id = "ledger-a-fraction-of-a-cent-is-refused"
title = "A line finer than the currency's smallest unit is refused"
rule = "A ledger kept in one currency MUST hold amounts in whole units of that currency's smallest unit, so a line finer than it MUST be refused, never rounded silently."
status = "CHOICE"
sources = [
  "Pacioli, Summa (1494), ch. 36: \"the money that you reckon by at the beginning should be the same all through the Ledger\" (docs/spec/sources/pacioli-1494.md)",
  "ISO 4217: the US dollar has two minor-unit digits (docs/spec/sources/iso-4217.md)",
  "CHOICE, the owner, 2026-10-13 (docs/spec/rules.md B-3): books in the smallest unit, so cash can match a bank statement",
]
tags = ["accrual", "book", "us", "ledger", "currency"]

[setup]
currency = "USD"
fiscal_year_start = "01-01"
basis = "accrual"
rounding = "half-even"

[[setup.accounts]]
code = "1000"
name = "Cash"
type = "asset"

[[setup.accounts]]
code = "3000"
name = "Capital"
type = "equity"

[[setup.accounts]]
code = "4000"
name = "Sales"
type = "revenue"
tax_category = "gross_receipts"

[[setup.accounts]]
code = "6000"
name = "Rent"
type = "expense"
tax_category = "rent_property"

# 10.005 dollars is no amount anyone can pay.
[[events]]
date = "2026-01-05"
description = "Half a cent too fine"
refused = "finer_than_minor_unit"
lines = [
  { account = "1000", side = "debit", amount = "10.005" },
  { account = "4000", side = "credit", amount = "10.005" },
]

[[events]]
date = "2026-01-06"
description = "The same sale in cents"
lines = [
  { account = "1000", side = "debit", amount = "10.01" },
  { account = "4000", side = "credit", amount = "10.01" },
]

[[expect]]
query = "trial_balance"
as_of = "2026-12-31"
[expect.values]
"1000" = "10.01"
"3000" = "0.00"
"4000" = "-10.01"
"6000" = "0.00"