Files
wanderbooks/docs/mcp-interface.md
T
swaitsandClaude Opus 5.5 b292a505b1
check / check (push) Canceled after 0s
P1: the books keep how they are kept
Settings, conventions (posting templates, approval rules, policies,
close steps, calendar, mappings, notes), decisions, open items and
entry approvals are journal events (journal format 2). Books that keep
their settings never read wanderbooks.toml or config.json; the server
and the viewer take the vault key from --vault-key-file instead.
books.import_settings moves a settings file in once, exactly as the
server reads it. Approval rules, when enforced, gate every posting
path. Replay refuses what it can't read as newer, never as corrupt.

Lean: a record changes no figure. Mutation on the whole diff: every
survivor killed by a test but two equivalent (docs/testing.md). The
Company page says a late open item is overdue in words, not colour
alone.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
2026-10-17 19:27:48 -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
The books keep their own settings (journal format 2, plan/served.md P1):
each change is a `settings.set` line with who decided it and when, replayed
into `ledger_core::settings::Settings` by the server and the viewer alike
(rules.md B-29). Every key is in `ledger_core::settings::KEYS`, with what it
takes and means: the company's facts (`company.name`, `.entity_type`,
`.tax_classification`, `.tax_form`, `.fiscal_year_start` ("MM-01"; the
year's end is derived, never stored), `.timezone` (what "today" means for
the books), `.formation_state`, `.formed`, `.state_entity_number`, `.ein`
(the one identity number a setting keeps, shown masked: "**-***5893"),
`.irs_name_control`, `.duns`, `.address`, `.registered_agent`,
`.partnership_representative`, `.cpa`, `.members` (name, share as "50%" or
"0.5", capital account, optional distributions account and
`files_jointly_with`; shares sum to exactly 1)); the books'
(`books.accounting_basis`, `.cash_accounts`, `.financing_accounts` (loans,
and money the owners advanced: ASC 230-10-45-14(b)), `.investing_accounts`
(ASC 230-10-20), `.close_into` (single owner only), `.close_sweep`,
`.asset_tag_prefix`); and policy (`policy.evidence.threshold` (receipts
strictly above it; "0.00": every entry), `.required_accounts`,
`.exempt_accounts`, `policy.parties` (off, suggest, require),
`policy.approval_rules` (off, the default, or enforce)). A value is checked
by its key and kept in one spelling (a time zone as the database spells it,
an amount without leading zeros, a return as `schedule_c`, `1065`, `1120s`
or `1120`); a change is all or nothing, and the settings after it must hold
together (members and `close_into` never both, a classification that names
one return, a fiscal year that doesn't move under a closed period). No
setting holds nine digits that read as an SSN or EIN (bare, or printed
3-2-4 or 2-7) except `company.ein` and `company.duns`.
Books from before P1 hold no `settings.set` and still read the books dir's
`wanderbooks.toml` (default: next to `--data-dir`; `--books-toml PATH`)
and `config.json`'s `receipt_policy`, reloaded whenever either changes, as
before. `books.import_settings` moves them in once; from then on no file
is read, not even at start (a broken file beside the books can't stop the
server). A vault key file is never a books setting: `--vault-key-file PATH`
names it to the server and the viewer (it wins over a file's `[vault]
key_file`).
- `books.settings {}` → `{ source ("books" or "file"), timezone, today,
approval_rules, keys: [{ key, doc, identity, value, set_by, seq }],
books_toml, books_toml_exists, config_json_present, reload_error, loads,
company, fiscal_year_start, tax_form, basis, receipt_rule,
receipt_required_accounts, receipt_exempt_accounts, parties, members,
cash_accounts, financing_accounts, investing_accounts, close_into,
close_sweep, problems }`: the settings in force, every key the books know
with its value (null: unset, its default applies) and who set it, and
`problems`, settings that disagree with the chart, each saying what to
change (conventions naming an account no longer in the chart among
them); `books.digest` repeats them as `settings_problems`. Settings are
named by key for books that keep their own, as the file spells them for
books that still read one; for those, `keys` shows the file's values,
with no journal line.
- `books.set_setting { changes: [{ key, value }], decided_by, decided_on?,
citation?, note? }` → `{ changed: [{ key, was, value }], problems }`: one
or more changes, together or not at all (`value` null clears a key back to
its default; a value already set changes nothing, idempotent;
destructive, since it can clear or switch off a setting). Refused while
the books still read a settings file (or `config.json`): import it first,
so no setting is lost.
- `books.import_settings { toml_text, config_json_text?, confirmed?,
skip_unknown?, decided_by, decided_on?, citation?, note? }` → `{ status
("preview" or "imported"), changes, notes, unknown, comments }`: exactly
the changes
that make the books' settings what the file (and `config.json`'s
`receipt_policy`, which wins as it does for the server) says. `notes` are
what isn't a books setting and where it goes (`[books] data_dir`, `[vault]
key_file`, `[viewer]`, `base_currency`); `unknown` are entries the books
don't know, not imported (confirm with `skip_unknown`); `comments` are
the file's comments, in order, which are not settings and are not
imported (record what matters in them as a decision, open item,
convention or a setting's note). The text must be
the file the server reads, whole (its import is compared with the
server's own reading of its files, key by key), and the server must read
every setting afterwards as it does now; the vault key must then come
from `--vault-key-file` (on the viewer too). A file never turns approval
rules on. Books that keep their own settings take no import that changes
them (an identical one is no change). Without `confirmed`, a preview that
records nothing. An identity value exported masked imports as
"unchanged".
- `books.export_settings {}` → `{ toml_text }`: the settings as a settings
file, each with who decided it as a comment, the EIN masked; a copy, and
importing it back changes nothing (`ledger_config::codec`).
The accounts invoices, bills, payroll, and closes post to are not settings:
they are control roles in the journal (rules.md B-23).
- `books.roles {}` → `{ roles: [{ role, purpose, account_type,
default_code, assigned, account_code?, account_name? }] }`: every control
role and the account filling it.
- `books.assign_role { role, account? }` → `{ roles }`: assign a role one
of the chart's accounts (`account` null: back to the default code).
Refuses the wrong type, a placeholder, an account already filling
another role, and moving a balance sheet role while its account holds a
balance. Journaled as `role.assigned`.
## Tools — how the books are kept
Conventions, decisions, open items and approvals live in the books too
(`ledger_core::conventions`, rules.md B-29), each with who decided it and
when; `books.start` lists them, and the handbook's
settings-and-conventions section says how to use them.
