wanderbooks/docs/parity.md

Parity catalog

Every semantic feature we intend to clone, with its status. Updated in the same commit as the feature. The floor never decreases: the count of done items is monotonic across commits.

Statuses: done = implemented + invariant-tested + golden-covered. partial = implemented but missing tests or goldens. todo = not started. No other statuses.

Floor: 21 done (2026-10-28; it was 10 on 2026-10-10, when the fixed-asset register was added, and the sections below record each rise).

Area	GnuCash counterpart (a cross-check, not the spec)	Status	Notes
Chart of accounts (5 types, codes, hierarchy)	Accounts tab	done	account.rs; placeholder support in
Double-entry validation (balanced, ≥2 lines)	Journal validation	done	journal.rs::validate
Exact decimal money, no floats	— (we go further)	done	money.rs; Currency ISO codes
Posted-entry immutability	Read-only posted txns	done	reversal via reverse_entry
Trial balance	Reports → Trial Balance	done	golden-covered
Balance sheet (A = L + E)	Reports → Balance Sheet	done	current earnings folded in pre-close; golden-covered
Profit & loss	Reports → Income Statement	done	golden-covered
P&L for a date range, line per account (closing entries excluded)	Reports → Income Statement (custom dates)	partial	hand-verified fixture + property tests; no golden file yet
Balance sheet as of a date, line per account	Reports → Balance Sheet (as of)	partial	hand-verified fixture + property tests; no golden file yet
General ledger by account (running balance, split)	Reports → General Ledger	partial	hand-verified fixture, ties to trial balance; no golden file yet
Trial balance as of a date	Reports → Trial Balance (as of)	partial	hand-verified fixture; no golden file yet
Statement of changes in members' equity	Reports → Statement of Changes in Equity	partial	hand-verified two-member fixture incl. rounding and a close; no golden file yet
Tax line mapping + tax summary	Accounts → Tax line mapping; Tax reports	partial	hand-verified fixture (50% meals, nondeductible, contra income); no golden file yet
Reversing entries	Reverse transaction	done	linked via reversal_of
Canonical report snapshots (JSON)	— (our oracle format)	done	reports::snapshot
Fixed-asset register + straight-line depreciation	Fixed Asset register	done	assets.rs; golden-covered schedule; idempotent runs; disposal with gain/loss; posted (the books') vs scheduled, in-service vs acquired dates, the §723, depreciable and §704(c) figures (P3)
Cash flow statement (direct, with the reconciliation schedule and noncash disclosures)	Reports → Cash Flow	done	R-FUTURE-3; rules.md B-14 (P3 defect 1)
Foreign-currency lines (base + foreign stored)	Multi-currency accts	done	R-FUTURE-1
Period close (closing entry to Retained Earnings)	Close books	done	R-FUTURE-2
Bank reconciliation (cleared flags + report)	Reconcile	done	—
QuickBooks CSV import (bank txns, chart of accounts)	Banking → Upload	done	R-FUTURE-4
QuickBooks IIF + XLSX export	Export / reports	done	R-FUTURE-4
A/R invoices + payments + aging	Business → Invoices	done	R-FUTURE-5; since P4b S1 (D-45) a document's paid, outstanding and status are read from its tagged ledger lines, hand lines on the receivables account are refused, books.void_document and books.control_check tie the subledger to the control account (rules.md B-38); S2 books.documents/books.document and the viewer pages; S3 the invoice PDF; S4.1-S4.3 terms, numbers, line accounts, the issued PDF filed at issue (behind documents_v2, the owner's next upgrade); numbers, terms, line accounts, the party snapshots and the issued PDF filed with the invoice, through books.create_invoice's preview and confirm (P4b S4.4); S4.5 the issued PDF carries the number, terms, PO, quantity and price, the bill-to's contact block and ship-to, the ways to pay with QR codes, the memo and the footer, and the viewer shows the number, terms, bill-to and PO and saves the issued copy
A/P bills + payments + aging	Business → Bills	done	R-FUTURE-5; the same S1 derivation and control guard on the payables account; S4.1-S4.3 the vendor's invoice number, terms, every line on its own account (behind documents_v2); the vendor's own invoice number (a duplicate refused), terms, line accounts and the vendor's invoice filed as the bill's evidence, through books.create_bill's preview and confirm (P4b S4.4); S4.5 the viewer shows the vendor's number, the day received, terms and memo, and the handbook's procedure (numbers, terms, line accounts)
Payroll runs (accounting only, no tax tables) + tax remittance	Payroll	done	—
Tracking classes (divisional P&L)	Class tracking	done	invoice and bill lines take a class too (projects, rules.md B-37 item 8; QBO/Xero class or tracking per line)
CPA handoff package (TB + GL xlsx, P&L + BS pdf, zip)	Reports → export	done	—
Budgets	Budgets	todo	R-FUTURE-6 (declined as bloat)
Scheduled transactions (recurring entries → drafts)	Scheduled txns / Recurring transactions	partial	hand-verified fixture incl. month-end dates; drafts only, by design
Payout gross-up (deposit → revenue, fees, adjustments)	Bank deposit with fee lines; Xero/QBO Stripe & Shopify integrations	partial	hand-verified fixture incl. classes and a negative payout; no statement parsers yet
1099 vendor tracking + year-end worksheet	Vendors → Track payments for 1099; 1099 report	partial	hand-verified fixture (bill payments, card exclusion, reversal, year boundary); no golden file yet
Prepaid expense + deferred revenue amortization	Amortization schedules (Xero/QBO add-ons)	partial	hand-verified fixture, to the cent; no golden file yet
Automated cross-implementation diff harness (GnuCash first)	— (just oracle)	partial	live: tests/oracle_gnucash.rs runs 200 random books through GnuCash 5.10 in a pinned container, 15,800 exact comparisons, weekly in CI (docs/oracle.md Layer 5); open: fixture books diffed as snapshot() output, and the machine-readable catalog with CI enforcing this floor
Invoice sent tracking (who, how, to whom, when, original or reminder, the channel's reference)	Business → Invoices (Xero's "Sent"; QBO's email)	done	P4b S5; records, never sends (A-4); a send changes no figure; invoice.sent under documents_v2 (D-52)
Multi-document settlements with early-payment discounts (gross method)	Business → Invoices/Bills; Receive payment	done	P4b S6: one entry, one party, one application per document (kernel::settle, B-42); a discount beyond the terms needs a reason; a bill with an asset line is refused (D-49); the bill and its payment tested, replay equal to live
A processor's fee on a payment received (gross presentation)	Xero/QBO Stripe & Shopify deposits	done	P4b S6: Dr the deposit the net, Dr processing fees the fee, Cr A/R the gross (A-4); a_fee_posts_gross_to_receivables_and_net_to_the_bank
Bills due, aging detail and tie-out, aging exports	Business → Bills; Reports → A/R and A/P Aging	done	P4b S6: books.bills_due, detail, control, ar_aging.csv/ap_aging.csv in books.export and the CPA package, each with its TOTAL tie-out (the_aging_csvs_tie_to_the_control_check)

