swaitsandClaude Opus 5.5
1304b9c0ad
check / check (push) Canceled after 0s
A vendor's 1099 decision is its own dated fact (files NEC or MISC, not reportable with its reason, or undetermined), applied by each payment's date. Payment methods are recorded; card and network payments are left out and listed; a member's check through financing counts; a bank payment with no method counts (D-40); $2,000 for payments after 2025. One worksheet for the tool, the viewer and the CPA package. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
361 lines
11 KiB
Rust
361 lines
11 KiB
Rust
//! SQLite schema and migrations.
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//!
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//! The projection schema. Amounts are TEXT (decimal strings) — never REAL.
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//! Migrations are numbered SQL scripts applied in order; `SCHEMA_VERSION`
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//! is the current version.
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/// Current schema version.
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pub const SCHEMA_VERSION: u32 = 13;
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/// Migrations, in order. `MIGRATIONS[i]` migrates from version `i` to `i+1`.
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pub const MIGRATIONS: &[&str] = &[
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r#"
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CREATE TABLE IF NOT EXISTS meta(
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key TEXT PRIMARY KEY,
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value TEXT NOT NULL
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);
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CREATE TABLE IF NOT EXISTS accounts(
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id INTEGER PRIMARY KEY,
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code TEXT UNIQUE NOT NULL,
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name TEXT NOT NULL,
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type TEXT NOT NULL,
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parent INTEGER NULL,
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placeholder INTEGER NOT NULL,
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currency TEXT NOT NULL
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);
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CREATE TABLE IF NOT EXISTS entries(
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id INTEGER PRIMARY KEY,
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date TEXT NOT NULL,
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description TEXT NOT NULL,
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status TEXT NOT NULL,
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reversal_of INTEGER NULL
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);
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CREATE TABLE IF NOT EXISTS lines(
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id INTEGER PRIMARY KEY AUTOINCREMENT,
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entry_id INTEGER NOT NULL,
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account_id INTEGER NOT NULL,
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side TEXT NOT NULL,
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amount TEXT NOT NULL,
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currency TEXT NOT NULL
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);
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CREATE TABLE IF NOT EXISTS blobs(
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sha256 TEXT PRIMARY KEY,
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size_bytes INTEGER NOT NULL,
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mime_type TEXT NOT NULL,
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original_name TEXT NOT NULL,
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created_at TEXT NOT NULL
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);
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CREATE TABLE IF NOT EXISTS attachments(
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id INTEGER PRIMARY KEY,
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blob_sha TEXT NOT NULL,
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entry_id INTEGER NULL,
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category TEXT NOT NULL,
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description TEXT NULL,
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created_at TEXT NOT NULL
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);
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CREATE TABLE IF NOT EXISTS events(
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seq INTEGER PRIMARY KEY AUTOINCREMENT,
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type TEXT NOT NULL,
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payload TEXT NOT NULL,
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created_at TEXT NOT NULL
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);
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CREATE INDEX IF NOT EXISTS idx_lines_entry ON lines(entry_id);
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CREATE INDEX IF NOT EXISTS idx_entries_date ON entries(date);
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CREATE INDEX IF NOT EXISTS idx_attachments_entry ON attachments(entry_id);
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"#,
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r#"
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-- v2: fixed-asset register and depreciation runs.
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CREATE TABLE IF NOT EXISTS assets(
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id INTEGER PRIMARY KEY,
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description TEXT NOT NULL,
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purchase_date TEXT NOT NULL,
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cost_amount TEXT NOT NULL,
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cost_currency TEXT NOT NULL,
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salvage_amount TEXT NOT NULL,
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salvage_currency TEXT NOT NULL,
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useful_life_months INTEGER NOT NULL,
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method TEXT NOT NULL,
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cost_account INTEGER NOT NULL,
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accum_depr_account INTEGER NOT NULL,
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expense_account INTEGER NOT NULL,
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status TEXT NOT NULL,
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disposed_date TEXT NULL,
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proceeds_amount TEXT NULL
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);
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CREATE TABLE IF NOT EXISTS asset_depreciation(
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asset_id INTEGER NOT NULL,
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period TEXT NOT NULL,
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entry_id INTEGER NOT NULL,
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amount TEXT NOT NULL,
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PRIMARY KEY (asset_id, period)
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);
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"#,
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r#"
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-- v3: accounting periods, A/R + A/P, cleared-line flags, FX rates, and
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-- foreign-currency columns on lines. Amounts are TEXT, never REAL.
