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wanderbooks/bookspec/examples/projects-net-is-its-tagged-lines.toml
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swaitsandClaude Opus 5.5 d7fa16e974
check / check (push) Canceled after 0s
feat(arap)!: documents read their figures from standing lines; control accounts
refuse hand entries (P4b S1, part A)

Plan P4b (D-45), slice S1, the engine half: rules.md B-38.

- ledger-core: every receivables or payables line carries its document
  (Ledger.line_docs: DocRef, Movement, DocTag), written by the document
  commands in the step that posts it, derived on replay from the existing
  document events (the role's account as it stood then; payments by the
  ordinal rule), copied onto a reversal's mirror. Ledger::stands_on;
  doc_state / invoice_state / bill_state (total, paid, outstanding,
  status Open/Partial/Paid/WrittenOff/Void, overdue days) as of any day;
  ar_aging / ap_aging read them, so reversed payments and voids are right.
  The control guard (add_line, add_line_fx, post_entry,
  register_recurring) refuses untagged lines on receivables/payables,
  exempting a reversal's mirror of a legacy line; replay never refuses.
  Bounds (kernel::running_bounds, bounds_kept) on payments and reversals;
  a document reversal never dated before its entry; deposit/payer accounts
  must be cash-like and hold no role. New API: receive_payment_with /
  pay_bill_with (PaymentDetails: instrument, reference), void_document /
  check_void_document, control_check, payments_recorded,
  standing_payments, replay_reverse_entry. Invoice.amount_paid/status
  remain only as derived caches for the MCP layer until part B.
  cashflow bill_splits reads payments from the tags.
- ledger-store: journal feature document_standing (D-39 gated) for a
  payment accepted only because an earlier one was reversed;
  receive_payment_with / pay_bill_with (instrument journaled as
  entry.instrument_set, reference in the description), void_document;
  replay uses replay_reverse_entry; schema 15 drops the projection's
  amount_paid/status. Fixture p4-arap-before + golden figures written by
  the version before S1, adjudicated in arap_standing.rs.
- ledger-gui: party card, cash "coming up" and company owed totals read
  doc_state as of today (late from the derived state).
- Lean Documents.lean (control_agrees and friends); Kani
  bounds_check_matches_definition,
bounds_kept_is_the_definition_on_books_in_bounds;
  rules B-38, B-18/B-23 amended; bookspec `older = true` for legacy hand
  lines; tests that hand-post to 1200/2000 post as replay or renumbered.

Review fixes (both reviews of part A):
- control_role_of guards only an account the role is assigned to or one
  holding its documents' lines (a chart's own 1200 Equipment or card at
  2000 is free until a document posts there); payment accounts check
  other roles by holds_role (type-checked). The MCP tests that failed on
  the guard (oracle_mcp, spec_projects) pass unchanged.
- standing_payments leaves out reversals (sorted, deduped); replayed
  tags match the movement's side; payments_recorded counts every payment
  event (tagged or not, Ledger.payment_events) and refuses overflow.
- The record caches settled (paid + discounted + written off) and owed
  (Invoice/Bill.owed, never serialized): a void never reads as paid.
- assign_role: receivables/payables refuse moving onto an account with
  untagged lines (RoleAccountHasHandLines) and, on their control account
  holding a balance, say DocumentRoleHoldsBalance (no hand entry named);
  B-23 reworded. The reversal-mirror exemption only takes a hand line
  off (even chain depth); putting it back is refused.
- DocStatus Overpaid and Unattached; aging leaves out credit balances;
  ControlCheck.attention lists out-of-bounds and unattached documents.
- stands_on counts a chain in order; indexes (doc_index, doc_accounts,
  order_pos, reversed_by) keep the derived figures linear.
- Viewer reads a post-dated document as of its own date; one state per
  row. bounds_kept's side-crossing documented as intended.
- Tests: ten new spec_documents scenarios, stronger proptests, store
  proptest arap_props (live = replay = snapshot at every date, closed
  months), fuzz ops void/payments with details, a GUI post-dated test;
  Lean Step.assign / Step.release with unattached_zero kept; model
  limits stated in docs/testing.md and B-38.
Review fixes (CPA and engineering lenses): only an assigned role's
account or one holding document lines is a control account (a chart's
own 1200 asset stays free); a role can't move onto untagged lines or off
document lines (Lean Step.assign); a void's cache never reads as paid;
no Decimal sum panics; per-document indexes keep figures linear; a
replayed tag matches its side; the feature gate counts payment events;
a payment's reversal is never listed as standing; an overpaid document
has its own status; the viewer keeps post-dated documents.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
2026-10-24 09:17:42 -06:00

