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
- 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
- core: ControlAccount keys, Ledger::assign_role/check_assign_role/role_account (rules.md B-23): one account per role, of the role's type, balance sheet roles move only when empty; invoices, bills, payroll, remittance, and closes post to the assigned account; an assigned role frees its default code for renumbering
- store: role.assigned journaled and replayed (strict account_id)
- mcp: settings.rs reloads by content at the start of each request, keeps the last good settings on a broken edit; books.settings with chart problems; digest settings_problems; instructions say when to edit the toml
- viewer: journal text for role.assigned
- cli: full example wanderbooks.toml, tested to load with every example uncommented
- tests: spec_roles.rs (25, spec-blind), store roles.rs (6), MCP reload/problems/roles, settings unit tests
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
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
CI's run of the store refusal property found a payroll run that posted
$65.27794: the employer tax was passed in unrounded and nothing refused
it, though rules.md B-3 already says a ledger in one money holds no
fractions of its smallest unit. Sums of it then differed in scale
between journal replay and the SQLite read-back.
- Ledger::post_entry refuses any line finer than its currency's ISO 4217
minor unit (FinerThanMinorUnit), whatever made the line: payroll,
closes, disposals. add_line refuses it up front. Older journals replay
as booked through replay_post_entry. Spec tests for the kernel's
ten-place limit now run on the replay path.
- The property's body is now run_ops, so failing sequences become named
regression tests (regression_payroll_with_a_fraction_of_a_cent). The
generator rounds payroll tax to the cent, as callers must.
- Ledger derives PartialEq and gains differs_from; Store::verify compares
the live ledger with the journal replay in full (drafts, documents,
schedules, periods, settings), not just balances, and names the parts
that differ. The property checks the ledger its commands built against
that replay and against the reopened books.
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, 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
Three spec decisions from Stephen (2026-10-13), each test-first:
- A child account has its parent's type (ParentTypeMismatch): a child
subdivides its parent. Test: a_child_account_has_its_parents_type.
- Periods nest (a month in a quarter in a year) but never partially
overlap (PeriodsOverlap; a refusal uses no id). Test:
periods_nest_but_never_partially_overlap.
- A line's account must exist and take postings when the line is added,
not only at post (UnknownAccount / PlaceholderAccount from add_line
and add_line_fx); posting still re-checks. Two older tests that pinned
the post-time refusal now check both (the post-time check is reached
through the unchecked replay path, as old journals can).
Compatibility: replay reads history through new Ledger::replay_*
commands (add_account, add_line, add_line_fx, create_period) that skip
checks added later, so books written before these rules still open.
The contract test books_written_under_older_rules_still_open writes such
a journal directly and found, on its first run, that the SQLite
cross-check rebuild used the checked commands and would have failed
verification ("sqlite projection can't be read back"); it now replays
too. Documented in docs/spec/README.md; decisions recorded in rules.md
(B-1, B-4, B-12).
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
Stephen (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
Invoices, bills, payments, payroll, and closes post to accounts the
engine finds by code (1200, 2000, 4000, 6999, 3999, 6100-2150). If an
account with that code existed it was used whatever its type: a 1200
"Customer Deposits" liability would have taken receivables. Now
(Stephen, 2026-10-13: never force an imported chart into our numbering)
the engine refuses with ControlAccountMismatch, naming the code, the
account, its type, the role, and the type needed, so the agent can work
it out with the human. A placeholder is refused too.
Every command checks all its control accounts before changing anything
(Ledger::check_controls, spec + SOURCE in its doc comment), so a refusal
never leaves a half-made account behind. One table of control accounts
(ledger_core::RECEIVABLES ... PAYROLL) replaces the codes duplicated
across the engine and the store.
Tests (spec-derived, all assert the books are untouched after the
refusal): an_invoice_refuses_a_1200_that_is_not_receivables,
an_invoice_refuses_a_placeholder_1200,
an_invoice_creates_nothing_when_its_second_account_is_wrong,
a_bill_refuses_a_2000_that_is_not_payables,
a_close_refuses_a_3999_that_is_not_equity.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
Max-testing pass, step 2 (rank 1 regressions + a rank 2 law). Two ways
to make the books unopenable, both found by test, both fixed:
1. Reversing into a closed period: the store journaled `entry.reversed`,
then the engine refused it at post. Replay could never apply that
line, so Store::open failed ("period 1 is closed"). Regression:
reversal_into_a_closed_period_is_refused_before_journaling.
2. An oversized invoice (or any command whose hand-written store
pre-checks lagged the engine, here the new line range) journaled,
then failed in the engine. Found by the new property
refused_commands_never_reach_the_journal within 4s.
The fix is structural, not another hand-written check: every
journal-first store command now rehearses on a scratch clone of the
ledger (`Store::rehearse`), so whatever the engine refuses is refused
before the journal, now and after any future engine change. The
create_entry rehearsal uses the checked constructor: no draft is ever
dated in a closed period (the Lean invariant Inv.draftsOpen, which the
store had bypassed).
The property (1,000 random command sequences, heavy on refusals)
asserts, after every command: a refusal leaves the journal
byte-identical; every posted entry validates; the trial balance
balances; no draft sits in a closed period; and the books reopen and
verify at the end. Shown to have teeth: removing the create_entry
rehearsal makes it fail and shrink to open-period, close, draft.
Engine (spec confirmed by Stephen, 2026-10-13), Ledger::check_reversal,
a pure pre-check that reverse_entry and the store share:
- an entry is reversed at most once (EntryAlreadyReversed); reversing
the reversal re-instates it;
- a closing entry is never reversed (ClosingEntryIrreversible);
- a refused reversal leaves no trace (it used to leave a draft and
burn an id).
