wanderbooks/docs/testing.md

Testing strategy

How wanderbooks knows its books are right. Strongest oracle first: a test's worth is where its idea of "correct" comes from, not what it runs. Formal proofs are in docs/verification.md; the authorities every rule comes from are in docs/spec/. Every crate is covered: ledger-core, the store, import, config, and MCP in full; the GUI where it computes and writes numbers (its view model and formatting) and in its read-only promise.

Layers

Layer	Oracle (rank)	Where	Command	Runtime	Gates
Spec-derived examples	written specs with sources (1)	tests/spec_*.rs, invariants.rs, statements.rs, assets.rs, ...; the store's tests/spec_store.rs (written blind, from its specs only)	just check	seconds	every change
Regressions	the bug, named (1)	beside the code they cover, *_regression/named for the defect	just check	seconds	every change
Compatibility contracts	journals written under older rules must open, and replay to the figures their version computed (1)	ledger-store/tests/store.rs (books_written_under_older_rules_still_open; books_an_earlier_version_wrote_open_to_its_figures over tests/fixtures/old-books: books main 188c90ea wrote, with main's own figures in expected.json, in the writer and the viewer; every_figure_over_old_books_is_computed_or_refused); ledger-mcp/tests/hostile_args.rs old_books_answer_every_tool; ledger-gui/tests/old_books.rs	just check	~30s	every change
Properties	laws over all inputs (2)	properties.rs, spec_*.rs, kernel_bridge.rs	just check	seconds	every change
Metamorphic	scaling, reversal, ordering invariance (2)	spec_reports.rs	just check	seconds	every change
Refusal law (store)	a refused command never reaches the journal, an accepted one always does; the live ledger equals its journal's replay in every part, and the books reopen to it (2, 3)	store.rs refused_commands_never_reach_the_journal	just check (STORE_CASES=5000 deeper)	~20s	every change
Fault injection (store)	a full disk or a cut-off append leaves whole, openable books (1)	ledger-store/tests/faults.rs, store.rs (power_loss_at_any_byte_of_the_last_append_is_recovered)	just check	~5s	every change
Concurrency (store)	a viewer reading while the books are written sees only whole books, never a false "differs" (2)	ledger-store/tests/concurrency.rs	just check	<1s	every change
Model-based stateful	the Lean state machine, transcribed (3)	tests/model.rs	just check	~3s	every change
Differential: Decimal vs i64	the kernel at two types (3)	kernel_bridge.rs	just check	<1s	every change
Differential: GnuCash	another implementation, adjudicated (3)	tests/oracle_gnucash.rs, oracle/gnucash/	just oracle	~2 min	weekly
Formal proofs	Kani (bounded) and Lean (unbounded)	src/proofs.rs, verify/lean/	just prove	~15-20 min (bounded by entry_flows_of_a_reversal_mirror, ~14 min; all 29 harnesses ~43 min of CPU, run in parallel)	weekly
Fuzzing	crash, hang, broken books (4); for fuzz_store_replay (validly chained journals with fuzz-chosen events): books that open must verify, and the viewer must accept exactly what the writer does	fuzz/fuzz_targets/, corpora in fuzz/corpus/	just fuzz <target> <secs>	10 min each	weekly
Miri	undefined behavior in our use of dependencies (4)	the core's unit, bridge, invariant tests	just miri	~2 min	on demand
Golden	tests/golden/fixture_company.json (5)	invariants.rs	just check	<1s	every change
Benchmarks	a baseline (6)	ledger-core/benches/books.rs, ledger-store/benches/store.rs	just bench	~2 min	none (no budget, by decision)
Mutation	can the tests fail?	ledger-core (2026-10-13: 1,011 caught + 13 timeouts of 1,024 viable, 0 missed)	just mutants	~3 h	weekly
Mutation (store)	can the tests fail?	ledger-store (2026-10-13: 357 caught + 1 timeout of 365 viable, from 82%; three of its seven survivors then killed; four equivalent left: sort_value's two arms, OpenFlags `	vs^`, the long form of a sweepless close)	just mutants-store	~12 min
Mutation (import)	can the tests fail?	ledger-import (2026-10-13: from 91 of 171 (53%) to 208 of 239 viable on the full run; the 31 survivors (XLSX layout, borders, alignment, exact-text grouping, IIF transliteration, tax-summary optional sections, day-equals-month dates) then killed by targeted tests, re-run clean but one: a blank amount cell written unbordered on an unruled row, invisible, so equivalent; 2026-10-19, the first scheduled run in CI: 375 tested, 327 caught, 42 unviable, 6 missed (the tax-basis rule marks, a heading's alignment, the totals row's blank cells, and that blank cell, after all: a ruled row writes it, an unruled one writes none), all six then caught by rule_marks_match_their_notes, asset_register_xlsx_headings_and_totals_rule and xlsx_missing_amounts_are_cells_only_on_ruled_rows, each checked against its mutant by hand)	just mutants-import	~2 h	weekly
Mutation (roles, reload)	can the tests fail?	control roles and settings reload (2026-10-15, targeted: the role paths in ledger-core 30 caught of 30 viable; ledger-store's journaling and replay of role.assigned 20 of 20; ledger-mcp settings, reload, roles, digest 28 of 28)	cargo mutants -F on those functions (see the commit)	~15 min	with the crate's weekly run
Mutation (config)	can the tests fail?	ledger-config (2026-10-14: 55 caught of 55 viable)	just mutants-config	minutes	weekly
Mutation (MCP)	can the tests fail?	ledger-mcp (2026-10-14: from 197 caught + 5 timeouts of 328 viable (62%) to 314 caught + 2 timeouts of 331; of its 15 survivors, five then killed by targeted tests (the settings file beside the books, year earnings with an open period and with last year's partial close, year 1, a failed flush), one dead guard removed (profit_and_loss_by_class skipping placeholders, which never take postings), nine equivalent: money rescaling an amount already at two places, the lock wait's deadline instant, year_earnings starting the day the year starts either way, the bank import's rehearsal sides (a line's side can't make a draft refuse) and its zero-amount side (zero rows are dropped by the parser), a disposal's zero gain adding zero, and the CPA package index summing debits instead of credits (entries balance))	just mutants-mcp	~1 h	weekly
Mutation (GUI)	can the tests fail?	ledger-gui view model and formatting (2026-10-14: 140 caught of 176 viable on the full run, then 92 of 99 on a targeted rerun of the money paths after new tests; of its 7 survivors, one then killed by a test (burn over exactly one month, confirmed by a rerun of compute_kpis's 48 mutants), two dead arms removed (parties' bill arms: the ledger tags bill entries with their vendor, which wins), four equivalent: an entry's debits vs its credits (they balance), the three-month burn boundary (both paths give 3), burn over zero covered months (only when the first entry is after the window, which then holds no loss), and compact's sign test at zero (zero prints "$0" unsigned either way))	retired 2026-10-18 (owner: it crushed the machine; for the viewer, test its two musts directly: it never writes the books, tests/read_only.rs, and every figure it shows is the engine's, tests/view_model.rs)		never

CI: .github/workflows/check.yml runs just check on every push; scheduled.yml runs proofs, the oracle, fuzzing, and mutation weekly. Mutation is split into shards, one job each (just mutants-mcp 3/16 runs the fourth of sixteen), because GitHub stops a job at six hours and a whole crate takes longer on its runners (2026-10-19, the first scheduled run: the core and MCP runs were stopped at the limit). Test timeouts are three times each run's own baseline, never under the recipe's floor, so a slower runner doesn't report false timeouts. The viewer has no mutation job.

Seeds and failure databases: proptest's *.proptest-regressions files are checked in and replay on every run. The GnuCash oracle's books come from fixed seeds (SEED in oracle_gnucash.rs). Fuzz corpora live in fuzz/corpus/<target>.

Golden review: fixture_company.json is hand-verified (docs/oracle.md, Layer 1). The van depreciation golden was replaced on 2026-10-13 by a hand computation (van_schedule_is_the_hand_computed_one) after every row was checked against it.

P0 guard rails (2026-10-16)

Laws added with P0 (plan/served.md) and its review, each with the test that would fail if it broke:

Law	Test
Books from a newer wanderbooks are "newer", never "corrupt", from the writer, the viewer and the server; damage stays corruption (rules.md B-27)	ledger-store tests/format.rs (old_reader_gets_newer_journal, damaged_journals_are_still_corrupt); ledger-gui tests/newer_journal.rs; ledger-mcp tests/startup.rs
A line the gate refuses is called newer only once the next line's prev checks its hash; a last line is "newer or damaged"	a_damaged_line_that_looks_newer_is_corrupt_when_the_next_line_checks_it, an_unreadable_last_line_is_reported_as_newer_or_damaged, a_newer_line_the_next_line_chains_onto_is_newer_and_intact (the message vouches for that line only)
The envelope and its hash are frozen across formats: a next line in a newer format (a float, a string seq, keys of its own) settles by its prev alone, never as corrupt; a key beside the envelope is newer, never dropped, and still checked through; a refused line followed by an unreadable one is "newer or damaged"	format.rs a_newer_format_frames_its_lines_its_own_way, an_unknown_envelope_key_is_newer_and_checked_through, a_refused_line_followed_by_a_garbled_line_is_unverified
The writer and the viewer read bytes alike: a line that isn't UTF-8 is corrupt to both; an older version never repairs (truncates) newer books	a_line_that_is_not_utf8_is_corrupt_for_the_viewer_and_the_writer, an_old_reader_never_repairs_newer_books
A newer format is newer whatever its features look like; a blank line is damage to the viewer as to the writer	format.rs a_newer_format_is_newer_whatever_its_features_look_like; a_blank_line_is_corrupt_for_the_viewer_and_the_writer
A request that panics stops the server: every later request, on every session, is refused	server.rs a_request_that_panics_stops_the_server
No input reaches a panic (each would stop the server for every session): every tool with arguments generated from its schema and made hostile (wrong types, u64::MAX, decimals of 30+ digits or absurd exponents, dates like 0000-00-00, 99999-12-31, +262142-12-31, 2026-02-30, periods like 999999-01, control and format characters, long strings), every resource URI generated; the inputs that once panicked, pinned; after each property the server restarts and the books reopen (a call a command accepts but replay refuses would brick them); every tool and resource over every old book (rules.md B-28)	ledger-mcp tests/hostile_args.rs hostile_tool_arguments_never_stop_the_server (with a floor: most calls reach a tool, some succeed), hostile_resource_uris_never_stop_the_server, inputs_that_once_panicked_are_refused_or_answered, old_books_answer_every_tool; MCP_CASES and OLD_BOOKS_CASES (default 3 per tool per book) set the cases
Dates are in 0001-01-01 through 9999-12-31 and amounts at most a line's, for every new command; replay accepts every line an earlier version accepted (each bound has its pair: the command refuses past it, the replayed old line is accepted); a figure derived past exact arithmetic or chrono's calendar is refused, never a panic; a recurring run makes at most 1,000 drafts (rules.md B-28)	ledger-core tests/spec_bounds.rs, calendar.rs tests, plans_at_the_edges_are_computed_or_refused, intervals_reach_chronos_last_day, a_vendor_part_is_scaled_exactly_or_refused, the share_property cases; ledger-store tests/bounds.rs, tests/store.rs (the old-books tests); server.rs periods_are_a_year_and_a_month, dates_are_four_digit_years_and_real_days
Opening the books changes nothing until every complete line passes in memory (chain, gate, first line, replay); the viewer applies the writer's first-line rule (rules.md B-27)	format.rs a_bad_complete_line_before_a_torn_tail_leaves_the_journal_as_it_was, the_first_line_is_store_created_for_the_viewer_and_the_writer; fuzz_store_replay (the first line varies)
UTF-16 text without a byte-order mark is scanned like any text; a refused books.set_w9 marks no file; a refused resource read never echoes a TIN	tin_files.rs (tests) utf16_text_without_a_byte_order_mark_is_scanned_either_way_round, a_refused_set_w9_never_marks_its_file, unit test only_nul_interleaved_bytes_read_as_utf16_without_a_mark; spec_vault.rs resource_refusals_never_echo_a_tin
idempotentHint only where a repeat with the same arguments leaves the journal and the vault as they were; every tool's hints pinned in one table	spec_vault.rs idempotent_tools_change_nothing_when_repeated; annotations_complete
books.settings lists every receipt-required and exempt account, uncut; a fresh company is "a new company"; the lint catches just however it ends and where the books are	mcp_stdio.rs every_receipt_account_left_out_of_the_connect_text_is_in_books_settings; handbook.rs a_fresh_company_is_a_new_company; tool_text_lint_catches_helpers_and_locations
A file with full TINs is never written to a path (handed over instead, D-29), and never filed into the books: every file the server read or wrote with TINs (from any session, after a restart, out of a CPA package), by every filing tool	mcp_stdio.rs tin_bearing_files_are_refused_when_given_back_to_be_filed; spec_vault.rs a_package_is_handed_over_and_never_written; tin_files.rs (tests) a_tin_bearing_file_is_refused_from_every_session_and_after_a_restart; unit test a_recorded_tin_file_is_refused_by_every_reader_of_the_registry
Text filed into the books is refused when it holds a TIN the vault keeps (nine digits, 3-2-4 by hyphen, space or dot, 2-7 by hyphen or space, anywhere) or a stand-alone printed SSN or EIN (123-45-6789, 12-3456789), and only then: a bank export (routing numbers, long references, a date next to an amount) and a longer number holding an SSN shape go in; a locked vault leaves the printed shapes (rules.md B-26)	tin_files.rs (tests) text_with_a_vault_tin_or_a_printed_one_is_refused_and_a_bank_export_is_not; unit tests text_holding_a_vault_tin_is_refused_in_every_rendering, a_printed_ssn_or_ein_is_refused, a_longer_number_holding_a_tin_shape_passes, an_ordinary_bank_export_passes, binary_bytes_are_not_scanned
Filing is no TIN oracle: text with more than two TIN-shaped numbers ending in a known TIN's last four (the books' TIN and W-9 facts, then the vault's own) is refused before the vault is opened, byte for byte alike whether one is the vault's TIN or none is, the vault open or locked, by every filing tool; one or two such numbers are compared against the vault, one number written many ways counts once, and other last fours never count (rules.md B-26)	tin_files.rs (tests) text_probing_for_a_tin_is_refused_alike_by_every_filing_tool; unit tests text_probing_for_a_tin_is_refused_alike_whether_or_not_it_holds_it (the vault never opened for a probe), one_or_two_candidates_are_compared_against_the_vault
The connect text fits its budgets, its lead stands alone, it states the receipt rule enforced (exact threshold in the base currency, required and exempt accounts, reversals) and the parties rule in force, and the company name can't break it (control and format characters)	handbook.rs instructions_budget, a_typical_company_gets_the_whole_connect_text, the_company_name_is_one_plain_line; receipt_policy.rs the_rule_told_is_the_rule_enforced, a_long_or_odd_account_list_stays_short_and_plain; a new session is told the settings in force: a_new_session_is_told_the_settings_in_force
No text the agent is given (whole tool JSON, resources, connect text, handbook, every error template and refusal) points at files, git, GitHub, repo docs, flags or helper commands; descriptions fit 700 characters (listed exceptions, P5; and what git itself said of a failed backup, which books.backup passes on to the human as git said it, its paths hidden)	tool_text_lint, tool_descriptions_fit_700_characters; ledger-core an_unknown_year_threshold_is_never_guessed
Every tool is annotated (openWorldHint false on all but books.back_up_now), and the read-only hint is true in behaviour (journal, every data-dir file's contents but ops/, the viewer's side channel for books.show, which is not the books; the database's rows, the vault and the settings unchanged)	annotations_complete; spec_mcp.rs read_only_tools_change_nothing (checked on every call in Mcp::tool)
A bare (or empty-since) digest covers this month so far, on any day of it, as the server counts it (the stdio test reads the server's own month, and starts over if it turns)	a_bare_digest_covers_this_month_so_far; mcp_stdio.rs digest_resource_bare_reads
The handbook: every section, "all" in order, the schema names every id	handbook_sections_render_the_rule_in_force, the_whole_handbook_is_every_section_in_order, mcp_stdio.rs handbook_tool_and_resources_over_stdio

