wanderbooks/docs/parity.md

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; posted (the books') vs scheduled, in-service vs acquired dates, the §723, depreciable and §704(c) figures (P3)
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	invoice and bill lines take a class too (projects, rules.md B-37 item 8; QBO/Xero class or tracking per line)
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
Invoice sent tracking (who, how, to whom, when, original or reminder, the channel's reference)	Business → Invoices (Xero's "Sent"; QBO's email)	done	P4b S5; records, never sends (A-4); a send changes no figure; invoice.sent under documents_v2 (D-52)

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 only as uploads, D-46); 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.

U0b: one attention engine (D-53, 2026-10-26)

No semantic feature changed, so no status moved and the floor stands (10 done). Needs attention used to be computed by the viewer alone; it now lives in ledger-package::attention, over PackageBooks, and both the viewer and books.start read it (the same items, the same prompts), so the list the human sees and the next steps the agent gets cannot drift. The parity test the_viewer_and_books_start_see_the_same_attention compares them item for item on the demo books and on a book written entry by entry.

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.

P13 bookspec (2026-10-26)

P13 is a specification, not a feature, so no row of the semantic catalog moves and the floor stands. It adds the checker crate (bookspec/checker: the example schema, the rule identifiers BS-<area>-<n> and the Engine trait), the runner (bookspec/runner: pass, fail or not claimed per rule), and the rule index from B-1 to B-45 (bookspec/spec/rules-index.md). Every existing bookspec example still runs on every cargo test, through both the loader's own checks and the Engine trait.

P9a self-host deployment (2026-10-26)

P9a is a deployment, not a semantic feature: the same engine, store, MCP surface and reports on a machine of the owner's own. No row above changed status and the floor stands. What it adds is the enforced isolation the catalog's parity claims rest on in practice: a dedicated account, a data root only that account can read, books.start saying service_user (enforced) (--isolation), and the same bearer-guarded MCP door on loopback for Caddy or a tunnel. crates/ledger-cli/tests/two_user.rs proves the account boundary and the move's head in CI (.github/workflows/two-user.yml); the recipe is deploy/README.md. The cutover rule in docs/capability-parity.md is unchanged.

P4b S5: sent tracking (2026-10-27)

The catalog gains one row: an invoice's recorded sends. The books never send (A-4): books.mark_sent records who sent an invoice, how, to whom, when, whether it was the original or a reminder, and the channel's own reference, for an owner or a delegate such as an agent. The record is invoice.sent, under documents_v2 (D-52), and it moves no figure, so the A/R and A/P rows' figures are unchanged. The floor never decreases: the row is done, tested by sends_replay_and_project, a_send_changes_no_figure and mark_sent_records_who_and_how.