Workflow/UI parity (QuickBooks/Xero reference) gets its own catalog when the egui phase starts; semantics come first.

P0 guard rails (2026-10-16)

P0 (plan/served.md) changed no feature in the catalog above, so no status moved and the floor stands. It hardened what exists: an older version refuses books from a newer one as newer, not corrupt (rules.md B-27); the MCP server fails closed after an internal error, and no input reaches one (dates are four-digit years, amounts at most a line's, B-28); local files were read only from the import roots, never the books, the vault or its key (P2 slice 5 removed local paths: files now come in only as uploads, D-46); no file with a full TIN is filed into the books (B-26); the agent is told the rules in force in a short connect text and a handbook, and no agent text points at the books' files, git or the repo.

P4b: receivables and payables, first class (D-45; 2026-10-23 to 2026-10-27)

The two A/R and A/P rows above were done before P4b and stay done; what moved is their notes, so the floor stands at 21. S1 changed what the figures are (derived from tagged standing lines, so a reversed payment no longer counts and a void is exact; proven by Lean control_agrees and Kani bounds_kept_is_the_definition_on_books_in_bounds), S2 and S3 added the read tools, the viewer pages and the PDF, and S4.1 to S4.3 added terms, numbers, line accounts, the parties' snapshots and the issued copy, journaled only when set so an old-shape document is byte for byte the same. The rest of P4b (S4.4 and S4.5, S5 sent tracking, S6 paying on terms, S7 bad debts) is built on paused branches or open as plan/served.md 8.0.1 says; each adds a note to these rows when it lands. No golden moved.

U0b: one attention engine (D-53, 2026-10-26)

No semantic feature changed, so no status moved and the floor stands (10 done). Needs attention used to be computed by the viewer alone; it now lives in ledger-package::attention, over PackageBooks, and both the viewer and books.start read it (the same items, the same prompts), so the list the human sees and the next steps the agent gets cannot drift. The parity test the_viewer_and_books_start_see_the_same_attention compares them item for item on the demo books and on a book written entry by entry.