P0 mutation testing (2026-10-16)

Every mutant cargo-mutants makes in the final P0 diff (jj diff -r 'main..@', --in-diff), per crate, against that crate's tests (the recipes' settings: STORE_CASES=64, MCP_CASES=16, no shrinking; the viewer against its lib tests and newer_journal). Final run:

Crate	Mutants	Caught	Timeouts	Unviable	Missed
ledger-mcp	296	208	3	71	14 (equivalent, below)
ledger-store	73	58	0	12	3 (equivalent, below)
ledger-config	35	35	0	0	0
ledger-gui	9	6	0	3	0
ledger-core	1	1	0	0	0

(ledger-cli's change makes no mutant.) After the filing scan's probe bound (rules.md B-26), tin_files.rs alone was run again against the whole P0 diff: 74 mutants, 74 caught, among them every mutant of the bound (probes made true or false, > made >=, == or <, the last four's % made / or +, here and for the vault's own last fours) and of the shared tin_shaped scan. The three MCP timeouts are resolved without its hop limit (< 40 made true, the count made to go down or stay 0): a link loop then never ends, so the tests can't pass. The first run missed 36 in the MCP server, 5 in the store, 4 in config and 1 in the viewer. Each was killed by a test of the law it broke, removed by simpler code, or is equivalent:

• Killed (MCP). A section's title is its heading (a_title_is_the_heading_text; over stdio the handbook tool titles a section by its heading and "all" as the whole handbook, handbook_tool_and_resources_over_stdio). A .jpg or .jpeg W-9 was taken (every_w9_file_type_is_taken); P2 slice 5 judges the W-9 by its first bytes, not its name, so that mutant's code is gone (the test now checks each type by its bytes). The waker wakes: a request pending until another thread wakes it completes (a_request_that_waits_is_woken_and_completes). Three more were killed by tests of the import roots and their walk (a refused default root dropped, never fatal; a folder swapped for a link or a pipe never walked through; a read failure naming its kind, never the path): P2 slice 5 removed books.import_local_file and the import roots, and those tests with them. resolved follows 40 links, as the kernel does, and no more (resolved_follows_forty_links_and_no_more). A file is saved only to a new file in a folder that exists, and a missing folder or a taken file is refused as such, never as a failed write (a CPA package test, and the_w9_file_goes_to_the_vault_never_the_documents; P2 slice 6 took the paths out of the tools, and the package test with them). The CPA package marks only its own TIN files: a statement it carries still goes in afterwards (a_tin_bearing_file_is_refused_from_every_session_and_after_a_restart). An unreadable TIN-file registry refuses every file (an_unreadable_registry_refuses_every_file). Text that isn't UTF-8 is scanned when its type is text/*, a JSON type (/json, +json) or its name says text (encodings in the tin_files.rs unit tests).
• Killed (store). read_journal_and_format returns every line and the format in force (read_journal_and_format_gives_every_line_and_the_format). The newline that ends a line is no part of it, so the viewer's words about a damaged line are the writer's, opening and following (the_viewer_and_the_writer_say_the_same_of_a_damaged_line; it kills snapshot.rs raw.len() - 1 → / 1).
• Killed (config). The short rule (no codes listed) counts each kind of account, whichever kinds there are, and says nothing of accounts when there are none (the_short_rule_counts_each_kind_of_account); a code of exactly 12 characters is kept whole (a_long_or_odd_account_list_stays_short_and_plain).
• Killed (viewer). The journal page tells a journal.format_set line (a_format_this_version_reads_opens_and_the_journal_page_tells_it).
• Simpler code (MCP). inspect compared canonicalize with resolved; only a race between those two calls could make them differ, and the file read was the checked one either way. It now places an existing path by canonicalize itself. read_checked refused by the file's size before reading, so its read limit (limit + 1) was only reached by a file growing during the read; the read's limit is now the one check (the 25 MiB upload test kills + 1 → * 1). openat failed on fd < 0, now on fd == -1, as openat(2) specifies. (inspect, read_checked, the openat walk and that 25 MiB test were removed with the import roots in P2 slice 5.)
• Equivalent (MCP, all 14 missed; the walk and its stubs were removed in P2 slice 5). ^ for | in the open flags (six: the walk's first step, each folder's two, the file's two, and openat's O_CLOEXEC): O_RDONLY is 0 and O_DIRECTORY, O_NOFOLLOW, O_NONBLOCK, O_CLOEXEC are distinct bits, so a ^ b is a | b. & for | in the first step's O_RDONLY | O_DIRECTORY: it opens / read-only either way, and / is always a folder. The off-Unix stubs (Protected::inodes, five mutants; open_walk; hard_linked) are not compiled on Linux, so their mutants change nothing here.
• Equivalent (store, all 3 missed). Snapshot::journal_format and Store::journal_format returning the default: this version reads format 1 with no features only (SUPPORTED_JOURNAL_FORMAT 1, KNOWN_FEATURES empty), and that is the default, so no journal it opens has another format in force; the first format 2 or feature makes them killable. Store::open setting aside a torn tail when complete <= raw.len(): repair_torn_tail re-reads the journal under the writer lock and does nothing when it ends in a newline.

Round 3 (2026-10-17)

cargo mutants --in-diff on this round's changes (the diff from the round-2 stack to round 3), per crate, output under ~/.cache/wanderbooks/mutants/p0-r3-<crate> (MCP_CASES=16, STORE_CASES=64, PROPTEST_MAX_SHRINK_ITERS=0):

Crate	Mutants	Caught	Missed, then killed	Equivalent	Timeouts	Unviable
ledger-core (tests of core and store)	63	53	3	1	0	6
ledger-store	40	34	0	0	2	4
ledger-mcp	85	63	5	1	0	16
ledger-config (a doc comment only)	0

• Killed (core). replay_add_line_fx's size check (> to == or >=) and validate_recurring's (> to >=): a line, base or foreign, added or replayed, and a template line may be exactly the line limit (spec_bounds.rs the_bound_is_the_line_limit_itself).
• Timeouts (store, counted as caught). run_recurring's cap (> to == or <): without it, a monthly entry run through 9999-12-31 writes some 95,000 drafts, which is what the cap is for (bounds.rs a_recurring_run_has_an_end).
• Killed (MCP). text_of's byte-order-mark arms: text with a mark and no NUL byte at all (full-width digits, CJK) is still read as UTF-16 (utf16_with_a_mark_is_read_whatever_it_holds); its NUL-stripped reading (!= to ==): NULs scattered in text hide no TIN (nuls_scattered_in_text_hide_no_tin); nul_interleaved's eighth (* to +): half NUL on one side and three of sixteen on the other is not UTF-16; redact_value's array arm: a TIN inside an array of an error's data is masked (redact_error_masks_every_tin_in_the_message_and_data).
• Equivalent. k1::share_property returning early on whole <= 0 && total <= 0 instead of ||: whole is min(pool, total) with both sums of non-negative amounts, so the two differ only when whole is 0 and total positive, where the computation goes on to split 0 into zeros, the early answer. redact_value's guard has_full_tin(t) replaced by true: redact_full_tins returns its input unchanged when it finds no run, exactly when has_full_tin is false, so the guard only saves a copy.

Round 4 (2026-10-17)

cargo mutants --in-diff on this round's changes (replay restored to main's rules, derived figures checked, the old-books contracts), per crate, output under ~/.cache/wanderbooks/mutants/p0-r4-<crate> (MCP_CASES=16, OLD_BOOKS_CASES=1, STORE_CASES=64, PROPTEST_MAX_SHRINK_ITERS=0; the GUI's old-books test over the edge books only, OLD_BOOKS_ONLY=x_draft_max_lines,x_schedule_chrono_end,..., since asset_long_life alone takes three minutes a run):

Crate	Mutants	Caught	Missed, then killed	Equivalent	Timeouts	Unviable
ledger-core (tests of core and store)	176	153	6	3	0	14
ledger-store	12	11	0	0	0	1
ledger-mcp	81	13	5	1	0	62
ledger-config	7	7	0	0	0	0
ledger-gui	221	47	137	11	7	19

• Killed (core). name_payroll_parties (replaced by Ok(()), and == to != in merging one employee's lines): a payroll entry names its employees, each with their net pay, live and on replay (spec_parties.rs a_payroll_entry_names_the_employees_it_paid); entry_flow's across_left -= take (+=, /=): across is used up in order (entry_flow_takes_across_in_order_until_used_up); share_target's debit filter (== to !=): an unbalanced draft moving no money splits over its debits (a_share_target_without_money_is_the_debits); resolve's capital debit sign: members' derived shares net their capital lines (derived_member_shares_net_their_capital_lines). These were in code this round touched only to make it checked; the core and store tests never reached them (the MCP tests did).
• Killed (MCP). lines_settled (whole and in parts): an empty, an unbalanced and a Decimal-overflowing draft are not settled, a balanced draft and a posted entry are (server.rs settled_lines_are_posted_or_balanced_drafts).
• Killed (GUI). The pages' display of what can't be computed and of the edges was barely asserted: new tests in tests/edges.rs and beside the pages (test_support.rs renders a page headless and reads its painted text and shapes) cover the runway and "coming up" on the cash page, the balance chart's labels and hover, an entry's totals (balanced, out of balance, too large to total), a party's span and monthly chart at chrono's edges, a split entry's part, the register's reconciliation colours, the company page's cards, the report range, prior period and column limit, and the transaction row. The rerun (p0-r4-gui-rerun) left only the equivalents.
• Equivalent (GUI, 11). party_span's < to <= (twice): they differ only at year 0, which chrono holds, so the fallback is never taken. The asset notice's > to >=: with nothing unposted both amounts are 0 and nothing is pushed. occurrences_from's five arithmetic mutants: each leaves k0 a lower bound on the first occurrence on or after from, so only the walk's length changes. The cash forecast's > to >=: a zero amount added to inflow instead of subtracted from outflow. The company page's total.is_zero() guard: a schedule's total is always positive. Its recurring total's == to !=: a template always balances, so its credits sum to its debits.
• Equivalent. entry_flow's filters v > 0 to >= 0 and v < 0 to <= 0: they only add zeros to a sum. split_first's weights.is_empty() || total.is_zero() to &&: every weight is positive (a percent above 0, a member's share checked above 0), so a non-empty list never sums to zero. lines_settled's side filter l.side == s to !=: it swaps which sum is called debits, and the comparison and the overflow refusal are symmetric.
• A real defect found while writing these tests: the depreciation true-up named its final month with chrono's %Y, which signs a year past 9999 ("+10004-03"), while the lines don't, so an asset whose life ran past 9999 never trued up and could depreciate past its salvage (spec_replayed_extremes.rs a_life_past_9999_trues_up_to_the_cent).

