swaits
6c4480cdc8
The CPA's first tie-out is that the aging equals the control account, so books.export and the CPA package now write ar_aging.csv and ap_aging.csv from one builder: one row per open document (number, party, dates, terms, total, paid, discounted, outstanding, bucket, days overdue) and a TOTAL line carrying the outstanding sum, the GL account and balance, and the difference (always 0.00; B-23, B-38 INVARIANT 1). XLSX and PDF lay the same aging out as a statement with the tie-out beneath it. The package README states the tie-out, the gross discount method (A-8) and the direct write-off method (A-5). The chart templates gain 6995 Purchase Discounts so no template puts another account at a control role's code (4100 and 6060 already match). The viewer's Money out list gains the discount-deadline column and colours a due-soon or discount-open date; the screenshot is re-rendered. Test: the_aging_csvs_tie_to_the_control_check in ledger-package; the existing package file-order test and mcp_journeys see the two new files.
464 lines
17 KiB
Rust
464 lines
17 KiB
Rust
//! Starter charts of accounts by entity type.
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//!
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//! A new business shouldn't start from a blank chart, and the right chart
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//! depends on what the business *is*: a sole proprietor has an owner's
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//! capital and draws; a partnership (or multi-member LLC) has a capital and
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//! distributions account per partner and pays partners guaranteed payments;
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//! an S corporation pays officer wages and makes shareholder distributions;
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//! a C corporation pays dividends and income tax. Each template is a
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//! proposal for the agent to review with the human before importing (via
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//! `books.import_chart_csv`), with tax categories already assigned, plus
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//! the `wanderbooks.toml` settings that go with it (tax form, owners, and
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//! where period closes go).
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//!
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//! ```text
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//! GOAL: a chart a new business can import and run as is.
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//! SOURCE: docs/spec/sources/irs-tax-lines.md (each category belongs on
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//! the business's return); the engine's control accounts
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//! (ledger_core: receivables, payables, revenue, retained earnings,
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//! payroll), which it finds by code.
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//! INVARIANTS:
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//! 1. Every row imports: codes unique, parents before children, types
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//! valid, and each tax category valid for the entity's return.
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//! 2. An account at a control account's code MUST be that control
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//! account (same type and name)
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//! BECAUSE the engine posts by code: wages would land on whatever
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//! sits at 6100 (found 2026-10-13: the templates put processing fees
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//! there).
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//! 3. A partnership gets a capital and a distributions account per
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//! partner and shares that sum to 100%.
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//! ```
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use crate::chart_csv::ChartRow;
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use rust_decimal::Decimal;
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/// The kinds of business a template exists for.
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#[derive(Clone, Copy, Debug, PartialEq, Eq)]
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pub enum EntityType {
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/// Sole proprietorship or single-member LLC (Schedule C).
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SoleProprietorship,
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/// Partnership or multi-member LLC (Form 1065).
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Partnership,
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/// S corporation, including an LLC electing S status (Form 1120-S).
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SCorporation,
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/// C corporation (Form 1120).
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CCorporation,
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}
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impl EntityType {
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/// Parse "sole_proprietorship", "partnership", "s_corporation",
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/// "c_corporation" and common spellings ("llc" alone is ambiguous).
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pub fn parse(s: &str) -> Option<EntityType> {
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let k: String = s
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.to_lowercase()
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.chars()
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.filter(|c| c.is_ascii_alphanumeric())
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.collect();
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match k.as_str() {
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"soleproprietorship" | "soleprop" | "singlememberllc" | "smllc" => {
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Some(EntityType::SoleProprietorship)
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}
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"partnership" | "multimemberllc" | "mmllc" => Some(EntityType::Partnership),
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"scorporation" | "scorp" | "s" => Some(EntityType::SCorporation),
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"ccorporation" | "ccorp" | "c" | "corporation" => Some(EntityType::CCorporation),
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_ => None,
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}
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}
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}
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/// A starter chart plus the settings that go with it.
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#[derive(Clone, Debug)]
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pub struct ChartTemplate {
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/// Accounts, parents first.
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pub rows: Vec<ChartRow>,
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/// The `wanderbooks.toml` additions: tax form, owners, close settings.
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pub settings_toml: String,
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/// What the human should decide or know, in plain words.
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pub notes: Vec<String>,
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}
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impl ChartTemplate {
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/// The accounts as chart CSV with the tax_category column.