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CREATE TABLE IF NOT EXISTS periods(
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id INTEGER PRIMARY KEY,
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name TEXT NOT NULL,
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start TEXT NOT NULL,
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end TEXT NOT NULL,
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status TEXT NOT NULL,
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closing_entry INTEGER NULL
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);
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CREATE TABLE IF NOT EXISTS customers(
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id INTEGER PRIMARY KEY,
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name TEXT NOT NULL
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);
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CREATE TABLE IF NOT EXISTS vendors(
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id INTEGER PRIMARY KEY,
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name TEXT NOT NULL
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);
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CREATE TABLE IF NOT EXISTS invoices(
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id INTEGER PRIMARY KEY,
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customer_id INTEGER NOT NULL,
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date TEXT NOT NULL,
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due_date TEXT NOT NULL,
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lines_json TEXT NOT NULL,
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amount_paid TEXT NOT NULL,
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status TEXT NOT NULL,
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entry_id INTEGER NOT NULL
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);
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CREATE TABLE IF NOT EXISTS bills(
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id INTEGER PRIMARY KEY,
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vendor_id INTEGER NOT NULL,
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date TEXT NOT NULL,
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due_date TEXT NOT NULL,
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lines_json TEXT NOT NULL,
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amount_paid TEXT NOT NULL,
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status TEXT NOT NULL,
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entry_id INTEGER NOT NULL
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);
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CREATE TABLE IF NOT EXISTS cleared_lines(
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entry_id INTEGER NOT NULL,
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line_index INTEGER NOT NULL,
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PRIMARY KEY (entry_id, line_index)
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);
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CREATE TABLE IF NOT EXISTS fx_rates(
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currency TEXT NOT NULL,
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date TEXT NOT NULL,
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rate TEXT NOT NULL,
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PRIMARY KEY (currency, date)
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);
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CREATE INDEX IF NOT EXISTS idx_invoices_customer ON invoices(customer_id);
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CREATE INDEX IF NOT EXISTS idx_bills_vendor ON bills(vendor_id);
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ALTER TABLE lines ADD COLUMN foreign_currency TEXT;
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ALTER TABLE lines ADD COLUMN foreign_amount TEXT;
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"#,
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r#"
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-- v4: classes, payroll runs, and class_id on lines. Amounts are TEXT,
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-- never REAL.
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CREATE TABLE IF NOT EXISTS classes(
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id INTEGER PRIMARY KEY,
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name TEXT NOT NULL
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);
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CREATE TABLE IF NOT EXISTS payroll_runs(
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id INTEGER PRIMARY KEY,
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date TEXT NOT NULL,
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entry_id INTEGER NOT NULL
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);
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CREATE TABLE IF NOT EXISTS payroll_lines(
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id INTEGER PRIMARY KEY AUTOINCREMENT,
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run_id INTEGER NOT NULL,
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employee_name TEXT NOT NULL,
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gross_pay TEXT NOT NULL,
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federal_withholding TEXT NOT NULL,
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state_withholding TEXT NOT NULL,
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ss_employee TEXT NOT NULL,
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medicare_employee TEXT NOT NULL,
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ss_employer TEXT NOT NULL,
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medicare_employer TEXT NOT NULL,
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other_deductions TEXT NOT NULL
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);
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CREATE INDEX IF NOT EXISTS idx_payroll_lines_run ON payroll_lines(run_id);
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ALTER TABLE lines ADD COLUMN class_id INTEGER;
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"#,
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r#"
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-- v5: withdrawn attachments. Withdrawal retires a receipt or document from
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-- listings and linking; the bytes stay in the blob store and the journal
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-- keeps the filing and the withdrawal.
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ALTER TABLE attachments ADD COLUMN withdrawn_at TEXT;
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ALTER TABLE attachments ADD COLUMN withdrawn_reason TEXT;
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"#,
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r#"
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-- v6: tax categories on accounts (where each account lands on the return,
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-- and how much of it is deductible). Percent is TEXT, never REAL.