P1: the books keep how they are kept (2026-10-17)

Law	Test
Replay is pure: after any sequence of settings, convention, decision, open-item, template and approval commands, valid or refused, the live store, the store reopened from its journal and the viewer's snapshot hold the same settings and conventions, and the store verifies (database row for row)	ledger-store tests/settings.rs settings_replay_is_pure (proptest, 512 cases per check; 2,000 by hand, release, passed)
The first such change declares journal format 2, once; a change to what is set journals nothing; refused changes journal nothing	the_first_change_declares_format_2, refused_changes_journal_nothing
Approval rules block nothing until enforced; then an entry a rule covers posts only once its approver approved it as it stands	approval_rules_off_by_default; ledger-mcp spec_kept.rs approval_rules_through_the_server
A template drafts exactly, odd cents by largest remainder, its slots named by each draft, all or nothing	templates_draft_exactly_or_not_at_all, template_slots_take_the_account_each_draft_names, templates_draft_through_the_server, core splits_are_exact
Books written under P1 open to the same record forever	books_written_under_p1_open_to_their_record (fixture old-books/p1_record, also in every old-books test of the store, the viewer and the server)
A settings file imports exactly, reads as it did, and an export round-trips; a masked EIN never imports	ledger-config codec unit tests, tests/codec_props.rs exports_round_trip (512 cases), ledger-cli the_toml_and_its_examples_import_and_round_trip
Moving settings in: set refused before, the preview records nothing, the file never read after (not even to start), an import that reads differently or loses the vault key refused, the EIN only ever masked	spec_kept.rs a_settings_file_moves_into_the_books, an_import_that_reads_differently_is_refused, an_import_needs_the_vault_key_on_the_command_line
books.start fits in 8 KB and says what it cut	start_fits_in_8_kb
Values are canonical; no full TIN but the company's EIN; settings hold together; replay takes shapes	core settings::tests
Every new tool on the happy path, schema-checked; read-only tools change nothing; idempotent tools repeat as no-ops	spec_mcp.rs inv1_*, read_only_tools_change_nothing; spec_vault.rs idempotent_tools_change_nothing_when_repeated
The connect text names books.start in its lead and where settings live, in budget, journaled or not	instructions_budget, a_typical_company_gets_the_whole_connect_text
Fuzzed journals of the new events open in the writer and the viewer alike, verify, and read every way without a panic	fuzz_settings_replay (and fuzz_store_replay with the new types)
A record changes no figure	Lean Step.record_changes_no_figure, Reachable.records

P1 mutation testing (2026-10-17)

Every mutant in the P1 diff (--in-diff), per crate, against that crate's tests and its nearest callers' (the recipes' settings: STORE_CASES=64, MCP_CASES=16, no shrinking). First run, then after targeted tests:

Crate	Mutants	First run: caught / timeouts / unviable / missed	Missed after
ledger-core (with ledger-store's tests)	486	318 / 5 / 41 / 122	1 (equivalent)
ledger-config (with ledger-cli's)	72	44 / 0 / 2 / 26	0
ledger-store	113	81 / 0 / 28 / 4	1 (equivalent)
ledger-mcp	260	156 / 0 / 96 / 8	0
ledger-gui	25	7 / 12 / 3 / 3	0

No survivor was a bug; each was a test gap, now closed by a test of the law it broke:

• Core. tests/settings_units.rs: every settings accessor's exact value, the company profile and its order, every party-policy spelling, fiscal-year bounds off January, the TIN detector's joiner limits, each text, share and month-day boundary, every tax classification and the return it names, the one-quadrillion cap, today in the company's time zone, and the display of members, lists and the masked EIN. tests/conventions_units.rs: slot names (32 and 33 characters), summaries cut at 160 characters, template bounds (2 and 50 lines kept, 1 and 51 refused, a share out of (0, 1] named by its line), the approval fingerprint against an independent FNV-1a of the hashed text, approval rules at the limit and one cent over (debits only), and which fields make a convention's revision.
• Store. An empty import still moves the books in (once); a posting template replay can't read is newer.
• Config. The TOML comment scanner (a # in basic and literal strings, an escaped quote), comments carried by an import, a masked EIN matching, not matching and into empty books, an empty list changing nothing, differences naming each field, the export's provenance lines, effective_receipt_policy with and without config.json (tests/effective_policy.rs).
• MCP. Live::journaled reads no file, sync reloads once per change; the books://start, settings and conventions resources; a renumber names exactly the conventions that name the old code.
• Viewer. The Company page's cards (tests/kept.rs): live conventions and not retired ones, standing decisions and not superseded ones, open items and not resolved ones, who decided each and when, a late item saying so in words ("overdue since", added for this: colour alone told only the sighted), and the empty-profile copy of books that keep their settings. --vault-key-file wins over the settings and an unknown argument exits 2 (tests/vault_key_flag.rs). The first run's 12 timeouts were builds slowed by parallel work: the rerun caught them all.

Equivalent: holds_printed_tin mapping a full-width digit by / instead of - (every such digit becomes the digit 1: it asks only whether a character is a digit), and approval_gate's fast path (|| made &&: with rules off or none, the probe's approvals_missing is empty either way, so only the cost differs).

After the cutover (2026-10-17). Two fixes found by the first company's P1 cutover, mutation-tested on their diff (27 mutants: 22 caught, 4 unviable, 1 equivalent): the K-1 worksheet prints a share by its value, at least two places ("50%" and "0.5" alike print "0.50": a_share_prints_the_same_however_it_was_written, and spec_vault's package test), and the filing scan passes the company's own EIN printed 2-7 and nothing else (the_company_s_own_ein_printed_as_an_ein_passes, tests/tin_files.rs the_company_s_own_ein_goes_in_and_no_other). Equivalent: share_text's scale() < 2 made <= 2 (padding a two-place share to two places changes nothing).

P2 slice 1: one executable (2026-10-18)

wanderbooks dev-stdio and wanderbooks gui run the server and the viewer from the one executable (plan D-22); tests/one_executable.rs drives both, and just server-only builds, clippies and tests the build without the viewer and fails if it links a window library. Mutation on the diff, two jobs, the viewer left out (owner, 2026-10-18): the server's run against the server's tests, 14 mutants, 12 caught or unviable, the exit text's then caught by a new test, and one equivalent (< vs <= on the ten-second lock deadline); the CLI, 24 mutants against its tests in the default build and the run_gui arms again in the server-only build (--no-default-features), every one caught in the build where its code exists.

P2 slice 2: the data root (2026-10-18)

ledger_store::root (plan 3.4, 5.5) and wanderbooks setup: tests/root.rs (32), the module's unit tests (4), ledger-cli/tests/setup.rs (3). Three review rounds (12 findings, then 5, then 1, all fixed). Mutation on the diff, the viewer left out, two jobs: the CLI, 7 of 7 caught; root.rs, 47 missed on the first run, then new tests (the blob copier's strays, errors other than not-found, the buffer that grows behind getpwuid_r/getgrgid_r, the private-group rule) and a rerun: 201 mutants, 163 caught, 23 unviable, 1 timeout (the growing buffer halved instead of doubled, which never ends), and 14 left, none reachable by a test:

• the lookups' failure guards (rc != 0 || null || null with &&, five): on every lookup that succeeds they agree, and this account's own lookup always succeeds;
• NotFound guards whose other errors end the same way (setup's symlink_metadata of the chosen root, where creating fails with the same error; the location note's removal, unreachable after the note was checked to be a plain file; a subfolder's lookup inside a root already opened);
• create_book's clean-up after Store::create fails in a folder it just made (no test can make that fail);
• make_private_dirs' AlreadyExists guard (two setups racing);
• sync_dir (durability, not visible to a test);
• the group's member check (! deleted), which agrees on every account whose own group lists no members, the usual case.

Viewer color schemes (2026-10-19)

ledger-gui/src/schemes.rs (docs/color-schemes.md). No mutation run (the viewer's rule); its two musts are tested directly instead:

• schemes::painted::every_scheme_paints_the_same_words_and_figures_readably draws thirteen pages (an entry, the company, assets, documents, overview, cash, profit, transactions, the P&L, the balance sheet, accounts, parties, the journal) in all 80 schemes, a thread a page, and reads what was painted where it can be seen: every run of text, report rows included, is the same and in the same place in every scheme, and each is at 4.5:1 or better against what was painted under it by then (the fills in paint order, cut to their clips, translucent ones laid over what was below; every section of a text, its own color or the fallback). It found egui's placeholder text (its weak text, 60% alpha of the text) at 2.8:1. Not painted by it: hover, selection and new-entry rows, tooltips and the menu, whose grounds the palette tests check by arithmetic.
• the_system_turning_light_or_dark_changes_nothing: starting as eframe does (following the system), a scheme chosen and the system then flipped leaves every painted color as it was. It fails on the first version, which set only the current theme's style.
• The palette tests check every scheme: every text color at 4.5:1 on every ground (soft fills included), text over secondary over faint each at least 1.2 times the contrast of the next on its worst ground, chart series at 3:1 on cards and the hover tint, the charts' three series shown together and gains, losses and text each ΔE 20 or more apart, the logo's initial readable on the accent, light or dark as its background is, and the filter showing exactly its mode; the menu test chooses, filters and keeps a scheme, and its accessible labels check only the family in force and select the variant in force; app::tests restores the scheme (and the old light/dark choice) from the preferences.

The first version's review (2026-10-19) found figures turning unreadable when the system's theme flipped, Ayu and the families after it out of reach in a short window, Income and Net the same color in twelve schemes, pills, faint figures and the logo initial below 4.5:1, a new-entry tint that bleached reds and greens, and a "same figures" test that compared only accessibility labels (no report rows); all fixed, with the tests above. Round 2 found secondary and faint text made alike by lifting each alone (identical in Wanderbooks Light), the painted test picking a text's ground without paint order or clips, and every family's accessible label carrying the hidden check; fixed, with the tests above. The owner, trying it (2026-10-19): Ayu out of reach (the family list scrolled inside the menu, its scroll bar hidden), the families not alphabetical, and a click on a variant's colors doing nothing. Now the families are alphabetical, in columns with no scrolling, and a variant's whole row is its button; every_family_is_on_screen_in_order_and_a_whole_row_chooses checks all three in a tall window and a short one. The live preview (owner, the same day) is checked by a_hovered_scheme_is_shown_live_and_only_a_click_keeps_it with frames 10 ms apart: not worn before 50 ms, worn after, the next row's scheme on moving, the one in force off the rows and at once on closing, nothing kept until a click. Earlier: the viewer's own light palette's green below 4.5:1 on the sidebar (4.35:1), and a first fix (moving colors toward the text color) that turned Everforest's red and green into the same grey; colors keep their hue and change only lightness.

P2 slices 3 to 8 (2026-10-19 to 2026-10-20)

From slice 3 on, mutation testing waits for P12 (D-33, owner 2026-10-20: "put a pause on all the mutation testing … For now I want to focus on the building"). Each slice was reviewed until a round came back clean and passes just check; what P12 must still cover is listed at the end.

Slice 3, opening and closing the books. The books server on local sockets (ledger-mcp local.rs, admin.rs, opening.rs), the host, its leases and the agents' bridge (ledger-host). ledger-cli/tests/ local_server.rs (the server and its admin socket), open_while_held.rs (the plan's named P2 tests under names of their own: last-holder close, one host and server, the bridge opening closed books, cold start, restart with writes across it, close during bursts of posts, SIGTERM and SIGHUP, a clean host from a hostile bridge, respawn and backoff, no TCP, the app scope, cancel, malformed input, a frozen host and server, books made mid-session), setup.rs, one_executable.rs; unit tests in ledger-host, admin.rs, local.rs, opening.rs; ledger-store/tests/root.rs (adoption). Eight review rounds (13, 22, 9, 4, 4, 10, 3, 3 findings; the last three found the core clean). The burst tests compare the posts in the books with the posts answered.

Slice 4, access. Tokens, the door, scopes, the access log and the owner passphrase (ledger-store auth.rs, access.rs, chain.rs, passphrase.rs; ledger-mcp scopes.rs, access.rs): their unit tests, local_server.rs (401/403, a session bound to its token, every call recorded once with refusals, a damaged token log refusing every agent), open_while_held.rs (the bridge picking up a token made mid-session), setup.rs (the passphrase prompts, at a real terminal).

