# Tracing figures

- Reports are pure functions of the posted entries. When the human questions a figure, trace it to its entries with the tools: the report (books.trial_balance, books.profit_and_loss, books.balance_sheet, books.cash_flow), then books.search_entries and books.get_entry for the entries behind it, and books.show to put them on the human's screen.
- Never guess, and never look for the books' files: the tools are the evidence.
- books.verify checks the books end to end when a number looks wrong or a human asks whether the books are intact.
- A member's odd cent: closes, the statement of members' equity, the K-1 worksheet and the viewer split earnings among the members one running way. Each close gives a member their share of everything closed to the same members and shares so far, to the cent (odd cents by largest remainder, ties to the member listed first when that count began), less what earlier closes gave them, so no member is ever a cent from their exact share. Earnings not yet closed are split the way their close will split them, so a member's capital on a day never changes when its month is closed. books.close_period's members shows each member's part, running total and exact share; the first close that posts may carry a one-time correction of the rounding left by closes made under an earlier rule (a cent or so per member; each member's this_close shows it) (books.list_periods' close_rule names each close's rule). A change of members or shares starts a new count.