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ALTER TABLE accounts ADD COLUMN tax_category TEXT;
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ALTER TABLE accounts ADD COLUMN deductible_percent TEXT;
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"#,
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r#"
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-- v7: 1099 tracking: which return each vendor gets, whether its W-9 is on
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-- file (never the TIN itself), and the vendor each entry paid.
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ALTER TABLE vendors ADD COLUMN form_1099 TEXT;
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ALTER TABLE vendors ADD COLUMN tin_on_file INTEGER NOT NULL DEFAULT 0;
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CREATE TABLE IF NOT EXISTS entry_vendors(
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entry_id INTEGER PRIMARY KEY,
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vendor_id INTEGER NOT NULL
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);
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"#,
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r#"
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-- v8: each filing keeps its own file name and type. Before, they came from
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-- the blob, so filing the same bytes again under another name listed the
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-- first name (found by the spec-blind store suite, 2026-10-13). Existing
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-- rows take the blob's; a database whose filings differed then fails
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-- verify's table check and is rebuilt from the journal.
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ALTER TABLE attachments ADD COLUMN file_name TEXT;
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ALTER TABLE attachments ADD COLUMN mime_type TEXT;
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UPDATE attachments SET
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file_name = (SELECT original_name FROM blobs WHERE sha256 = attachments.blob_sha),
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mime_type = (SELECT mime_type FROM blobs WHERE sha256 = attachments.blob_sha);
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"#,
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r#"
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-- v9: asset tags, serial numbers, and each asset's acquisition entry. assets.tag is the current tag;
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-- asset_tags_log keeps every tagging in journal order, because a tag is
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-- never reused by another asset even after a retag.
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ALTER TABLE assets ADD COLUMN tag TEXT;
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ALTER TABLE assets ADD COLUMN serial TEXT;
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ALTER TABLE assets ADD COLUMN acquisition_entry INTEGER;
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CREATE TABLE IF NOT EXISTS asset_tags_log(
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seq INTEGER PRIMARY KEY AUTOINCREMENT,
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asset_id INTEGER NOT NULL,
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tag TEXT NOT NULL
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);
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"#,
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r#"
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-- v10: each asset's federal tax basis: the rule (cost, carryover,
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-- personal_use_conversion) and the contributing member's adjusted basis
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-- (TEXT, exact decimal, never REAL).
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ALTER TABLE assets ADD COLUMN tax_rule TEXT;
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ALTER TABLE assets ADD COLUMN contributor_basis TEXT;
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"#,
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r#"
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-- v11: attachments link to any subject (docs/parties-and-attachments.md):
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-- entries beyond the first, accounts, assets, parties, invoices, bills,
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-- periods, payroll runs, schedules, reconciliations, the company. Bank and
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-- card statements carry their account, period, and balances; a
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-- reconciliation records the statement, its balance, and the lines it
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-- cleared. Amounts are TEXT, exact decimal.
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CREATE TABLE IF NOT EXISTS attachment_links(
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attachment_id INTEGER NOT NULL,
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subject_kind TEXT NOT NULL,
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subject_id INTEGER NOT NULL,
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PRIMARY KEY(attachment_id, subject_kind, subject_id)
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);
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CREATE INDEX IF NOT EXISTS idx_attachment_links_subject ON attachment_links(subject_kind, subject_id);
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-- Payroll lines name their employee party (Ledger PayrollLine.employee).
