wanderbooks/plan/STATUS.md

# STATUS — 2026-10-11 (all 10 natural next steps done; repo now public)

## Where we are

All ten natural next steps are done, tested, and pushed. The repo is now
public. Parity is 12 of 12 against the spreadsheet workflow.

**Done:**
- Repo `swaits/wanderbooks` on git.swaits.com (public as of 2026-10-11).
- `ledger-core` 0.1.0: `Money` (exact Decimal + ISO currency), five account
  types with normal sides, chart of accounts (codes, hierarchy,
  placeholders), journal entries with full validation, `Ledger` command
  surface (create/add-line/post/reverse), append-only posting log.
- Reports: trial balance, P&L, balance sheet (accounting equation holds;
  current earnings folded into equity pre-close), canonical JSON `snapshot()`
  for oracle diffing.
- 14 tests green: validation rejections, posted-entry immutability,
  reversal semantics, the accounting laws on a fixture company, a 300-entry
  randomized invariant test, and the first golden file.
- `ledger-store` 0.1.0: the source of truth is an append-only, hash-chained
  JSONL journal (fsync per append; tamper-evident); content-addressed
  SHA-256 blob store (immutable, deduplicated, hash-verified on read);
  SQLite as a *disposable* projection (TEXT amounts, WAL, `synchronous=FULL`,
  `integrity_check` on open). Single write path: validate → journal →
  mutate → apply. `verify` replays the journal and diffs reports three ways;
  `rebuild` drops SQLite and replays; a missing database heals on open.
  7 tests green: round-trip, tamper detection, torn-tail truncation,
  rebuild, blob dedup/corruption detection, unbalanced-post rejection.
- `ledger-mcp` 0.1.0: stdio server on official rmcp 3.5 (23 narrow typed
  tools, amounts as decimal strings, `initialize.instructions` carrying the
  agent operating contract). Draft → add lines → preview → confirmed post;
  server-side receipt policy (strictly greater than $25, per-account
  overrides, typed `receipt_required` rejection); digest; search; CSV/JSON
  export; period P&L and as-of balance sheet; fixed-asset tools (register,
  schedule, list, run-depreciation, dispose with preview). End-to-end stdio
  protocol tests green (initialize → tools → draft → preview →
  receipt_required → attach → post → reports → digest → reverse; and a full
  asset flow: register → schedule → idempotent runs → disposal preview →
  receipt_required → bill-of-sale → confirmed disposal → gain posted).
- **Fixed assets** (`ledger-core` + `ledger-store` + `ledger-mcp`):
  fixed-asset register (description, purchase date, cost, salvage, useful
  life, linked cost/accumulated-depreciation/expense accounts), straight-line
  book depreciation with day-prorated partial months and a final-month
  true-up so the lifetime total is exactly (cost − salvage), idempotent
  monthly runs, disposal with auto-posted final depreciation and gain/loss.
  Tax depreciation stays with the CPA. Tests: 10 asset unit tests
  (ledger-core), 6 store tests, 7 property tests, MCP e2e.
- **Testing initiative** (in progress): `proptest` property suite on
  `ledger-core` (trial balance always balances, A = L + E, reversals restore
  zero, posted-entry immutability, JSON round-trip, depreciation exactness —
  the last caught a real month-length-drift bug, fixed with the final-month
  true-up); `cargo-mutants` run on `ledger-core` (228 mutants); `cargo-fuzz`
  targets (journal-line parsing, entry validation, op sequences) scaffolded.
- 120+ tests green workspace-wide; `cargo fmt` clean; `cargo clippy
  --workspace --all-targets` clean, zero warnings (a hard rule: Stephen,
  2026-10-11).
- Docs: AGENTS.md (operating manual), requirements, architecture, oracle
  design, parity catalog (floor: 10 done), glossary, mcp-interface (incl. the
  5 asset tools), receipt-store (journal design), capability-parity
  (10 of 12 rows covered). Plan: this file + roadmap.

