df3fc3f4e4c40f2d779f3bd14e075b71ac992a7e
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Commits
| Author | SHA1 | Message | Date | |
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  swaitsandClaude Opus 5.5
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e265ed4339 |
Parties, attachment links, statements, reconciliations (store), TIN vault crate
check / check (push) Canceled after 0s
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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6e6f9d65b2 |
Fixed assets carry federal tax basis beside book value; tests sweep stale temp dirs
check / check (push) Canceled after 0s
- 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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ee7e205f5c |
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
check / check (push) Canceled after 0s
- 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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9a1f009f98 |
spec: ASC paragraphs read directly (360, 340, 210, 230, 606); all confirm the rules
check / check (push) Canceled after 0s
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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3f20df9700 |
config, mcp, gui: specs from sources, spec-blind suites, and the bugs they found
check / check (push) Canceled after 0s
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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ea180d1d8e |
tax summary: Schedule K items stated separately; XLSX never shows a wrong amount
check / check (push) Canceled after 0s
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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c72a762ef1 |
import: grounded in Intuit's specs; atomic chart and bank imports
check / check (push) Canceled after 0s
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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beb1fcf233 |
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 Stephen): 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. Stephen 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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ad572ae89d |
docs(spec): every rule traced to an authority; public-domain sources vendored
Stephen 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 |