swaits
10ee0681c1
One payment had to name one document and could take no discount or processor fee, so paying several invoices from one deposit meant several entries and the fee had nowhere to go. This adds the kernel's exact settlement arithmetic (applications total, net deposit), a Ledger::settle that posts one entry for a customer's or vendor's documents, and the gross method and gross fee A-8/A-4 chose. - kernel::settle: sum(cash)+sum(discounts)=applications, sum(cash)-fee= deposit, None on overflow or a negative deposit. Kani settle_is_exact plus the Decimal bridge. - Ledger::settle / settlement_lines: one party and one kind per settlement, one application per document, each cash+discount within payment_room; a discount within the terms (discount_max and discount_by) needs no reason, a larger or later one does; a bill with an asset line is refused with D-49's remedy; a fee is a customer payment's only and posts gross. - Rows are payment lines in application order, then discount lines, the fee line and the cash line, so a journaled event's line indices are stable; replay tags exactly the line an event names and leaves an unmatched line unattached (never refuses). - receive_payment_with and pay_bill_with become one-application calls. - Roles: sales_allowances (4100), purchase_discounts (6995) and payment_processing_fees (6060), constants used on demand but not added to control_accounts() (existing charts may use those codes for other things). - Lean: settle posts through Step.document, so settle_posts_a_document_step and settle_unattached, no new constructor; both in Audit.lean. - Core tests: bill_on_terms_with_discount, late_discount_needs_a_reason, discount_on_an_asset_bill_is_refused_with_the_remedy, a_fee_posts_gross_to_receivables_and_net_to_the_bank, a_settlement_names_its_lines_and_refuses_a_document_twice, and equipment_bill_payment_is_investing_cash in the cash-flow suite. - Bookspec B-42 is stated, with its id BS-arap-6; the catalogue and index now record it as CONVENTION. just check and just prove green.
61 lines
7.7 KiB
Markdown
61 lines
7.7 KiB
Markdown
# bookspec's rule index
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Every rule of `docs/spec/rules.md` (B-1 to B-45), its bookspec
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identifier `BS-<area>-<n>` (`plan/served.md` P13 step 3), its area,
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what its statement rests on and the examples that demonstrate it.
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A rule whose only source is a human choice carries rules.md's **CHOICE**, bookspec's status of the same name:
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the specification names the options, an engine declares its pick
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(`claims.choices`, `bookspec_checker::Claims`). Rules B-39 to B-45 are
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allocated in `plan/served.md` 8.0.3; those not yet stated keep only
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their identifier and area here, so a later unit fills them in without
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moving anyone else's number.
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| B | bookspec id | area | status | rule | examples |
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|---|---|---|---|---|---|
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| B-1 | `BS-entry-1` | entry | AUTHORITY | Every entry is a double entry: debits equal credits | — |
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| B-2 | `BS-entry-2` | entry | CONVENTION | A line's amount is positive; its side gives the direction | — |
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| B-3 | `BS-ledger-1` | ledger | AUTHORITY | One money through the ledger; foreign amounts at the transaction-date rate | — |
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| B-4 | `BS-ledger-2` | ledger | AUTHORITY | Five elements, closed list | — |
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| B-5 | `BS-ledger-3` | ledger | CONVENTION | Normal balances | — |
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| B-6 | `BS-statement-1` | statement | AUTHORITY | The trial balance balances | — |
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| B-7 | `BS-statement-2` | statement | AUTHORITY | The accounting equation | — |
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| B-8 | `BS-ledger-4` | ledger | AUTHORITY | Posted is forever: the book is written only forward | — |
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| B-9 | `BS-ledger-5` | ledger | AUTHORITY | A mistake is corrected by an opposite entry, never erased | — |
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| B-10 | `BS-ledger-6` | ledger | CHOICE | An entry is reversed at most once; a closing entry never | — |
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| B-11 | `BS-period-1` | period | AUTHORITY | Revenue and expenses close into profit and loss, and that into capital | — |
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| B-12 | `BS-period-2` | period | CONVENTION | A closed period takes no new postings; periods close in order | — |
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| B-13 | `BS-partner-1` | partner | AUTHORITY | Partners share income by the partnership agreement; capital accounts carry it | `members-close.odd-cent-across-closes`, `members-close.statement-before-and-after-a-close`, `members-close.thirds-over-twelve-months`, `members-close.true-up-of-a-per-close-split`, `p3-party-members-equity-and-k1` |
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| B-14 | `BS-statement-3` | statement | AUTHORITY | Statements: P&L for a period; cash flows by the direct method | `cash-flow.debt-to-equity`, `cash-flow.government-fees`, `cash-flow.paid-on-the-companys-behalf`, `cash-flow.part-cash-purchase`, `cash-flow.reversal-of-a-reversal`, `cash-flow.reversed-property-contribution`, `cash-flow.two-member-llc-first-year` |
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| B-15 | `BS-asset-1` | asset | CONVENTION | Depreciation: straight line, salvage never depreciated, partial months by days | `assets-acquired-before-in-service`, `assets-a-reversed-run-is-not-posted`, `assets-book-value-is-what-the-books-carry`, `depreciation-catch-up-month`, `depreciation-disposal-after-a-late-change-undone`, `depreciation-disposal-before-a-later-run`, `depreciation-disposal-in-final-month`, `depreciation-disposal-inside-a-posted-month`, `depreciation-disposal-mid-month`, `depreciation-final-month-by-days`, `depreciation-final-month-drift`, `depreciation-reversal-before-its-run-is-refused`, `depreciation-run-reversed-after-its-month` |