**In progress:** nothing — the next arcs are queued below, unstarted.

## Next arcs (in order)

The project went AI-first on 2026-10-10 (Stephen's call): the primary
interface is MCP, not a cloned GUI. The first storage + MCP slice is done
(arcs 1–3 below). What remains:

1. ~~**`ledger-store`**~~ done — journal + blob store + SQLite projection.
2. ~~**Blob store**~~ done — folded into `ledger-store`.
3. ~~**`ledger-mcp`**~~ done — 18 tools, receipt policy, digest, export.
   Remaining from the spec: MCP *resources* (rmcp 3.x has no resource
   macros; hand-roll `list_resources`/`read_resource` next), Streamable HTTP
   transport, XLSX/IIF export formats.
4. **Capability parity** (`docs/capability-parity.md`): 11 of 12 rows
   covered; full CPA export (xlsx/iif) remains. Then the month-long parallel
   run against the GSheet; cutover per the cutover rule.
5. Then: oracle harness (GnuCash diff), read-only GUI on the event log,
   workflow parity.

## Decisions log

- 2026-10-10: Single currency per ledger for day one (R-5). Multi-currency
  is designed-for, not built.
- 2026-10-10: `Money` arithmetic is checked and returns `Result`; no
  panicking ops, no float paths anywhere.
- 2026-10-10: Negative zero is normalized away at `account_balance` — money
  never prints "-0". (Caught by the golden test on day one; the oracle works.)
- 2026-10-10: License MIT OR Apache-2.0, matching the storytold projects.
  GnuCash clean-room boundary documented in `docs/oracle.md`.
- 2026-10-10: AI-first pivot (Stephen). Primary interface is MCP
  (`docs/mcp-interface.md`), not a cloned GUI. Receipts/documents become a
  content-addressed blob store (`docs/receipt-store.md`). Parity target for
  the phase is the GSheet+GDrive system (`docs/capability-parity.md`), with
  a parallel-run cutover rule. GUI drops to read-only, event-log-driven,
  phase 4.
- 2026-10-10: Import/export targets QuickBooks formats (CSV, IIF, XLSX) —
  "could not give a single shit about GnuCash XML." GnuCash stays the
  *behavioral* oracle only. Receipt enforcement is server-side policy in the
  MCP layer (threshold + per-account overrides, typed `receipt_required`
  error, checklist in every preview); the engine stays policy-free.
- 2026-10-10: Storage durability (Stephen). SQLite is the query engine, not
  the source of truth: the source of truth is an append-only, hash-chained
  JSONL journal (fsync per append; tamper-evident; git-backup-friendly),
  SQLite is a disposable projection rebuilt from it, blobs stay
  content-addressed. Single write path: journal → fsync → apply to SQLite.
- 2026-10-10: Draft durability (house decision). Drafts are **durable**, not
  ephemeral: `entry.created` + `entry.line_added` journal lines record the
  draft as the agent builds it, so drafts and their attached receipts survive
  restarts. Drafts never touch the SQLite projection until posted. Rationale:
  the journal is the source of truth (phantom `entry.created` lines without
  draft lines were the worst of both worlds), and the draft → attach receipts
  → post workflow spans multiple MCP calls.
- 2026-10-10: Corrupt SQLite heals itself. If the projection fails
  `integrity_check` (or isn't a database at all), `Store::open` quarantines
  it to `wanderbooks.corrupt.<timestamp>` and rebuilds from the journal,
  instead of failing open. WAL/SHM are dropped as derived state.
- 2026-10-10: Cash flow statement (R-FUTURE-3) done. Engine
  `reports::cash_flow` (indirect method) + `books.cash_flow` MCP tool (24
  tools total). Disposals identified structurally; gains/losses move from
  operating to investing; the three sections always reconcile to the net
  change in the designated cash accounts. Two invariant tests, including a
  full purchase → depreciate → dispose cycle.
- 2026-10-10: MCP resources done (hand-rolled `list_resources` /
  `read_resource`: chart, trial-balance, balance-sheet, profit-and-loss,
  digest, receipts). `#[tool_handler]` must sit on the `impl ServerHandler`
  block, not the inherent impl — misplacing it silently drops all tools.
- 2026-10-10: QuickBooks interop (R-FUTURE-4) done. New `ledger-import`
  crate: QBO bank CSV parse (3-col and 4-col layouts), chart CSV parse,
