Files
wanderbooks/docs/mcp-interface.md
T
swaitsandClaude Opus 5.5 475d08b28e feat: books.show — the agent puts things on the viewer's screen
books.show asks the viewer to open an entry, an account register, a
report (dates, month/quarter/year columns, prior-period or prior-year
comparison), a document, a search, or a page. The request lives outside
the books (runtime dir, keyed by data dir, written atomically); the
viewer watches it beside the journal and applies books before
navigating. 66 tools.

Site: the dashboard is the hero again; 'Here's what using it looks like'
shows the session beside the viewer, ending in books.show; the cash page
replaces the repeated overview lower down.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
2026-10-12 19:03:19 -06:00

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# MCP interface spec — `ledger-mcp`
## Goal
The primary interface to the books is an AI agent driving MCP tools. The
engine (`ledger-core`) stays pure, `ledger-store` persists, and `ledger-mcp`
exposes both over the Model Context Protocol — the open standard, so the
books are drivable by any MCP client (Muse, Claude Code, IDE agents), not
locked to one assistant.
## Crates in this phase
| Crate | Role | Spec |
|---|---|---|
| `ledger-store` | SQLite persistence, blob metadata, event log | `docs/receipt-store.md` |
| `ledger-mcp` | MCP server wrapping store + core | this document |
Rust, `rmcp` SDK (the Rust MCP SDK). The MCP crate holds no accounting
logic: it translates tool calls into `Ledger` commands and formats results.
If a behavior can't be expressed through `ledger-core`'s public API, the
core is missing something — fix the core, don't work around it in the MCP
layer.
## Company settings
`ledger-mcp` reads the books dir's `wanderbooks.toml` (default: next to
`--data-dir`; override with `--books-toml PATH`): `[company] name` heads
every report, `[company] fiscal_year_start` ("MM-DD", default "01-01";
the year's end is derived, never stored) defines fiscal-year-to-date for the
CPA package and the balance sheet's net income line, `[[company.members]]`
(`name`, `share` as "50%" or "0.5", `capital_account` code; shares must sum
to 100%) drives the statement of members' equity, `[books]
accounting_basis` ("accrual" or "cash", default accrual) labels report
footers, and `[books] receipt_threshold` sets the receipt policy unless
`config.json` sets `receipt_policy`. Members may name a
`distribution_account`; single-owner businesses may set `[books] close_into`
(the equity account a close puts net income in; default Retained Earnings)
and `close_sweep` (draw, distribution, or dividend accounts closed into it).
## Transports
1. **stdio** (build first). For Claude Code, Claude Desktop, local agents.
No auth — the OS user boundary is the auth.
2. **Streamable HTTP** (later in the phase). For remote access (phone, travel
laptop). Bearer token, binds 127.0.0.1 or the tailnet interface only.
Binding 0.0.0.0 is an explicit human decision, never a default.
## Server instructions
The MCP `initialize` response carries an `instructions` string: the agent
operating contract (below) in condensed form. The model reads it at the start
of every session, before any tool call. Tool descriptions repeat the relevant
fragment at the point of use (`post_entry`'s description states the
preview-before-post rule; `attach_receipt`'s states the receipt rule). Prose
guidance is therefore delivered twice — once at session start, once at the
tool — but it is guidance, not enforcement. Enforcement is the receipt policy
below.
## Tool design principles
- **Narrow tools, explicit arguments.** No "do what I mean" tools. The agent
supplies dates, accounts, sides, amounts; the server validates.
- **Amounts are decimal strings** in requests and responses. Never floats,
never locale-formatted numbers.
- **Every mutating tool echoes the exact resulting state.** The "show the
numbers" rule from AGENTS.md applies over the wire too.
- **Preview-before-post.** `post_entry` and `reverse_entry` take
`confirmed: bool`. Without confirmation they return a preview (full lines
+ resulting account balances) and post nothing. The agent must present the
preview to the human before confirming. This encodes the standing
fact-check rule in the protocol itself.
- **Errors are typed strings** mirroring `LedgerError` variants, with the
offending values included (e.g. unbalanced totals).
## Tools — books
- `books.chart` → `{ accounts: [{ id, code, name, type, parent, placeholder,
balance }] }`. Balances included: one call answers "what do we have."
- `books.draft_entry { date: "2026-10-10", description: "..." }`
→ `{ entry_id, status: "draft" }`.
