e265ed4339089d947df856af135b3225b7cac788
14
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) Waiting to run
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) Waiting to run
- 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) Waiting to run
- 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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1771d87e0e |
Control roles in the journal (books.assign_role, books.roles); the MCP reloads wanderbooks.toml on change and reports settings problems (books.settings, digest); new writes a full commented wanderbooks.toml
check / check (push) Waiting to run
- 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 |
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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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fb3b4ab476 |
closes: a run of members closes splits cumulatively
check / check (push) Canceled after 0s
Each close into members' capital rounded on its own, ties to the earlier member, so twelve monthly 50/50 closes of odd-cent income could leave one member several cents ahead of half the year (docs/testing.md #12, found with the members' equity fix). - CloseTo::Members now splits cumulatively over a run (closes back to back with the same members and shares): each close gives a member allocate(run total so far) - allocate(run total before). Periods record their close order and a cumulative close's members and net (Period::close_seq, member_close) so the next close continues the run and replay recomputes it exactly. A close to anything else, or other shares, ends the run. - Journaled "rounding": "cumulative". The per-close rule is kept as CloseTo::MembersPerClose for closes journaled "largest_remainder"; older closes still replay with the last member absorbing it. - Lean: runPart_telescopes (a member's total from a run is their allocation of the run's total) and closePart_total (each close hands out exactly its net), audited to the standard axioms. - Tests: hand-computed three one-cent months (per close A 0.03 / B 0; cumulative A 0.02 / B 0.01), a run ending, a property that each member stays within a cent of their share (fails on the per-close rule), and a store contract that each rule journals and replays as itself. Wanderland's books have no closes yet, so all of theirs use the new rule. 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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37824e55d3 |
members' equity: split undistributed earnings cumulatively
check / check (push) Canceled after 0s
A capital account is one running balance (Form 1065 Schedule K-1 instructions, Item L: beginning and ending capital "based on the partnership's books and records"), but the statement split prior earnings and the period's income separately, so a member's ending on one statement could differ by a cent from their beginning on the next. Now each member's share of undistributed earnings is allocated as of a date (largest remainder, as before): beginning as of the day before the period, ending as of its last day. A member's period income is the roll-forward's remainder (their share within a rounding cent); incomes still sum to net income. New property each_members_capital_chains_across_statements (random books, odd-cent shares, closes to members or not, any split date) fails on the old code and passes now. The hand-computed test is recomputed: the old split gave two cents off an even 50/50 to date. Also: rules.md B-13 quotes Item L; docs/testing.md #7 and #8 marked changed; the CPA-question list is replaced by the rule that wanderbooks settles questions from the sources and makes real choices per-company settings. 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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819cd09e0d |
cash flow: financing and investing gross; account roles are a setting
check / check (push) Canceled after 0s
From ASC 230 (via Deloitte DART and PwC Viewpoint), replacing two formerly assumed behaviors: - Financing and investing are gross (230-10-45-7): per account, cash in and cash out are separate lines (contributions apart from distributions, borrowing apart from repayment), netted only within one entry. Lines come in code order, in before out. - Investing includes making and collecting loans and buying investments (230-10-20, 45-13), not only registered fixed assets: CashFlowParams gains investing_accounts. - The roles are per-company settings: [books] financing_accounts and investing_accounts in wanderbooks.toml (beside cash_accounts). The MCP tools (cash_flow, export, CPA package) default every list to them and share one path; the viewer reads them too, falling back to its name guess for debt. A due-to-owners liability listed as financing gives PwC 6.9.3.1's constructive treatment of expenses an owner paid. rules.md B-14 quotes the sources; new tests cite them; docs/testing.md #8 is resolved. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX |
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swaitsandClaude Opus 5.5
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0dcf865ff8 |
core: no entry posts a fraction of a cent; verify compares whole ledgers
check / check (push) Canceled after 0s
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 |
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swaitsandClaude Opus 5.5
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c9810ea0a3 |
fix(core): payments never predate their documents; aging as of a date; refusals leave no draft
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 |
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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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925c3ba523 |
fix(core,store): child accounts share their parent's type; periods nest; lines checked when added
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
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swaitsandClaude Opus 5.5
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df38dcccf9 |
feat(core,mcp,gui): never apply a legal rule past what wanderbooks knows
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 |
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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 |