  IIF journal generation, XLSX report generation (rust_xlsxwriter, MIT).
  MCP: `books.import_bank_csv` (drafts + categorization rules),
  `books.import_chart_csv` (all-or-nothing), `books.export` gains `xlsx`
  (base64) and `iif` formats plus `cash_flow` report. 26 tools total.
  Capability parity 12 of 12 rows covered.
- 2026-10-10: Streamable HTTP transport done. `ledger-mcp --http ADDR`
  serves MCP at `/mcp` via rmcp's tower StreamableHttpService (axum).
  27 tools total. Verified with curl: initialize returns SSE stream.
- 2026-10-10: Drive backfill path done. `books.import_local_file` reads a
  file from the server's filesystem into the blob store (receipt/document).
  The agent downloads from Drive via the CLI, then calls this — Drive
  credentials never enter the server.
- 2026-10-11: `wanderbooks init` done. New `ledger-cli` crate (binary
  `wanderbooks`, std-only): `init [DIR]` scaffolds a books dir — `mise.toml`
  (pinned Rust toolchain; tasks: build, mcp-add, backup), `AGENT.md` (agent
  operating contract: bootstrap, MCP contract, first-run onboarding incl.
  migration via conversation, ongoing rules), `wanderbooks.toml` (company
  profile, filled during onboarding), `books-data/` + `.gitignore` (SQLite
  projection ignored; journal is the record). Fresh dirs get `git init` and
  a scaffold commit so the journal archive starts on day one. One generic
  init by design — no per-situation flags; the agent is the import layer
  (QBO/CSV/email/sheets, conversational). 5 integration tests green; clippy
  clean. Bootstrap: `mise trust && mise install`, `mise run build`,
  `mise run mcp-add`, then `claude` in the dir.
- 2026-10-11: Receipts are mutable through events, never edits (Stephen:
  "the journal is just a history of every single thing that happens").
  `books.unlink_receipt` and `books.withdraw_attachment` (both require a
  reason) journal `receipt.unlinked` / `attachment.withdrawn`; nothing is
  erased from the journal or blob store. Unlinking can't strand an entry the
  receipt policy requires evidence for (attach the replacement first).
  `link_receipt` now refuses an already-linked or withdrawn attachment, which
  closes a silent path for moving a receipt off a posted entry; disposals
  check their receipt ids before posting. Schema v5. First real use: swapping
  the migrated Wanderland Labs `.eml` receipts for their PDF renders.
- 2026-10-11: The cash flow statement is a first-class output everywhere the
  other two statements are: `cash_flow_pdf` in ledger-import, a `pdf`
  format on `books.export` (P&L, balance sheet, cash flow), and
  `cash-flow.pdf` in the CPA package, which now requires `cash_accounts`
  (the statement reconciles to them). Known gaps, next: the P&L and balance
  sheet PDF/XLSX ignore start/end/as_of (all-time balances under the
  requested label; core needs period-scoped statements); P&L and balance
  sheet XLSX are totals-only; PDF amounts don't align (padding in a
  proportional font), no company name, negatives as "-x".
- 2026-10-11: Every statement export (csv, json, xlsx, pdf, CPA package)
  now renders core's period statements: the date range and as-of date are
  real, with a line per account. One layout (`ledger-import::report`:
  sections, lines, subtotals, totals; exact "(1,234.56)" formatting) feeds
  every renderer. The server reads `wanderbooks.toml`: company name for
  report headers, `fiscal_year_start` for fiscal YTD (end derived), and
  `receipt_threshold` (it was silently ignored before). Reports carry
  "Prepared from journal through seq N".
- 2026-10-11: PDFs are typeset with Typst (typst 0.15 via typst-as-lib,
  fonts bundled by typst-assets; printpdf removed). One template,
  `ledger-import/templates/statement.typ`, takes the laid-out statement as
  JSON data (labels are never markup). US accounting presentation in PDF
  and XLSX alike: tabular figures, "$" on each section's first amount and
  on totals, negatives in parentheses with the closing paren hanging so
  decimal points align, zero as a dash, single rule over sums, double rule
  under totals, amounts never bold (bold figures are wider). Pages flow
  with a repeated header and "Page n of m". Core's cash flow now orders