- `books.add_line { entry_id, account: "1000" | <id>, side: "debit" | "credit",
amount: "123.45" }`
→ `{ lines: [...], totals: { debits, credits, balanced } }`. Running totals
after every line: the agent watches the entry balance in real time.
- `books.post_entry { entry_id, confirmed }` → without confirmation:
`{ preview: { lines, resulting_balances, receipts: { attached: [...],
required_but_missing: bool } } }`; with confirmation: validates (including
the receipt policy), posts, returns `{ entry, balances_changed: [{ code,
before, after }] }`.
- `books.reverse_entry { entry_id, date, description, confirmed }` → same
preview/confirm pattern as post.
- `books.get_entry { entry_id }` → full entry with lines.
- `books.search_entries { account?, date_from?, date_to?, text?, limit?, offset? }`
→ entries with lines, newest first. `limit` caps at 100.
- `books.trial_balance { as_of? }` → `as_of`, lines, totals, `balanced`
(the trial balance as of the date, default today).
- `books.balance_sheet { as_of? }` → totals (`assets`, `liabilities`,
`equity`, `current_earnings`, `balanced`) plus `asset_accounts`,
`liability_accounts`, `equity_accounts` (`{code, name, amount}`), as of
the date (default today).
- `books.profit_and_loss { start?, end?, class? }` → totals plus
`revenue_accounts` and `expense_accounts` for the range. `end` defaults to
today, `start` to the first posted entry. Closing entries are excluded, so
a closed period still shows what it earned.
- `books.cash_flow { start?, end?, cash_accounts: ["1000"], financing_accounts? }`
→ indirect-method cash flow statement. `cash_accounts` are the reconciling
accounts (required); the three sections always sum to their net change.
Disposal gains/losses move from operating to investing automatically.
- `books.digest { since: "2026-10-01" }`
→ `{ entries_posted: [...], totals_by_account: [...] }`. The human review
surface: "what did the AI do with my books lately." The digest is the
answer to "trust, but verify."
## Tools — fixed assets
Straight-line **book** depreciation only; tax depreciation stays with the
CPA. Partial first/final months prorated by days; the final month trues up
so the lifetime total is exactly (cost − salvage).
- `books.register_asset { description, purchase_date, cost, salvage_value?,
useful_life_months, cost_account, accum_depr_account, expense_account }`
→ `{ asset_id }`. Accounts resolved by id or code.
- `books.asset_schedule { asset_id }`
→ `{ status, schedule: [{ period, amount, accumulated, book_value }] }`.
- `books.list_assets {}` → assets with status and current book values.
- `books.run_depreciation { period: "YYYY-MM", asset_id? }`
→ per-asset `{ entry_id, amount, already_posted }`, plus `skipped` for
assets outside their useful life. Idempotent per asset and period.
- `books.dispose_asset { asset_id, date, proceeds, proceeds_account,
gain_loss_account, confirmed?, receipt_attachment_ids? }` → without
confirmation: `{ status: "preview", ... }` and posts nothing; with
`confirmed: true`: auto-posts missing final-period depreciation, then
posts the balanced disposal entry. Subject to receipt policy (bill of
sale); monthly depreciation is exempt as an allocation.
## Tools — schedules and recurring entries
Amortization spreads a prepaid expense (asset → expense) or deferred
revenue (liability → revenue) evenly over the months it covers, posting on
each month end, to the cent (the last month absorbs rounding). Like
depreciation, the schedule is the evidence: its postings are exempt from
the receipt policy (the original payment carries the receipt). Recurring
entries never post: they generate drafts, so every real receipt still goes
through the policy.
- `books.create_schedule { kind: "prepaid_expense" | "deferred_revenue",
description, total, start, months, balance_account, pl_account }` →
`{ schedule_id, ..., total, remaining, months: [{ date, amount, posted }] }`.
Prepaid needs an asset and an expense account; deferred revenue a
liability and a revenue account.
- `books.list_schedules {}` → `{ schedules: [...] }`, same shape.
- `books.run_schedules { through?, confirmed? }` → `{ status: "preview" |
"posted", postings: [{ schedule_id, date, description, amount,
entry_id? }] }`: every unposted month ending on or before `through`
(default today). Idempotent; closed periods are refused.
