swaitsandClaude Opus 5.5
6e6f9d65b2
check / check (push) Waiting to run
- core: TaxBasisRule (cost IRC 1012, carryover IRC 723, personal-use conversion Treas. Reg. 1.168(i)-4(b)), TaxBasis with the contributor's adjusted basis, Asset::tax_basis and ::built_in_gain (IRC 704(c)); the register gains tax rule, contributor basis, tax basis, built-in gain, total tax basis, missing count (rules.md B-25; sources vendored in docs/spec/sources/irs-partnership-basis.md) - store: asset.tax_basis_set journaled, replayed, projected (schema v10) - mcp: books.set_asset_tax_basis; register_asset takes tax_basis_rule and contributor_basis, checked before anything registers (found by the spec-blind suite); list_assets and the register export (json, csv) carry tax basis; instructions say to record it for every asset - import: the register's XLSX and PDF gain the federal tax basis table with citations - viewer: tax basis on the Assets page, the asset page (a Tax basis card), the report, the journal, and Needs attention for assets without one - just: check and the mutation recipes sweep this user's test book dirs older than an hour (killed runs had left 23 GB in RAM-backed /tmp) - docs: the parties, attachments, TIN vault, completeness engine, and updates designs (docs/parties-and-attachments.md) - tests: spec-blind tax basis suites in core, store, MCP; register PDF/XLSX and viewer tests Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
67 lines
5.1 KiB
Markdown
67 lines
5.1 KiB
Markdown
# Specification sources
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wanderbooks' rules come from documents, not from anyone's memory. This
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directory holds the authorities the engine's specs cite (`docs/spec/rules.md`
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is the rule catalog), and every spec block in the code carries a `SOURCE:`
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line pointing into it.
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## The authority stack
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There is no single "bible" of US bookkeeping. Authority is layered, and the
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layers differ in what they cover and in whether we may copy them:
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| Layer | What it governs | Copyright | Here |
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|---|---|---|---|
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| **Pacioli (1494), Geijsbeek translation (1914)** | The mechanics of double entry: debits equal credits, the trial balance, one money, writing only forward, correcting by opposite entry, closing into capital. No modern standard restates these; they predate every regulator. | Public domain | Vendored verbatim: `sources/pacioli-1494.md` |
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| **IRS: Internal Revenue Code, Treasury Regulations, publications, form instructions** | Records and supporting documents, retention, accounting periods and methods, information returns (1099), capitalization (de minimis, 12-month rule), partners' capital, tax basis of purchased and contributed property (`sources/irs-partnership-basis.md`), payroll taxes, rounding on returns, return line items for tax categories (`sources/irs-tax-lines.md`) | Public domain (17 U.S.C. §105; IRS.gov's content policy) | Vendored verbatim: `sources/irs-*.md`, `sources/us-public-domain-status.md` |
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| **File formats: Intuit (QuickBooks Online bank CSV, QuickBooks Desktop IIF), ECMA-376 Office Open XML, Microsoft Excel limits, Avery label sheets** | What `ledger-import` reads and writes: bank/card CSV layouts and signs, IIF journal entries, how XLSX stores numbers and Excel's 15-digit precision, asset-label sheet geometry (Avery 5160) | © Intuit Inc.; © Ecma International; © Microsoft; © Avery Products Corporation | Cited with short quotes, URLs, and hashes: `sources/intuit-bank-csv.md`, `sources/intuit-iif.md`, `sources/xlsx-numbers.md`, `sources/avery-5160.md` |
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| **FASB Accounting Standards Codification (ASC)** | Authoritative US GAAP: cash flows (ASC 230), revenue and principal vs agent (ASC 606), foreign currency (ASC 830), credit losses and aging (ASC 326), property and depreciation (ASC 360) | © Financial Accounting Foundation | Cited by paragraph with short quotes only (in `rules.md`) |
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| **FASB Concepts Statement No. 8, Chapter 4 (2021)** | Definitions of the five elements (it replaced Concepts Statement 6) | © Financial Accounting Foundation; non-authoritative | Cited with short quotes only |
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| **Textbooks (OpenStax *Principles of Accounting, Vol. 1*)** | Conventions no standard states: normal balances, closing-entry mechanics, straight-line depreciation arithmetic | CC BY-NC-SA 4.0 (incompatible with this repo's license) | Cited with short quotes and attribution only |
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| **Convention or decision** | Where no authority speaks: aging bucket edges, cent rounding among members, closed-period locks | — | Stated as CONVENTION or DECISION, with who decided and when |
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## How to read a SOURCE line
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```text
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SOURCE: Pacioli ch. 36 (sources/pacioli-1494.md); IRS Pub. 583 (sources/irs-records.md)
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SOURCE: ASC 830-20-30-1 (cited, rules.md B-3)
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SOURCE: DECISION (Stephen, 2026-10-13)
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SOURCE: CONVENTION (QuickBooks aging); nearest authority ASC 326-20-55-38 (illustrative)
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```
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A rule whose only source is CONVENTION or DECISION is a candidate for a
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human to confirm or overturn; nothing else is.
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## Rules added later never lock out older books
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When a rule is tightened (a check added to a command), books written
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before it must still open. Journal replay and the SQLite cross-check read
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history through the engine's `replay_*` commands, which skip checks added
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later; new commands go through the checked ones. Pinned by
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`books_written_under_older_rules_still_open` (ledger-store).
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## Vendoring rules
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- Public-domain texts are copied **verbatim** (whitespace normalized), each
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with its URL, retrieval date, and the SHA-256 of the retrieved file, so
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anyone can check the excerpt against the original.
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- Copyrighted sources are cited by paragraph, quoted briefly, never copied.
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- When an authority changes (the IRS revises a publication; a statute is
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amended), add the new text beside the old with its effective date. Rules
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that depend on dates (1099 thresholds) must say which text applies when.
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- Rules that change with the law are registered in
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`crates/ledger-core/src/rules.rs` with the years they are known for and
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a review date. Past what it knows, the engine refuses rather than
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guesses; from the review date, the MCP digest and the viewer flag the
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rule. Whoever updates one (human or agent) vendors the new official
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text here, extends the rule, and sends the change upstream: a pull
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request at https://github.com/swaits/wanderbooks (best), or an issue.
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## Open: sources we could not verify
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Read on 2026-10-13 through Deloitte's free DART roadmaps, which reproduce
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ASC text: ASC 230-10-45-16 and -28, 326-20-55-37/38, 606-10-25-23, 45-2,
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55-37/38, 830-20-30-1. Read directly in the ASC basic view on 2026-10-14
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(`sources/fasb-asc.md`): 360-10-35-4, 340-10-05-2/4/5, 210-10-45-1/2/5,
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230-10-45-7/10/12/13/14/15, 606-10-55-36 through 55-38. None left open.
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