swaits
0322778683
rules.md B-41 states the write-off: the direct method the owner chose (A-5), Dr 6990 / Cr 1200 with the receivable tagged, at most what is owed and at most the least owed from that day on (a partial write-off as §1.166-3(a) allows), refused on cash-basis books (§1.166-1(e)), its evidence filed in the same call (§1.166-2(a)); bills are never written off (ASC 405-20-40-1); and a recovery is not a new movement (D-49): the same year, reverse the write-off and record the payment; a later year, a plain entry to a bad-debt-recoveries revenue account, the invoice staying written off (IRC §111). bookspec states B-41 for the first time and gives B-38 its example: two new examples, bad-debt-direct-write-off (two partial write-offs of one invoice, the balances and the trial balance worked by hand) and arap-hand-control-posting-refused (a hand line an earlier version wrote replays, the same line written today is refused). The example schema gains the dated write_off event, lets a refused entry say so (an entry posts whole or not at all; older and refused never combine), and its refusal vocabulary gains untagged_control_line, B-38's control guard. The registers: docs/architecture.md names the new tool group; docs/receipt-store.md lists invoice.written_off and what replay does with it; docs/parity.md records the slice (no row changes status, the floor stands); docs/testing.md records every test and what P12 must mutate; docs/verification.md the two Lean theorems and what they cover. No figure moves: no golden file changed.
118 lines
8.2 KiB
Markdown
118 lines
8.2 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 counterpart (a cross-check, not the spec) | 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 |
|
|
| General ledger by account (running balance, split) | Reports → General Ledger | partial | hand-verified fixture, ties to trial balance; no golden file yet |
|
|
| Trial balance as of a date | Reports → Trial Balance (as of) | partial | hand-verified fixture; no golden file yet |
|
|
| Statement of changes in members' equity | Reports → Statement of Changes in Equity | partial | hand-verified two-member fixture incl. rounding and a close; no golden file yet |
|
|
| Tax line mapping + tax summary | Accounts → Tax line mapping; Tax reports | partial | hand-verified fixture (50% meals, nondeductible, contra income); 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; posted (the books') vs scheduled, in-service vs acquired dates, the §723, depreciable and §704(c) figures (P3) |
|
|
| Cash flow statement (direct, with the reconciliation schedule and noncash disclosures) | Reports → Cash Flow | done | R-FUTURE-3; rules.md B-14 (P3 defect 1) |
|
|
| 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 | invoice and bill lines take a class too (projects, rules.md B-37 item 8; QBO/Xero class or tracking per line) |
|
|
| 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 (recurring entries → drafts) | Scheduled txns / Recurring transactions | partial | hand-verified fixture incl. month-end dates; drafts only, by design |
|
|
| Payout gross-up (deposit → revenue, fees, adjustments) | Bank deposit with fee lines; Xero/QBO Stripe & Shopify integrations | partial | hand-verified fixture incl. classes and a negative payout; no statement parsers yet |
|
|
| 1099 vendor tracking + year-end worksheet | Vendors → Track payments for 1099; 1099 report | partial | hand-verified fixture (bill payments, card exclusion, reversal, year boundary); no golden file yet |
|
|
| Prepaid expense + deferred revenue amortization | Amortization schedules (Xero/QBO add-ons) | partial | hand-verified fixture, to the cent; no golden file yet |
|
|
| Automated cross-implementation diff harness (GnuCash first) | — (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.
|
|
|
|
### P0 guard rails (2026-10-16)
|
|
|
|
P0 (`plan/served.md`) changed no feature in the catalog above, so no
|
|
status moved and the floor stands. It hardened what exists: an older
|
|
version refuses books from a newer one as newer, not corrupt (rules.md
|
|
B-27); the MCP server fails closed after an internal error, and no input
|
|
reaches one (dates are four-digit years, amounts at most a line's, B-28);
|
|
local files
|
|
were read only from the import roots, never the books, the vault or its
|
|
key (P2 slice 5 removed local paths: files now come in only as uploads,
|
|
D-46); no file with a full TIN is filed into the books (B-26); the agent is
|
|
told the rules in force in a short connect text and a handbook, and no
|
|
agent text points at the books' files, git or the repo.
|
|
|
|
## U0b: one attention engine (D-53, 2026-10-26)
|
|
|
|
No semantic feature changed, so no status moved and the floor stands (10
|
|
done). Needs attention used to be computed by the viewer alone; it now
|
|
lives in `ledger-package::attention`, over `PackageBooks`, and both the
|
|
viewer and `books.start` read it (the same items, the same prompts), so the
|
|
list the human sees and the next steps the agent gets cannot drift. The
|
|
parity test `the_viewer_and_books_start_see_the_same_attention` compares
|
|
them item for item on the demo books and on a book written entry by entry.
|
|
|
|
## 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 +
|
|
the owner's approval). The two catalogs converge: when both are green, the
|
|
sheet retires.
|
|
|
|
### P13 bookspec (2026-10-26)
|
|
|
|
P13 is a specification, not a feature, so no row of the semantic catalog
|
|
moves and the floor stands. It adds the checker crate (`bookspec/checker`:
|
|
the example schema, the rule identifiers `BS-<area>-<n>` and the `Engine`
|
|
trait), the runner (`bookspec/runner`: pass, fail or not claimed per rule),
|
|
and the rule index from B-1 to B-45 (`bookspec/spec/rules-index.md`). Every
|
|
existing bookspec example still runs on every `cargo test`, through both
|
|
the loader's own checks and the `Engine` trait.
|
|
|
|
### P9a self-host deployment (2026-10-26)
|
|
|
|
P9a is a deployment, not a semantic feature: the same engine, store, MCP
|
|
surface and reports on a machine of the owner's own. No row above changed
|
|
status and the floor stands. What it adds is the enforced isolation the
|
|
catalog's parity claims rest on in practice: a dedicated account, a data
|
|
root only that account can read, `books.start` saying
|
|
`service_user (enforced)` (`--isolation`), and the same bearer-guarded MCP
|
|
door on loopback for Caddy or a tunnel. `crates/ledger-cli/tests/two_user.rs`
|
|
proves the account boundary and the move's head in CI
|
|
(`.github/workflows/two-user.yml`); the recipe is `deploy/README.md`.
|
|
The cutover rule in `docs/capability-parity.md` is unchanged.
|
|
|
|
## P4b S7: bad debts (write-offs), 2026-10-27
|
|
|
|
A/R gained the direct write-off the owner chose (A-5; plan 8.2 S7): an
|
|
invoice that will not be collected comes off 1200 with Dr 6990 Bad Debt
|
|
Expense, its receivable line tagged `WriteOff` so the receipt's figures
|
|
stay derived, and its evidence of worthlessness filed in the same call
|
|
(rules.md B-41; IRC §166, §111; Treas. Reg. §1.166-1(e), (f), -2(a),
|
|
-3(a)). A same-year recovery is the reversal D-49 records, not a new
|
|
movement; bills are never written off. No row above changed status (the
|
|
A/R and A/P rows already say `done`), so the floor stands (10 done).
|