- `books.create_recurring { description, frequency: "weekly" | "monthly" |
"quarterly" | "yearly", start, end?, lines: [{ account, side, amount }] }`
→ `{ recurring_id, ..., generated: [] }`. Lines must balance. Monthly and
longer occurrences are computed from the start date each time, so a
month-end start stays on month ends (Jan 31, Feb 28, Mar 31).
- `books.list_recurring {}` → `{ recurring: [...] }`.
- `books.run_recurring { through? }` → `{ drafts: [{ recurring_id, date,
entry_id }] }`: one draft per occurrence on or before `through`, once.
## Tools — the viewer
- `books.show { entry_id | account | report | attachment_id | search |
page, start?, end? }` → `{ shown, note }`. Asks the human's viewer
(`ledger-gui`) to open an entry, an account register or a report (for
start/end dates if given), a stored file, a transactions search, or a
page. Exactly one target; entries, accounts, and attachments are checked
to exist. Never touches the books: the request is a small JSON file in
the user's runtime directory (`$XDG_RUNTIME_DIR/wanderbooks/viewer-<hash
of the data dir>.json`), written atomically, watched by the viewer. A
viewer started within two minutes of a request opens it; older requests
are ignored.
## Tools — integrity
- `books.verify { blobs? }` → `{ status: "ok" | "healed", events, head,
healed?, blobs_verified?, checked }`. Verifies the journal's hash chain,
replays it against the live ledger, and compares every table of the
SQLite database row for row against a fresh projection of the journal.
A drifted database is rebuilt from the journal (the old file kept as
`wanderbooks.mismatch.<time>`). With `blobs` (default true), re-hashes
every stored file. The server runs the same check, and heals the same
way, every time it starts.
## Tools — payouts
- `books.record_payout { date, description, deposit_account, deposit,
revenue: [{ account, amount, class? }], fees?: [{ account, amount,
class? }], adjustments?: [{ account, side, amount, class? }] }` →
`{ entry_id, status: "draft", gross, fees, adjustments, deposit, lines,
next }`. Builds the grossed-up entry — Dr deposit (net; Cr when negative),
Dr fees, Dr/Cr adjustments (a debit reduces the deposit: refunds,
chargebacks, reserves held, tax withheld), Cr revenue (gross; revenue or
liability accounts, e.g. deferred revenue or sales tax collected) — and
refuses unless gross − fees ± adjustments equals the deposit to the cent,
naming the difference. A draft: attach the payout statement, preview,
post. Platform-agnostic; format-specific statement parsers can feed it.
## Tools — 1099 tracking
Payments are counted as cash: credits minus debits to asset accounts on
entries tagged with the vendor. Card payments move no asset (the card
processor's 1099-K covers them), so they drop out; reversals of tagged
entries carry the tag and net out. Thresholds: $600 for payments through
2025, $2,000 from 2026 (indexed for inflation after 2026); always
overridable, always for the CPA to confirm. TINs are never stored, only
whether a W-9 is on file.
- `books.list_vendors {}` → `{ vendors: [{ id, name, form_1099?,
tin_on_file }] }`.
- `books.set_vendor_1099 { vendor, form_1099: "nec" | "misc" | "none",
tin_on_file? }` → the vendor. `vendor` is an id or a name.
- `books.set_entry_vendor { entry_id, vendor? }` → the entry (as
`books.get_entry`, which now shows `vendor`). Omitting `vendor` clears
the tag. Metadata only: posted entries may be tagged. `books.draft_entry`
takes `vendor` too; bills and their payments are tagged automatically.
- `books.vendor_1099 { year, threshold? }` → `{ year, threshold, vendors:
[{ vendor_id, name, form_1099?, tin_on_file, paid, reportable }],
missing_w9, notes }`.
## Tools — receipts & documents
- `books.attach_receipt { entry_id?, file_name, mime_type, content_base64 }`
→ `{ receipt_id, sha256, deduplicated, size_bytes }`. `entry_id` is
optional: a receipt can be filed before its entry exists.
- `books.link_receipt { receipt_id, entry_id }` → link a previously filed
(unlinked, not withdrawn) receipt to its entry. A receipt linked elsewhere
must be unlinked first.