Slice 5, files in and out. Uploads by hash and size, exports handed over by the server (ledger-store uploads.rs, exports.rs; ledger-mcp tools/files.rs; wanderbooks upload/download): unit tests (expiry, the grant replaced or lapsed while bytes arrive, a second send refused), local_server.rs, one_executable.rs, tin_files.rs and the MCP specs the import roots' removal changed. Four review rounds.

Slice 6, the viewer. Finding the books in the data root, settings from the journal, presence through ops/, Save a copy and Open, the Export menu, one builder for the CPA package (ledger-package): the viewer's suites (exports.rs, read_only.rs, show.rs, kept.rs, live.rs and the rest), ledger-package/tests/package.rs, ledger-store saving.rs and ops.rs.

Slice 7, backups and restore. ledger_store::backup, Root::restore, ledger-mcp backup.rs and tools/backup.rs, the loop in local.rs: ledger-cli/tests/backups.rs (17: both targets after a write, the quiet before a backup, close and catching up at the next open, admin only and the head unmoved, a target that moved on, a failing target waiting while the others carry on, a damaged record, restore beside and on a clean install, of the previewed backup only, with its vault and key, refusing damage, never overwriting, a failed replace, a restored copy leaving its original's repository alone, a backup folder never made again, drills on open and a failed drill flagged), open_while_held.rs (books restore and its default id), backup.rs's unit tests (20, among them links and strangers refused before checkout, target and archive hooks never run, the owner's hostile git configuration never spoiling a backup, repositories with settings of their own or something beside them refused, fake gits for the time limit and the process group), tests/root.rs (never moving books something holds). Five review rounds (about 25, 15, 10, 7 and 3 findings, all fixed) and a sixth that only attacked the repository guard (one low finding, fixed). The backup suite passed every run three at a time.

Slice 8, the viewer's menu, setup, no confinement (D-32). ledger-gui/tests/owner_menu.rs (each item through a fake owner, the restore checked first, nothing of the books written, busy states; screenshots looked at), open_while_held.rs (books back-up, the viewer holding new books and closing the books, connect making anew a token the keyring lost and saying when an agent refuses, the two lease intents), one_executable.rs (the scaffold gone, and saying so), spec_kept.rs (isolation is same_user (advisory)). Two review rounds.

Slice 9, the cutover's put-aside. wanderbooks books put-aside ID DATA-DIR [--vault DIR --vault-key FILE] [PATH...] (root INVARIANT 8) moves the old copies of adopted books whole into numbered folders of their own in legacy/, a list of where each came from written first. ledger-store/tests/root.rs (seven: a preview moves nothing; every byte moved and the list written; refused while the books lack its journal, a stored file, a vault record or the key, or when its head moved since the preview; refused while held open, for a link, a path named twice, inside the root or missing, and for a vault or key given as a plain path; what adoption left behind and records the books sealed anew go aside too; a registry rewritten is refused; a move cut short puts back what it moved), ledger-cli/tests/open_while_held.rs (from the command line). Three review rounds of data safety alone (12 findings, then 5, then 3 minor; all fixed but one: a vault record the old journal never named, a crash between sealing and journaling, would be listed as the books' newer copy; nothing is lost, the old vault going aside whole; hardening for P7).

Tests that mutation found, before the pause. Pass 1 on slices 3 to 6 (each crate's own tests, the viewer left out): ledger-store 385 mutants (44 missed), ledger-package 137 (38), ledger-mcp 497 (247), ledger-host 666 (275), ledger-cli 47 (11). Pass 2 (the survivors again with the end-to-end tests) left 38, 13, 90 and 11 in the first four; the ledger-host pass was stopped. Then:

• ledger-cli's 11 are all in the #[cfg(not(unix))] stubs (owner_passphrase, run_files, run_local, run_server): not compiled on Linux, so equivalent here;
• ledger-mcp (access.rs, admin.rs, settings.rs, tools/files.rs, tools/kept.rs): all 14 killed (each access record's request id, the admin socket's four-MiB line, TokenText's and CallError's text, no server meaning nothing sent, a book's own settings before it holds any, the caller's token in a printed command, a long name cut to 255 bytes, a settings file moving into the books). One real bug: the command line took an admin answer longer than four MiB, or cut off before its newline, whenever the bytes that came still parsed; it is refused now (an_answer_is_one_line_of_at_most_four_mib);
• ledger-package: tests for a dotfile's twin, receipts on the year's first and last days, a vendor's payments from the settings' accounts alone, the index's amount as written (package.rs:482's debit side is not equivalent: amounts keep the scale they were written with), the TIN source's three cases. Two real bugs, found reading the naming: a twin's number went on the last dot of the whole path, so in a folder with a dot ("a.b") the second "notes" landed in another folder; and a name of dots alone ("..") could climb out of its folder when the zip is unpacked. Both fixed (a_twins_number_goes_on_its_own_name_and_no_name_climbs_out_of_its_folder);
• ledger-store: a private log stays 0700 (chain.rs:204's two mutants are not equivalent); the two flock flag mutants in ops.rs (| for ^ on disjoint bits) are equivalent. The other 34 were triaged, not yet tested (masking keys one by one, a null TIN, token replacement across books, the chain's messages, export and upload expiry boundaries, the short-salt record, the dotfile and no-hard-link paths of save_new).

For P12: the whole diff from 168494b (main before slice 3) to the tip; ledger-store's 34 triaged survivors; ledger-mcp's local.rs (45) and server.rs (31) survivors; ledger-host's pass 2; slices 7 and 8 from scratch (ledger-store backup.rs and root.rs, ledger-core settings.rs, ledger-mcp backup.rs, tools/backup.rs, local.rs, admin.rs, ledger-host commands.rs, ledger-cli). The survivor lists are kept with the run's output, outside the repository.

P3: odd cents (2026-10-20)

Defect 17 (rules.md B-13; D-10, D-38), built without its mutation run (D-33); what P12 must cover is listed at the end. Every expected figure is worked by hand in the test's comment.

The named regression. the_audit_odd_cent_never_piles_up_across_closes (ledger-core tests/odd_cent.rs): an audit finding's −287.53 at 50/50, anonymized, with a close to retained earnings between two members closes. The run rule left A −287.54 / B −287.52; the rule since P3 gives −287.53 each (March: Dr 3000 143.76, Dr 3001 143.77). Its bookspec example is bookspec/examples/members-close.odd-cent-across-closes.toml; it and the other members-close.* examples are checked with every example by ledger-core tests/bookspec.rs (every_bookspec_example_holds).

Core (ledger-core tests/odd_cent.rs): a true-up from inception (members_closes_true_up_from_inception); a close that posts nothing (a_close_that_posts_nothing_carries_no_true_up) and one that posts only a sweep (a_true_up_rides_on_a_distribution_sweep, P3 review R-3); a reorder (reordering_members_keeps_counting_from_the_first_close); a share change and a return to the old shares (a_share_change_starts_a_new_count); a member joining mid-year (a_member_joining_mid_year_starts_a_new_count, R-8); a journaled start other than the derived one (a_journaled_start_other_than_the_derived_one_is_refused); whole yen and thousandths of a dinar (a_yen_book_closes_to_members_in_whole_yen, a_dinar_book_closes_to_members_in_thousandths); the statement on a date before and after its period closes (a_members_capital_on_a_date_does_not_change_when_its_period_closes); a pending true-up that shows only once posted (a_pending_true_up_shows_only_once_posted, R-1); three members at 33.33% / 33.33% / 33.34% over twelve months, the statement checked against the same entries never closed on every day of the year and the K-1 worksheet at every month end (three_members_at_a_third_each_over_twelve_months). Added by the P3 review: a gold book splits to the finest unit a line carries, not cents (a_gold_book_splits_to_the_finest_unit_a_line_carries); the K-1 worksheet shares contributed property in whole yen (a_yen_books_k1_shares_property_in_whole_yen, and share_property's unit test in k1.rs); a reorder of the members in the settings moves no cent on a day before the count's first close, nor in "other" (a_reorder_moves_no_cent_before_the_counts_first_close). Each fails on the code before the review's fix. Properties (512 cases each): members_capital_never_drifts_a_cent_from_their_share (a legacy prefix under the three earlier rules, then months closed to the members in either order, to retained earnings or not at all; a close that posts nothing changes no capital, R-3), each_members_capital_chains_and_holds_through_closes, period_ends_rise_with_close_order (R-10.6). In statements.rs: a_different_close_ends_a_legacy_run (the run rule, still replayed) and a_different_close_no_longer_restarts_the_count, the run rule's arm of a_run_of_closes_never_piles_up_rounding, and February in a_partnership_closes_into_members_capital (Bob 683.33 → 683.34: his share of February's unclosed income is what its close will give, D-38). Unit tests in kernel.rs (apportion_cumulative_refuses_mismatched_or_out_of_range_inputs, apportion_cumulative_trues_up_a_legacy_split) and periods.rs (allocate_cumulative_*: whole yen, a dinar, a loss, a 28-place share refused, R-5). Bridges (tests/kernel_bridge.rs): apportion_cumulative_agrees, allocate_cumulative_agrees_with_the_integer_model.

Store (ledger-store): members_closes_replay_under_the_rule_they_were_journaled_with (each rule; with a close to retained earnings between, the rule since P3 ends 0.01 / 0.01 and the run rule 0.02 / 0.00); tests/member_closes.rs: the_first_cumulative_close_declares_its_feature, an_unknown_rounding_is_newer_not_corrupt (R-9), a_count_that_starts_later_journals_its_start (a share change: since_seq 2 journaled and replayed; added by the P3 review), a_close_journaled_with_another_start_refuses_to_open, the_first_close_after_the_upgrade_trues_up_the_old_rules, on the new old-books fixture x_member_closes (written by main 00226a4c's Store API: three untagged closes, three "largest_remainder", "cumulative" broken by a close to retained earnings; it opens to main's figures in books_an_earlier_version_wrote_open_to_its_figures, R-2); format.rs an_older_reader_stops_at_the_members_cumulative_feature.

MCP and viewer: ledger-mcp close_period_shows_each_members_running_split (tests/mcp_stdio.rs: the preview's members is the confirmed one; after a restart, list_periods' close_rule and the statement of members' equity); old_books_name_each_closes_rule_and_true_up_at_the_next_close (the old-books fixture x_member_closes through the server: every close_rule an earlier rule gives, and December's true-up, the preview the confirmed close); ledger-gui a_members_page_shows_the_same_capital_before_and_after_a_close and a_yen_members_page_splits_in_whole_yen (what is owed to each member and their property, in whole yen) (tests/odd_cent.rs).

Proofs: docs/verification.md (the three P3 laws).

For P12 (nothing run here, D-33): kernel::apportion_cumulative (the length and range guards; checked_sub for checked_add; the subtraction skipped); periods::allocate_cumulative (the sign; given not negated for a loss; places ignored; the exactness filter, zero products included); Ledger::members_regime and regime_where (skip versus break at a close to anything else; the order-free compare made ordered; the date filter <= for <; given added to the wrong member; the count's order; the next count's order as of a day before it begins); Regime::allocate (the order); Ledger::members_split and close_period_to_steps (the start check; the posts gate; the recorded rule; the sweeps before the parts); member_close_run (it reads only run-rule records); member_close_split; reports::members_equity (allocate(C) replaced by given, R-1; places; "other"'s order); k1::share_property and the viewer's owed_to_member (places); the store's close_to_from_journal and close_period_to (the tag mapping; since_seq's parse; a tag that isn't text; the feature declaration); format::declared_knowing; the MCP's close_period and list_periods fields; Currency::allocation_places. P3's accept counts ledger-core and ledger-import (R-6); the store and MCP mutants above are for the whole pass.

P3: the IIF and as-of (2026-10-20)

Defects 7 and 21 (plan P3; the owner's decisions D-36). Rules docs/spec/rules.md B-33 (a package as of a day) and B-34 (the IIF). No mutation run (D-33): what P12 must cover is at the end.

