swaitsandClaude Opus 5.5
6fa1b382ae
Each close into members' capital rounded on its own, ties to the earlier member, so twelve monthly 50/50 closes of odd-cent income could leave one member several cents ahead of half the year (docs/testing.md #12, found with the members' equity fix). - CloseTo::Members now splits cumulatively over a run (closes back to back with the same members and shares): each close gives a member allocate(run total so far) - allocate(run total before). Periods record their close order and a cumulative close's members and net (Period::close_seq, member_close) so the next close continues the run and replay recomputes it exactly. A close to anything else, or other shares, ends the run. - Journaled "rounding": "cumulative". The per-close rule is kept as CloseTo::MembersPerClose for closes journaled "largest_remainder"; older closes still replay with the last member absorbing it. - Lean: runPart_telescopes (a member's total from a run is their allocation of the run's total) and closePart_total (each close hands out exactly its net), audited to the standard axioms. - Tests: hand-computed three one-cent months (per close A 0.03 / B 0; cumulative A 0.02 / B 0.01), a run ending, a property that each member stays within a cent of their share (fails on the per-close rule), and a store contract that each rule journals and replays as itself. The first company's books have no closes yet, so all of theirs use the new rule. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
75 lines
3.0 KiB
Rust
75 lines
3.0 KiB
Rust
//! `ledger-core`: canonical double-entry bookkeeping semantics.
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//!
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//! This crate is the engine. Everything else in the workspace — persistence,
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//! import, the oracle harness, the UI — builds on top of it and never
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//! reimplements accounting logic.
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//!
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//! Design rules (see `AGENTS.md` at the repo root):
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//!
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//! * Money is [`Money`]: an exact [`rust_decimal::Decimal`] plus an ISO 4217
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//! currency code. Binary floats never touch money paths.
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//! * A [`Ledger`] is single-currency for now (see `docs/requirements.md` R-5).
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//! * All mutations go through [`Ledger`] commands (`create_entry`, `add_line`,
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//! `post_entry`, `reverse_entry`). Posted entries are immutable; corrections
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//! are reversing entries.
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//! * Reports ([`trial_balance`](reports::trial_balance), [`balance_sheet`](reports::balance_sheet), [`profit_and_loss`](reports::profit_and_loss)) are
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//! pure functions of a ledger, which is what makes the semantic oracle
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//! (`docs/oracle.md`) possible.
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pub mod account;
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pub mod analysis;
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pub mod arap;
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pub mod assets;
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pub mod classes;
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pub mod error;
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pub mod form1099;
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pub mod journal;
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pub mod kernel;
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pub mod ledger;
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pub mod money;
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pub mod payouts;
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pub mod payroll;
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pub mod periods;
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#[cfg(kani)]
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mod proofs;
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pub mod reports;
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pub mod rules;
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pub mod schedules;
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pub mod tax;
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pub use account::{Account, AccountId, AccountType, ChartOfAccounts, Side};
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pub use arap::{
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AgingRow, Bill, BillId, Customer, CustomerId, DocumentLine, DocumentStatus, Invoice, InvoiceId,
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Vendor, VendorId,
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};
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pub use assets::{
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Asset, AssetId, AssetStatus, DepreciationMethod, DisposalAmounts, NewAsset, ScheduleLine,
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accumulated_depreciation, book_value, depreciation_schedule, disposal_amounts,
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};
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pub use classes::{Class, ClassId};
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pub use error::LedgerError;
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pub use form1099::{Form1099, Vendor1099Line, Vendor1099Report, vendor_1099_report};
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pub use journal::{EntryId, EntryStatus, JournalEntry, JournalLine};
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pub use ledger::{
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ControlAccount, GENERAL_EXPENSES, Ledger, PAYABLES, PAYROLL, RECEIVABLES, RETAINED_EARNINGS,
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REVENUE, ReconciliationReport, UnclearedLine,
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};
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pub use money::{Currency, Money};
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pub use payouts::{Payout, PayoutAdjustment, PayoutLine, PayoutTotals, payout_plan};
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pub use payroll::{PayrollLine, PayrollRun, PayrollRunId};
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pub use periods::{
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CloseTo, MemberClose, MemberCloseRecord, Period, PeriodId, PeriodStatus, RETAINED_EARNINGS_CODE,
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};
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pub use reports::{
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BalanceSheet, BalanceSheetStatement, CashFlowLine, CashFlowParams, CashFlowStatement,
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ClassProfitAndLoss, GeneralLedger, LedgerAccount, LedgerPosting, MemberCapital,
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MemberEquityColumn, MembersEquityStatement, ProfitAndLoss, ProfitAndLossStatement,
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StatementLine, TrialBalance, TrialBalanceLine, balance_sheet_as_of, cash_flow, general_ledger,
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members_equity, profit_and_loss_for_period, trial_balance_as_of,
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};
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pub use schedules::{
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AmortizationSchedule, Frequency, NewRecurring, NewSchedule, RecurringEntry, RecurringId,
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ScheduleId, ScheduleKind, TemplateLine,
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};
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pub use tax::{TaxCategory, TaxForm, TaxKind, TaxSummary, TaxSummaryLine, tax_summary};
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