- `books.start { focus? }` (read-only, at most 8 KB) → `{ book: { name,
timezone, today, fiscal_year, base_currency, basis }, head: { seq, hash },
state ("needs_onboarding" or "active"), settings_source, rules: {
evidence, parties, approval_rules }, settings_summary: [{ key, value,
set_by, seq }], conventions: [{ id, kind, title, summary }], open_items:
[{ id, title, due }], truncated, handbook_sections, next_steps: [{ tool,
args?, why }] }`. The connect text names it as the first call. Lists cut
to fit say so in `truncated` ("conventions: 4 more (books.conventions)").
`focus` adds steps: `onboarding` the onboarding step, `close` the
company's close steps, `audit` `books.verify`. Not built yet (P5):
`book.id`, `book.url`, `head.last_handoff`, the `agent` input, and
loading it up front under tool search. Also `books://start`.
- `books.conventions { kind?, include_retired? }` → every convention with
its full text, structure, revision and source (`books://conventions`).
`books.set_convention { id, kind, title, body_md, structured?,
decided_by, ... }` sets or revises one (kinds: `posting_template`,
structured `{ description?, lines: [{ account, side, share }] }`, each
side's shares summing to 1, on accounts in the chart that take postings
or on slots (`"{expense}"`) each draft names;
`approval_rule`, structured `{ approver, accounts?, amount_over? }`; and
`policy`, `close_step`, `calendar`, `mapping`, `note`, in words). An id is
a slug, revised in place (same kind), never reused once retired:
`books.retire_convention { id, reason, decided_by, ... }` (destructive).
- `books.draft_from_template { template_id, date, amount, accounts?,
description?, party?, no_party_reason? }` → `{ entry_id, description,
lines }`: a draft whose lines split the amount (at most a line's) by the
template's shares, each side summing to it exactly, odd cents by largest
remainder; `accounts` names each slot's account (`{"expense": "6300"}`),
every slot and nothing else. A refused draft journals nothing (a disk
failing midway could leave a partial draft, as for any draft built line
by line).
- `books.record_decision { subject, decision_md, decided_by: [..],
decided_on, evidence_attachment?, supersedes?, citation? }` → `{ id }`;
`books.decisions { include_superseded? }`. A decision supersedes at most
one live decision; its evidence is a document still in the books.
- `books.raise_item { title, detail_md?, due?, decided_by, ... }` → `{ id }`,
`books.resolve_item { id, resolution, decided_by, ... }`,
`books.open_items { include_resolved? }`.
- `books.approve_entry { entry_id, approver, note?, approved_on? }`: the
approver approved the draft as it stands (its fingerprint: date,
description, every line and class; a line added or a class changed
afterwards voids it). Under `policy.approval_rules = enforce`,
`books.post_entry`'s preview lists `approvals_missing` and a confirmed
post is refused with `approval_required` until each covering rule's
approver approved (the store refuses it too), and a tool that posts at
once (an invoice, a bill, a payment, payroll, a remittance, a disposal)
is refused when a rule covers the entry it would post: draft it instead.
Reversals, closes, depreciation and amortization are exempt. A rule
names accounts that take postings; an account a rule names can't be
renumbered until the rule is revised, and `books.renumber_account` lists
the conventions that name the old code. Under `off` (the default) rules
block nothing.
## Transports
- **stdio** (default): `ledger-mcp --data-dir PATH`. For Claude Code,
Claude Desktop and other local agents. No auth: the OS user boundary is
the only boundary.
- **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.
**There is no authentication on this transport today**: no token and
no Origin check. The only guard is rmcp's default `Host` check, which
accepts `localhost`, `127.0.0.1` and `::1`. Any local process that can
reach the port can read and change the books. Bind it to loopback only;
binding a LAN, tailnet or public interface is an explicit human
decision, never a default. Auth, scopes and Origin validation arrive
with the served books (`plan/served.md`, P2).
## Server instructions
The MCP `initialize` response carries an `instructions` string, the
**connect text** (`ledger-mcp/src/handbook.rs`), composed in `get_info`
from the settings in force when the client connects (the settings are
re-read first, so a client connecting after an edit is told the new rule).
It is short on purpose: clients cut long instructions (one cut the old
text at 4,096 characters), so it is at most **1,400 characters**, and its
first paragraph, at most **512**, stands alone: the entry point
(`books.start` first each session, and `books.handbook` for every
procedure), the rule that these tools are the only way to the books (never
local files), decimal-string amounts, and the draft → lines → preview →
confirmed post flow. The second paragraph adds
that every entry balances and uses real accounts from `books.chart`; the
parties rule in force (`[books] parties`: under "require" every entry
the agent posts names its party or a no-party reason, since closes,
depreciation and amortization post with none; under "suggest" name it
where there is one; under "off" nothing); corrections by reversal; the receipt rule in force
(`ReceiptPolicy::rule`: the exact threshold in the books' base currency,
never rounded, the accounts that always need a receipt and those exempt,
and that reversals need none); the exemptions (depreciation and
amortization, whose schedules are the evidence, and closes, derived from
the books); that `books.create_invoice`, `books.create_bill`,
`books.receive_payment`, `books.pay_bill`, `books.run_payroll` and
`books.remit_payroll_taxes` post at once without a receipt check; TINs
only into the vault; show the numbers, and after posting check
`books.digest` and offer it to the human; and where settings live: in the
books, changed only through the tools, or, for books that still read a
settings file, that file, the one local file the agent may edit until
`books.import_settings` moves it in. When a long rule (many
accounts, a huge threshold, a long name) would push it past 1,400
characters, it drops the tracing hint first (the handbook's
tracing-figures section has it), then the reasons in parentheses, then the
tracing hint for good and lists fewer account codes (at last only how many
there are; `books.settings` lists every one, uncut, in
`receipt_required_accounts` and `receipt_exempt_accounts`), then words
that only help; never the rule itself. A company with no name yet (the
settings' default) is "a new company". The company name in it is one line of plain text (control characters and
line breaks become spaces, Unicode format characters such as bidi
overrides and zero-width spaces are dropped), cut to 56 characters.
`instructions_budget` (the longest rule, every parties setting) and
`the_company_name_is_one_plain_line` check it.