Named regression tests, each from its reproduction, on anonymized fixtures:

• Defect 7, DOCNUM: ledger-import tests/spec_import.rs iif_docnum_is_the_entry_id (a draft never posted, three entries posted out of id and date order: DOCNUM 3, 2, 4 on the TRNS and every SPL; the file had written 1, 2, 3).
• Defect 7, the characters (D-36, plain ASCII): iif_writes_plain_ascii_and_lists_every_change (accented letters, Chinese, emoji, a fullwidth colon and fullwidth digits, a tab in a name, controls, a decomposed accent, private use: each written form exact, every change listed exactly), iif_every_line_ends_cr_lf, iif_change_warnings_are_one_line_each, iif_keeps_a_tin_readable_to_the_package_scan (an en-dash or no-break-space TIN in a memo stays a TIN to the package's TIN scan), iif_distinct_accounts_never_share_a_name (review R2: duplicate names, by case, siblings, a fullwidth colon against a hyphen, two private-use names; a name that is another's tagged form tagged in turn; the clash left when two codes are written alike refused), iif_fits_quickbooks_desktop_limits (Intuit's limits, found in the P3 review: a level past 31 characters cut, two alike once cut tagged, a subaccount under its cut parent; an account number past 7 characters and two written alike left out of ACCNUM; a memo past 4,095 cut; every line of the warnings exact; a hand-built level past 31 refused), iif_warnings_group_the_memos_by_what_is_written_differently (the lead's call: 100 depreciation memos with an em dash make one line), iif_warnings_never_hold_a_tin (a TIN in a memo or an account name, in ASCII or fullwidth digits, never in a warning), iif_field_transliteration_exact and iif_paths_and_transliteration (the old expectations, "Caf? meals" among them, rewritten to the rule).
• Defect 21, the package's IIF: ledger-package tests/package.rs as_of_package_iif_stops_at_as_of (next year's rent was in the file; now the four entries of the year, by id, tied to the trial balance), the_iif_through_as_of_at_its_edges (an entry on as_of in, the day after out, a reversal after as_of leaving its original, as of a day before the first entry: the accounts and no transaction).
• Defect 21, every file: every_file_in_an_as_of_package_stops_at_as_of (review R4: books the same through as_of, one set with a 1099 payment, its receipt and an asset bought the day after, a reversal of the entry dated as_of, the members' contributions and an earlier desk sold, build the same package byte for byte, every file and which files there are, PDFs included, with and without TINs and receipts, with and without a fixed asset register, mid-year and at year end; a package days later sees the activity). Undoing any one of the as-of bounds (the IIF's entries, its FIXASSET typing, the 1099 worksheet's through, the fixed asset register's presence) fails it; checked by hand.
• D-36, the 1099 worksheet: the_1099_worksheet_stops_at_as_of (a payment on as_of counts, the day after doesn't; a vendor under the threshold so far is not yet reportable; a year-end package and the tools' worksheet unchanged).
• D-36, closes: iif_leaves_out_period_closes (two months closed: no close written, income and expenses equal the year's profit and loss, balances the trial balance without the closes).
• Plan P3's accept, a bookspec example per regression test: the as-of ones (bookspec/examples/as-of-package-stops-at-as-of.toml, 1099-worksheet-through-as-of.toml) and the IIF's (iif-quickbooks-journal-file.toml, formats appendix), each expected value derived by hand. ledger-core tests/bookspec.rs loads every example, the formats appendix's too, and checks the as-of ones' trial balances, profits and losses and 1099 payments against the engine (every_bookspec_example_holds, the one loader of every example; the tests beside it refuse a query no crate answers, a format query outside the formats appendix, an unknown appendix, a payee not in the setup, a figure query leaving out an account, payee or entry line it covers, an as-of query given a period, after past the last event, members' shares not summing to 1 and a members close declared with another rounding, and show after asks the books after that event); the_bookspec_iif_example_matches_the_engine reads the IIF example and checks the engine gives exactly its file and changes.
• Review R18 and the README: one_list_of_cash_accounts_per_package, the_readme_lists_what_the_iif_writes_differently (the memos grouped: six depreciation memos and a lunch with an em dash, one line).

Exhaustive and property tests. iif.rs's unit tests write every one of the 1,112,064 Unicode scalar values (alone, after a letter, before one) and check the field is printable ASCII without a double quote and a fixed point, its changed runs empty exactly when it is unchanged, and a level never empty, colon-free, trimmed and at most 31 characters (a complete check over the finite alphabet; review R15); with_tag's and changed_runs' edges by hand; the_transliteration_table_is_pinned samples deunicode 1.6.0, pinned exactly in Cargo.toml (R14). Properties: iif_round_trips_random_books (memos mixing ASCII, Latin-1, dashes and quotes, every kind of line break, controls, CJK, emoji, combining marks, private use; DOCNUM, CR LF, the changes list exact), iif_names_never_clash_and_every_change_is_listed (random charts from a pool of clashing names, long names alike once cut, codes with colons, past 7 characters, and one alike another once trimmed; every warning line checked against the books and the file), iif_ties_to_the_trial_balance_as_of (2,000 cases: random books with reversals and closed months, random as_of; the file's entries and balances against the trial balance without the closes).

End to end. ledger-mcp oracle_mcp.rs: iif_declares_accounts_by_role_and_balances_every_transaction (as_of, DOCNUM the ids, the warnings exact: the fixture's line-broken memo and the engine's own "Depreciation — Laptop — 2025-03" memos, the alias, a range refused), iif_without_as_of_is_as_of_today_and_ties_to_the_trial_balance (review R5), cpa_package_holds_the_year_and_its_evidence (the IIF from the prior year's sale through as_of; a payment after as_of to the contractor left out of the 1099 worksheet; the note's count); mcp_stdio.rs (a Chinese account name over stdio: ASCII text, CR LF, warnings); spec_mcp.rs (iif with as_of); ledger-gui tests/exports.rs (the README's IIF line names the as_of).

Names in every script, in the PDFs and the viewer. Inter has no Chinese, Japanese, Korean, Arabic, Hebrew, Thai or Devanagari glyphs: every such character printed as Inter's empty box (glyph 0), and the viewer drew boxes too. ledger-import src/fonts.rs now bundles the fallbacks, each once: a subset of Noto Sans CJK SC (fonts/NotoSansCJK-LICENSE.txt says how it was made) and Noto Sans Arabic UI, Hebrew, Thai and Devanagari, unmodified (fonts/NotoSans-LICENSE.txt: versions, upstream commits, SHA-256; 412,968 bytes for the four). Arabic is the UI form because Noto Sans Arabic 2.013 draws a letter's dots as marks of their own, which Typst writes as text runs of their own: its PDFs' text read "شلام" for "سلام", with letters doubled. No emoji font (about 10 MB): an emoji prints as an empty box in the PDFs. Tests: fonts.rs every_template_names_every_fallback_in_order; pdf.rs chinese_japanese_and_korean_print_as_written and arabic_hebrew_thai_and_devanagari_print_as_written (every glyph from its script's font, none glyph 0); spec_import.rs pdf_keeps_chinese_japanese_and_korean_names (the ToUnicode map) and pdf_prints_every_bundled_script_as_written (the PDF read back with hayro, the viewer's own reader: Arabic and Hebrew read right to left give the words, the lam-alef ligature included; Thai, Devanagari and Chinese left to right; every font embedded; failed with Noto Sans Arabic 2.013). The viewer registers the same FALLBACKS after its own fonts in every family (ledger-gui theme.rs every_family_falls_back_to_the_noto_fonts: the very bytes, by pointer, and a real glyph for each script's letters in every family) and tests/scripts.rs account_names_in_other_scripts_show_as_written (the Accounts page paints each name; with SHOT_DIR set, it saves scripts.png: looked at, 2026-10-20). egui shapes and joins each word, right to left for Arabic and Hebrew, but doesn't reorder the words of a right-to-left phrase: "مكتب الرياض" shows its two words left to right.

TINs in any script (B-26). ledger_core::parties::has_full_tin missed "１２３－４５－６７８９": the fullwidth hyphen-minus, the ideographic and thin spaces, the Hebrew maqaf and the other Unicode dashes weren't separators, and a zero-width space or a right-to-left mark between digits ended a run. Past ASCII every Zs space, every Dash character and the compatibility forms of the dot, slash and underscore now separate, and default-ignorable characters don't count (docs/spec/sources/unicode-tin-text.md, Unicode 17.0); ASCII reads as before. spec_parties.rs has_full_tin_reads_every_script_and_separator and the property has_full_tin_keeps_its_ascii_reading (2,000 cases: on ASCII the same answer as the old reading, kept in the test; elsewhere it finds at least what the old one did).

Second review (2026-10-20). QuickBooks gives a subaccount its parent's type (Intuit): iif_a_subaccount_of_another_type_stands_at_the_top_level (a bank account under a header that is no bank, an asset's cost under "Fixed assets": each written at the top level, keeping its type, listed, its own subaccount with it, a name it then shares told apart by code); check_iif now checks every subaccount's type is its parent's and every parent is declared before it; iif_declares_each_parent_before_its_subaccounts. The file names no customer or vendor (Intuit states no need for an IIF journal; QuickBooks Desktop asks for one on A/R or A/P): the_readme_names_the_entries_on_receivables_and_payables. A memo line whose digits are masked says so (iif_warnings_never_hold_a_tin, which now also holds a name and a memo that are a TIN only once written, digits a tab apart: with has_full_tin reading every script, nothing else tested the masks' second pass). iif_fits_quickbooks_desktop_limits now holds a number of exactly 7 characters (kept) and two alike but for case (left out): undoing either bound of the 7 had failed no test. Each was checked by undoing it and seeing its test fail.

The GnuCash differential (oracle/) compares the engine's figures and has no IIF and no package, so it has nothing to re-adjudicate here.

Each of the review's fixes was checked by undoing it by hand and seeing its test fail (2026-10-20): the 31-character cut, the clash loop's second round, the double quote, the TIN mask, the memo cut, each reason a number is left out, the memo grouping, the tag's colon; and, for the builder's, the as_of <=, the register's presence, the 1099 through, the closes filter, the FIXASSET date filter and the package's cash list.

For P12: mutation over ledger-import iif.rs (each breaks arm, the control, quote and None arms of each_piece, the deunicode post-mapping, segment's colon, trim, cut and "?" fallback, tag, with_tag's room, the clash loop's depth bound, rounds and tag, journal_to_iif's clash and length refusals, the number rules, the memo cut, each changes comparison and its order, warnings' grouping, order and masks, shown, DOCNUM, EOL), pdf.rs (the fallback font), ledger-package iif.rs (<= in the as_of filter, the closes filter, the FIXASSET date filter) and package.rs (the cash and financing resolution, the register's presence, the 1099 through, the README's IIF line, closes sentence, warnings block and 1099 wording), and ledger-core form1099.rs (the through bound), ledger-mcp server.rs (the iif report, range and as_of checks, warnings, the package note), ledger-gui menu.rs (the note). From the second review: iif.rs iif_accounts' type filter on parents and apart_from, parents_first, the AtTopLevel change, the TIN note's condition and receivable_payable; fonts.rs and theme.rs font_definitions; the README's A/R and A/P sentence; ledger-core parties.rs tin_separator's arms and tin_invisible, and the gap that doesn't count them.

P3: cash flow (defect 1, 2026-10-20)

The statement of cash flows was rebuilt by the direct method (rules.md B-14, D-35), and what a member or a lender pays for the company shown as cash borrowed and spent (D-42, rule 11). Built, reviewed twice, just check and just prove; no mutation run (D-33): what P12 must cover is at the end.

