Files
wanderbooks/crates/ledger-core/tests/bookspec.rs
T
swaitsandClaude Opus 5.5 eb4329bb2a
check / check (push) Canceled after 0s
P3: the cash flow statement by ASC 230 (defect 1, D-35, D-42)
Direct method with the operating reconciliation and noncash schedules; it
foots by construction (Lean and Kani). Every non-cash account belongs to
one section; reversals net; a member or lender paying for the company is
cash borrowed and spent (D-42, constructive receipt and disbursement);
property a member contributes stays noncash. The bookspec seed: one loader
checks every example.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
2026-10-21 09:35:32 -06:00

1262 lines
44 KiB
Rust

//! The bookspec examples (`bookspec/examples/*.toml`, P13, D-34), checked
//! against the engine on every run, so they can't rot. This is the one
//! place every example is loaded.
//!
//! Each example is a setup, events and expected values worked by hand from
//! its cited source (`bookspec/README.md` gives the shape). Every example
//! must load, whatever it asks or whichever appendix it is in: its shape,
//! its accounts, fixed assets, members and payees, and every event, an
//! entry, a reversal or a close, posting entry #N as event N. The queries
//! the core answers (`cash_flow`, `trial_balance`, `profit_and_loss`,
//! `vendor_1099_paid`, `entry`, `balances`, `members_equity`) are then
//! checked value by value, each after the event it names (`after`) or the
//! last; the formats appendix's (`iif_lines`, `iif_changes`) are checked by
//! ledger-package (`the_bookspec_iif_example_matches_the_engine`), and a
//! query no crate answers is refused. A key the shape doesn't have is
//! refused too, never ignored.
use std::collections::{BTreeMap, BTreeSet};
use std::path::{Path, PathBuf};
use chrono::NaiveDate;
use ledger_core::{
AccountType, CashFlowParams, CashFlowSection, CashFlowStatement, CloseTo, Currency, EntryId,
Form1099, Ledger, MemberCapital, MemberClose, Money, NewAsset, PaymentAccounts,
ReconcilingKind, Side, VendorId, cash_flow, members_equity, profit_and_loss_for_period,
trial_balance_as_of, vendor_1099_report_with_members,
};
use rust_decimal::Decimal;
use serde::Deserialize;
#[derive(Deserialize)]
#[serde(deny_unknown_fields)]
struct Example {
id: String,
title: String,
rule: String,
status: String,
sources: Vec<String>,
tags: Vec<String>,
/// `"formats"`: an interchange format rather than an accounting rule
/// (P13's appendix of formats); absent for the rules themselves.
#[serde(default)]
appendix: Option<String>,
setup: Setup,
events: Vec<Event>,
expect: Vec<Expect>,
}
#[derive(Deserialize)]
#[serde(deny_unknown_fields)]
struct Setup {
currency: String,
fiscal_year_start: String,
basis: String,
rounding: String,
accounts: Vec<AccountSpec>,
#[serde(default)]
cash_accounts: Vec<String>,
#[serde(default)]
financing_accounts: Vec<String>,
#[serde(default)]
investing_accounts: Vec<String>,
#[serde(default)]
fixed_assets: Vec<FixedAsset>,
#[serde(default)]
members: Vec<MemberSpec>,
#[serde(default)]
payees: Vec<PayeeSpec>,
}
#[derive(Deserialize)]
#[serde(deny_unknown_fields)]
struct AccountSpec {
code: String,
name: String,
#[serde(rename = "type")]
kind: String,
/// The parent account's code, declared before it.
#[serde(default)]
parent: Option<String>,
}
#[derive(Deserialize)]
#[serde(deny_unknown_fields)]
struct FixedAsset {
cost_account: String,
accumulated_account: String,
expense_account: String,
}
#[derive(Deserialize)]
#[serde(deny_unknown_fields)]
struct MemberSpec {
name: String,
capital_account: String,
/// Their share of income, an exact decimal fraction; every member has
/// one or none does, and the shares sum to 1. A close to the members
/// needs them.