The long guidance is the **handbook**, compiled in from
`ledger-mcp/handbook/*.md`, with the receipt rule in force rendered in:
- `books.handbook { section? }` (read-only) → `{ read_first, sections:
[{ id, title, uri, chars }], section: { id, title, text } | null }`.
Without `section`, the index (`read_first` says to read `contract`
first); with a section id, that section's Markdown; with `"all"`, the
whole handbook in reading order. The input schema lists the ids:
contract, entries, drafts-and-reversals, evidence-and-receipts,
attachments, files-in-out, reconciliation, fixed-assets,
prepaid-and-recurring, revenue-and-payouts, parties-and-tins, 1099,
cpa-handoff, settings-and-conventions, viewer, rules-that-change,
control-roles, tracing-figures.
- The same as resources: `books://handbook` (the index, JSON) and
`books://handbook/{section}` (Markdown, `text/markdown`), one listed per
section.
No text the agent is given (tool JSON with its schemas, resources, connect
text, handbook, and every refusal fixed in code: each error variant's
template in the crates under the server, scanned from source, built error
texts, and the server's refusal constants) names a helper command, a home
path, the data dir or its flag, the import-root flag, a file of the books
(`.jsonl`, the database, `vault.key`, `.gitignore`), git, GitHub, a pull
request, a repo doc (`docs/`, `.md`), or tells the agent to read the
books' files; no tool title or description, connect text or handbook
section names `wanderbooks.toml` (the input and output schemas name it by
design, for `books.settings`' `books_toml`) (`tool_text_lint`). A rule set by law that the books
don't know for a year names its official source (the statute or
publication, with its address) and says to tell the human.
Tool descriptions are at most 700 characters; eight longer ones are listed
in `tool_descriptions_fit_700_characters`, to be shortened in P5.
**Annotations.** Every tool has a `title` and a `readOnlyHint`; every tool
that changes anything also has a `destructiveHint`, true for these 28:
`books.post_entry`, `books.reverse_entry`, `books.import_settings`,
`books.set_setting`, `books.retire_convention`, `books.unlink_receipt`,
`books.unlink_attachment`, `books.withdraw_attachment`,
`books.correct_asset`, `books.dispose_asset`, `books.run_depreciation`,
`books.run_schedules`, `books.run_recurring`, `books.renumber_account`,
`books.assign_role`, `books.close_period`, `books.reconcile`,
`books.void_statement`, `books.void_reconciliation`, `books.set_w9`,
`books.set_tin` (both overwrite a vault record), `books.purge_tin`,
`books.create_invoice`, `books.create_bill`, `books.receive_payment`,
`books.pay_bill`, `books.run_payroll`, `books.remit_payroll_taxes`; and an
`idempotentHint` on the seven that a repeat with the same arguments leaves
the journal and the vault as they were: `books.verify`,
`books.run_depreciation`, `books.run_schedules`, `books.run_recurring`,
`books.set_party_roles`, `books.set_setting` and `books.import_settings` (a setter such as `books.update_party`,
`books.set_fx_rate` or `books.set_tin` journals a line, and `books.set_tin`
seals a new vault record, every time, so none carries it;
`idempotent_tools_change_nothing_when_repeated` calls each candidate twice
to check). Every tool's
`openWorldHint` is false: the books are a closed world, and no tool
reaches beyond them. `books.export_cpa_package` writes a file, so it is
not read-only. No tool carries `requiresUserInteraction` (owner decision
2026-10-16: no added prompts). `annotations_complete` pins all of this.
The read-only hint is true in behaviour: `spec_mcp` checks, on every call,
that a read-only tool leaves the journal, the contents of every file under
the data dir (the database by every row of every table; SQLite's -wal and
-shm files, which move pages and hold read marks on their own, aside),
the vault and the settings file as they were
(`read_only_tools_change_nothing`).
**Failing closed.** Tool bodies run on blocking threads, one at a time on
the store. If a request panics (an internal error), the journal may hold a
line the memory doesn't, so the server stops taking requests: every later
call, on every session sharing the store, is refused with "the books
server stopped taking requests after an internal error, to protect the
books: ask the human to restart the books server", never the panic's own
text. A restart re-verifies the journal
(`a_request_that_panics_stops_the_server`). So a panic an input can reach
would be a denial of service, and none can be: the dates a tool takes
are four-digit years and real days, its amounts at most a journal
line's, and a recurring run bounded; books an earlier version wrote past
those bounds still open (replay accepts what that version accepted), so
every figure the server derives from them (a draft's total, a schedule's
plan, aging, a party's totals, the asset register) is computed or
refused ("too large to compute exactly", or a date outside the calendar
the books keep), never a panic (rules.md B-28). `tests/hostile_args.rs`
drives every tool with generated hostile arguments and every resource
with generated URIs, checks after each call that the server still
serves, restarts it after them to check the books reopen, and drives
every tool over every book in ledger-store's `tests/fixtures/old-books`.
## 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.handbook { section? }`: the guide (see "Server instructions").
- `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: "...", vendor?,
party?, parties?, no_party_reason? }` → `{ entry_id, status: "draft" }`.
`party` tags the counterparty (see "Tools — parties"); given with
`vendor`, both must name the same vendor record, else nothing is
drafted. `parties` names several, each with a share (as
`books.set_entry_party`), in place of `party` and `vendor`.
- `books.add_line { entry_id, account: "1000" | <id>, side: "debit" | "credit",
amount: "123.45" }` → `{ ok: true }`. A refused line (unknown account or
class, bad amount) adds nothing.
- `books.post_entry { entry_id, confirmed }` → `{ status, entry_id, date,
description, total, lines (with resulting balances), receipts,
receipt_required, receipt_missing, split_detected, party_policy,
party_id?, party?, parties, parties_error?, no_party_reason?,
party_missing, party_suggestions }`. Without `confirmed: true`, `status`
is `"preview"` and nothing changes; with it, the receipt policy is
enforced and `status` is `"posted"`. `parties` lists every party the
entry names with its share resolved to the cent (`{ party_id, party,
share: "amount" | "percent" | "derived", amount?, percent?, resolved }`);
when the shares don't add up to what the entry moved, `parties_error`
says why and confirming fails with code `party_shares`.
- `books.reverse_entry { entry_id, date, description, confirmed }` → same
preview/confirm pattern as post.