- `books.unlink_receipt { attachment_id, reason }` → `{ ok, entry_id,
remaining_receipts }`. Detaches a receipt from its entry; it stays filed,
unlinked. Journaled as `receipt.unlinked` with the reason. Subject to the
receipt policy: an entry that requires a receipt cannot be left with none
(`receipt_required` error, remedy `books.attach_receipt`), so replacing a
receipt is attach-new, then unlink-old.
- `books.withdraw_attachment { attachment_id, reason }` → `{ ok }`. Retires
an unlinked receipt or a filed document: hidden from listings, never
linkable again. Journaled as `attachment.withdrawn`; the bytes stay in the
blob store. Nothing in the evidence trail is ever erased — receipts change
by new events, the same way entries change by reversals.
- `books.list_receipts { entry_id?, include_withdrawn? }` → metadata list
(no bytes), each with `withdrawn` / `withdrawn_reason`. Withdrawn
attachments are omitted unless `include_withdrawn` is true.
- `books.get_receipt { receipt_id }` → `{ metadata, content_base64 }`.
- `books.file_document { category: "formation" | "legal" | "tax" |
"accounting" | "other", file_name, mime_type, content_base64,
description? }` → `{ document_id, sha256, deduplicated }`. The Drive-folder
replacement (today's 01 Formation / 02 Legal / 03 Tax / 04 Accounting).
## Receipt enforcement
Prose tells the model to attach receipts; the policy makes it true. The
engine stays policy-free (it knows nothing of receipts) — enforcement lives
in the MCP layer, which reads the `attachments` table before confirming a
posting.
- **Policy config** (server config file, not per-call): `require_receipts_above`
(default `"25.00"` in base currency), plus `receipt_required_accounts`
(account codes that always require receipts, e.g. meals and travel) and
`receipt_exempt_accounts` (e.g. automated bank fees). Human-edited and
versioned with the deployment.
- **Preview.** Every `post_entry` / `reverse_entry` preview includes the
receipt checklist (`attached: [...]`, `required_but_missing: bool`), so the
human sees it before confirming.
- **Hard error.** Confirming a posting that violates the policy fails with a
structured, machine-readable error (JSON in the tool-error string):
`{ "code": "receipt_required", "message": "…", "entry_id": 5,
"debits": "100.00", "policy": "strictly greater than $25.00",
"remedy_tool": "books.attach_receipt",
"remedy_hint": "…" }`. Clients match on `code`, not prose. The agent's job
then is to get the receipt attached (ask the human for it) and re-confirm
— not to shrink the amount or split the entry to dodge the threshold. The
tool description says this explicitly; gaming the policy is a correctness
violation, and the append-only audit log would show it anyway.
- **Anti-splitting.** Posting an entry triggers a split check: posted
entries on the same date with the same normalized description and debit
accounts are grouped, and if the group total exceeds the threshold while
the entry alone does not, a receipt is required. The preview surfaces
`split_detected: [...]`, and the error names the group. Same-day,
same-description, same-accounts is the signature; recurring spending
spread across days is not flagged.
- **Below the threshold**, receipts are still expected per the operating
contract ("a material entry without its source document is incomplete")
but not hard-required — the preview checklist keeps them visible.
## Tools — export
- `books.export { format, report, start?, end?, as_of?, cash_accounts?,
financing_accounts? }` → `{ content, content_encoding? }`.
- Reports: `profit_and_loss`, `balance_sheet`, `cash_flow` (needs
`cash_accounts`), `trial_balance`, `members_equity` (statement of
changes in members' equity; members from `wanderbooks.toml`),
`general_ledger` (by account: beginning balance, postings with running
balance and split, ending balance), `general_journal` (alias
`journal`: every entry, line by line, in date order).
- Formats: `pdf` and `xlsx` (base64) for the five statements; `xlsx`,
`csv`, `json` for every report; `iif` for the journal (QuickBooks
Desktop).
- Dates: period reports take `start` (default: first entry) and `end`
(default: today, local time); `balance_sheet` and `trial_balance`
take `as_of`.
- Presentation (PDF and XLSX alike, QuickBooks-style): centered company,
title, and period; a column-header row; "$" on subtotals and totals;
negatives in parentheses with decimal points aligned; a rule above every
sum and a double rule under statement totals; a footer with the
accounting basis, preparation date, and journal seq. Multi-member LLCs
get "Members' equity" with members named; the balance sheet separates
retained earnings from the fiscal year's net income (loss).
