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wanderbooks/docs/parity.md
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swaitsandClaude Opus 5.5 c6faeeb827 feat: period-scoped P&L and as-of balance sheet; closes don't zero periods
The engine only had life-of-ledger P&L and balance sheet totals, so every
export labeled with a date range or as-of date (PDF, XLSX, CPA package)
printed all-time numbers under that label. Core now has:

- profit_and_loss_for_period(start, end, class?) and
  balance_sheet_as_of(as_of), each with a line per account
  (StatementLine: code, name, normal-side amount) and exact totals.
- Ledger::closing_entry_ids(). Period statements exclude closing entries.
  A close (Dr revenue / Cr expense / net to Retained Earnings, dated at
  period end) moves earnings; it doesn't earn or spend. Counting it made a
  closed period's P&L read as break-even, and made the cash flow show zero
  net income plus a fake "owner contribution" to Retained Earnings. The
  as-of balance sheet keeps closing entries: after a close the earnings
  belong in Retained Earnings, not current earnings.

Tests: tests/statements.rs, a two-month fixture with every expected number
computed by hand (Jan NI 1,700; Feb 880; balance sheets on four dates; a
closed January still reporting 1,700 and a cash flow with one financing
line). Mutation-checked: dropping the closing exclusion fails it (0 vs
1,700). Properties: period P&Ls partition a year at any split, and a
range's net income equals the change in current earnings across it, with
A = L + E on both dates.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
2026-10-11 19:04:18 -07:00

54 lines
3.5 KiB
Markdown

# Parity catalog
Every semantic feature we intend to clone, with its status. Updated in the
same commit as the feature. **The floor never decreases**: the count of
`done` items is monotonic across commits.
Statuses: `done` = implemented + invariant-tested + golden-covered.
`partial` = implemented but missing tests or goldens. `todo` = not started.
No other statuses.
**Floor: 10 done** (2026-10-10; fixed-asset register added).
| Area | GnuCash reference | Status | Notes |
|---|---|---|---|
| Chart of accounts (5 types, codes, hierarchy) | Accounts tab | done | `account.rs`; placeholder support in |
| Double-entry validation (balanced, ≥2 lines) | Journal validation | done | `journal.rs::validate` |
| Exact decimal money, no floats | — (we go further) | done | `money.rs`; Currency ISO codes |
| Posted-entry immutability | Read-only posted txns | done | reversal via `reverse_entry` |
| Trial balance | Reports → Trial Balance | done | golden-covered |
| Balance sheet (A = L + E) | Reports → Balance Sheet | done | current earnings folded in pre-close; golden-covered |
| Profit & loss | Reports → Income Statement | done | golden-covered |
| P&L for a date range, line per account (closing entries excluded) | Reports → Income Statement (custom dates) | partial | hand-verified fixture + property tests; no golden file yet |
| Balance sheet as of a date, line per account | Reports → Balance Sheet (as of) | partial | hand-verified fixture + property tests; no golden file yet |
| Reversing entries | Reverse transaction | done | linked via `reversal_of` |
| Canonical report snapshots (JSON) | — (our oracle format) | done | `reports::snapshot` |
| Fixed-asset register + straight-line depreciation | Fixed Asset register | done | `assets.rs`; golden-covered schedule; idempotent runs; disposal with gain/loss |
| Cash flow statement (indirect) | Reports → Cash Flow | done | R-FUTURE-3 |
| Period close / retained earnings | Close books | todo | R-FUTURE-2 |
| Foreign-currency lines (base + foreign stored) | Multi-currency accts | done | R-FUTURE-1 |
| Period close (closing entry to Retained Earnings) | Close books | done | R-FUTURE-2 |
| Bank reconciliation (cleared flags + report) | Reconcile | done | — |
| QuickBooks CSV import (bank txns, chart of accounts) | Banking → Upload | done | R-FUTURE-4 |
| QuickBooks IIF + XLSX export | Export / reports | done | R-FUTURE-4 |
| A/R invoices + payments + aging | Business → Invoices | done | R-FUTURE-5 |
| A/P bills + payments + aging | Business → Bills | done | R-FUTURE-5 |
| Payroll runs (accounting only, no tax tables) + tax remittance | Payroll | done | — |
| Tracking classes (divisional P&L) | Class tracking | done | — |
| CPA handoff package (TB + GL xlsx, P&L + BS pdf, zip) | Reports → export | done | — |
| Budgets | Budgets | todo | R-FUTURE-6 (declined as bloat) |
| Scheduled transactions | Scheduled txns | todo | R-FUTURE-6 |
| Automated GnuCash diff harness | — (our `xtask oracle`) | todo | roadmap phase 3 |
Workflow/UI parity (QuickBooks/Xero reference) gets its own catalog when the
egui phase starts; semantics come first.
## Capability parity (AI-first phase)
Semantic parity (above) is about *correctness*: the engine computes the
right numbers. Capability parity is about *usefulness*: can the new system
do everything the GSheet+GDrive system does today? Tracked separately in
`docs/capability-parity.md`, with its own cutover rule (parallel run +
Stephen's approval). The two catalogs converge: when both are green, the
sheet retires.