- `books.get_entry { entry_id }` → full entry with lines, receipts, and
its `vendor`, `party_id`, and `party` (the party's label, when it names
exactly one) tags, `parties` / `parties_error` as in the `post_entry`
preview, and `no_party_reason` when it is marked as having no
counterparty. `total` (its debits) is null, with `total_error` saying
why, for a draft an earlier version journaled whose lines exact
arithmetic can't sum; a draft line on an account the chart doesn't have
(older books hold such drafts) shows an empty code and "(no account N)".
- `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?, financing_accounts?, investing_accounts? }` (each defaults to `[books]` in wanderbooks.toml; cash is required one way or the other)
→ 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: [...], stale_rules: [...] }`.
The human review surface: "what did the AI do with my books lately." The
digest is the answer to "trust, but verify." `stale_rules` lists legal
amounts wanderbooks may no longer know as of today (`{ name,
known_through, catalog, source, why }`): research the current value or
ask the human, then update it upstream (pull request or issue at
github.com/swaits/wanderbooks). `unreconciled_accounts` lists the cash
and card accounts due for reconciliation (`{ code, name,
reconciled_through?, due_through, next_step }`): the cash accounts
(`[books] cash_accounts`, else asset accounts named for cash: cash,
bank, checking, savings, money market), the card accounts (liabilities
named "card", before their first statement), and every other liability
with a recorded statement, that have posted activity through the end of
last month but no reconciliation (not voided) through it. The viewer's
Needs attention uses the same rule (`ledger_store::reconcilable`).
## 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,
tag?, serial? }` → `{ asset_id, tag }`. Accounts resolved by id or code.
Without `tag`, the next free `PREFIX-0001` (`[books] asset_tag_prefix`,
else the company name's initials without LLC/Inc; "FA" when none).
- `books.label_asset { asset, tag?, serial?, clear_serial? }` → `{ asset_id,
tag, serial }`: set or change the tag (unique ignoring case, never reused
by another asset even after a retag or disposal) or the manufacturer's
serial. `asset` is the id or current tag. Journaled as `asset.tagged`,
`asset.serial_set`.
- `books.asset_labels { assets?, skip? }` → `{ file_name, content_base64,
tags }`: an Avery 5160/8160 label sheet (PDF): company, tag, QR code of
the tag, description, serial. Default: every active tagged asset; `skip`
reuses a partly used sheet.
- `books.asset_schedule { asset_id | tag }`
→ `{ 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 | tag, date, proceeds, proceeds_account,
gain_loss_account, buyer?, 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. `buyer` (a
party) is the disposal entry's party; under `[books] parties =
"require"` a sale with proceeds without one is refused before anything
posts (`party_required`); a retirement with no proceeds and no buyer is
marked as having no counterparty.
- `books.export { report: "fixed_asset_register", format: json | csv,
as_of? }`: every asset registered by the date (tag, serial, cost,
depreciation by schedule, book value, disposal), totals, and the
general ledger's balances of the assets' cost and accumulated
depreciation accounts, with `unposted_depreciation` and
`unregistered_cost` (zero when register and books agree;
`ledger_core::fixed_asset_register`).
- `books.show { asset }` opens an asset in the viewer; `page: "assets"`
and `report: "fixed_asset_register"` open the register.
## 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 }],
plan_error }`. Prepaid needs an asset and an expense account; deferred
revenue a liability and a revenue account. `plan_error` is null, except
for a schedule an earlier version accepted whose months run past the
last date the books can compute: then it says why, `remaining` is null
and `months` empty, and `books.run_schedules` refuses until it is dealt
with.
- `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 | asset |
party | reconciliation | 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, an asset, a party (by id or name, resolved as in "Tools —
parties"), a reconciliation (by id: its account's page, with its
statements and reconciliations; viewer target `{show: "reconciliation",
id}`), a transactions search, or a page (`parties` among them). Exactly
one target; entries, accounts, attachments, assets, parties, and
reconciliations 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. The books keep whether a W-9
is on file and the TIN's last four; full TINs live only in the TIN vault
("Tools — the TIN vault").
- `books.list_vendors {}` → `{ vendors: [{ id, name, form_1099?,
tin_on_file, party_id }] }`.
- `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.set_entry_party` tags the vendor too when the party has a vendor
record, so tagging by party counts for 1099s the same way. On an entry
naming several parties the parties are `books.set_entry_party`'s:
tagging the vendor of a party already named keeps every share as it
is; tagging a vendor whose party isn't named, or clearing the tag while
its party is named, is refused (drop or add the party with `parties`
instead). An entry and its reversal always carry the same tags.
- `books.vendor_1099 { year, threshold?, include_tins?, save_csv_to? }` →
`{ year, threshold, vendors: [{ vendor_id, name, form_1099?, tin_on_file,
paid, reportable, party_id?, tin_last4?, tin?, tin_type?, tin_note? }],
missing_w9, notes, warning?, saved_csv? }`. For a year whose threshold
wanderbooks doesn't know (after 2026 until the indexed amount is added)
it refuses with what to do; pass `threshold` explicitly once the figure
is confirmed. On an entry naming several parties, `paid` counts only
the vendor's resolved share of the payment (rules.md B-19); an entry
whose shares don't resolve counts in full and `notes` names it.
`tin_last4` comes from the party's W-9 facts. With
`include_tins: true` (default false) each line carries `tin`, the full
TIN formatted as the IRS writes it (123-45-6789; 12-3456789 for an
EIN), and `tin_type`, read from the vault, or `tin_note` saying why not
(not in the vault, the vault locked, a record whose last four or hash
disagree with the books); `warning` then says the output holds full
TINs, for the CPA only. This is the only tool output that ever holds a
full TIN. `save_csv_to` also writes the worksheet as CSV (TINs only with
`include_tins`) to a new file outside the books dir, mode 0600.
## Tools — parties
The directory of everyone the company deals with (`ledger_core::parties`;
design in `docs/parties-and-attachments.md`): vendors, contractors,
landlords, customers, payout platforms, tax agencies, banks and card
issuers, members, employees. Vendor and customer *records* (bills,
invoices, aging, 1099 marks) stay where they are; each links to exactly one
party. `books.add_vendor` and `books.add_customer` link their record to the
party of the same name (ignoring case and surrounding space, not archived)
that has no such record yet, or make a new party.
**References.** A `party` argument is an id or a name: the name ignoring
case and surrounding space, among parties not archived (an archived party
goes by id). A number that is one party's id and another party's name is
refused, never guessed.