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pub fn csv(&self) -> String {
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let mut out = String::from("code,name,type,parent_code,tax_category\n");
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for r in &self.rows {
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let field = |s: &str| {
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if s.contains([',', '"']) {
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format!("\"{}\"", s.replace('"', "\"\""))
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} else {
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s.to_string()
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}
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};
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out.push_str(&format!(
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"{},{},{},{},{}\n",
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r.code,
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field(&r.name),
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r.account_type,
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r.parent_code.as_deref().unwrap_or(""),
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r.tax_category.as_deref().unwrap_or("")
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));
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}
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out
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}
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}
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fn acct(code: &str, name: &str, t: &str, tax: Option<&str>) -> ChartRow {
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ChartRow {
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code: code.to_string(),
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name: name.to_string(),
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account_type: t.to_string(),
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parent_code: None,
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tax_category: tax.map(str::to_string),
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}
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}
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/// Equal shares for `n` owners as percents to two places, the last
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/// absorbing the remainder so they sum to exactly 100.
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fn equal_shares(n: usize) -> Vec<Decimal> {
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let each = (Decimal::from(100) / Decimal::from(n as u64)).round_dp(2);
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let mut v = vec![each; n];
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if let Some((last, rest)) = v.split_last_mut() {
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*last = Decimal::from(100) - rest.iter().sum::<Decimal>();
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}
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v
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}
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/// Build the template for `entity` with these owners (names; at least two
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/// for a partnership, which gets a capital and distributions account each).
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pub fn chart_template(entity: EntityType, owners: &[String]) -> Result<ChartTemplate, String> {
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use EntityType::*;
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if entity == Partnership && owners.len() < 2 {
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return Err("a partnership template needs at least two owners' names".to_string());
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}
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if owners.len() > 90 {
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return Err("at most 90 owners".to_string());
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}
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let owed_to = match entity {
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SoleProprietorship => "Due to Owner",
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Partnership => "Due to Members",
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SCorporation | CCorporation => "Due to Shareholders",
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};
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let mut rows = vec![
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acct("1000", "Business Checking", "asset", None),
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acct("1100", "Savings", "asset", None),
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acct("1200", "Accounts Receivable", "asset", None),
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acct("1300", "Prepaid Expenses", "asset", None),
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acct("1500", "Equipment", "asset", None),
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acct("1590", "Accumulated Depreciation", "asset", None),
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acct("2000", "Accounts Payable", "liability", None),
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acct("2100", "Credit Card", "liability", None),
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acct("2200", "Sales Tax Payable", "liability", None),
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acct("2400", "Deferred Revenue", "liability", None),
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acct("2500", owed_to, "liability", None),
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acct("2700", "Loans Payable", "liability", None),
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];
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let mut settings = String::new();
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let mut notes = vec![
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"Rename, add, or drop accounts before importing; codes are a convention, not a rule."
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.to_string(),
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format!(
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"{owed_to}: business expenses an owner paid personally, until the business reimburses them."
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),
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];
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match entity {
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SoleProprietorship => {
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rows.push(acct("3000", "Owner's Capital", "equity", None));
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rows.push(acct("3100", "Owner's Draws", "equity", None));
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settings.push_str("[company]\ntax_form = \"schedule_c\"\n\n[books]\n# Net income and draws close into the owner's capital.\nclose_into = \"3000\"\nclose_sweep = [\"3100\"]\n");
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notes
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.push("Money you take out is a draw (3100), not a wage or an expense.".to_string());
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}
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Partnership => {
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let shares = equal_shares(owners.len());
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settings.push_str("[company]\ntax_form = \"1065\"\n\n# Each partner's share drives allocations and closes. Equal shares are a\n# placeholder: use the operating agreement's numbers.\n");
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for (i, name) in owners.iter().enumerate() {
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let cap = format!("{}", 3000 + i);
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let dist = format!("{}", 3100 + i);
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rows.push(acct(&cap, &format!("Capital — {name}"), "equity", None));
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rows.push(acct(
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&dist,
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&format!("Distributions — {name}"),
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"equity",
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None,
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));
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settings.push_str(&format!(
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"\n[[company.members]]\nname = \"{name}\"\nshare = \"{}%\"\ncapital_account = \"{cap}\"\ndistribution_account = \"{dist}\"\n",
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shares[i]
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));
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}
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notes.push("A partner paid for work gets guaranteed payments (7200), not wages; profit taken out is a distribution.".to_string());
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notes.push(
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"Shares default to equal; set them from the operating agreement.".to_string(),
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);
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}
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SCorporation | CCorporation => {
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rows.push(acct("3000", "Common Stock", "equity", None));
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rows.push(acct("3100", "Additional Paid-in Capital", "equity", None));
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if entity == SCorporation {
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rows.push(acct("3200", "Shareholder Distributions", "equity", None));
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settings.push_str("[company]\ntax_form = \"1120s\"\n\n[books]\n# Net income and distributions close into Retained Earnings (3999).\nclose_sweep = [\"3200\"]\n");
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notes.push("Owner-employees must take reasonable W-2 wages (officer compensation, 7200) before distributions.".to_string());
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} else {
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rows.push(acct("3200", "Dividends Paid", "equity", None));
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settings.push_str("[company]\ntax_form = \"1120\"\n\n[books]\n# Net income and dividends close into Retained Earnings (3999).\nclose_sweep = [\"3200\"]\n");
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notes.push("The corporation pays its own income tax (7900, not deductible); dividends are not expenses.".to_string());
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}
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rows.push(acct("3999", "Retained Earnings", "equity", None));
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}
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}
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rows.extend([
