372a |
spec: ASC paragraphs read directly (360, 340, 210, 230, 606); all confirm the rules
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 |
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swaitsandClaude Opus 5.5
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57c4cc0ab6 |
config, mcp, gui: specs from sources, spec-blind suites, and the bugs they found
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 |
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swaitsandClaude Opus 5.5
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96c70f727a |
tax summary: Schedule K items stated separately; XLSX never shows a wrong amount
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 |
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swaitsandClaude Opus 5.5
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d99589e6c1 |
import: grounded in Intuit's specs; atomic chart and bank imports
New vendored sources (docs/spec/sources/): Intuit's bank CSV upload and
IIF formats, ECMA-376 / Excel number storage, and the IRS form lines the
tax categories map to.
IIF export (rewritten to Intuit's IIF Import Kit):
- declares every account first (!ACCNT NAME, ACCNTTYPE, ACCNUM): an
undeclared account is created in QuickBooks "as a new bank account";
the MCP export types them (cash accounts BANK, the control accounts AR
and AP, registered fixed assets FIXASSET, the rest by type);
- subaccounts by colon path, parents first; colons in a name replaced;
- ASCII only (IIF is ASCII text), dashes and quotes transliterated;
- the kit's 2007+ journal layout and M/D/YYYY dates; an entry using an
undeclared account is refused.
Bank CSV:
- the 4-column layout is money out then money in by position, which
matches Intuit's "Credit, Debit" and banks' "Debit, Credit" both (the
doc's "Expense, Income" labels were wrong, the parsing was not);
- a slash date's order comes from the file (a part over 12 settles it)
or the caller's new date_order, never a guess: Intuit recommends
dd/mm/yyyy, US banks write mm/dd/yyyy;
- fractions of a cent and double negatives ("(-5)") are refused; the
header is recognized on the first non-blank row.
Chart CSV: a blank code or name is refused with its row (found by the
new fuzz_import_csv target), and the core now refuses a blank account
code or name too (replay keeps older books).
MCP:
- books.import_chart_csv and books.import_bank_csv rehearse the whole
file on a copy of the ledger first: a bad row anywhere refuses the
file (before, a duplicate within the file, a parent after its child,
or a date in a closed period left earlier rows behind);
- bank rules: the longest matching pattern wins (they arrive in a map,
so "first match" changed from run to run).
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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bac81593e9 |
test(core): spec-blind suites and a live GnuCash oracle; four fixes they found
Max-testing pass, steps 2-4. Spec-blind tests (rank 1-2): four agents, each given only the specs and the public interface (doc comments and signatures, every body removed, never src/ or the existing tests), wrote tests/spec_reports.rs (62), spec_ledger.rs (72), spec_arap.rs (42), spec_assets_payroll.rs (50): hand-computed examples per scenario and a proptest law per invariant (conservation, partition, invariance, scaling, reversal cancels, "a refusal leaves the books unchanged" over random invalid commands). They found: 1. A refused payroll run changed the books: an all-zero run passed validation, then failed at post after creating seven payroll accounts and using up an entry id. validate_payroll_lines now refuses a run with no gross pay. 2. A refused add_account used up an account id (empty code, duplicate, unknown parent). The id is now taken only when the account is added. 3. Stale prose: close_period_to and members_equity still described the old last-member rounding. 4. Open (left #[ignore]d pending the owner): depreciation_schedule's doc says "through the month containing" the date; the code prorates that month by days. GnuCash oracle (rank 3, an oracle never the spec): `just oracle` builds GnuCash 5.10 in a container pinned by base digest and package versions (oracle/gnucash/) and runs tests/oracle_gnucash.rs: 200 seeded random books built through wanderbooks (entries, foreign lines, reversals, monthly closes), every account's balance at month ends and random dates and each month's P&L, compared exactly: 15,800 comparisons. First run: 4,724 differences, all from foreign lines; without them, zero. Adjudicated from principles (rules.md B-3): wanderbooks booked foreign * rate unrounded ($108.34567); a ledger in one money holds no fractions of its smallest unit, and its cash must match a bank. The owner decided: book in the base currency's minor unit, half away from zero. add_line_fx now rounds; minor units per ISO 4217 list one (2026-09-17, SIX), generated into Currency::minor_units and recorded in docs/spec/sources/iso-4217.md. Replay now takes the journaled base amount (replay_add_line_fx), so lines booked before replay exactly as booked (contract: books_written_under_older_rules_still_open). Now: zero differences, foreign lines included. Tests: 449, from 223. 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 |