**Roles:** `vendor`, `contractor`, `customer`, `employee`, `member`,
`payout_platform`, `tax_agency`, `government_agency` (regulators and
registries that don't tax: a division of corporations, a licensing board),
`financial_institution`, `landlord`.
Vendor and customer follow the records and are never set by hand.
**Rules the engine enforces** (each refusal changes nothing, the journal
byte for byte): no party field holds a full TIN (a run of nine digits,
single spaces or hyphens allowed between them); a W-9's TIN is its last
four digits only; W-9 facts need a 1099 role (contractor or landlord), W-4
facts the employee role; names are unique among parties not archived;
texts are at most 500 characters, no control characters.
- `books.add_party { name, roles? }` → the party (below). Journaled as
`party.added`.
- `books.update_party { party, name?, display_name?, website?, address?,
notes?, archived? }` → the party. Give at least one field; `""` clears
`display_name`, `website`, `address`, or `notes`. Every field is checked
(in order, on a rehearsal) before any is written; each is journaled as
its own `party.updated`, in the order name, display_name, website,
address, notes, archived. Un-archiving is refused while another party
has the name.
- `books.set_party_roles { party, add?, remove? }` → the party. Adds apply
before removes (so a contractor's W-9 survives a swap to landlord); roles
it already has, or lacks, are skipped; each change is journaled as
`party.role_set`. Removing the last 1099 role with W-9 facts on file, or
employee with W-4 facts, is refused: clear the facts first.
- `books.set_w9 { party, received_on, entity_type, exempt_payee_code?,
fatca_code?, tin_last4, kept_at, tin?, tin_type?, w9_file_path? }` or
`{ party, clear: true }` → the party. Journaled as `party.w9_set`. A
party with a vendor record also gets the record's `tin_on_file` set to
match (journaled as `vendor.1099_set`), so `books.vendor_1099`'s
`missing_w9` follows. `tin`, `tin_type`, and `w9_file_path` put the full
TIN and the signed form in the TIN vault (below); with them `tin_last4`
comes from the TIN (a given one must agree) and `kept_at` defaults to
`"wanderbooks vault"`.
- `books.set_w4 { party, received_on, state, kept_at }` or `{ party, clear:
true }` → the party. Journaled as `party.w4_set`.
- `books.set_entry_party { entry_id, party?, parties?, no_party_reason? }`
→ the entry (as `books.get_entry`). `party` null or omitted clears the
tag. A party with a vendor record also tags the entry's vendor; one
without, or clearing, clears the vendor tag. Metadata only; posted
entries may be tagged. Tagging an entry that was reversed, or a
reversal, tags the other too (the whole reversal chain), so each
party's part of the pair still nets to zero. Journaled as
`entry.party_set`.
`no_party_reason` (with no party) marks an entry as having no
counterparty (`entry.no_party`).
- **Several parties:** `parties: [{ party, amount? | percent? }]`, in
place of `party`, names every counterparty with its share; `[]` clears.
Journaled as `entry.parties_set { entry_id, parties: [{ party_id, share
}] }`, `share` being `{"amount": "30.00"}`, `{"percent": "60"}`, or
`"derived"`. Each share, of what the entry moved (its `entry_flow` net;
for an entry moving no money, like property contributed, its total):
- `amount`: exactly that, positive, in cents; the amounts must sum to
what it moved.
- `percent`: that percent; the percents must sum to exactly 100. Each
part is rounded down to the cent and the leftover cents go to the
first party listed.
- neither (derived): a sole party gets all of it. Members named
together (parties with the member role named in `[[company.members]]`)
get what their own capital and distributions lines on the entry say,
when it has any (these must account for all it moved); else their
`[[company.members]]` shares, rescaled to the members named, rounded as
percents are. A derived share for a non-member among several is
refused.
Every party gives the same kind of share. Refused, journaling nothing: a
party named twice, an unknown party, mixed kinds, percents not summing
to 100, an amount finer than a cent, two parties with vendor records (a
1099 counts a payment toward one vendor; the one vendor party's record
is tagged and counts the whole payment), and, once the entry has
balanced lines, shares that don't resolve. A draft's shares are checked
against its lines again at `post_entry`. Under `[books] parties =
"require"`, any party (or the no-party mark) satisfies the check.
Reversals carry every share. There is no "joint" party: a joint member
transaction names both members and lets the shares derive.
- `books.parties { role?, include_archived?, year? }` → `{ year, parties:
[{ party_id, name, label, roles, vendor_id?, customer_id?, w9_on_file,
tin_last4?, w4_on_file, archived, paid, received }] }`, by id.
- `books.party { party, year? }` → `{ party, year, totals, entries,
invoices, bills, payroll }`: the facts; the calendar year's totals
(default this year); every entry it is on (drafts included, newest
first); its invoices and bills (`{ id, date, due_date, total, paid,
balance, status, entry_id }`); and the payroll lines naming it
(`{ run_id, date, entry_id, gross_pay, net_pay }`).
The party (every mutating party tool returns it): `{ party_id, name,
label, display_name?, roles, website?, address?, notes?, archived,
vendor_id?, customer_id?, w9?: { received_on, entity_type,
exempt_payee_code?, fatca_code?, tin_last4, kept_at, in_vault }, w4?: { received_on,
state, kept_at } }`. `label` is the display name, else the name; `roles`
include vendor and customer when it has those records.
**Totals** (`books.party` `totals`; `paid` and `received` in
`books.parties`), from the journal:
- *The party's entries:* tagged with the party; tagged with its vendor
record (bills and their payments); its customer record's invoices and
the payments received on them; and reversals of any of these. Only
posted entries dated in the year count.
- *Money accounts:* the `[books] cash_accounts` (every asset account but
receivables when none are set), and every liability account except the
payables and payroll withholding roles (`books.roles`). A liability
counts as how the company paid or was paid: a card, a member paying for
it, a loan.
- `paid` / `received`: each entry's money lines, credits minus debits
(`ledger_core::parties::entry_flow`), with a liability paid down
counting once, as paid to its creditor: by cash (a reimbursement to the
members, a card payment) or by another liability (a member paying the
card from their own funds, a loan paying it off); cash raised by a
liability is received from the lender. A positive net was paid to the
party, a negative one received from it; a reversal counts against its
root original's side (reversing the reversal counts on that side
again). A bill isn't paid until its payment is; a transfer between the
company's own cash accounts nets to zero. An entry naming several
parties counts this party's resolved share only (an entry whose shares
don't resolve counts for none). The year is the whole calendar year;
the viewer's party page and directory show these same numbers.