Specs go in doc comments as a ```text GOAL/INVARIANTS/SCENARIOS block.
New dev dependency: proptest for ledger-store (already the workspace's
property library).
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
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 (Stephen). 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
A platform deposit becomes a draft entry with the deposit, fees,
adjustments, and gross revenue (by class), refused unless gross - fees
+/- adjustments equals the deposit to the cent. The payout statement is
attached as its receipt before posting. 60 tools.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
Amortization schedules spread a prepaid expense or deferred revenue over
the months it covers, to the cent, posting on month ends; runs preview
first, are idempotent, honor closed periods, and are exempt from the
receipt policy like depreciation. Recurring entries generate drafts only,
never posts. Six new tools (59 total); four new journal events, replayed
and checked.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
wanderbooks is a general MCP-first accounting application: every
business needs its accounts mapped to where they land on its income tax
return, and its CPA needs book-to-tax differences surfaced, not hidden.
- ledger_core::tax: a catalog of stable categories (gross_receipts,
commissions_fees, meals, guaranteed_payments, officer_compensation,
nondeductible, ...) with kind (income, cost of goods, deduction), the
returns each appears on (Schedule C, 1065, 1120-S, 1120), a default
deductible percent (meals 50, nondeductible 0), and guidance. Keys,
not line numbers: form lines move from year to year.
- Accounts carry tax_category and an optional deductible_percent
override, validated against the account type (and the return, at the
MCP layer), journaled as account.tax_set, replayed, projected (schema
v6).
- tax_summary(start, end, form): the P&L grouped by category, book and
deductible amounts (half away from zero to the cent), contra income
(refunds) reducing receipts, and every account still uncategorized.
- MCP: books.tax_categories (filtered to the configured return),
books.set_tax_category, a tax_summary report in every format and in
the CPA package, chart output with categories, and a fifth
tax_category column in chart CSV imports, validated before anything is
created. [company] tax_form, or derived from tax_classification.
Scope stays book basis: no tax depreciation, basis, or filing.
Tests: a hand-computed quarter (50% meals 333.33 -> 166.67, penalties at
0%, refunds as negative receipts, guaranteed payments, one uncategorized
account; book net 5,276.67 vs tax 5,483.33); overrides; category/account
/return validation; form parsing and derivation; CSV parsing; stdio:
filtered catalog, mapping, refusal, summary, all-or-nothing import.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
The close zeroed every revenue and expense account's all-time movement,
so closing a period after later entries were posted swept those too:
close January in March and February's and March's income landed in
January's closing entry. The preview had the same bug and never showed
where the net went. Now:
- close_period_to(id, to) zeroes balances as of the period end; entries
dated later stay open for their own period. Periods must close in
order (LedgerError::CloseOutOfOrder): a later close has already swept
the earlier period.
- CloseTo::Members: for a partnership (multi-member LLC) the net goes to
each member's capital account by share, to the cent, the last member
absorbing rounding, which is what K-1 capital accounts track.
CloseTo::RetainedEarnings (3999) stays the default; close_period is
shorthand for it. books.close_period picks Members when
wanderbooks.toml lists members.
- The journal records the close target; replay re-derives the closing
entry and now compares every line with the journal, not just the id,
so a change to closing math can never silently rewrite history.
- The tool's preview is the real close run on a clone of the ledger
(Ledger now derives Clone), so preview and post can't disagree.
- Members' equity: closing entries into a capital account are income,
not contributions. Balance sheet for a partnership: capital accounts
(with allocated earnings), then only unallocated earnings —
"Undistributed earnings, prior years" if any, and this year's unclosed
net income (loss). periods::allocate is shared by the close and the
statement.
Tests: January closed after February is posted sweeps exactly Dr 4000
2,500 / Cr 6100 800 / Cr 3999 1,700 (mutation-checked: the old code gives
3,500/120/800/2,580); out-of-order close refused; a partnership close
splits 666.67 into 333.34/333.33 with no 3999, and the members' equity
statement reads correctly before and after; store replay of a members
close (reopen, rebuild, verify); partnership and corporate balance sheet
layouts; stdio close preview equals the posted lines.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
Three reports a CPA expects that the engine could not produce:
- general_ledger(start, end): the canonical general ledger, organized by
account in code order. Each account has its beginning balance, every
posting in the period (date, entry, description, debit, credit, running
balance on the normal side) and its ending balance, which ties to the
trial balance. Each posting names its split: the one account on the
opposite side of its entry, or "-Split-" when that side has several,
so a compound entry (one debit, several credits) reads correctly from
every account it touches. The entry-ordered listing the exports called a
"general ledger" is really the general journal.
- trial_balance_as_of(as_of): a trial balance is always as of a date.
- members_equity(start, end, members): the statement of changes in
members' equity for a multi-member LLC taxed as a partnership. Each
member's capital roll-forward: beginning (capital plus their share of
undistributed earnings), contributions, allocated net income (loss),
distributions, ending. Allocation is by ownership share to the cent,
the last member absorbing rounding, so totals are exact and the ending
total equals balance-sheet equity; any equity change the roll-forward
can't explain shows as "other" instead of disappearing. Shares must be
positive and sum to exactly 1; capital accounts must be distinct
equity accounts (LedgerError::InvalidMembers).
- CashFlowLine.account: the account a line is about, so renderers can
name members instead of account codes.
Tests (every expectation computed by hand): trial balance as of Jan 31;
February general ledger with beginning balances, running balances, a
card that nets to zero, an inactive account still listed, and every
ending balance tied to the trial balance; a compound entry's splits from
all three sides; a two-member partnership where 666.67 and 100.01 split
unevenly (333.34/333.33, 50.01/50.00), with and without closing January,
tying to the balance sheet each month; bad member configuration.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
swaitsandClaude Opus 5.5