## Tools — chart templates
- `books.chart_template { entity_type, owners? }` → `{ csv, settings_toml,
notes }`: a starter chart for a sole proprietorship (incl. single-member
LLC), partnership (incl. multi-member LLC), S corporation, or C
corporation — the equity and owner-pay accounts that entity needs (owner's
capital and draws; per-partner capital and distributions plus guaranteed
payments; officer compensation and shareholder distributions; dividends
and income tax expense), common income and expense accounts with tax
categories, and the `wanderbooks.toml` settings (tax form, members, close
target). A proposal: review with the human, then `books.import_chart_csv`.
## Tools — tax categories
- `books.tax_categories {}` → `{ form?, categories: [{ key, label, kind,
default_deductible_percent, note }] }`: where an account can land on the
income tax return, filtered to the business's return when known
(`[company] tax_form`, or derived from `tax_classification`). Stable
semantic keys (`meals`, `guaranteed_payments`, `commissions_fees`, ...),
never form line numbers, which change by year.
- `books.set_tax_category { account, category?, deductible_percent? }`:
map a revenue or expense account to a category (null clears),
optionally overriding its deductible percent. Journaled as
`account.tax_set`.
- `books.export { report: "tax_summary" }`: book vs. tax amounts by
category, the difference where they disagree (meals 50%, penalties 0%),
and every P&L account still uncategorized. In the CPA package for the
fiscal year to date.
- `books.import_chart_csv` accepts an optional fifth `tax_category` column,
validated before anything is created.
## Tools — import
- `books.import_bank_csv { csv_text, bank_account_code, default_offset_code,
rules? }` → creates one draft per transaction (QBO upload layout).
`rules` maps description substrings to account codes.
- `books.import_chart_csv { csv_text }` → creates accounts from
`code,name,type,parent_code` CSV. All-or-nothing.
- `books.import_local_file { path, category: "receipt" | "document", ... }`
→ imports a file from the server's filesystem. The Drive backfill path:
the agent downloads from Google Drive via the CLI to a temp path, then
calls this. Keeps Drive credentials out of the server.
## Transports
- **stdio** (default): `ledger-mcp --data-dir PATH`. For local agents.
- **Streamable HTTP**: `ledger-mcp --data-dir PATH --http 127.0.0.1:8080`.
Serves MCP at `http://127.0.0.1:8080/mcp` via rmcp's tower integration.
For network clients; bind to loopback unless you know what you're doing.
## Resources (read-only)
Hand-rolled on `ServerHandler` (rmcp 3.x has no resource macros):
`list_resources` advertises, `read_resource` renders.
- `books://chart`
- `books://reports/trial-balance`, `books://reports/balance-sheet`,
`books://reports/profit-and-loss`
- `books://digest?since=2026-10-01`
- `books://receipts/{id}` — receipt metadata + base64 bytes
Resources exist so read-only clients (dashboards, the future read-only GUI,
auditors) never need tool credentials. Tested end-to-end over stdio.
## The agent operating contract
Any AI client driving these tools follows this contract (it will also live
in the server's tool descriptions, so the model reads it at use time):
1. **Show the preview before confirming any posting.** No silent posts, ever.
2. **Echo exact numbers back to the human.** Amounts as written, no rounding
in prose.
3. **Attach receipts at record time.** A material entry without its source
document is an incomplete entry. File first, link later if the entry
isn't ready. Postings at or above the receipt policy threshold *cannot*
post without one — the server refuses with `receipt_required`.
4. **When unsure of categorization, draft and ask.** A draft is cheap; a
wrong posting is a reversal. Never guess-post.
5. **The digest is the receipt for your work.** After a batch of bookkeeping,
offer the digest; the human reviews, you fix.
## Out of scope for this phase
Bank feeds, payment processing, payroll, tax filing, multi-user authN/Z, the
GUI (it consumes the event log in a later phase). Cash flow reporting is
R-FUTURE-3 and rides the engine roadmap, not the MCP layer.
## Tools — periods
- `books.create_period { name, start, end }` → `{ period_id }`.
Dates are YYYY-MM-DD, inclusive.