• Named regressions (crates/ledger-core/tests/spec_cash_flow.rs; also bookspec examples, bookspec/examples/cash-flow.*.toml, checked by tests/bookspec.rs on every run): defect1_reversed_contributions_foot_regression (the minimal reproduction: a property contribution reversed, which broke footing by the contribution's amount), defect1_two_member_llc_first_year_regression and defect1_two_member_llc_as_of_march_18_regression (a replica of the 23 entries defect 1 was found in: the same shape, order, accounts and roles, Member A and B and generic vendors, every amount and date made up, so none is the real books'; to 2026-03-31, operating -596.24, investing 0.00, financing +2,216.40, the change in cash +1,620.16, and to 2026-03-18, operating -549.86, financing +2,549.86, worked by hand in the test's doc comment).
• The rule, case by case (same file; each oracle worked by hand from its paragraph in the test's doc comment): disposals at a gain, a loss and before any depreciation (disposal_proceeds_all_investing); a sale on an IOU (disclosed, flagged, with the fix); property contributed; what a member or lender pays or receives for the company (D-42, rule 11): an expense through Due to Members, equipment a bank paid for, an expense paid into capital, a financing card, part cash and part a member's, a refund to a member, a customer paying a member, a payment made for the company and its reversal (in the period and alone, a prepaid and equipment too), the reimbursement, the uses' order (rule 11's convention); and what stays noncash: property a member owned (with members configured and without), the seller's credit (flagged), interest and guaranteed payments charged to a creditor, a fee withheld on a contra-liability. From the second review: odd shapes (two cash accounts in one entry, one account on both sides, a reversal chain across the period start, a close: odd_shapes_foot_and_net) and taxes and government fees as other payments, (g); reversals in the period, alone, taking their root's sections and class, and reversals of reversals (review item 1); part cash (50-5); a fee withheld from a loan; interest with principal, paid and received; one entry per operating class (a)-(g); depreciation; cash spent on a depreciation expense account (D1-e); the reconciliation tying to operating; closes; the start date; transfers between cash accounts; debt converted to capital, a note received for equipment, a trade-in (review item 2); the bill split (D-35, through a bill restored as a later version would journal it), and a bill payment reversed in the period; a card purchase of equipment, on an operating and a financing card; each member's kinds; the five role refusals and foot directly. From the P3 review: interest classed apart from the rest of an entry's operating cash (operating_cash_is_classed_kind_by_kind) and kept operating in a disposal; a loss on disposal on a revenue-typed or an expense-typed account; an investment sold at a gain; a reversal three levels down; and both of rule 3's conventions pinned (the sections' order, the kinds' order).
• Properties, 5,000 cases each (CF_CASES, default 5,000, about 16 s): prop_cash_flow_laws over random books of 33 templates (every shape the rule names, rule 11's included) and reversals of any earlier entry, reversals included: the sections are the change in cash and the model's; each section is its lines and kinds; the reconciliation is operating; an entry's lines are its cash, what was handled for it netting to zero, each line's cash part with the entry's sign; every disclosure is its parts' positive sum or its exchange; an entry and its reversal in the period change nothing; periods split and add; closing every month changes nothing; scaling scales every figure. prop_pure_entries_sections_are_movements: for pure entries, each section is minus its accounts' movement over the entries that touch cash or that a member or lender settled whole for the company (the plan's wording, with rule 11 modelled apart from the engine; review item 7's definition of pure). The older properties in spec_reports.rs are kept with new oracles (financing is the cash part of equity and designated debt plus what the loan or capital paid or received for the company, by an independent model of rules 3 and 11).
• Bridge: entry_flows_agree, apply_cash_and_exchanged_agree, constructive_agrees.
• Proofs: Kani entry_flows_sum_to_cash, entry_flows_pure_are_movements, entry_flows_are_bounded, entry_flows_of_a_reversal_mirror, no_cash_no_flow (entries of up to three lines), take_is_odd_and_bounded, apply_cash_mirrors, apply_cash_spends_exactly, exchanged_is_bounded, constructive_nets_to_zero, constructive_mirrors; Lean cashflow_sections_sum_to_cash_change, entry_flows_sum, flows_reversal, constructive_nets, constructive_neg, constructive_sections_net, stmt_flows_sum, stmt_flows_reversal, operating_reconciliation_ties(_all), cashflow_reversal_nets, Reachable.cashflow_foots, Reachable.cashflow_is_change_in_cash (docs/verification.md, law 10).
• Sensitivity (P3 review, by hand, no mutation run): 18 deliberate breaks to cashflow.rs and kernel.rs (a dropped reversal flip, no netting, financing read as operating, no rule 4, no exchange disclosure, no interest class, no warnings, the bill's payments ignored, the label's depth parity, repeated codes allowed, depreciation disclosed, the sections' or kinds' order reversed, the customer party ignored, accumulated depreciation in the exchange, the interest exception dropped, rule 4 for investing accounts): 17 fail a test (4 of them only since the review's tests); one is equivalent today (mirrors ignoring amounts: every reversal mirrors its original until P4's drafts).
• Sensitivity, second round (after D-42, by hand, no mutation run): 17 breaks to rule 11 and the kernel's constructive (no lender pass, no member pass, no receipts for the company, a reversal not mirrored, a lender paying for no investing, capital paying for property, receipts for property, receivables not received, guaranteed payments or interest paid for, on_behalf not reported, the exchange on the net flow, owners' equity read as a lender, pairing that ignores on_behalf, the kernel's received sign, max for min, the uses' order reversed): 16 fail a test; one is equivalent today (pairing that ignores on_behalf: a mirrored reversal's real and constructive parts are each proved to mirror, Kani entry_flows_of_a_reversal_mirror and constructive_mirrors, so the check is defensive, for P4's drafts). The first round's 18 breaks, re-run on the reworked code (four adapted where the code moved), and one more for the taxes class: 18 fail a test, mirrors ignoring amounts still the one equivalent.
• End to end: the printed statement's footing, schedules and rows as the engine's (cash_flow_foots_and_reconciles, cash_flow_adjustments_appear_only_when_there_are_some, ledger-import); the CPA package's statement with both schedules (the_cash_flow_carries_both_schedules); the MCP tool and its exports field for field against the core (cash_flow_exports_equal_the_core_statement), the CSV's warnings, the settings' roles and a member-paid expense over stdio (cash_flow_reads_its_account_roles_from_the_books_settings), refusals naming the setting (cash_flow_refuses_contradictory_roles), the settings' problems from the same check; the viewer's statement as the server's, a loan the setting leaves out operating in both, a refusal shown as a reason and no number, and the page painted (the_cash_flow_page_is_the_servers_statement, a_refused_cash_flow_shows_why_and_no_number, the_cash_flow_page_paints_its_schedules; with SHOT_DIR, a PNG); the statement's warnings as Needs attention items (cash_flow_warnings_are_items); every old-books fixture's statement computed or refused, never an engine error (every_figure_over_old_books_is_computed_or_refused).

For P12 (D-33): cargo mutants on ledger-core's cashflow.rs (cash_flow, analyse, pairs, label, class_of, reconcile, warnings, bill_splits, role_problems, foot, on_behalf) and kernel.rs's take, apply_cash, entry_flows, constructive, exchanged; ledger-import's report::cash_flow; ledger-mcp's cash_flow_out, cash_flow_csv, export_cash_flow and settings_problems; zero unexplained survivors (plan P3 accept). Likely equivalent, to adjudicate: min against max in take where both bounds coincide, and the kind order's tie-breaks.

P3: rename, defaults and tax categories (2026-10-20)

Defects 15, 16 and 8 (plan/served.md P3; rules.md B-30, B-31, B-32). Every fixture is fictional (Fernhill Labs LLC, its members and vendors); no mutation run (D-33): the targets are listed for P12 below.

Named regressions, from the brief's reproductions:

• ledger-mcp tests/oracle_mcp.rs: show_refuses_start_after_end_defect_15 (1.1.1-1.1.2: refused, nothing reaches the viewer), show_refuses_a_derived_inverted_range_defect_15 (1.1.3: a start after today with no end, the message saying the end was defaulted), show_sends_the_dates_it_names_defect_16 (1.1.4: only an end covers its fiscal year to it; "as of" and "for" wording; the viewer gets the pair shown names), show_refuses_options_its_target_ignores_defect_15, and show_writes_the_viewer_command_for_each_target (resolved dates; a split never compared).
• ledger-mcp tests/mcp_stdio.rs: one_default_period_everywhere_defect_16 (a July fiscal year, a first entry the year before: P&L, by class, cash flow, the exported tax summary, members' equity, general ledger and journal (csv, json: the period's entries only) and the CPA package all give 2025-07-01 through 2026-03-31 for that end; with no dates every one gives today's fiscal year to date, the clock read before and after, R14), rename_account_end_to_end_defect_15 (the chart, a past period's P&L, the IIF's full names, verify, two journal lines, refusals write nothing, a restart keeps the name); mcp_period_statements_over_stdio's old pin (no start = the first entry) now pins the fiscal year (02-01) that holds the end.
• ledger-mcp tests/spec_tax_policy.rs: add_account_warns_without_tax_category_defect_8 (1.4.1), require_tax_category_refuses_defect_8 (refused without, created with, the import refused whole, clearing refused, a bill's 6999 created and named in its warnings and the digest), a_new_account_named_like_a_sibling_is_refused.
• ledger-gui tests/view_model.rs: needs_attention_flags_every_uncategorized_pl_account_defect_8 (1.4.2-1.4.3: unused and last-year-only accounts listed, headers and categorized ones not; Info under warn, Todo under refuse), and the_overview_numbers_are_the_books_numbers now pins that the viewer's default report range, its register's default and the server's resolver agree on random books and fiscal years.
• ledger-gui tests/show.rs: show_never_swaps_an_inverted_target_defect_15, show_report_with_only_end_uses_that_years_start_defect_16, show_all_dates_is_one_click_from_a_shown_register (review R4).
• ledger-store tests/store.rs: rename_account_changes_only_the_name_defect_15 (every figure, entry and earlier journal line, every projection row but accounts.name; refusals append nothing; reopen, rebuild and viewer), a_journaled_rename_replays_past_the_command_rules and a_journaled_clear_replays_under_refuse (B-28's pairs, review R5), the_tax_category_policy_refuses_only_what_it_says, books_written_under_p3_keep_their_names (fixture old-books/p3_rename, written once by write_p3_rename_fixture, --ignored; its figures are also in books_an_earlier_version_wrote_open_to_its_figures).
• ledger-store tests/format.rs: p3_features_are_declared_once_before_the_first_line_that_needs_them, an_unknown_feature_before_a_rename_is_newer_at_the_declaration.

Properties: prop_period_defaults_resolve (ledger-core, 5,000 cases: every fiscal year start replay admits, every today and every mix of given and omitted dates, the calendar's edges weighted); prop_rename_changes_no_figure and prop_tax_policy_refuses_exactly (ledger-store, STORE_CASES, 64 by default); the refusal law (refused_commands_never_reach_the_journal) gains renames, accounts added with a category, and the policy turned on and off; the core model (tests/model.rs) gains Cmd::Rename, its model keeping a name per account.

Unit tests: calendar.rs (each PeriodDefaults invariant and scenario: fiscal years 01-01, 07-01, 12-01 and a lenient 07-15; the start day and the day before; year 1 under a July year, clamped; 9999-12-31; a one-day period; a start one day late; no month-day or chrono date panics); settings.rs (the_tax_category_policy_is_warn_or_refuse); ledger-config codec.rs (the_tax_category_policy_round_trips); ledger-core tests/spec_ledger.rs (rename_account_changes_only_the_name, rename_account_refusals_leave_the_books_unchanged, a_closed_period_or_a_role_never_blocks_a_rename, a_journaled_rename_replays_past_the_command_rules, a_new_account_named_like_a_sibling_or_holding_a_tin_is_refused, a_rename_reason_is_bounded_text_without_a_tin) and tests/tax.rs (needs_category's and the policy's truth tables, the catalog fitting every account a tool requires on every return, tax-exempt income at 0%); ledger-mcp server.rs period_tools_describe_the_one_default (every report tool's description ends with its kind's sentence and each date parameter is the shared constant; "all time", "beginning of time" and "first entry" are gone from every tool and schema; the resources say their period) and show_reads_each_reports_dates_as_the_viewer_does; handbook.rs (the period rule rendered from the same constant); hostile_args.rs hostile_renames_ranges_and_categories_are_answered.

Test fixtures that gave two accounts one name under one parent (ledger-core invariants.rs and spec_roles.rs, the store's refusal law) now name each for its code: the sibling rule is the commands', and existing charts and journals are untouched (replay takes any name). The viewer's spec_gui.rs small books give their one expense account a category, so "empty books have nothing" still holds now that an unused uncategorized expense account is listed.

Adversarial review (2026-10-21). Each finding has a test that failed before its fix (checked by breaking the code and watching it fail):

• ledger-core tests/tax.rs a_gain_on_business_property_is_figured_on_form_4797_on_every_return, ledger-import tests/spec_import.rs tax_summary_lists_form_4797_apart, ledger-mcp tests/spec_tax_policy.rs a_gain_on_business_property_is_exported_apart: a form_4797_gain_loss amount was ordinary income on every return (Schedule C included, whose instructions send it to Form 4797; on a partnership net section 1231 gain is Schedule K line 10), its Tax column the book gain; it is now TaxSummary::form_4797, book only, in no total.
• ledger-core tests/spec_ledger.rs a_new_name_is_one_trimmed_line_of_bounded_length, ledger-store tests/store.rs a_new_accounts_name_is_journaled_trimmed, hostile_args.rs (the 100,000-character name now refused): a new account's name was journaled untrimmed while a rename's was trimmed, and names had no bound and could hold a line break or tab.
• ledger-gui tests/view_model.rs all_dates_holds_an_entry_dated_after_today: "Show all dates" and "All time" ended today, leaving out entries dated after it.
• ledger-mcp tests/oracle_mcp.rs show_refuses_options_its_target_ignores_defect_15 (a split past 240 columns): books.show sent a split the viewer shows as one total.
• ledger-mcp tests/mcp_stdio.rs rename_says_what_the_new_name_moves_defect_15: the notes for the name-picked cash and card sets and conventions had no test of their own.
• ledger-store tests/store.rs rename_account_changes_only_the_name_defect_15 now reads the projection's renamed name itself (its comparison blanked that column); tests/format.rs lost a check that recomputed the gate's answer itself.

Landing on main (2026-10-21), beside odd cents, the IIF and the cash flow statement:

• ledger-mcp tests/mcp_stdio.rs the_default_period_never_shortens_the_iif_or_the_package: on a July fiscal year with entries before it, the general journal asked without dates is the fiscal year to date, while the IIF without dates holds every posted entry from the first through today under general_journal, journal and any capitals, refuses start and end, and the CPA package's IIF holds the entry before the package's fiscal year.
• ledger-core tests/bookspec.rs: the three examples are in the loader's one shape, and the loader gained what they need (bookspec README.md): setup.today and omitted dates resolved by B-30, header and tax_category on an account, a bill event, [[changes]] (a rename, the policy) made after an event's expectations, the queries period, day, calendar_year, account_names and uncategorized_accounts, and the commands rename_account, add_account and set_tax_category, tried on a copy and accepted or refused for a named reason. Each new key has a refusal test (a_period_other_than_the_rules_is_refused, a_refusal_for_another_reason_is_refused, an_omitted_date_without_today_is_refused, account_names_leaving_an_account_out_is_refused, a_change_is_made_after_its_events_expectations, a_command_runs_under_the_policy_in_force, a_command_with_values_is_refused).
• ledger-import tests/spec_import.rs: the IIF's tests (iif_names_never_clash_and_every_change_is_listed, iif_distinct_accounts_never_share_a_name, iif_writes_plain_ascii_and_lists_every_change, iif_warnings_never_hold_a_tin) make their siblings of one name, names with a tab and names holding a TIN by replay (replay_add_account), as books written before P3 hold them: B-31 refuses them in a new name, and the file must still keep them apart, write them on one line and mask them.
• books.cash_flow's description is the direct method's, shortened to fit the 700-character cap with its dates sentence (tool_descriptions_fit_700_characters, period_tools_describe_the_one_default).