- `invoiced` / `billed`: its invoices' and bills' totals dated in the year.
`owed` / `receivable`: its open bills' and invoices' balances now (every
year).
- `amount_1099` (vendor parties only): what `books.vendor_1099` counts as
paid to its vendor record in the year (asset accounts only, so card
payments drop out); `form_1099` is the record's mark.
- `gross_pay` / `net_pay`: payroll lines naming it, in the year.
## Tools — the TIN vault
Full TINs (SSN, EIN, ITIN) and signed W-9 forms, kept so what the CPA
gets is complete (every member's TIN for their K-1, every payee's for
their 1099), never in the books (`ledger-vault`; design in
`docs/parties-and-attachments.md` "The TIN vault"; B-26). DECISION
(Stephen, 2026-10-15): the vault holds everyone's TIN, members included,
and the CPA package carries them.
- **Where:** `vault/` in the books dir (the parent of the data dir, beside
`wanderbooks.toml`; git-ignored), one file per record, each encrypted
(XChaCha20-Poly1305) and bound to its party. **Key:** the file named by
`[vault] key_file` in `wanderbooks.toml`, else
`~/.config/wanderbooks/vault.key` (`$XDG_CONFIG_HOME`), mode 0600,
created the first time a TIN or form is stored, never when reading. A
key file inside the books dir is refused, and so is storing into books
kept in git (a `.git` beside them) whose `.gitignore` doesn't list
`vault/`. Without the key the vault is
locked: the books open and verify; the worksheet says the TINs are
missing.
- **Never out:** no tool output, error, or log holds more than a TIN's
last four, except `books.vendor_1099 { include_tins: true }`; the CPA
package carries them only in its zip, written outside the books dir.
The tool arguments that take a TIN never echo it, even when refused.
- **TIN facts:** any party (any role) may have `tin` facts:
`{ tin_type: "ssn" | "ein" | "itin", last4, vault_record?, purged? }`,
journaled as `party.tin_set {id, facts|null}` and shown in every party
output as `tin: { tin_type, last4, in_vault, purged? }`. They never
disagree with the party's W-9 facts: both on file means the same last
four (the engine refuses otherwise).
- `books.set_tin { party, tin, tin_type }` → the party. Validates the TIN
as `books.set_w9` does, checks the facts on a copy of the ledger, writes
the TIN to the vault (the same key and git-ignore checks), and journals
`party.tin_set` with the record's hash. Any role. A party whose W-9
facts name another last four is refused (a payee's new TIN comes with
its W-9: `books.set_w9`); one whose W-9 facts agree gets their
`vault_record` updated too (`party.w9_set`).
- `books.set_w9 { ..., tin, tin_type, w9_file_path? }` (above): validates
the TIN against its type (nine digits, hyphens allowed; an ITIN starts
with 9 and has an IRS group in digits 4-5; an SSN or EIN doesn't start
with 9), checks the facts on a copy of the ledger, then writes the vault
and journals the facts with `vault_record`, the SHA-256 of the TIN
record (of the form's record when only a form is given). With a TIN it
also journals the party's TIN facts (`party.tin_set`, as
`books.set_tin`); a TIN with a new last four clears the old TIN facts
first (`party.tin_set` null), so the two never disagree. The form (PDF,
PNG, JPEG; 25 MB at most) goes to the vault only, never the attachment
store. `w9_file_path` is read exactly as `books.import_local_file` reads
a path (the import roots, the sealed places, no links followed out of
them), and its type is judged by the file the path really leads to.
Facts given later without a TIN keep the vault record when their
last four agree with the vault's TIN, and are refused when they don't
(pass the new TIN, or purge). Clearing the facts (`clear: true`) is
refused while the vault holds the party's TIN or form: purge first.
- `books.get_w9 { party, save_to }` → `{ party_id, path, file_name,
size_bytes, note }`. Writes the party's form from the vault to `save_to`:
a new file (an existing one is refused), in a folder that exists,
outside the books dir and outside the import roots, mode 0600. Returns
the path, never the contents. Journals nothing. The same holds for
`books.vendor_1099`'s `save_csv_to` with `include_tins` and
`books.export_cpa_package`'s `save_to` with TINs: a file with full TINs
never lands where it could be filed back in. Nor does one go in from
elsewhere: the server keeps, beside the vault, the SHA-256 of every file
it read or wrote with full TINs (the W-9 `books.set_w9` reads, recorded
once the call has passed every check, just before the vault keeps it,
so a refused call marks no file; each of these outputs; each file inside a CPA package
that holds a TIN), shared by every session and kept across restarts,
and every filing tool (`books.import_local_file`, `books.attach_receipt`,
`books.file_document`) refuses those exact files and any text file
(CSV, TSV, text, JSON, IIF, XML, HTML, Markdown, by type, name or UTF-8
or UTF-16 decoding, UTF-16 with a byte-order mark or NUL-interleaved
without one) holding a full TIN, storing nothing. A text file
holds one when it has a TIN the vault holds, anywhere, as nine digits,
3-2-4 joined by hyphens, spaces or dots, or 2-7 joined by a hyphen or a
space (compared on the server; a vault that can't be opened leaves the
next test alone), or a stand-alone number printed as an SSN or EIN is
(123-45-6789, 12-3456789; no digit, and no hyphen or dot followed by a
digit, beside it). Bank exports pass: routing and account numbers,
long references and dates next to amounts are not TINs (rules.md B-26).
No probing: a text with more than two TIN-shaped numbers ending in the
last four of a TIN the books know is refused before the vault is
opened, in the same words whether or not one is that TIN, so the vault
is compared against at most two candidates a filing (rules.md B-26).
An altered copy of a binary file (a W-9 PDF re-saved or re-scanned),
and a TIN the vault doesn't hold written another way, are not
detected: P2 and P7 take the path tools and full TINs out of the
agent's reach.
- `books.purge_tin { party, reason, confirmed? }` → `{ status: "preview" |
"purged", party_id, name, tin_in_vault, w9_file_in_vault, tin_last4?,
journaled, note }`. Without `confirmed`, a preview that changes nothing.
Confirmed, deletes the party's vault records (needs no key) and, when the
party has W-9 facts, journals `party.w9_set` with `vault_record` cleared,
the last four kept, and `kept_at` saying when and why it was purged;
when it has TIN facts, `party.tin_set` likewise, with `purged` saying
when and why. Refused when the reason is blank or there is nothing to
purge.
