swaitsandClaude Fable 5.1
1fbc1383cb
bookspec/spec holds the first edition: the model and the five laws (00-model.md) and one file per area, each B-rule a section with its status, a MUST/MAY statement, sources pinned either to a vendored source with a verbatim quotation or to an exact external paragraph, its symbolic form, its examples and its applicability. B-39, B-40, B-43 and B-45 are reserved sections (allocated, not yet stated in rules.md); B-44 is stated in rules.md and now carries its bookspec id and CONVENTION status. Eight new examples show the laws that had none, each figure worked by hand: an unbalanced entry is refused (Pacioli ch. 36, Pub. 583), a negative or zero line is refused, a fraction of a cent is refused (ISO 4217), a child account takes its parent's type, the trial balance and the accounting equation on one small book (cash 6550.25 = loan 2000 + capital 5000 + (sales 750.50 - rent 1200.25)), a reversal leaves the original standing and a second reversal is refused, a close sweeps revenue and expenses into Retained Earnings (3999) and the closed quarter takes no late entry, and cents add exactly. The refusal vocabulary gains unbalanced, negative_amount, zero_amount, too_few_lines, finer_than_minor_unit, parent_type_mismatch, already_reversed and period_closed; a refused entry may carry a non-positive amount. The checker's spec.rs fails the build on a rule without its section, a statement without MUST/SHOULD/MAY, a pin that is not verbatim in its vendored source, examples that differ from the catalogue, or more than 60 pages. Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01HS8WZziDnyxunC23MUxrLp
69 lines
1.8 KiB
TOML
69 lines
1.8 KiB
TOML
id = "entry-cents-add-exactly"
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title = "Amounts are kept exactly: ten cents and twenty cents make thirty"
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rule = "The books MUST keep every amount exactly and add exactly, so that no sum of cents differs from its true total by any amount, however small; rounding MUST NOT occur inside the books."
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status = "AUTHORITY"
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sources = [
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"IRS Form 1065 instructions: \"include cents when adding the amounts and round off only the total\" (docs/spec/sources/irs-partnerships.md)",
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"Pacioli, Summa (1494), ch. 36: the credits equal the debits, which no float sum guarantees (docs/spec/sources/pacioli-1494.md)",
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]
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tags = ["accrual", "book", "us", "entry", "exact"]
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[setup]
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currency = "USD"
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fiscal_year_start = "01-01"
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basis = "accrual"
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rounding = "half-even"
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[[setup.accounts]]
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code = "1000"
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name = "Cash"
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type = "asset"
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[[setup.accounts]]
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code = "2000"
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name = "Loan"
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type = "liability"
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[[setup.accounts]]
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code = "3000"
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name = "Capital"
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type = "equity"
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[[setup.accounts]]
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code = "4000"
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name = "Sales"
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type = "revenue"
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tax_category = "gross_receipts"
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[[setup.accounts]]
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code = "6000"
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name = "Rent"
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type = "expense"
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tax_category = "rent_property"
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# In binary floating point 0.1 + 0.2 is 0.30000000000000004. Two debits of
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# 0.10 and 0.20 against one credit of 0.30 balance exactly.
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[[events]]
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date = "2026-01-05"
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description = "Three small sales"
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lines = [
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{ account = "1000", side = "debit", amount = "0.10" },
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{ account = "1000", side = "debit", amount = "0.20" },
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{ account = "4000", side = "credit", amount = "0.30" },
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]
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[[events]]
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date = "2026-01-06"
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description = "A sale of a trillion and a cent"
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lines = [
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{ account = "1000", side = "debit", amount = "1000000000000.01" },
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{ account = "4000", side = "credit", amount = "1000000000000.01" },
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]
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[[expect]]
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query = "balances"
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as_of = "2026-12-31"
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[expect.values]
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"1000" = "1000000000000.31"
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"4000" = "1000000000000.31"
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