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| B-16 | `BS-prepaid-1` | prepaid | AUTHORITY | Prepaid expenses and deferred revenue are recognized over the period benefited or earned | `schedule-daily-deferred-revenue`, `schedule-daily-small-first-and-last-month`, `schedule-equal-months-start-on-the-first` |
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| B-17 | `BS-revenue-1` | revenue | AUTHORITY | Platform payouts are recorded gross when the business is the principal | — |
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| B-18 | `BS-arap-1` | arap | CONVENTION | Aging buckets: Current, 1-30, 31-60, 61-90, 90+ days past due | — |
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| B-19 | `BS-1099-1` | 1099 | AUTHORITY | 1099 reporting thresholds, payment methods, and decisions | `1099-a-dated-status-applies-by-payment-date`, `1099-a-members-check-through-financing-counts`, `1099-and-party-totals-for-a-members-payment`, `1099-card-payments-are-excluded`, `1099-money-between-own-accounts-pays-no-one`, `1099-money-from-a-payee-is-netted-only-as-a-refund`, `1099-the-threshold-is-the-years`, `1099-worksheet-through-as-of` |
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| B-20 | `BS-ledger-7` | ledger | AUTHORITY | Every transaction has supporting documents; records are kept | — |
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| B-21 | `BS-entry-3` | entry | AUTHORITY | Exact amounts in the books; rounding only on returns | — |
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| B-22 | `BS-asset-2` | asset | AUTHORITY | Expense or capitalize (book policy, mirrors tax) | — |
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| B-23 | `BS-ledger-8` | ledger | CONVENTION | Control roles: one account each, of the right kind, moved only when empty | — |
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| B-24 | `BS-asset-3` | asset | CHOICE | Asset tags: one label per asset, never reused | — |
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| B-25 | `BS-asset-4` | asset | AUTHORITY | Tax figures beside book value: the section 723 basis, the depreciable basis, the section 704(c) built-in gain | `assets-723-basis-apart-from-depreciable-basis`, `assets-built-in-gain-fixed-at-contribution`, `assets-four-contributed-devices` |
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| B-26 | `BS-partner-2` | partner | AUTHORITY | Parties: one directory, no full TIN in the books | `p3-party-tin-last4` |
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| B-27 | `BS-format-1` | format | CHOICE | The journal format gate: newer is not corrupt | — |
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| B-28 | `BS-entry-4` | entry | CONVENTION | What new commands take: four-digit years, amounts a line can carry | — |
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| B-29 | `BS-ledger-9` | ledger | CHOICE | The books keep how they are kept | — |
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| B-30 | `BS-period-3` | period | AUTHORITY | A report asked for without dates covers this fiscal year so far | `default-period-fiscal-year-to-date` |
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| B-31 | `BS-ledger-10` | ledger | CHOICE | Renaming an account changes its label, nothing else | `rename-changes-no-amount` |
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| B-32 | `BS-ledger-11` | ledger | AUTHORITY | Every revenue and expense account maps to a line of the return | `tax-category-required` |
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| B-33 | `BS-statement-4` | statement | CONVENTION | A package as of a day shows the books through that day | `as-of-package-stops-at-as-of` |
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| B-34 | `BS-format-2` | format | AUTHORITY | The QuickBooks Desktop file (IIF): plain ASCII, every entry through as_of, closes left out, classes carried | `iif-quickbooks-journal-file` |
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| B-35 | `BS-partner-3` | partner | CONVENTION | A party's part of an entry, and a party's totals | `p3-party-accrual-counts-once`, `p3-party-distribution-still-owed`, `p3-party-gift-card-is-a-promise`, `p3-party-members-equity-and-k1`, `p3-party-own-liability-never-pays`, `p3-party-reversed-card-payment`, `p3-party-signs-and-reversals` |
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| B-36 | `BS-partner-4` | partner | AUTHORITY | The K-1 worksheet reports tax-basis capital beside book capital | `partnership-k1-tax-basis-capital`, `partnership-k1-tax-basis-odd-cents` |
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| B-37 | `BS-statement-5` | statement | CHOICE | A project is a class with its facts; its figures are its tagged lines | `projects-invoice-and-bill-lines-count-by-project`, `projects-net-is-its-tagged-lines`, `projects-on-spec-costs-are-expenses` |
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| B-38 | `BS-arap-2` | arap | CHOICE | A document's figures are its ledger lines that stand; a control account is its documents | — |
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| B-39 | `BS-arap-3` | arap | — | Terms: when a document is due (allocated, not yet stated) | — |
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| B-40 | `BS-arap-4` | arap | — | Numbers and the issued copy (allocated, not yet stated) | — |
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| B-41 | `BS-arap-5` | arap | — | Write-offs (allocated, not yet stated) | — |
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| B-42 | `BS-arap-6` | arap | CONVENTION | A settlement is exact, one party, and names its lines; the gross discount and the gross fee | — |
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| B-43 | `BS-entry-5` | entry | — | Drafts and evidence (allocated, not yet stated) | — |
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| B-44 | `BS-ledger-12` | ledger | — | Extraction and dedup (allocated, not yet stated) | — |
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| B-45 | `BS-ledger-13` | ledger | — | Audits and attestations (allocated, not yet stated) | — |
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