## Tools — attachments
A stored file (a receipt or a document) links to any number of subjects;
a subject is `{ kind, id? }`: `entry` (id), `account` (code or id),
`asset` (tag or id), `party` (id or name), `invoice`, `bill`, `period`,
`payroll_run`, `schedule`, `reconciliation` (ids), or `company` (no id).
Every subject is checked to exist. In outputs a subject is `{ kind, id?,
label }` (`id` absent for the company; for an account, its id, with the
code in `label`). A file linked to an entry is one of the entry's receipts:
the receipt policy counts it.
- `books.link_attachment { attachment_id, subject }` → `{ attachment_id,
links }`. Journaled as `attachment.linked`. Refused for an unknown or
withdrawn attachment, a subject that doesn't exist, or one it is linked
to already (or filed on).
- `books.unlink_attachment { attachment_id, subject, reason }` → `{
attachment_id, links }`. Journaled as `attachment.unlinked` with the
reason; the file stays filed. Refused when the reason is blank, it isn't
linked there, it is filed on that entry (`books.unlink_receipt`), it is
a posted entry's last receipt under the receipt policy
(`receipt_required`), or it is the statement of a reconciliation not
voided.
- `books.attachments { subject }` → `{ subject, attachments: [...] }`: the
files on a subject (an entry's: filed on it and linked to it), not
withdrawn, each as in `books.list_receipts`.
- `link_to: [subject]` on `books.attach_receipt` and `books.file_document`
links the new file in the same call, each link its own
`attachment.linked`. All or nothing: every subject is checked (exists,
named once, not the entry it is filed on) before anything is filed.
## Tools — receipts & documents
- `books.attach_receipt { entry_id?, file_name, mime_type, content_base64,
description?, link_to? }` → `{ attachment_id, sha256, deduplicated, links
}`. `entry_id` is optional: a receipt can be filed before its entry
exists. `link_to` as in "Tools — attachments".
- `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; one already linked to that entry
(`books.link_attachment`) is refused, as filing it there twice.
- `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` and `links` (every
subject it is linked to, its filing entry first). Withdrawn attachments
are omitted unless `include_withdrawn` is true. `entry_id` lists the
files filed on the entry and linked to it.
- `books.get_receipt { attachment_id }` → `{ metadata, description?,
links, content_base64 }`.
- `books.file_document { category: "formation" | "legal" | "tax" |
"accounting" | "statement" | "contract" | "photo" | "warranty" |
"import_source" | "other", file_name, mime_type, content_base64,
description?, link_to? }` → `{ attachment_id, sha256, deduplicated, links
}`. The Drive-folder replacement (today's 01 Formation / 02 Legal / 03
Tax / 04 Accounting). Never a W-9: it shows the full TIN (`books.set_w9
w9_file_path`).
## 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` preview includes the receipt checklist
(`receipts: [...]`, `receipt_required: bool`, `receipt_missing: bool`,
`split_detected: [...]`), so the human sees it before confirming. A
`reverse_entry` preview carries none: a reversal needs no receipt (the
original carries the evidence).
- **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?, investing_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.renumber_account { account, code }` → `{ id, previous_code,
code, config_mentions }`: give an account a new code. Only the code
changes (entries name accounts by id), so balances and reports don't
move. Refuses a code in use, or an unassigned control role's default
code for an account of the wrong type. `config_mentions` lists the
wanderbooks.toml settings still naming the old code (edit them; the
server reloads the file). Journaled as `account.renumbered`.
- `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?, date_order?, source_attachment_id? }` → creates one draft per
transaction (QBO upload layout). `rules` maps description substrings to
account codes. `source_attachment_id` (the export as filed, category
`import_source`) is checked before any draft and linked to the bank
account (`source_linked`; false when it was already), never to the
drafts: a bank export is not a receipt.
- `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", ... }`
→ files a file from the server's own disk, read only from the **import
roots**: each `--import-root DIR` given to `ledger-mcp` (repeatable), or
by default the downloads folder only (`$XDG_DOWNLOAD_DIR`, else
`~/Downloads`). No root may be `/`, the home folder or a folder holding
it, a folder holding the books dir, the data dir (where a symlinked one
really is), the vault or a vault key, or a folder inside the books dir,
the data dir or the vault (every file there would be refused): a named
root like that stops
the server at startup, saying why; a default one is dropped. The default
is used only when it is a real folder that isn't the home folder (an
`XDG_DOWNLOAD_DIR` of `$HOME/` falls back to `~/Downloads`, and to no
root when that doesn't exist; an import then says the server has no
import folder). The path must be absolute, with no `.` or `..` name,
and where it leads (every link followed) a regular file strictly inside
a root, with one hard link. Refusals never name a path and never probe:
a path that is missing, a dangling link, outside the roots, or with a
`.` or `..` name (refused before anything is looked up: `a/b/..`
resolves only when `b` is a folder) gets one refusal, "no
such file in the server's import folders (by default your downloads
folder): save it there first". Inside a root, the books' sealed places
(the data dir, the vault, the key file in force and the default one,
where each leads, `~/.config/wanderbooks`, and the key files' folders
unless that folder is the home folder, a root, or holds one) are refused
as "belongs to the books or the TIN vault"; anything else in the books
dir is refused with "save a copy of it in the server's import folders
first". The file is opened by a walk from `/`, one name at a time, each
folder with `openat(O_DIRECTORY | O_NOFOLLOW)` and the file with
`O_NOFOLLOW | O_NONBLOCK`, so a folder on the path swapped for a link
after the check fails the open and a pipe can't hang the server; no step
may land on a protected place by device and inode (one renamed into a
root), and the file opened must be the checked one (device, inode, one
link). It is filed under the name and type of the file the path leads
to. Files holding full TINs are refused as above
(`ledger-mcp/src/local_files.rs`, `tin_files.rs`). Deleted in P2
(uploads replace it).
## Resources (read-only)
Hand-rolled on `ServerHandler` (rmcp 3.x has no resource macros):
`list_resources` advertises, `read_resource` renders.
- `books://start`, `books://settings`, `books://conventions`
- `books://chart`
- `books://reports/trial-balance`, `books://reports/balance-sheet`,
`books://reports/profit-and-loss`
- `books://digest?since=2026-10-01`; bare (or with an empty `since=`),
this month so far
- `books://handbook` (the index) and `books://handbook/{section}` (one per
section, Markdown)
- `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 strictly 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.
