swaitsandClaude Opus 5.5
eb4329bb2a
Direct method with the operating reconciliation and noncash schedules; it foots by construction (Lean and Kani). Every non-cash account belongs to one section; reversals net; a member or lender paying for the company is cash borrowed and spent (D-42, constructive receipt and disbursement); property a member contributes stays noncash. The bookspec seed: one loader checks every example. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
5.6 KiB
Parity catalog
Every semantic feature we intend to clone, with its status. Updated in the
same commit as the feature. The floor never decreases: the count of
done items is monotonic across commits.
Statuses: done = implemented + invariant-tested + golden-covered.
partial = implemented but missing tests or goldens. todo = not started.
No other statuses.
Floor: 10 done (2026-10-10; fixed-asset register added).
| Area | GnuCash counterpart (a cross-check, not the spec) | Status | Notes |
|---|---|---|---|
| Chart of accounts (5 types, codes, hierarchy) | Accounts tab | done | account.rs; placeholder support in |
| Double-entry validation (balanced, ≥2 lines) | Journal validation | done | journal.rs::validate |
| Exact decimal money, no floats | — (we go further) | done | money.rs; Currency ISO codes |
| Posted-entry immutability | Read-only posted txns | done | reversal via reverse_entry |
| Trial balance | Reports → Trial Balance | done | golden-covered |
| Balance sheet (A = L + E) | Reports → Balance Sheet | done | current earnings folded in pre-close; golden-covered |
| Profit & loss | Reports → Income Statement | done | golden-covered |
| P&L for a date range, line per account (closing entries excluded) | Reports → Income Statement (custom dates) | partial | hand-verified fixture + property tests; no golden file yet |
| Balance sheet as of a date, line per account | Reports → Balance Sheet (as of) | partial | hand-verified fixture + property tests; no golden file yet |
| General ledger by account (running balance, split) | Reports → General Ledger | partial | hand-verified fixture, ties to trial balance; no golden file yet |
| Trial balance as of a date | Reports → Trial Balance (as of) | partial | hand-verified fixture; no golden file yet |
| Statement of changes in members' equity | Reports → Statement of Changes in Equity | partial | hand-verified two-member fixture incl. rounding and a close; no golden file yet |
| Tax line mapping + tax summary | Accounts → Tax line mapping; Tax reports | partial | hand-verified fixture (50% meals, nondeductible, contra income); no golden file yet |
| Reversing entries | Reverse transaction | done | linked via reversal_of |
| Canonical report snapshots (JSON) | — (our oracle format) | done | reports::snapshot |
| Fixed-asset register + straight-line depreciation | Fixed Asset register | done | assets.rs; golden-covered schedule; idempotent runs; disposal with gain/loss |
| Cash flow statement (direct, with the reconciliation schedule and noncash disclosures) | Reports → Cash Flow | done | R-FUTURE-3; rules.md B-14 (P3 defect 1) |
| Foreign-currency lines (base + foreign stored) | Multi-currency accts | done | R-FUTURE-1 |
| Period close (closing entry to Retained Earnings) | Close books | done | R-FUTURE-2 |
| Bank reconciliation (cleared flags + report) | Reconcile | done | — |
| QuickBooks CSV import (bank txns, chart of accounts) | Banking → Upload | done | R-FUTURE-4 |
| QuickBooks IIF + XLSX export | Export / reports | done | R-FUTURE-4 |
| A/R invoices + payments + aging | Business → Invoices | done | R-FUTURE-5 |
| A/P bills + payments + aging | Business → Bills | done | R-FUTURE-5 |
| Payroll runs (accounting only, no tax tables) + tax remittance | Payroll | done | — |
| Tracking classes (divisional P&L) | Class tracking | done | — |
| CPA handoff package (TB + GL xlsx, P&L + BS pdf, zip) | Reports → export | done | — |
| Budgets | Budgets | todo | R-FUTURE-6 (declined as bloat) |
| Scheduled transactions (recurring entries → drafts) | Scheduled txns / Recurring transactions | partial | hand-verified fixture incl. month-end dates; drafts only, by design |
| Payout gross-up (deposit → revenue, fees, adjustments) | Bank deposit with fee lines; Xero/QBO Stripe & Shopify integrations | partial | hand-verified fixture incl. classes and a negative payout; no statement parsers yet |
| 1099 vendor tracking + year-end worksheet | Vendors → Track payments for 1099; 1099 report | partial | hand-verified fixture (bill payments, card exclusion, reversal, year boundary); no golden file yet |
| Prepaid expense + deferred revenue amortization | Amortization schedules (Xero/QBO add-ons) | partial | hand-verified fixture, to the cent; no golden file yet |
| Automated cross-implementation diff harness (GnuCash first) | — (our xtask oracle) |
todo | roadmap phase 3 |
Workflow/UI parity (QuickBooks/Xero reference) gets its own catalog when the egui phase starts; semantics come first.
P0 guard rails (2026-10-16)
P0 (plan/served.md) changed no feature in the catalog above, so no
status moved and the floor stands. It hardened what exists: an older
version refuses books from a newer one as newer, not corrupt (rules.md
B-27); the MCP server fails closed after an internal error, and no input
reaches one (dates are four-digit years, amounts at most a line's, B-28);
local files
were read only from the import roots, never the books, the vault or its
key (P2 slice 5 removed local paths: files now come in as uploads or
inline bytes); no file with a full TIN is filed into the books (B-26); the agent is
told the rules in force in a short connect text and a handbook, and no
agent text points at the books' files, git or the repo.
Capability parity (AI-first phase)
Semantic parity (above) is about correctness: the engine computes the
right numbers. Capability parity is about usefulness: can the new system
do everything the GSheet+GDrive system does today? Tracked separately in
docs/capability-parity.md, with its own cutover rule (parallel run +
the owner's approval). The two catalogs converge: when both are green, the
sheet retires.