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acct("4000", "Sales", "revenue", Some("gross_receipts")),
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acct(
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"4100",
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"Refunds and Allowances",
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"revenue",
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Some("returns_allowances"),
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),
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acct(
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"4900",
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"Interest Income",
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"revenue",
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Some("interest_income"),
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),
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acct("4950", "Other Income", "revenue", Some("other_income")),
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acct(
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"5000",
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"Cost of Goods Sold",
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"expense",
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Some("cost_of_goods_sold"),
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),
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acct("6000", "Advertising", "expense", Some("advertising")),
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acct("6050", "Bank Fees", "expense", Some("other_deductions")),
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acct(
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"6060",
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"Platform and Payment Processing Fees",
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"expense",
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Some("commissions_fees"),
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),
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// Payroll posts to the engine's control accounts by code (6100,
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// 6110; the withholding payables 2110-2150 are created when payroll
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// first runs), so the template's payroll accounts are those.
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acct(
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"6100",
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"Salary & Wage Expense",
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"expense",
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Some("salaries_wages"),
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),
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acct(
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"6110",
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"Payroll Tax Expense",
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"expense",
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Some("taxes_licenses"),
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),
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acct("6150", "Contract Labor", "expense", Some("contract_labor")),
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acct("6200", "Depreciation", "expense", Some("depreciation")),
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acct(
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"6250",
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"Dues and Memberships",
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"expense",
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Some("other_deductions"),
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),
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acct("6300", "Insurance", "expense", Some("insurance")),
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acct(
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"6350",
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"Interest Expense",
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"expense",
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Some("interest_expense"),
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),
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acct(
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"6400",
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"Legal and Professional Fees",
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"expense",
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Some("legal_professional"),
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),
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acct("6450", "Meals", "expense", Some("meals")),
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acct("6500", "Office Expense", "expense", Some("office_expense")),
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acct(
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"6550",
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"Organizational and Start-up Costs",
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"expense",
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Some("organization_startup"),
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),
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acct("6600", "Rent", "expense", Some("rent_property")),
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acct(
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"6650",
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"Repairs and Maintenance",
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"expense",
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Some("repairs"),
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),
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acct(
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"6700",
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"Software and Subscriptions",
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"expense",
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Some("other_deductions"),
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),
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acct("6750", "Supplies", "expense", Some("supplies")),
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acct(
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"6800",
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"Taxes and Licenses",
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"expense",
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Some("taxes_licenses"),
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),
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acct("6850", "Travel", "expense", Some("travel")),
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acct("6900", "Utilities", "expense", Some("utilities")),
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acct(
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"6950",
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"Penalties and Nondeductible Expenses",
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"expense",
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Some("nondeductible"),
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),
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acct(
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"6995",
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"Purchase Discounts",
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"expense",
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Some("other_deductions"),
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),
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acct(
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"7100",
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"Employee Benefits",
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"expense",
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Some("employee_benefits"),
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),
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]);
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match entity {
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Partnership => rows.push(acct(
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"7200",
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"Guaranteed Payments to Partners",
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"expense",
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Some("guaranteed_payments"),
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)),
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SCorporation | CCorporation => rows.push(acct(
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"7200",
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"Officer Compensation",
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"expense",
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Some("officer_compensation"),
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)),
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SoleProprietorship => {}
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}
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if entity == CCorporation {
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rows.push(acct(
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"7900",
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"Income Tax Expense",
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"expense",
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Some("nondeductible"),
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));
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}
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Ok(ChartTemplate {
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rows,
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settings_toml: settings,
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notes,
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})
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}
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#[cfg(test)]
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mod tests {
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use super::*;
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use crate::chart_csv::parse_chart_csv;
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#[test]
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fn templates_round_trip_through_the_chart_parser() {
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for e in [
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EntityType::SoleProprietorship,
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EntityType::Partnership,
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EntityType::SCorporation,
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EntityType::CCorporation,
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] {
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let t = chart_template(e, &["Ann Lee".into(), "Bo, Jr.".into(), "Cy".into()]).unwrap();
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let parsed = parse_chart_csv(&t.csv()).unwrap();
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assert_eq!(parsed, t.rows, "{e:?}");
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// Codes are unique.
