swaitsandClaude Opus 5.5
d64e0e9cdf
check / check (push) Canceled after 0s
The tax-basis K-1 shared each entry's built-in gain, property without a basis, prepaid at book and property distributed among the members entry by entry, every tied odd cent to the first member: three equal odd-cent properties contributed 50/50 left the members three cents apart. Apply D-38's rule (the closes' cumulative largest remainder, through kernel::apportion_cumulative): tax_capital::RunningSplit keeps each member's exact running share, rounds the running shares afresh to the cent and hands out the change, so no member's running share is ever a cent from exact and tied cents alternate. A negative running whole is rounded as its magnitude, a zero one by the sign of the whole just split, so a run of losses mirrors its gains part for part. Exact running shares are taken to ten places before rounding: a sum of Decimal thirds can sit a hair under its cent (the law found 399.93 as 399.9299...). tax_capital::entry_parts runs the splits over every posted entry from the books' first, in date order, whatever span is asked for, with one count per set of members with a part in the entry: a member never takes a cent of an entry they had no part in (Item L's capital contributed is the basis of the property that member contributed), and the count never restarts, since its weights are each entry's own amounts, not shares. An entry's reversal takes its original's split back out of the count (RunningSplit::unsplit), so an entry's cents are the same in every span and next year's beginning is this year's ending. The K-1's per-entry lines come from k1::entry_lines, which k1_detail now uses too. The book property each member contributed in an entry stays split entry by entry (each member's property must stay within their own credit); B-36 says so. Tests: tied_odd_cents_of_property_basis_run_cumulatively (fails on the per-entry split: 665.86 / 665.83); a_member_outside_an_entry_never_ takes_its_cents (three members; fails with one count for all members), an_entrys_odd_cent_is_the_same_in_every_span (a reversal across the span's start; fails with the count carried span by span or the reversal not taken out), the_split_runs_in_date_order (fails in posting order); the law a_running_split_never_drifts_a_cent (5,000 cases: the largest-remainder rounding of exact integer shares, ties to the first, and the negated run mirrored; fails with ties to the later member or a zero running whole rounded as a gain); unit tests for one split, alternating ties, a member outside a split, the mirror at zero, unsplit and the thirds case; bookspec example partnership-k1-tax-basis-odd-cents. rules.md B-36, the handbook (tracing figures), STATUS, testing.md and verification.md updated. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
wanderbooks
Canonical double-entry bookkeeping, rebuilt from scratch. The engine is verified against oracles, parity is tracked automatically, and the primary interface is AI-first: you talk to an agent, the agent drives the books through MCP. Self-hosted, no rent.
What it is
ledger-core— the semantics engine. Exact decimal money, five account types, balanced journal entries, immutable posted log with reversing entries, trial balance, P&L, balance sheet, the statement of cash flows (direct method, with the reconciliation and noncash schedules), fixed-asset register with straight-line depreciation.ledger-store— durable storage. The source of truth is an append-only, hash-chained JSONL journal; SQLite is a disposable projection rebuilt from it; receipts live in a content-addressed blob store. Drafts are durable, corrupt projections self-heal.ledger-mcp— the AI-first interface. 64 MCP tools over stdio or Streamable HTTP: draft → preview → post workflow, server-side receipt policy (>$25), anti-splitting detection, asset management, digest for human review, plus read-only resources for dashboards.ledger-import— QuickBooks interop. Import bank/credit-card CSVs and chart-of-accounts CSVs; export IIF journal entries (for QuickBooks Desktop) and XLSX reports.ledger-config— the company settings in a books dir'swanderbooks.toml.ledger-gui— the viewer: a read-only, live window on the books for owners and their accountant (egui). Answers first (cash, runway, profit, what needs attention), then every number drills down to its lines, its entry, the rendered receipt, and the journal history. Follows the journal live: a change the agent makes appears in milliseconds.--demoopens a realistic demo company.
Verification
This is the storytold way applied to accounting: agents verify against oracles, never ship what they haven't demonstrated.
- 190+ workspace tests: invariant tests encoding accounting law, golden-file report snapshots, property tests (proptest), end-to-end MCP stdio tests.
- Formal proofs of the accounting laws (
just prove,docs/verification.md). Kani model-checks the engine's arithmetic kernel exhaustively within bounds. Lean 4 proves that, after any sequence of commands, the trial balance balances, the accounting equation holds, posted entries are forever, closed periods stay frozen, and a close moves exactly the net income to equity. The first pass found three engine bugs that every test, fuzzer, and mutant had missed: negative amounts accepted, and two crashes on oversized amounts. It also caught a soundness bug in the model checker itself. - Mutation testing via cargo-mutants; fuzzing via cargo-fuzz (11.5M+ executions, zero crashes).
- GnuCash is a behavioral cross-check, never the authority and never a code source (clean room, MIT OR Apache-2.0). Accounting principles, proved, are the spec. Where any other program disagrees, we work out from principles who is right.
Status
Parity is 12 of 12 against the spreadsheet workflow it replaces
(docs/capability-parity.md). The parallel-run plan
(docs/parallel-run.md) is written; the Google Sheet stays the system of
record until a clean month and explicit cutover approval.
See plan/STATUS.md for where things stand and
plan/roadmap.md for where it's going.
Quickstart
cargo test # whole suite
cargo run -p ledger-mcp -- --data-dir /tmp/books # MCP server over stdio
cargo run -p ledger-gui -- --demo # the viewer, on a demo company
New books, one command (installs Rust and wanderbooks if needed, makes the
books' private folder, starts books called acme and lets Claude Code reach
them; nothing needs sudo):
curl -fsSL https://wanderbooks.ai/install.sh | sh -s -- acme
Already installed, three commands: wanderbooks setup, wanderbooks books create acme, wanderbooks connect claude --book acme (or connect codex).
Then talk to the agent; wanderbooks gui acme shows the books, and its
Books menu backs them up, restores, starts new books and closes them.
Developing
Every tool the recipes use (Rust, just, Kani, Lean, cargo-mutants,
cargo-fuzz, Node for deploys) is pinned in mise.toml:
mise install
just # lists the recipes: check, build, prove, demo, ...
Layout
crates/ledger-core/ # engine: money, accounts, journal, ledger, reports
crates/ledger-store/ # journal + SQLite projection + blob store
crates/ledger-mcp/ # MCP server: 119 tools, resources, handbook, receipt policy
crates/ledger-import/ # QBO CSV import, IIF/XLSX export
crates/ledger-config/ # wanderbooks.toml company settings
crates/ledger-cli/ # `wanderbooks`: the one executable (every mode)
crates/ledger-host/ # the host, the agents' bridge, the owner's commands
crates/ledger-package/ # The CPA package and the 1099 worksheet (server and viewer)
crates/ledger-gui/ # the viewer: read-only, live (egui)
docs/ # requirements, architecture, oracle, parity, glossary
plan/ # STATUS.md, roadmap.md
AGENTS.md # operating manual for agents working here
License
MIT OR Apache-2.0. See LICENSE-MIT and LICENSE-APACHE.