- `books.close_period { period_id, confirmed? }` → without confirmation:
`{ status: "preview", lines: [...] }`: the exact closing entry (the close
run on a copy of the ledger), posting nothing; with `confirmed: true`:
posts it and marks the period closed. The entry zeroes revenue and
expense balances as of the period end; the net goes to `3999` Retained
Earnings, or, with `[[company.members]]` in `wanderbooks.toml`, to each
member's capital account by share. Periods close in order. Closed periods
reject new entries.
- `books.list_periods {}` → `{ periods: [{ id, name, start, end, status,
closing_entry }] }`.
## Tools — bank reconciliation
- `books.mark_cleared { entry_id, line_index, cleared }` → `{ ok }`.
Only posted lines can be marked; the flag is workflow metadata, not
accounting data (posted entries stay immutable).
- `books.reconcile { account, statement_date, statement_balance }` →
`{ account_code, book_balance, cleared_balance, statement_balance,
difference, uncleared_lines: [{ entry_id, line_index, date, description,
side, amount }] }`. `difference` is cleared − statement; zero means
reconciled.
## Tools — A/R and A/P
- `books.add_customer { name }` → `{ id }`.
- `books.add_vendor { name }` → `{ id }`.
- `books.create_invoice { party_id, date, due_date, lines: [{ description,
amount }] }` → `{ id, total, entry_id }`. Auto-posts Dr `1200` Accounts
Receivable / Cr `4000` Revenue.
- `books.create_bill { party_id, date, due_date, lines }` → `{ id, total,
entry_id }`. Auto-posts Dr `6999` General Expenses / Cr `2000` Accounts
Payable.
- `books.receive_payment { document_id, date, amount, cash_account }` →
`{ entry_id, remaining, status }`. Posts Dr Cash / Cr A/R.
- `books.pay_bill { document_id, date, amount, cash_account }` →
`{ entry_id, remaining, status }`. Posts Dr A/P / Cr Cash.
- `books.ar_aging { as_of }` → `{ rows: [{ name, current, days_30, days_60,
days_90, days_90_plus, total }] }`.
- `books.ap_aging { as_of }` → same, per vendor.
## Tools — foreign exchange
- `books.add_line` gains optional `foreign_currency`, `foreign_amount`,
`fx_rate`. When set, the base amount is `foreign_amount * fx_rate`; the
foreign original is stored on the line for reference. Reports work in
base currency.
- `books.set_fx_rate { currency, date, rate }` → `{ ok }`. Records a
historical rate for reference; lines store their own rate at entry time.
## Tools — payroll (accounting only)
No tax tables: the caller supplies every number; the engine cuts correct
entries.
- `books.run_payroll { date, cash_account, lines: [{ employee_name,
gross_pay, federal_withholding, state_withholding, ss_employee,
medicare_employee, ss_employer, medicare_employer, other_deductions }] }`
→ `{ run_id, entry_id, total_gross, total_net }`. One balanced entry:
Dr 6100 Salary & Wage Expense (gross), Dr 6110 Payroll Tax Expense
(employer SS + Medicare), Cr 2110–2150 withholding payables, Cr cash
(net). Auto-creates the 61xx/21xx accounts. Respects closed periods.
- `books.remit_payroll_taxes { date, cash_account }` → `{ entry_id, total }`.
Clears every payroll payable to cash in one entry.
- `books.list_payroll_runs` → `{ runs: [{ id, date, employee_count,
total_gross, entry_id }] }`.
## Tools — classes (divisional tracking)
- `books.add_class { name }` → `{ id }`. E.g. "Rondo", "Coach vs Coach".
- `books.list_classes` → `{ classes: [{ id, name }] }`.
- `books.add_line` gains optional `class` (name or id): tags the new line.
Shared costs are split explicitly across lines at entry time.
- `books.profit_and_loss` gains optional `class` filter.
- `books.profit_and_loss_by_class { start, end }` → per-class revenue,
expenses, net income, plus an unclassified row. Reversals carry their
class so divisional P&L nets correctly.
## Tools — CPA handoff
- `books.export_cpa_package { as_of?, cash_accounts, financing_accounts? }`
→ `{ file_name, content_base64 }`. A zip with the full set, each
statement as PDF and XLSX: `profit-and-loss`, `balance-sheet`,
`cash-flow` (reconciled to `cash_accounts`), `members-equity`
(multi-member LLCs), `trial-balance`; plus `general-ledger.xlsx` and
`general-journal.xlsx`. Period reports cover the fiscal year to date.
What the CPA needs; they never log into the system.