  lines by account code (it followed HashMap order, so line order could
  change between runs).
- 2026-10-11: The canonical report set. Core gained the general ledger by
  account (running balances; QuickBooks' "split" = the opposite side of the
  entry, "-Split-" when several accounts), the trial balance as of a date,
  and the statement of changes in members' equity (capital roll-forward per
  member, allocation by share to the cent, ties to balance-sheet equity).
  The entry-ordered listing is now correctly called the general journal.
  Reports render QuickBooks-style (Stephen's reference): Inter (bundled,
  OFL) instead of the typst-assets serif fonts, centered title block, a
  column-header row, multi-column statements (trial balance Debit/Credit,
  one column per member), "$" on sums, rules above sums, a double rule
  under totals, zero as 0.00, entity terms (Members' equity, Net income
  (loss), standard cash-flow wording) and an "Accrual basis · Prepared …"
  footer. "Today" is local time, not UTC (evening exports were dated
  tomorrow).
- 2026-10-11: Period close fixed and made partnership-aware. The close swept
  every revenue/expense posting ever made, so a period closed after later
  entries existed swallowed them (closing January in March closed February
  and March too); it now zeroes balances as of the period end, refuses to
  close out of order, and its preview is the real close run on a copy of
  the ledger. A multi-member LLC closes into each member's capital account
  by share (CloseTo::Members), the partnership convention, so capital
  accounts carry allocated earnings; the members'-equity statement treats
  those closes as income, not contributions, and the balance sheet shows
  only unallocated earnings. Replay now checks closing lines, not just ids.
- 2026-10-11: Tax categories (Stephen: wanderbooks is a general MCP-first
  accounting application, so features ship for every small business, not
  when Wanderland needs them). Accounts map to stable categories rather than
  form line numbers; each category knows its returns and default
  deductible percent; the tax summary shows book vs. tax by category and
  every uncategorized account. tax_form comes from config or the tax
  classification. Schema v6.
- 2026-10-11: Owner equity for every entity type. Chart templates for sole
  proprietorships, partnerships/multi-member LLCs, S corps, and C corps
  (equity and owner-pay accounts, tax categories, matching config). Closes
  sweep draws, distributions, and dividends into their target; partners'
  distribution accounts count as capital on the members' equity statement
  and close into it. CloseTo became RetainedEarnings { sweep } / Account
  { into, sweep } / Members([MemberClose]); journals without a target, or
  with the old plain "retained_earnings", still replay.
- 2026-10-11: Schedules. Prepaid expenses and deferred revenue amortize
  monthly on month ends, to the cent; runs are previewed, idempotent, and
  exempt from the receipt policy (the schedule is the evidence). Recurring
  entries generate drafts, never posts. Journal events schedule.registered,
  schedule.posted (with the full entry, checked on replay),
  recurring.registered, recurring.generated. No schema change. 59 tools.
- 2026-10-11: Payouts. books.record_payout grosses a platform deposit up
  into revenue (by class), fees, and adjustments, refusing unless it
  reconciles to the cent; it creates a draft so the payout statement is
  attached as the receipt. Pure core logic (payouts.rs), no new journal
  events (it journals as a draft and lines). 60 tools. Statement parsers
  (Apple, Google, Stripe) wait for sample files.
- 2026-10-11: 1099 tracking. Vendors get form_1099 (NEC/MISC) and
  tin_on_file (never the TIN); entries get an optional vendor tag (bills,
  bill payments, and reversals inherit it). books.vendor_1099 counts cash
  paid per vendor per calendar year against $600 (≤2025) / $2,000 (2026+,
  OBBBA) or an override, and lists reportable vendors missing a W-9.
  Journal events vendor.1099_set and entry.vendor_set. Schema v7. 64 tools.
  Also: requirements and parity no longer list finished R-FUTURE work as
  future (only budgets remain, declined).