New concurrency test: one thread writes entries, drafts and receipts as
fast as it can while a Snapshot (the viewer) refreshes in a loop. At
every refresh the snapshot's books must balance, never go backward, and
never see the writer's database as differing from the journal; at the
end it must equal the writer in full. It failed 30 runs in 50:
check_disk read the applied position and the tables in separate
statements, so a write landing between them made a consistent database
look like it "differs", which the viewer shows as a problem in Needs
attention.
- check_disk reads in one read transaction (one consistent view).
- A database that has applied lines the viewer hasn't read yet is now
DiskCheck::Ahead ("viewer catching up"), not Behind.
- Without the transaction the test fails 14 runs in 20; with it, 50/50.
Also: members' equity spec 3b states the exact bound (a member's period
income is within two cents of their share, one cent of rounding at each
end; the running balance chains exactly), and the spec-blind property
checks that bound. docs/testing.md gains the concurrency layer and item
12: each close into members' capital still rounds on its own (pending).
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
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
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
Each formerly ASSUMED behavior is now CONFIRMED, CONVENTION, DESIGN, or
CHANGE (pending), with its source (Reg. S-X, ASC 230 via Deloitte DART,
IRS K-1 instructions, OpenStax). Two need engine work: members' equity
should allocate cumulatively so each member's beginning equals the prior
ending (#7), and the cash flow should show financing gross and classify
investing by account role (#8). Two questions for the CPA are listed.
The test doc comments that relied on them now cite the verdicts.
Core mutation run: 1,011 caught + 13 timeouts of 1,024 viable, 0 missed.
No benchmark budget, by decision.
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
swaitsandClaude Opus 5.5