For P12 (D-33; none run): ledger-core calendar::{fiscal_year_start_unclamped, fiscal_year_unclamped, fiscal_year_start_on, period_defaults}, PeriodDefaults::{statement, statement_range, as_of, calendar_year}, PeriodKind::describe, Company::fiscal_year_containing, ChartOfAccounts::set_name, Ledger::{add_account (its new name checks), add_control_account, check_account_name, rename_account, check_rename_account, replay_rename_account, check_rename_reason, check_tax_category_required, check_tax_category_kept}, tax::{needs_category, account_needs_category, uncategorized_accounts, on_form_4797} and tax_summary's Form 4797 section, Settings::require_tax_category; ledger-store Store::{ensure_feature, ensure_features, journal_settings (its feature), add_account, add_account_with_tax, journal_account_added, ensure_control_account, rename_account, set_account_tax, journal_account_tax}, the account.renamed replay and projection arms, format::setting_feature, ops::report_columns; ledger-package statement_range, as_of_date, pnl_statement, bs_statement, cash_flow_statement, year_earnings, build_package's fiscal year; ledger-mcp show (the option refusals, the resolve, the shown wording), show_report_dates, rename_account (its notes), add_account, import_chart_csv (both loops), profit_and_loss_by_class's range, export_journal's period, described, uncategorized_warning, created_uncategorized, the digest's uncategorized_accounts, handbook::period_rule. The viewer is not mutated (owner, 2026-10-18): view_model.rs and show.rs cover it.

P3: parties (defects 14, 24, 11; 2026-10-20)

A party's part of an entry is signed as a line on its own account, with a direction and its money and property; party totals take a basis; money is cash, cards and the financing accounts; a credit to a liability a party is owed itself never pays it; the directory's TIN last four comes from TIN or W-9 facts (rules.md B-35, B-26). Built, reviewed and checked under D-33: no mutation run here; what P12 must cover is at the end.

What	Where	Oracle
The audit's table (F36, F37), row by row: resolved, direction, cash, in kind; reversals the exact opposite; bills and invoices signed; totals on both bases	ledger-core/tests/spec_party_totals.rs defect14_shares_take_the_partys_side_and_reversals_flip	B-35, by hand
Basis all is the members' equity statement, cash the K-1's cash contributions	basis_all_is_the_members_equity_statement_and_cash_the_k1s; property member_totals_are_the_members_equity_statement (members contributing and taking out money and property, alone and jointly, subject to a loan, through 2100 then converted, through their distributions accounts, depreciated property with money, declared to distributions payable and paid later, reversed later in the year; checked over every span from the year's start and, received less paid, over every span)	reports::members_equity, k1::k1_detail
A reversed member card payment nets to zero (brief §1.4)	defect14_a_reversed_member_card_payment_nets_to_zero	B-9
Accruals through another liability count once (defect 24)	defect24_an_accrual_through_another_liability_counts_once	B-35 item 5
A credit to a party's own liability never pays it: a card fee, a distribution owed, a seller's note, property subject to a loan	defect24_a_credit_to_a_partys_own_liability_never_pays_it; the documented limit, pinned: a_distribution_owed_counts_twice_until_the_members_are_named_its_creditors	B-35 item 6; Treas. Reg. §1.704-1(b)(2)(iv)(b)(2); Helvering v. Price
Review, 2026-10-21: a distribution declared to distributions payable counts once, when paid (it counted twice); a distribution of money and depreciated property splits by what moved (the money read as property); a gift card sold is received once (it was a "card": twice); a refund is received; tin_last4 never shows more than four digits	defect24_a_distribution_declared_to_a_payable_counts_once_when_paid, a_distribution_of_money_and_depreciated_property_splits_by_what_moved, defect24_a_gift_card_sold_is_received_once, a_refund_is_received_from_the_vendor, defect11_a_partys_tin_last4_is_its_tin_facts_else_its_w9s (SCENARIO 6)	B-35 items 3, 5; B-26
A mixed contribution splits as the K-1 does, ties to the first member	a_members_mixed_entry_splits_as_the_k1_does	k1 INVARIANTS 3, 4
Read from journaled facts: an archived member, a one-member company	a_members_entry_keeps_its_reading_after_they_leave	review R2
A close is neither; a basis is cash or all; creditor_of's checks; tin_last4's five scenarios; the kernel's cases	a_close_tagged_with_its_members_is_neither, a_basis_is_cash_or_all, a_creditor_is_named_only_on_a_liability_with_one_owner, defect11_a_partys_tin_last4_is_its_tin_facts_else_its_w9s, party_target_cases_by_hand	specs
Properties: a reversal's target, parts and flow are the original's negated; parts sum to the target, each with its sign; a sole party's money part is the flow as before P3; tin_last4 is every source present	a_reversal_is_the_exact_opposite, a_sole_partys_money_part_is_the_flow_as_before, tin_last4_is_every_source_present (PROPTEST_CASES, default 256; 5,000 run clean)	B-35, B-9
Decimal and i64 agree on party_target and reverse_target	kernel_bridge.rs party_target_agrees	the bridge
Kani: the direction is the sign, the target is odd, reverse_target an involution	proofs.rs party_target_direction_is_its_sign, party_target_is_odd, reverse_target_is_an_involution	the kernel spec
The journal: party.creditor_set after its feature, declared once; refusals journal nothing; books without creditors never change; corrupt lines refused	ledger-store/tests/party_creditors.rs	the format gate
Over the MCP: get_entry's direction, cash, in_kind; party totals by basis, echoed, others refused; basis all equals members' equity; creditor_of round trips and a card fee isn't a payment; the post_entry preview's parts are what it posts	ledger-mcp/tests/spec_party_totals.rs	the tool docs
Defect 11 over the MCP: a member's TIN last four in the directory, a W-9's, none, after a purge	ledger-mcp/tests/spec_vault.rs defect11_the_directory_shows_a_members_tin_last4	B-26
The viewer shows the tools' numbers, labelled cash basis, with the in-kind line; its what-for reads a reversal as parties::flow does	ledger-gui/tests/parties.rs the_party_page_shows_the_basis_and_in_kind, a_reversed_member_card_payment_is_nothing_on_the_issuers_page	activity_with, flow
bookspec	bookspec/examples/p3-party-*.toml	the same cases, by hand

For P12 (mutation targets, none run, D-33): kernel::party_target (each branch, the != 0 and < 0 tests, the property and money clamps, the neither-when-nothing-counts test), kernel::reverse_target and Direction::{flip, of}; shares::target (the closing check, the reversal arm and its parity, members_only, the equity filter and the retained earnings exclusion, the property test, the own sums), shares::split (the member-order tie-break, the cash shortcut, the zero sign); parties::{flow, root_original, money_accounts, card_accounts, MoneyAccounts::for_parties} (the negation of what_for, the walk's guard, cards and financing as money, the gift-card exclusion); activity_with (the target before the split, the skip of nothing-counts, the bucket by side and basis, the overflow checks); Activity::totals; Basis::parse; Ledger::{set_party_creditor, check_set_party_creditor, creditors_of, is_closing_entry}; Store::{set_party_creditor, ensure_feature}; the server's parse_basis, party_activity, entry_parties_out (direction, cash, in_kind) and update_party's creditor_of diff; the viewer's party_what_for and share_text. Expected equivalent: Party::tin_last4's or_else order swapped (TIN facts and W-9 facts never disagree, parties INVARIANT 2a, enforced on replay).

P3: 1099s (defects 23, 12 and 18; 2026-10-20)

The 1099 decision kept as a decision (nec, misc, not_reportable with its reason kind and words, undetermined), with who decided and the date it takes effect (D-40); payment methods and the tag on each payment; one report for the server, the package and the viewer (rules.md B-19). No mutation run (D-33); the list P12 must cover is at the end.

Law (rules.md B-19)	Tests
Undecided is not "not reportable" (defect 18)	undecided_is_not_not_reportable
"No 1099" is a decision with who and when; "none" refused (defect 23)	a_vendor_marked_no_1099_is_not_undecided, the_cutovers_reasons_are_recorded_as_given, set_vendor_1099_says_what_a_decision_needs (ledger-mcp spec_1099.rs)
A member's card is excluded, their check counts, unknown is undetermined (defect 12)	a_members_personal_card_payment_is_not_a_1099_payment, payments_come_from_cash_and_financing_only
Card-account payments are listed, not dropped	card_account_payments_are_listed_not_dropped
A bank payment counts unless tagged with a card (D-40)	a_debit_card_payment_from_the_bank_is_excluded_when_tagged
A tag describes one account (review R2)	a_tag_naming_another_account_is_undetermined
Money between the company's own sources pays no one (R1)	paying_down_a_financing_liability_pays_no_vendor, paying_the_card_bill_pays_no_vendor
Unknowns never settle the status (R3)	a_negative_unknown_keeps_a_reportable_vendor_undetermined
Money from a vendor for anything but a refund doesn't lower its 1099: a sale, its invoice paid, a disposal, a loan (R6)	a_sale_to_a_contractor_does_not_lower_its_1099, money_from_a_vendor_that_is_no_refund_does_not_lower_its_1099, unit the_other_receipts_note_says_what_each_entry_did (ledger-package)
Cash accounts named, dollars (R5, R16)	the_report_needs_the_cash_accounts_and_dollars
A shared payment splits across buckets to the cent (R12)	a_shared_payment_splits_across_buckets_to_the_cent, unit a_vendor_share_splits_across_buckets_to_the_cent
Dated decisions (D-40)	a_status_change_mid_year_applies_by_payment_date, an_incorporation_on_december_30_is_a_new_vendor, an_llc_electing_corporate_taxation_keeps_its_vendor, a_dated_decision_records_a_change, a_decision_change_names_the_payments_it_reaches, an_undated_old_decision_is_in_force_from_the_beginning, two_status_changes_in_a_year_and_a_reversal_across_them, unit dated_decisions_take_effect_on_their_dates
A change for a closed or due year warns (D-40, R15)	a_change_reaching_a_filed_year_warns (spec_1099.rs)
The bucket table, all 16 cases; splitting and netting exact	payment_bucket_is_the_table_in_all_16_cases, buckets_net_money_moved_between_the_companys_sources, Kani payment_bucket_is_the_table, payment_split_is_exact, net_buckets_keeps_the_total, bridge payment_buckets_agree
Properties	no_instruments_no_financing_is_the_old_report (the regression: with cash named and no methods or financing, the old figure exactly), buckets_partition_each_payment, a_reversal_nets_every_bucket_to_zero, the_worksheet_ties_to_the_ledger (paid + excluded + undetermined + not reportable + receipts for something else = every payment line in the year, dated decisions, sales and receipts included; the payment lists sum to their columns)
Payment methods: refusals, the reversal chain	a_payment_method_is_refused_unless_sound, a_payment_method_tags_the_whole_reversal_chain, unit tests in instruments.rs
W-9 flag kept apart from the decision (brief 1.5, R8)	set_vendor_1099_keeps_the_w9_flag_when_omitted, set_w9_keeps_the_1099_decision_and_its_source, set_w9_declares_the_w9_flags_feature_before_its_first_line (spec_1099.rs), marking_a_w9_keeps_who_decided_the_1099 (ledger-store tests/form1099.rs)
Journal: features declared once before their first line; replay and projection exact; refusals and no-ops journal nothing; newer values newer; old books as they always meant	ledger-store tests/form1099.rs (each_feature_is_declared_once_before_its_first_line, decisions_and_methods_replay_and_project, refusals_and_no_ops_journal_nothing, an_unknown_1099_value_is_newer_not_corrupt, books_written_before_decisions_read_as_they_always_meant), unit tests in ledger-store form1099.rs, the op model (refused_commands_never_reach_the_journal with SetVendor1099, SetW9Flag, AddInstrument, SetEntryInstrument; an accepted command journals or changes nothing), books_an_earlier_version_wrote_open_to_its_figures (fixture p2_vendor_1099)
Records change no entry (verification 13a)	decision_and_method_records_change_no_entry
The quieter untagged note (R7)	the_untagged_note_counts_only_money_out (ledger-package)
One builder: the package CSV is the worksheet CSV for the package's accounts; README wording	ledger-package tests/package.rs (the zip's CSV equals vendor_1099_csv for the request's accounts, else the settings', through as_of: payments_to_a_vendor_come_from_the_packages_accounts, one_list_of_cash_accounts_per_package, the_1099_worksheet_stops_at_as_of; the README line pinned); over the MCP, the package's CSV is books.vendor_1099's for the same cash_accounts, financing_accounts and through (ledger-mcp oracle_mcp.rs cpa_package_holds_the_year_and_its_evidence)
The viewer counts as the server does (brief 1.4)	the_viewer_counts_the_1099_as_the_server_does (ledger-gui tests/parties.rs)
End to end, restarting between steps	payment_methods_round_trip_and_classify_payments (spec_1099.rs), mcp_vendor_1099_over_stdio, spec_mcp.rs (every tool exercised and schema-checked, books.instruments read-only)
bookspec	bookspec/examples/1099-*.toml

For P12 (mutation targets, none run): ledger-core form1099.rs (plan_decision, apply_decision, check_new_decision's decided-before test, in_force/in_force_before (< against <=), vendor_1099_report's status branches (each >=, <, max(.,0), min(.,0)), the listing filter, the not-reportable and undetermined routing, the R6 test (< 0, credit side, refund_accounts per account type), Roles::new (which methods' accounts are financing, which a card's), split_share (the floor corrections, the sign), vendor_part, the unresolved fallback, decisions_during, untagged_payments (> 0, each skip, each debit kind), decision_changes); kernel.rs (payment_bucket, split_payment, net_buckets); instruments.rs and Ledger::check_add_instrument (each refusal), set_entry_instrument (the chain), the reversal step's copy, set_vendor_w9_flag; ledger-store form1099.rs (each decode check, newer_content), store.rs (ensure_feature, set_vendor_1099's unchanged path, set_vendor_w9_flag, add_instrument, set_entry_instrument's no-op, the replay and projection arms, sqlite_reversal_chain); ledger-mcp tools/instruments.rs (decision_in's refusals, filed_year_warnings' closed and due tests, resolve_instrument, add_instrument's warnings), server.rs's set_vendor_1099 (the W-9-only path) and set_w9 (the feature declared first, only when the flag changes); ledger-package vendor_1099.rs (the CSV columns, every note's guard, may_file, missing_w9's suffix) and package.rs (tin_gaps, the README line). The viewer has no mutation job (its musts are tested).