#[serde(default)]
share: Option<String>,
}
/// A payee marked for an information return (rules.md B-19).
#[derive(Deserialize)]
#[serde(deny_unknown_fields)]
struct PayeeSpec {
name: String,
form: String,
}
/// One event: an entry (`lines`), a reversal (`reverses`) or a close
/// (`close`), exactly one of them.
#[derive(Deserialize)]
#[serde(deny_unknown_fields)]
struct Event {
date: String,
description: String,
#[serde(default)]
lines: Vec<LineSpec>,
reverses: Option<usize>,
#[serde(default)]
close: Option<CloseSpec>,
/// The payee (in `setup.payees`) the entry paid.
#[serde(default)]
payee: Option<String>,
}
#[derive(Deserialize)]
#[serde(deny_unknown_fields)]
struct LineSpec {
account: String,
side: String,
amount: String,
}
/// A close of the period from `start` through the event's date, to
/// `"members"` (by share, in the order listed) or `"retained_earnings"`;
/// `rounding = "per-close"`: a members close split on its own (books from
/// an engine that rounded each close by itself), else the cumulative rule
/// (rules.md B-13).
#[derive(Deserialize)]
#[serde(deny_unknown_fields)]
struct CloseSpec {
start: String,
to: String,
#[serde(default)]
rounding: Option<String>,
}
#[derive(Deserialize)]
#[serde(deny_unknown_fields)]
struct Expect {
query: String,
from: Option<String>,
to: Option<String>,
as_of: Option<String>,
/// The entry an `entry` query asks about.
entry: Option<EntryId>,
/// The books after event N, not after the last.
after: Option<usize>,
values: Values,
}
/// What a query expects: figures by key (every figure an exact decimal
/// string), or, for a file format, its lines or its rows of fields.
#[derive(Deserialize)]
#[serde(untagged)]
enum Values {
Figures(BTreeMap<String, String>),
Lines(Vec<String>),
Rows(Vec<Vec<String>>),
}
impl Values {
fn is_empty(&self) -> bool {
match self {
Values::Figures(f) => f.is_empty(),
Values::Lines(l) => l.is_empty(),
Values::Rows(r) => r.is_empty(),
}
}
}
impl Expect {
/// The figures a figure query expects; panics on lines or rows.
fn figures(&self, id: &str) -> &BTreeMap<String, String> {
match &self.values {
Values::Figures(f) => f,
_ => panic!("{id}: {} expects figures (a table)", self.query),
}
}
/// The period `[from, to]` a period query covers; panics on `as_of`.
fn period(&self, id: &str) -> (NaiveDate, NaiveDate) {
assert!(
self.as_of.is_none(),
"{id}: {} covers a period (from, to), not as_of",
self.query
);
let from = date(
self.from
.as_deref()
.unwrap_or_else(|| panic!("{id}: {} needs from", self.query)),
id,
);
let to = date(
self.to
.as_deref()
.unwrap_or_else(|| panic!("{id}: {} needs to", self.query)),
id,
);
assert!(from <= to, "{id}: {} from {from} after to {to}", self.query);
(from, to)
}
/// The day an as-of query is made as of; panics on `from` or `to`.
fn day(&self, id: &str) -> NaiveDate {
assert!(
self.from.is_none() && self.to.is_none(),
"{id}: {} is as of a day (as_of), not a period",
self.query
);
date(
self.as_of
.as_deref()
.unwrap_or_else(|| panic!("{id}: {} needs as_of", self.query)),
id,
)
}
}
fn examples_dir() -> PathBuf {
Path::new(env!("CARGO_MANIFEST_DIR")).join("../../bookspec/examples")
}
fn date(s: &str, what: &str) -> NaiveDate {
NaiveDate::parse_from_str(s, "%Y-%m-%d").unwrap_or_else(|e| panic!("{what}: {s:?}: {e}"))
}
/// An exact decimal string: digits, an optional sign and point; never a
/// float's exponent.