163 lines
4.5 KiB
TOML

# A project's figures are the revenue and expense lines tagged to it.
#
# wanderbooks: rules.md B-37 (projects); regression tests
# `project_figures_are_its_tagged_lines` (ledger-core tests/spec_projects.rs),
# `project_figures_match_profit_and_loss_by_class` (ledger-cli
# tests/spec_projects.rs).
#
# Expected values worked by hand: Alpha earns 5,000.00 and costs 1,800.00
# (contractor) + 120.00 (its part of the tool) = 1,920.00; the contractor
# billed twice in March is reversed, so March nets to zero. Beta costs
# 80.00; its test devices (an asset) count nothing. Rent is no project's.
# The projects and the untagged rent add up to the books' net income:
# 3,080.00 - 80.00 - 1,500.00 = 1,500.00.
id = "projects-net-is-its-tagged-lines"
title = "A project's net is its tagged revenue less its tagged expenses"
rule = "A project's revenue and expenses for a period MUST be the revenue and expense lines tagged to it, dated in the period, closing entries left out; a tagged balance-sheet line MUST count nothing; a shared cost counts only as split across lines; and the projects with the untagged lines MUST add up to the period's net income."
status = "CONVENTION"
sources = [
"Job-order costing: a job cost sheet accumulates the revenue and the direct costs identified with one job (management-accounting convention; no overhead is allocated here: wanderbooks docs/spec/rules.md B-37)",
"wanderbooks docs/spec/rules.md B-11 and B-14: a period's net income is its revenue less its expenses, closing entries left out",
]
tags = ["projects", "classes", "job-costing", "accrual"]
[setup]
currency = "USD"
fiscal_year_start = "01-01"
basis = "accrual"
rounding = "half-even"
[[setup.accounts]]
code = "1000"
name = "Cash"
type = "asset"
[[setup.accounts]]
code = "1500"
name = "Equipment"
type = "asset"
[[setup.accounts]]
code = "4000"
name = "Revenue"
type = "revenue"
[[setup.accounts]]
code = "6000"
name = "Contractors"
type = "expense"
[[setup.accounts]]
code = "6100"
name = "Software"
type = "expense"
[[setup.accounts]]
code = "6200"
name = "Rent"
type = "expense"
[[setup.projects]]
name = "Alpha"
kind = "client"
[[setup.projects]]
name = "Beta"
kind = "internal"
[[events]]
date = "2026-02-03"
description = "Alpha milestone paid"
lines = [
{ account = "1000", side = "debit", amount = "5000.00" },
{ account = "4000", side = "credit", amount = "5000.00", project = "Alpha" },
]
[[events]]
date = "2026-02-10"
description = "Contractor for Alpha"
lines = [
{ account = "6000", side = "debit", amount = "1800.00", project = "Alpha" },
{ account = "1000", side = "credit", amount = "1800.00" },
]
[[events]]
date = "2026-02-15"
description = "Design tool, split by use"
lines = [
{ account = "6100", side = "debit", amount = "120.00", project = "Alpha" },
{ account = "6100", side = "debit", amount = "80.00", project = "Beta" },
{ account = "1000", side = "credit", amount = "200.00" },
]
[[events]]
date = "2026-02-28"
description = "Studio rent"
lines = [
{ account = "6200", side = "debit", amount = "1500.00" },
{ account = "1000", side = "credit", amount = "1500.00" },
]
[[events]]
date = "2026-03-05"
description = "Test devices for Beta"
lines = [
{ account = "1500", side = "debit", amount = "900.00", project = "Beta" },
{ account = "1000", side = "credit", amount = "900.00" },
]
[[events]]
date = "2026-03-12"
description = "Contractor for Alpha, billed twice"
lines = [
{ account = "6000", side = "debit", amount = "1800.00", project = "Alpha" },
{ account = "1000", side = "credit", amount = "1800.00" },
]
[[events]]
date = "2026-03-13"
description = "Reverse entry 6"
reverses = 6
[[expect]]
query = "project"
project = "Alpha"
from = "2026-01-01"
to = "2026-12-31"
[expect.values]
revenue = "5000.00"
expenses = "1920.00"
net = "3080.00"
"to_date.revenue" = "5000.00"
"to_date.expenses" = "1920.00"
"to_date.net" = "3080.00"
unrecovered_cost = "none"
[[expect]]
query = "project"
project = "Alpha"
from = "2026-03-01"
to = "2026-03-31"
[expect.values]
revenue = "0.00"
expenses = "0.00"
net = "0.00"
"to_date.revenue" = "5000.00"
"to_date.expenses" = "1920.00"
"to_date.net" = "3080.00"
unrecovered_cost = "none"
[[expect]]
query = "project"
project = "Beta"
from = "2026-01-01"
to = "2026-12-31"
[expect.values]
revenue = "0.00"
expenses = "80.00"
net = "-80.00"
"to_date.revenue" = "0.00"
"to_date.expenses" = "80.00"
"to_date.net" = "-80.00"
unrecovered_cost = "none"
[[expect]]
query = "profit_and_loss"
from = "2026-01-01"
to = "2026-12-31"
[expect.values]
"4000" = "5000.00"
"6000" = "1800.00"
"6100" = "200.00"
"6200" = "1500.00"
net_income = "1500.00"