P3: parties and 1099s landed together (2026-10-21)

The two pieces above, stacked on the IIF, cash flow and rename pieces, and reconciled where they meet. Built under D-33 (no mutation run); what P12 must cover is at the end.

What	Where	Oracle
One rule for what a card is: the recorded business cards' liabilities, else (none recorded) liabilities named "card", not "gift"; never a member's card, a member's check or a platform; a debit card on the bank is none; money follows it	ledger-core tests/spec_party_totals.rs a_card_is_a_recorded_business_card_else_a_liability_named_card	B-35 item 5, parties::card_accounts INVARIANTS 1-4
Party totals and the 1099 worksheet never contradict: paid less received is the worksheet's paid + excluded_card + undetermined + not_reportable plus its other receipts, for a vendor named alone, whatever the methods, refunds and reversals	property party_totals_are_the_1099s_buckets (ledger-core tests/form1099.rs; PROPTEST_CASES, default 256; 2,000 run clean; dropping a bucket from the sum fails at once)	B-35 item 9, by hand
The same, one year by hand: a member's check, a member's card, a member's payment of unknown method, a company card charge and a company check to one contractor, then the member reimbursed	bookspec/examples/1099-and-party-totals-for-a-members-payment.toml	B-35 item 9; Treas. Reg. §1.6041-1(e)(1), (a)(1)(iv)
The CPA package's 1099 worksheet is books.vendor_1099's CSV for the package's accounts (the request's, else the settings', R18) through its as_of, byte for byte; without through the files differ; a through outside the year and an unknown account are refused	ledger-mcp oracle_mcp.rs cpa_package_holds_the_year_and_its_evidence; ledger-package tests/package.rs payments_to_a_vendor_come_from_the_packages_accounts, one_list_of_cash_accounts_per_package, the_1099_worksheet_stops_at_as_of	B-33; mcp-interface.md
A feature is declared before a command's first line: books.update_party with a field and the first creditor journals the declaration, then the field, then the creditor	ledger-mcp tests/spec_party_totals.rs update_party_declares_the_creditor_feature_before_its_first_line	B-27
One bookspec loader for every example, the parties' and the 1099s' with them: setup.parties, setup.members (distributions_account), setup.payees (a party's vendor record), setup.status_changes, setup.instruments, events' parties and instrument, and the queries vendor_1099, k1, party_part, party_totals, party_tin_last4; refused: a party or payment method not in the setup, a reversal naming parties, party totals without a basis, a 1099 line leaving a figure out, a wrong direction or status	ledger-core tests/bookspec.rs (every_bookspec_example_holds, a_party_not_in_the_setup_is_refused, a_party_parts_direction_is_checked, a_reversal_naming_parties_is_refused, party_totals_without_a_basis_are_refused, a_vendor_1099_line_leaving_a_figure_out_is_refused, a_vendor_1099_status_is_checked, a_payment_method_not_in_the_setup_is_refused)	bookspec/README.md

For P12 (mutation targets, none run, D-33): parties::card_accounts (the recorded-cards branch, the gift and the other-instruments exclusions); ledger_package::Settings::with_accounts (each list's fallback); the server's vendor_1099 (through's year check, the unknown-code check, the accounts passed) and update_party's feature declaration; the bookspec loader's party, payee, decision and payment method setup.

Benchmarks (baseline 2026-10-13)

No budget, by decision (the owner, 2026-10-13: the books do little work and are fast enough). The numbers are a baseline to spot a regression.

40-account chart, two-line entries across a year, on the development laptop:

	1k entries	10k entries
clone the ledger (store rehearsal, per command)	56 µs	1.0 ms
post one more entry	1.0 µs	5.8 µs
trial balance	44 µs	1.07 ms
balance sheet	47 µs	1.04 ms
one month's P&L	25 µs	248 µs

The store, 10k two-line entries on the laptop's disk (every journal append is synced; benches/store.rs in ledger-store):

	10k entries
open the books (verify the chain, replay, catch the database up)	249 ms
the viewer loading them	616 ms
a full verify (replay, projection, every table)	809 ms
post one entry (create, two lines, post: four synced appends)	62 ms

Formerly assumed: checked against the standards (2026-10-13)

The owner isn't an accountant and won't adjudicate these; each was checked against published sources instead (rank: FASB ASC via the Deloitte DART reproduction, SEC, IRS; then textbooks; software practice is evidence of convention only). Verdicts: CONFIRMED (a source supports it), CONVENTION (no standard governs; matches mainstream practice), DESIGN (not an accounting question), CHANGE (a source says otherwise; work pending).

#	Behavior	Verdict	Source / note
1	A P&L whose start is after its end is refused	DESIGN	No standard governs a reversed range; refusing beats silently swapping a typo
2	A balance sheet omits zero-balance accounts	CONFIRMED	Reg. S-X 210.4-03(a): "No caption should be shown ... as to which the items and conditions are not present." A comparative statement must still show a zero beside a non-zero prior column
3	The lifetime profit_and_loss counts closing entries	CONFIRMED	Used as earnings not yet closed on the balance sheet; closed income is already in capital (OpenStax Principles of Financial Accounting 5.1). Renamed unclosed_earnings (2026-10-14)
4	Closing a period with nothing to close still locks it	CONVENTION	A close is a lock (B-12); a dormant month must still lock and count for close-in-order
5	Draws and distributions are closed into capital at period end	CONFIRMED	OpenStax 5.1: dividends "are closed to the permanent account"; drawing accounts close to owner's capital. Monthly closes mean the year's K-1 Item L withdrawals sum across months
6	Reconciliation balances	CONFIRMED	Signed by the account's normal side (a card reads as owed), as statements show it; reconciling_a_card_reads_its_normal_side_...
7	A member's ending on one equity statement may differ by a cent from the next statement's beginning	CHANGED 2026-10-13; CHANGED P3	A capital account is one running balance (Treas. Reg. §1.704-1(b)(2)(iv)(b); the Item L quote this row once gave was misread, P3 review R-4). Undistributed earnings now split cumulatively as of each date, so each member's capital chains exactly (each_members_capital_chains_across_statements; it fails on the old code); since P3 the split is what the count's next close would give, so a date's capital never moves when its month is closed (D-38; each_members_capital_chains_and_holds_through_closes); rules.md B-13
8	Cash flow nets one line per account; investing comes only from registered assets	CHANGED 2026-10-13	ASC 230-10-45-7: gross receipts and payments "more relevant" than net; 45-8 limits netting to quick-turnover items. Financing and investing are now gross; loans made and investments bought are investing (230-10-20, 45-13) via [books] investing_accounts. Owner-advanced expenses: PwC 6.9.3.1 constructive treatment via [books] financing_accounts (rules.md B-14)
8a	Cash flow by the indirect method; member-paid expenses as constructive receipts	CHANGED 2026-10-20	The direct method with the reconciliation as a separate schedule (ASC 230-10-45-25, 45-30); noncash investing and financing activities disclosed, only the cash portion reported (50-3, 50-5). Member-paid expenses stay constructive receipts and disbursements, now gross and on each payment's date, and the same for a lender's payments and an expense paid into capital: a choice (D-42, after a day as noncash under D-35), since ASC 230 doesn't address payments made on the entity's behalf and the firm guides present them so (PwC 6.9.3.1, DART 7.2, BDO 3.4, EY 4.6.2; KPMG Q8.3.10 also accepts noncash for property a lender pays for). rules.md B-14 rule 11, P3 defect 1
9	An asset's life ends at purchase + life months, that day not held; day-count proration	CONVENTION	Exactly N months of service; day proration and the mid-month convention are both accepted book policies (ASC 360-10-35-4, read 2026-10-14: any systematic and rational allocation)
10	A payroll entry has one line per account total	CONFIRMED	The per-employee detail the IRS requires ("Amounts and dates of all wage ... payments", Employment Tax Recordkeeping) is kept in the run; a summary entry is standard
11	A period with exactly the dates of an existing one is allowed	DESIGN	Nothing governs duplicate periods; harmless (the second close locks only). Refusing exact duplicates is an option
12	Each close into members' capital rounds on its own (ties to the earlier member)	CHANGED 2026-10-13; CHANGED P3	Twelve monthly 50/50 closes could leave one member several cents ahead. A run of members closes split cumulatively from 2026-10-13 (Lean runPart_telescopes; property each_member_stays_within_a_cent_of_their_share fails on the per-close rule), but any other close restarted the run. Since P3 a count of members closes runs from the company's first close (D-10), skipping closes to anything else and ignoring the members' order, so no member is ever a cent from their share (the_audit_odd_cent_never_piles_up_across_closes fails on the run rule; Kani cumulative_close_never_drifts_a_unit_at_*, Lean allocW_cumulative_drift); journaled "cumulative_since", older closes replay as booked (rules.md B-13)

Questions are settled from the sources, not by any one company's CPA (wanderbooks is general software). Where the standards leave a real choice, it is a per-company setting with a sourced default, for that company's accountant to review: the cash flow account roles (rules.md B-14) are the first.

Gap list: what isn't covered, and what would bring it in

Technique	Status	Trigger
Fault injection	SKIP for the core (no I/O, clock, or network); DONE for the store's journal (full disk, cut-off append)	the first I/O or clock in ledger-core
Integration	SKIP for the core (no collaborators)	the core gains one; covered at the store and MCP layers
End-to-end	SKIP for the core (a library)	MCP stdio tests cover the journeys
Security properties	SKIP for the core (no roles, no secrets)	the first permission concept, or a secret-bearing field
Concurrency stress	SKIP for the core (no shared state); DONE for the store's writer + viewer (found the false "differs")	the first Arc, atomic, or lock in the core; the MCP server's HTTP transport shares one store across sessions (next)
Lean: apportion's sum law for any n	DONE (2026-10-14)	verify/lean/Wanderbooks/Apportion.lean: ranks are a permutation of 0..n-1 (strict total order + pigeonhole, core Lean only), so exactly u parts get a unit and one the fraction; apportion_sum and apportion_sum_of_shortfall, standard axioms only
ASC paragraphs not yet read	DONE (2026-10-14)	read in the ASC basic view (docs/spec/sources/fasb-asc.md): all confirm the rules; one citation fixed (230-10-45-14(b), not (2))
GnuCash's own close	OPEN	the oracle books closes as ordinary entries; comparing GnuCash's Close Book needs its Scheme API
Import: spec-blind suite, footing properties, mutation	DONE	sources vendored (Intuit bank CSV and IIF, ECMA-376/Excel numbers, IRS form lines); specs on every module; tests/spec_import.rs (spec-blind, footing and round-trip properties, XLSX read back from its XML, layout and styles); fuzz_import_csv; templates checked against the engine's control accounts; mutation one equivalent left
MCP, config, GUI crates	DONE (2026-10-14)	the same playbook: sourced module specs (config: Pub 538, Treas. Reg. 301.7701-3; MCP: the MCP tool spec and JSON-RPC 2.0); spec-blind suites spec_config.rs, spec_mcp.rs, spec_gui.rs; the MCP oracle oracle_mcp.rs (every export against ledger-core); startup, HTTP concurrency, and the viewer's read-only promise (read_only.rs) tested; fuzz_config_parse; mutation above