fn exact(s: &str, what: &str) -> Decimal {
assert!(
!s.is_empty()
&& s.chars()
.all(|c| c.is_ascii_digit() || c == '.' || c == '-')
&& s.matches('.').count() <= 1,
"{what}: {s:?} is not an exact decimal string"
);
s.parse()
.unwrap_or_else(|e| panic!("{what}: {s:?} is not a decimal: {e}"))
}
/// An example's books: its setup, then its events as they are applied.
struct Books<'a> {
ex: &'a Example,
l: Ledger,
currency: Currency,
/// The members, with their shares (zero when the example gives none).
members: Vec<MemberCapital>,
/// The payees' vendor records, by name.
payees: BTreeMap<String, VendorId>,
}
impl<'a> Books<'a> {
/// The books an example sets up, before any event: its shape checked,
/// its accounts, fixed assets, members and payees.
fn new(ex: &'a Example) -> Self {
let s = &ex.setup;
let currency = Currency::new(&s.currency).unwrap();
let mut l = Ledger::new(currency);
assert!(
ex.appendix.as_deref().is_none_or(|a| a == "formats"),
"{}: appendix {:?}",
ex.id,
ex.appendix
);
assert!(
matches!(s.basis.as_str(), "accrual" | "cash"),
"{}: basis {:?}",
ex.id,
s.basis
);
let (m, d) = s
.fiscal_year_start
.split_once('-')
.unwrap_or_else(|| panic!("{}: fiscal_year_start {:?}", ex.id, s.fiscal_year_start));
assert!(
NaiveDate::from_ymd_opt(2001, m.parse().unwrap(), d.parse().unwrap()).is_some(),
"{}: fiscal_year_start",
ex.id
);
assert!(
matches!(
s.rounding.as_str(),
"half-even" | "half-away-from-zero" | "largest-remainder"
),
"{}: rounding {:?}",
ex.id,
s.rounding
);
// The engine splits a close among the members by largest
// remainder (rules.md B-13): an example closing to the members
// says so.
assert!(
s.rounding == "largest-remainder"
|| !ex
.events
.iter()
.any(|e| e.close.as_ref().is_some_and(|c| c.to == "members")),
"{}: a close to the members rounds by largest-remainder",
ex.id
);
let id = |l: &Ledger, code: &str| {
l.chart()
.find_by_code(code)
.unwrap_or_else(|| panic!("{}: no account {code}", ex.id))
.id
};
for a in &s.accounts {
let t = match a.kind.as_str() {
"asset" => AccountType::Asset,
"liability" => AccountType::Liability,
"equity" => AccountType::Equity,
"revenue" => AccountType::Revenue,
"expense" => AccountType::Expense,
other => panic!("{}: account type {other:?}", ex.id),
};
// A parent is declared before its subaccounts.
let parent = a.parent.as_deref().map(|p| id(&l, p));
l.add_account(&a.code, &a.name, t, parent, false)
.unwrap_or_else(|e| panic!("{}: account {}: {e}", ex.id, a.code));
}
let first = ex
.events
.first()
.map_or(date("2026-01-01", "start"), |e| date(&e.date, "date"));
for fa in &s.fixed_assets {
l.register_asset(NewAsset {
description: format!("Fixed asset on {}", fa.cost_account),
purchase_date: first,
cost: Money::new(Decimal::ONE, currency),
salvage_value: Money::new(Decimal::ZERO, currency),
useful_life_months: 12,
cost_account: id(&l, &fa.cost_account),
accum_depr_account: id(&l, &fa.accumulated_account),
expense_account: id(&l, &fa.expense_account),
})
.unwrap_or_else(|e| panic!("{}: fixed asset: {e}", ex.id));
}
let shared = s.members.iter().filter(|m| m.share.is_some()).count();
assert!(
shared == 0 || shared == s.members.len(),
"{}: every member has a share, or none does",
ex.id
);
let members: Vec<MemberCapital> = s
.members
.iter()
.map(|m| MemberCapital {
name: m.name.clone(),
capital_account: id(&l, &m.capital_account),
distribution_account: None,
share: m.share.as_deref().map_or(Decimal::ZERO, |x| {
let share = exact(x, &format!("{} {} share", ex.id, m.name));
assert!(share > Decimal::ZERO, "{}: {}'s share", ex.id, m.name);
share
}),
})
.collect();
if shared > 0 {
let total: Decimal = members.iter().map(|m| m.share).sum();
assert_eq!(total, Decimal::ONE, "{}: the shares sum to 1", ex.id);
}
let mut payees = BTreeMap::new();
for p in &s.payees {
let form = Form1099::parse(&p.form)
.unwrap_or_else(|| panic!("{}: payee {}: form {:?}", ex.id, p.name, p.form));
let v = l
.add_vendor(&p.name)
.unwrap_or_else(|e| panic!("{}: payee {}: {e}", ex.id, p.name));
l.set_vendor_1099(v, Some(form), false).unwrap();
assert!(
payees.insert(p.name.clone(), v).is_none(),
"{}: payee {} twice",
ex.id,
p.name
);
}
Books {
ex,
l,
currency,
members,
payees,
}
}
fn id(&self, code: &str) -> ledger_core::AccountId {
self.l
.chart()
.find_by_code(code)
.unwrap_or_else(|| panic!("{}: no account {code}", self.ex.id))
.id
}
/// Event `n` (counting from 1), which must post entry #n.