6. **Keep the party directory current.** Every counterparty gets a party;
every entry is tagged with its party; contractors and landlords get W-9
facts before they are paid, employees W-4 facts before their first
payroll, and every payroll line names its employee party. Never a full
TIN or SSN: the engine refuses nine-digit numbers.
## 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.record_statement { attachment_id, account, period_start,
period_end, opening_balance, closing_balance }` → the statement `{
attachment_id, file_name, account_code, account_name, period_start,
period_end, opening_balance, closing_balance, reconciliation_id? }`.
Records what a filed statement says (balances as printed, in the
account's normal direction, cents at most) and links it to the account.
Journaled as `statement.recorded` then `attachment.linked`. Refused for
an unknown or withdrawn attachment, one already recording a statement
(not voided), an account that isn't an asset or liability, or a period
that runs backwards.
- `books.statements { account? }` → `{ statements }`, by statement date:
those not voided whose file isn't withdrawn (withdrawing a statement's
file retires it).
- `books.void_statement { attachment_id, reason }` → the statement as it
was recorded. For a statement recorded wrong: journaled as
`statement.voided`; it is no longer listed, backs no reconciliation, and
the same attachment can record it again. Refused while a reconciliation
not voided rests on it.
- `books.reconcile { statement_attachment? | account, statement_date,
statement_balance, confirmed? }` → `{ status: "preview" | "reconciled",
account_code, statement_date, statement_attachment?, book_balance,
cleared_balance, statement_balance, difference, uncleared_lines,
cleared_lines, problems, reconciliation? }`, each line `{ entry_id,
line_index, date, description, side, amount }`. `difference` is cleared
− statement; zero means reconciled. With `statement_attachment` the
account, date, and balance are the recorded statement's (any given must
agree). Without `confirmed: true` it is a preview that records nothing;
`problems` lists why a confirmation would be refused. Confirmed, it
needs a recorded statement (its file not withdrawn: refused before
anything is journaled), a difference of exactly zero, and a date after
the account's last reconciliation not voided; it then journals
`reconciliation.completed` (the cleared lines, the statement) and links
the statement to it, returning `reconciliation`.
- `books.reconciliations { account? }` → `{ reconciliations: [{
reconciliation_id, account_code, account_name, statement_date,
statement_balance, statement_attachment, cleared: [{ entry_id,
line_index }], voided, voided_reason? }] }`, voided ones included.
- `books.void_reconciliation { reconciliation_id, reason }` → the
reconciliation, voided. Journaled as `reconciliation.voided`; the
account can be reconciled through that date again.
- `books.mark_cleared` refuses to un-clear a line a reconciliation not
voided recorded as cleared: void the reconciliation first. Clearing a
line dated on or before a reconciliation (an outstanding check that
clears on a later statement) is allowed.
## Tools — A/R and A/P
- `books.add_customer { name }` → `{ id, party_id }`.
- `books.add_vendor { name }` → `{ id, party_id }`. Both link the record to
a party ("Tools — parties").
- `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?,
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.
`employee` names the employee's party (id or name; it must have the
employee role, else nothing is written); new runs should name it, and
`employee_name` then defaults to the party's name. A line needs one or
the other. When every line with net pay names its party, the entry
names those parties, each with its net pay, so each employee's
`books.party` counts it; under `[books] parties = "require"` a line
with net pay and no party is refused before anything posts
(`party_required`).
- `books.remit_payroll_taxes { date, cash_account, agency? }` → `{
entry_id, total }`. Clears every payroll payable to cash in one entry,
naming `agency` (the tax agency's party) on it; required under
`[books] parties = "require"` (`party_required`, nothing posted).
- `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, class? }` → per-class revenue,
expenses, net income, plus an unclassified row (only that class's row
when `class` is given; an unknown or ambiguous class is refused). Reversals carry their
class so divisional P&L nets correctly.
## Tools — CPA handoff
- `books.export_cpa_package { as_of?, cash_accounts?, financing_accounts?,
investing_accounts?, include_receipts?, include_tins?, save_to? }` →
`{ file_name, content_base64?, saved_to?, tins_included, tin_gaps, note }`.
**Receipts** (`include_receipts`, default true): `receipts/` holds every
current file behind each posted entry of the fiscal year to date, filed
on it or linked to it (`books.link_attachment`; a linked file counts as
the entry's receipt), one copy per entry, each with a row in
`receipts/index.csv`; `documents/<category>/` holds the files behind no
entry, receipts excepted.
**TINs** (`include_tins`, default true; DECISION, Stephen, 2026-10-15):
the K-1 worksheet and the 1099 worksheet carry every member's and
payee's full TIN from the vault, so the zip is written to `save_to` (a
new `.zip` path, or an existing folder it goes in as
`cpa-package-<as_of>.zip`; outside the books dir, `exports/` included;
mode 0600) and the output is its path, never its bytes; without
`save_to` it is refused. A locked vault or a missing TIN never fails the
package: the row says why ("TIN not in the vault", "the TIN vault is
locked", a record that disagrees with the books), the README lists it,
and `tin_gaps` names each member and each reportable payee without one.
`include_tins: false`: last fours only, returned as `content_base64`
unless `save_to` is given. **K-1 worksheet** (`k1-members.csv`, with
`[[company.members]]`): one row per member, in order: `member,
party_id, share, capital_account, tin, tin_type, tin_note` (without
TINs: `tin_last4, tin_type`), then `beginning_capital,
contributions_cash, contributions_property, net_income, distributions,
other, ending_capital` for the fiscal year to date: the statement of
members' equity's figures (`ledger_core::k1`), contributions split into
property (what an entry crediting a member's capital debits to asset
accounts other than cash and receivables: equipment, software, or a
prepaid service contract the members owned and handed over straight to
capital, e.g. AppleCare+ contributed with a laptop) and cash (the rest:
deposits, and what the members paid for the company, including a
service they paid a vendor ahead for, booked through Due to
Shareholders and then converted to capital; DECISION, Stephen,
2026-10-15). Property in an entry crediting several members is shared
in proportion to their credits. An entry and its reversal both in the
year cancel: neither is a contribution or a distribution. A member's
party is the party with the member's name (not a display name) and the
member role, as the viewer's capital statement finds it; with none, the
member's TIN is a gap.
**1099 worksheet** with TINs adds `party_id, tin_last4, tin, tin_type,
tin_note`. 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.