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wanderbooks/bookspec/examples/assets-a-reversed-run-is-not-posted.toml
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swaitsandClaude Opus 5.5 0495726001
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P3 review: the surface, docs and proofs
Split kernel::entry_flows into entry_movements and flows_of so the
reversal-mirror proof fits CI; prove runs the fast harnesses, prove-slow
the 8 slow ones (own job in scheduled CI), prove-all both. Laws in
verification.md renumbered 1-31 with a table of all 55 harnesses.

MCP docs checked against the 115 tools (about 60 fixes) with a test that
every tool is documented; rules.md cross-references fixed; bookspec
statuses and loader tightened; viewer notes wrap and accounts sort by
code; STATUS.md says P3 is built, cutover pending.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
2026-10-22 02:13:08 -06:00

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2.7 KiB
TOML

# P3 defect 13, named regression 2 (a_reversed_depreciation_run_is_not_posted), its
# posted figure; a reversal of the reversal reinstates the run.
id = "assets-a-reversed-run-is-not-posted"
title = "A reversed depreciation run is no longer posted; reversing the reversal reinstates it"
rule = "The accumulated depreciation the books carry for an asset counts each run while its entry stands: a reversal takes the run back from the reversal's date, and a reversal of that reversal puts it back from its own date."
status = "AUTHORITY"
sources = [
"wanderbooks docs/spec/rules.md B-8, B-9 (a correction is an opposite entry; reversing the reversal reinstates the original)",
"wanderbooks docs/spec/rules.md B-15 rules 6 and 8",
]
tags = ["fixed-assets", "depreciation", "reversal"]
[setup]
currency = "USD"
fiscal_year_start = "01-01"
basis = "accrual"
rounding = "half-away-from-zero"
[[setup.accounts]]
code = "1000"
name = "Bank"
type = "asset"
[[setup.accounts]]
code = "1500"
name = "Equipment"
type = "asset"
[[setup.accounts]]
code = "1510"
name = "Accumulated Depreciation"
type = "asset"
[[setup.accounts]]
code = "6200"
name = "Depreciation Expense"
type = "expense"
# 1,200.00, no salvage, 12 months from 2026-01-01: 100.00 a month.
[[setup.assets]]
id = "printer"
description = "Printer"
cost = "1200.00"
salvage = "0.00"
life_months = 12
in_service = "2026-01-01"
method = "straight_line"
cost_account = "1500"
accumulated_account = "1510"
expense_account = "6200"
acquired_by = 1
[[events]]
date = "2026-01-01"
description = "Printer bought"
lines = [
{ account = "1500", side = "debit", amount = "1200.00" },
{ account = "1000", side = "credit", amount = "1200.00" },
]
# January's run: 100.00, dated Jan 31.
[[events]]
run_depreciation = { asset = "printer", period = "2026-01" }
[[events]]
date = "2026-02-01"
description = "Reversal of the January run"
reverses = 2
[[events]]
date = "2026-02-02"
description = "Reversal of the reversal"
reverses = 3
# Hand check: on Jan 31 the books carry January's run, 100.00; on Feb 1 its
# reversal takes it back, 0.00, while the schedule through Feb 1 is
# 100.00 + 100.00 x 1/28 = 103.57 (all of it unposted); on Feb 2 the
# reversal of the reversal puts the run back, 100.00.
[[expect]]
query = "register_row"
asset = "printer"
as_of = "2026-01-31"
values = { accumulated_posted = "100.00", book_value = "1100.00" }
[[expect]]
query = "register_row"
asset = "printer"
as_of = "2026-02-01"
values = { accumulated_posted = "0.00", accumulated_scheduled = "103.57", unposted = "103.57", book_value = "1200.00" }
[[expect]]
query = "register_row"
asset = "printer"
as_of = "2026-02-02"
values = { accumulated_posted = "100.00", book_value = "1100.00" }