fn apply(&mut self, n: EntryId, e: &Event) {
let ex = &self.ex.id;
let when = date(&e.date, &format!("{ex} event {n}"));
assert!(
e.payee.is_none() || (e.reverses.is_none() && e.close.is_none()),
"{ex} event {n}: a reversal takes its original's payee, and a close has none"
);
let posted = match (&e.close, e.reverses, e.lines.is_empty()) {
(Some(c), None, true) => {
let p = self
.l
.create_period(
&format!("event {n}"),
date(&c.start, &format!("{ex} event {n}")),
when,
)
.unwrap_or_else(|err| panic!("{ex} event {n}: {err}"));
let members: Vec<MemberClose> = self
.members
.iter()
.map(|m| MemberClose {
capital: m.capital_account,
share: m.share,
distributions: None,
})
.collect();
if c.to == "members" {
assert!(
!members.is_empty() && members.iter().all(|m| m.share > Decimal::ZERO),
"{ex} event {n}: a close to the members needs their shares"
);
}
let to = match (c.to.as_str(), c.rounding.as_deref()) {
("members", None) => CloseTo::Members(members),
("members", Some("per-close")) => CloseTo::MembersPerClose(members),
("retained_earnings", None) => CloseTo::RetainedEarnings { sweep: vec![] },
other => panic!("{ex} event {n}: close {other:?}"),
};
self.l
.close_period_to(p, &to)
.unwrap_or_else(|err| panic!("{ex} event {n}: {err}"))
.unwrap_or_else(|| panic!("{ex} event {n}: the close has nothing to close"))
}
(None, Some(of), true) => {
// Events count from 1, as entries do: `reverses = 1` is
// the first event (bookspec/README.md).
assert!(
of >= 1,
"{ex} event {n}: reverses = {of}: events count from 1"
);
assert!(
(of as EntryId) < n,
"{ex} event {n}: reverses a later event"
);
self.l
.reverse_entry(of as EntryId, when, &e.description)
.unwrap_or_else(|err| panic!("{ex} event {n}: {err}"))
}
(None, Some(_), false) => panic!("{ex} event {n}: a reversal has no lines"),
(None, None, false) => {
let entry = self.l.create_entry(when, &e.description);
for line in &e.lines {
let side = match line.side.as_str() {
"debit" => Side::Debit,
"credit" => Side::Credit,
other => panic!("{ex} event {n}: side {other:?}"),
};
let amount = exact(&line.amount, ex);
assert!(
amount > Decimal::ZERO,
"{ex} event {n}: amounts are positive"
);
let account = self.id(&line.account);
self.l
.add_line(entry, account, side, Money::new(amount, self.currency))
.unwrap_or_else(|err| panic!("{ex} event {n}: {err}"));
}
self.l
.post_entry(entry)
.unwrap_or_else(|err| panic!("{ex} event {n}: {err}"));
entry
}
_ => panic!("{ex} event {n}: an event is one of lines, reverses or close"),
};
assert_eq!(posted, n, "{ex}: event {n} must be entry #{n}");
if let Some(p) = &e.payee {
let v = *self
.payees
.get(p)
.unwrap_or_else(|| panic!("{ex} event {n}: payee {p:?} not in setup"));
self.l
.set_entry_vendor(n, Some(v))
.unwrap_or_else(|err| panic!("{ex} event {n}: {err}"));
}
}
}
/// The books an example sets up, with every event applied and nothing
/// checked.