Capability parity (AI-first phase)

Semantic parity (above) is about correctness: the engine computes the right numbers. Capability parity is about usefulness: can the new system do everything the GSheet+GDrive system does today? Tracked separately in docs/capability-parity.md, with its own cutover rule (parallel run + the owner's approval). The two catalogs converge: when both are green, the sheet retires.

P13 bookspec (2026-10-26)

P13 is a specification, not a feature, so no row of the semantic catalog moves and the floor stands. It adds the checker crate (bookspec/checker: the example schema, the rule identifiers BS-<area>-<n> and the Engine trait), the runner (bookspec/runner: pass, fail or not claimed per rule), and the rule index from B-1 to B-45 (bookspec/spec/rules-index.md). Every existing bookspec example still runs on every cargo test, through both the loader's own checks and the Engine trait.

P4b S4.4: the create tools preview and confirm (2026-10-27)

The A/R and A/P rows above gain their note rather than a new row: no parity item changed status, so the floor stands. books.create_invoice and books.create_bill now preview without confirmed (the posting, the number and due date it will take, the DRAFT or the discount, and nothing written) and post with it (A-1), which is what the workflow reference does before a document leaves the company. A bill in books that have declared documents_v2 names each line's account and keeps the vendor's invoice (A-10, A-13); an invoice keeps the copy it issued (A-7, B-40) and a mailto link for a human to send it, since the books never send (A-4). books.update_party takes the party's email and terms per side (A-13) and the owner's full contact block (D-55: phone, contact person, billing and shipping addresses, billing email), which an invoice's bill-to copies at issue.

P4b S4.5: the issued PDF, the viewer and the handbook (2026-10-29)

The A/R and A/P rows above gain their note rather than a new row: no parity item changed status, so the floor stands. The invoice a customer pays from now prints its number, both dates, the terms (an early discount reads in them), the customer's purchase order, each line's quantity beside its price, the customer as it was at issue (contact, billing address, phone, email and a Ship-to block), the company's email and website, the ways to pay (each with a QR code when it has a link), the memo and the footer. The current copy says it was re-created as of a day (never the wall clock). The viewer's invoice page shows the number, terms, bill-to and PO and saves the issued copy beside the re-created one; the Money in list names an invoice by its number. The handbook's invoices-and-bills procedure is complete (issue, collect, pay on terms, void or write off, the fee, the CPA's list) and says what waits for the owner's upgrade. rules.md gains B-39 (terms) and B-40 (numbers and the issued copy). No golden moved.

P9a self-host deployment (2026-10-26)

P9a is a deployment, not a semantic feature: the same engine, store, MCP surface and reports on a machine of the owner's own. No row above changed status and the floor stands. What it adds is the enforced isolation the catalog's parity claims rest on in practice: a dedicated account, a data root only that account can read, books.start saying service_user (enforced) (--isolation), and the same bearer-guarded MCP door on loopback for Caddy or a tunnel. crates/ledger-cli/tests/two_user.rs proves the account boundary and the move's head in CI (.github/workflows/two-user.yml); the recipe is deploy/README.md. The cutover rule in docs/capability-parity.md is unchanged.

P4b S5: sent tracking (2026-10-27)

The catalog gains one row: an invoice's recorded sends. The books never send (A-4): books.mark_sent records who sent an invoice, how, to whom, when, whether it was the original or a reminder, and the channel's own reference, for an owner or a delegate such as an agent. The record is invoice.sent, under documents_v2 (D-52), and it moves no figure, so the A/R and A/P rows' figures are unchanged. The floor never decreases: the row is done, tested by sends_replay_and_project, a_send_changes_no_figure and mark_sent_records_who_and_how. Sent tracking also feeds Needs attention: an issued invoice nobody marked sent (past invoicing.unsent_days) and an overdue invoice not reminded within invoicing.reminder_days are one list in the viewer and in books.start, each offering books.mark_sent (step 4; U0b's one engine).

P4b S6 paying on terms (2026-10-27)

S6 adds the three rows above: multi-document settlements with early-payment discounts (the gross method, A-8), the processor's fee posted gross (A-4), and the bills-due list with the agings' detail, tie-out and exports. The pre-S6 fixture's figures still hold (no figure moves), and every new write needs the journal feature documents_v2, which the owner's books declare at their next upgrade (D-52).