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let mut codes: Vec<&str> = t.rows.iter().map(|r| r.code.as_str()).collect();
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codes.sort_unstable();
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codes.dedup();
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assert_eq!(codes.len(), t.rows.len(), "{e:?}");
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}
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}
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#[test]
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fn equity_fits_the_entity() {
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let names = |t: &ChartTemplate| -> Vec<String> {
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t.rows
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.iter()
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.filter(|r| r.account_type == "equity")
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.map(|r| r.name.clone())
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.collect()
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};
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let sole = chart_template(EntityType::SoleProprietorship, &[]).unwrap();
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assert_eq!(names(&sole), ["Owner's Capital", "Owner's Draws"]);
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assert!(sole.settings_toml.contains("close_into = \"3000\""));
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let p = chart_template(
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EntityType::Partnership,
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&["A".into(), "B".into(), "C".into()],
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)
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.unwrap();
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assert_eq!(
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names(&p),
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[
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"Capital — A",
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"Distributions — A",
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"Capital — B",
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"Distributions — B",
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"Capital — C",
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"Distributions — C"
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]
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);
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// Three equal shares that sum to exactly 100.
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assert!(p.settings_toml.contains("share = \"33.33%\""));
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assert!(p.settings_toml.contains("share = \"33.34%\""));
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assert!(
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p.rows
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.iter()
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.any(|r| r.tax_category.as_deref() == Some("guaranteed_payments"))
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);
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assert!(chart_template(EntityType::Partnership, &["solo".into()]).is_err());
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let s = chart_template(EntityType::SCorporation, &[]).unwrap();
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assert!(names(&s).contains(&"Shareholder Distributions".to_string()));
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assert!(
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s.rows
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.iter()
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.any(|r| r.tax_category.as_deref() == Some("officer_compensation"))
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);
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let c = chart_template(EntityType::CCorporation, &[]).unwrap();
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assert!(names(&c).contains(&"Dividends Paid".to_string()));
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assert!(c.rows.iter().any(|r| r.name == "Income Tax Expense"));
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}
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|
|
#[test]
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fn every_category_is_valid_for_the_entitys_return() {
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use ledger_core::{AccountType, TaxForm, tax::check_category};
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for (e, form) in [
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(EntityType::SoleProprietorship, TaxForm::ScheduleC),
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(EntityType::Partnership, TaxForm::Form1065),
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(EntityType::SCorporation, TaxForm::Form1120S),
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(EntityType::CCorporation, TaxForm::Form1120),
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] {
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for r in chart_template(e, &["A".into(), "B".into()]).unwrap().rows {
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let Some(cat) = &r.tax_category else { continue };
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let t = if r.account_type == "revenue" {
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AccountType::Revenue
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} else {
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AccountType::Expense
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};
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check_category(cat, t, Some(form))
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.unwrap_or_else(|err| panic!("{e:?} {}: {err}", r.code));
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}
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}
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}
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|
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#[test]
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fn entity_types_parse() {
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assert_eq!(
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EntityType::parse("multi-member LLC"),
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Some(EntityType::Partnership)
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);
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assert_eq!(EntityType::parse("S corp"), Some(EntityType::SCorporation));
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assert_eq!(
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EntityType::parse("sole_proprietorship"),
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Some(EntityType::SoleProprietorship)
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);
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assert_eq!(EntityType::parse("LLC"), None, "ambiguous");
|
|
}
|
|
}
|