fn load(ex: &Example) -> Books<'_> {
let mut b = Books::new(ex);
for (i, e) in ex.events.iter().enumerate() {
b.apply(i as EntryId + 1, e);
}
b
}
/// The `cash_flow` query's value for `key` (bookspec/README.md), or None
/// for a key it doesn't know.
fn cash_flow_value(cf: &CashFlowStatement, key: &str) -> Option<Decimal> {
let sections = [
("operating", CashFlowSection::Operating),
("investing", CashFlowSection::Investing),
("financing", CashFlowSection::Financing),
];
let count = |n: usize| Decimal::from(n as u64);
Some(match key {
"net_change" => cf.net_change_in_cash,
"cash_beginning" => cf.cash_beginning,
"cash_ending" => cf.cash_ending,
"difference" => cf.reconciles.difference,
"net_income" => cf.operating_reconciliation.net_income,
"noncash.count" => count(cf.noncash_disclosures.len()),
_ => {
if let Some(&(_, s)) = sections.iter().find(|(k, _)| *k == key) {
return Some(cf.total(s));
}
let (head, tail) = key.split_once('.')?;
if head == "noncash" {
let n: EntryId = tail.parse().ok()?;
return Some(
cf.noncash_disclosures
.iter()
.filter(|d| d.entry == n)
.map(|d| d.amount)
.sum(),
);
}
if head == "reconciliation" {
let (kind, account) = match tail.split_once('.') {
Some((k, a)) => (k, Some(a)),
None => (tail, None),
};
let kind = match kind {
"depreciation" => ReconcilingKind::Depreciation,
"investing_gain_loss" => ReconcilingKind::InvestingGainLoss,
"noncash_through" => ReconcilingKind::NoncashThrough,
"other_noncash" => ReconcilingKind::OtherNoncash,
"balance_change" => ReconcilingKind::OperatingBalanceChange,
_ => return None,
};
return Some(
cf.operating_reconciliation
.lines
.iter()
.filter(|l| l.kind == kind && l.account.as_deref() == account)
.map(|l| l.amount)
.sum(),
);
}
let &(_, s) = sections.iter().find(|(k, _)| *k == head)?;
let lines = cf.lines(s);
if tail == "count" {
let entries: BTreeSet<EntryId> = lines.iter().map(|l| l.entry).collect();
return Some(count(entries.len()));
}
// `<section>.<N>`, or `<section>.<N>.on_behalf`: of entry N's
// cash there, what a member or lender handled for the company.
let (n, on_behalf) = match tail.split_once('.') {
Some((n, "on_behalf")) => (n, true),
Some(_) => return None,
None => (tail, false),
};
let n: EntryId = n.parse().ok()?;
lines
.iter()
.filter(|l| l.entry == n)
.map(|l| if on_behalf { l.on_behalf } else { l.amount })
.sum()
}
})
}
/// The reconciliation key a line answers to.
fn reconciliation_key(l: &ledger_core::ReconcilingLine) -> String {
let kind = match l.kind {
ReconcilingKind::Depreciation => "depreciation",
ReconcilingKind::InvestingGainLoss => "investing_gain_loss",
ReconcilingKind::NoncashThrough => "noncash_through",
ReconcilingKind::OtherNoncash => "other_noncash",
ReconcilingKind::OperatingBalanceChange => "balance_change",
};
match &l.account {
Some(a) => format!("reconciliation.{kind}.{a}"),
None => format!("reconciliation.{kind}"),
}
}
/// Check one `cash_flow` expectation, every value it gives.