P4b S7: bad debts (write-offs), 2026-10-27

A/R gained the direct write-off the owner chose (A-5; plan 8.2 S7): an invoice that will not be collected comes off 1200 with Dr 6990 Bad Debt Expense, its receivable line tagged WriteOff so the receipt's figures stay derived, and its evidence of worthlessness filed in the same call (rules.md B-41; IRC §166, §111; Treas. Reg. §1.166-1(e), (f), -2(a), -3(a)). A same-year recovery is the reversal D-49 records, not a new movement; bills are never written off. No row above changed status (the A/R and A/P rows already say done), so the floor stands (10 done).

P6: the evidence pipeline (2026-10-26–27)

No semantic feature of the catalog above moved, so no status changed and the floor stands (10 done): P6 changes how evidence is kept, not how a figure is computed. It adds one in-process extractor (a PDF's text and pages, an XLSX's cells as exact decimal strings, plain text; 25 MiB, 30 pages, 2 MiB of text), journals each extraction as its own record (one per attachment, extractor and version, its text a content-addressed blob whose hash books.verify checks), holds identical bytes as one live attachment (linked to every subject, legacy duplicates consolidated with duplicate_of), records what a human read off a file (the closed annotation field list, engine receipt numbers running from the max) and what a payment settles (entry.settles, the only source of "reimbursed"), and gives company records four more homes (notices, correspondence, plans, history, D-20). Rules.md B-44 states it; docs/testing.md's P6 section lists its tests and the P12 mutation targets.

P4: drafts, the evidence gate, the preview digest (2026-10-29)

Three new rows, none above changed status, and the floor stands.

Area	Counterpart (a cross-check, not the spec)	Status	Notes
Draft states and discard (books.set_draft_state, books.discard_draft, books.list_drafts; Lean Step.discard)	Draft/pending transactions (QBO "pending"), voiding an unposted entry	partial	entry.draft_state_set and entry.draft_discarded under drafts_v2; B-43; tests discard_unblocks_close, draft_states_replay_and_project, a_draft_waits_for_its_receipt_and_posts; the fixture p4_before was written by the version before and opens to the same figures; partial until a hand-verified golden covers a discard
One evidence gate (evidence::requirement)	Attach-required rules on posting	partial	the store, the previews, the digest, the viewer and Needs attention call one function; gui_and_server_gate_agree, a_reversal_needs_no_receipt_of_its_own (D-47); same tests as above for the golden
Preview digest on every confirm (D-50)	Confirm dialogs	partial	stale_preview_refused, every_confirm_tool_takes_a_preview; detects drift, not a human's look

The digest also gained since_seq (what was posted since a journal line, backdated entries included: defect 6), zero_net_accounts, drafts_by_state and the reconciliation split; reports gained as_of_status and strict; the CPA package is refused while a draft dated in it is open (4.8).

P5: the agent surface (2026-10-29)

No semantic feature moved, so no status changed and the floor stands. P5 changes how an agent is told what to do, not how a figure is computed: the result envelope on every tool result (next_steps, guards, warnings, head), books.start v2, the prompts, the resource templates, books.journal_history (the journal in words) and source corrections (source_revisions: convention.source_revised, decision.source_revised, open_item.source_revised). One new row, partial until a hand-verified golden covers it:

Area	Counterpart (a cross-check, not the spec)	Status	Notes
Audit trail in words (books.journal_history, the describe sentences)	QBO "Audit log", Xero "History and notes"	partial	tests journal_history_traces_what_the_books_did, every_event_type_has_a_sentence; the viewer keeps its own sentences (the shared describer is the server's)

P8: audit and attestations (2026-10-29)

Three new rows, none above changed status, and the floor stands.

Area	Counterpart (a cross-check, not the spec)	Status	Notes
Audit run: one programme of checks over the statements, the control accounts, closes, schedules, assets, evidence, drafts, tax categories, 1099 decisions, settings and the store's integrity (books.audit, books.workpaper)	An auditor's workpaper; QBO "Audit log"/"Review" and Xero's "Reports review" are a cross-check only	partial	rules.md B-45; ledger_core::audit, ledger_store::audit; tests audit_detects_each_seeded_defect (every code seeded), audit_is_deterministic, workpaper_pdf_is_deterministic; the fixture p8_before was written by the version before; partial until a hand-verified golden covers a workpaper
Attestations of receipts, entries and periods, weighed against policy.attestation_bar when asked (books.attest_receipt, books.review_entry, books.attest_period, books.attestations)	An accountant's sign-off on a month	partial	below_bar_not_counted, amount_mismatch_never_counts, stale_head_period_attestation_refused; the method is the client's own claim, and the books say so
The CPA package waits for a counted audit (policy.cpa_package_requires_audit)	A close checklist before handoff	partial	cpa_package_refuses_without_a_counted_audit_unless_a_reason_is_given; behind the feature audits