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ALTER TABLE payroll_lines ADD COLUMN employee_id INTEGER;
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CREATE TABLE IF NOT EXISTS statements(
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attachment_id INTEGER PRIMARY KEY,
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account_id INTEGER NOT NULL,
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period_start TEXT NOT NULL,
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period_end TEXT NOT NULL,
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opening_balance TEXT NOT NULL,
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closing_balance TEXT NOT NULL
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);
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CREATE TABLE IF NOT EXISTS reconciliations(
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id INTEGER PRIMARY KEY,
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account_id INTEGER NOT NULL,
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statement_date TEXT NOT NULL,
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statement_balance TEXT NOT NULL,
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attachment_id INTEGER NOT NULL,
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voided_reason TEXT NULL
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);
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CREATE TABLE IF NOT EXISTS reconciliation_lines(
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reconciliation_id INTEGER NOT NULL,
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entry_id INTEGER NOT NULL,
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line_index INTEGER NOT NULL,
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PRIMARY KEY(reconciliation_id, entry_id, line_index)
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);
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"#,
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r#"
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-- v12: the books' own record of how they are kept (journal format 2,
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-- plan/served.md 5.2): settings in force (each value as canonical JSON,
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-- with the seq and source that set it), conventions (the current
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-- revision of each, and its retirement), decisions, open items, and
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-- approvals of draft entries.
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CREATE TABLE IF NOT EXISTS settings(
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key TEXT PRIMARY KEY,
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value_json TEXT NOT NULL,
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seq INTEGER NOT NULL,
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source_json TEXT NOT NULL
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);
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CREATE TABLE IF NOT EXISTS conventions(
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id TEXT PRIMARY KEY,
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kind TEXT NOT NULL,
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title TEXT NOT NULL,
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body_md TEXT NOT NULL,
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structured_json TEXT NULL,
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source_json TEXT NOT NULL,
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seq INTEGER NOT NULL,
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revision INTEGER NOT NULL,
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retired_reason TEXT NULL,
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retired_source_json TEXT NULL,
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retired_seq INTEGER NULL
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);
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CREATE TABLE IF NOT EXISTS decisions(
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id INTEGER PRIMARY KEY,
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subject TEXT NOT NULL,
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decision_md TEXT NOT NULL,
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decided_by_json TEXT NOT NULL,
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decided_on TEXT NOT NULL,
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evidence_attachment INTEGER NULL,
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supersedes INTEGER NULL,
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citation TEXT NULL,
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seq INTEGER NOT NULL,
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superseded_by INTEGER NULL
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);
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CREATE TABLE IF NOT EXISTS open_items(
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id INTEGER PRIMARY KEY,
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title TEXT NOT NULL,
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detail_md TEXT NULL,
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due TEXT NULL,
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source_json TEXT NOT NULL,
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seq INTEGER NOT NULL,
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resolution TEXT NULL,
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resolved_source_json TEXT NULL,
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resolved_seq INTEGER NULL
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);
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CREATE TABLE IF NOT EXISTS entry_approvals(
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seq INTEGER PRIMARY KEY,
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entry_id INTEGER NOT NULL,
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approver TEXT NOT NULL,
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fingerprint TEXT NOT NULL,
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note TEXT NULL,
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source_json TEXT NOT NULL
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);
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"#,
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r#"
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-- v13: 1099 decisions and payment methods (plan P3, defects 12, 18 and
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-- 23; D-40). Each 1099 decision recorded with who decided (journal
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-- feature vendor_1099_decisions), line by line: the date it takes effect
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-- (NULL: from the beginning), nec, misc, not_reportable or NULL
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-- (undetermined), and for not_reportable its kind and reason. A decision
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-- from the beginning also sets vendors.form_1099, as every decision
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-- written before these did. Payment methods (feature payment_instruments)
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-- and the method each entry was paid with. Rows only come from lines
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-- written under the features, so books written before them project the
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-- same as before.
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CREATE TABLE IF NOT EXISTS vendor_1099_decisions(
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seq INTEGER PRIMARY KEY,
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vendor_id INTEGER NOT NULL,
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effective TEXT NULL,
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form_1099 TEXT NULL,
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reason_kind TEXT NULL,
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reason TEXT NULL,
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source_json TEXT NOT NULL
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);
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CREATE TABLE IF NOT EXISTS instruments(
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id INTEGER PRIMARY KEY,
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kind TEXT NOT NULL,
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label TEXT NOT NULL,
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last4 TEXT NULL,
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owner_party INTEGER NULL,
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account_id INTEGER NOT NULL
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);
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CREATE TABLE IF NOT EXISTS entry_instruments(
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entry_id INTEGER PRIMARY KEY,
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instrument_id INTEGER NOT NULL
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);
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"#,
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];
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