fn check_cash_flow(ex: &Example, l: &Ledger, members: &[MemberCapital], x: &Expect) {
let (start, end) = x.period(&ex.id);
let values = x.figures(&ex.id);
let params = CashFlowParams {
start,
end,
cash_accounts: codes(l, &ex.setup.cash_accounts, &ex.id),
financing_accounts: codes(l, &ex.setup.financing_accounts, &ex.id),
investing_accounts: codes(l, &ex.setup.investing_accounts, &ex.id),
members: members.to_vec(),
};
let cf = cash_flow(l, &params).unwrap_or_else(|e| panic!("{}: {e}", ex.id));
for (key, want) in values {
let want = exact(want, &format!("{} {key}", ex.id));
let got = cash_flow_value(&cf, key)
.unwrap_or_else(|| panic!("{}: unknown cash_flow key {key:?}", ex.id));
assert_eq!(
got, want,
"{} [{} .. {}] {key}",
ex.id, params.start, params.end
);
}
// A count given with entries listed: those are all the entries.
for section in ["operating", "investing", "financing", "noncash"] {
let listed: BTreeSet<&str> = values
.keys()
.filter_map(|k| k.strip_prefix(section)?.strip_prefix('.'))
.filter(|t| *t != "count")
.map(|t| t.split_once('.').map_or(t, |(n, _)| n))
.collect();
if let Some(n) = values.get(&format!("{section}.count"))
&& !listed.is_empty()
{
assert_eq!(
Decimal::from(listed.len() as u64),
exact(n, &ex.id),
"{}: {section}.count against the entries listed",
ex.id
);
}
}
// Reconciliation keys given: every line the statement has is one.
if values.keys().any(|k| k.starts_with("reconciliation.")) {
for line in &cf.operating_reconciliation.lines {
let key = reconciliation_key(line);
assert!(
values.contains_key(&key),
"{}: the statement has {key} ({}), the example doesn't",
ex.id,
line.amount
);
}
}
}
/// The accounts the codes name.
fn codes(l: &Ledger, cs: &[String], id: &str) -> Vec<ledger_core::AccountId> {
cs.iter()
.map(|c| {
l.chart()
.find_by_code(c)
.unwrap_or_else(|| panic!("{id}: no account {c}"))
.id
})
.collect()
}
/// Every key is one of `keys`, and every one of `keys` is given: a figure
/// query lists everything it covers, so an example can't leave a figure
/// unchecked by leaving it out.
fn exactly(ex: &Example, x: &Expect, keys: &BTreeSet<String>) {
let given: BTreeSet<String> = x.figures(&ex.id).keys().cloned().collect();
assert_eq!(
&given, keys,
"{}: {} lists exactly what it covers",
ex.id, x.query
);
}
/// Check one `trial_balance` expectation: each account's balance as of
/// the day, debits less credits (a credit balance negative), every
/// account listed (rules.md B-6, B-33).
fn check_trial_balance(ex: &Example, l: &Ledger, x: &Expect) {
let as_of = x.day(&ex.id);
let tb = trial_balance_as_of(l, as_of);
assert!(tb.balanced(), "{}: the trial balance balances", ex.id);
let keys = ex.setup.accounts.iter().map(|a| a.code.clone()).collect();
exactly(ex, x, &keys);
for (code, want) in x.figures(&ex.id) {
let want = exact(want, &format!("{} {code}", ex.id));
let got: Decimal = tb
.lines
.iter()
.filter(|t| &t.code == code)
.map(|t| t.debit - t.credit)
.sum();
assert_eq!(got, want, "{} trial balance as of {as_of}: {code}", ex.id);
}
}
/// Check one `profit_and_loss` expectation: each revenue and expense
/// account's activity over the period on its normal side, closing entries
/// left out, and `net_income`, revenue less expenses; every revenue and
/// expense account listed (rules.md B-14, B-33).
fn check_profit_and_loss(ex: &Example, l: &Ledger, x: &Expect) {
let (start, end) = x.period(&ex.id);
let pl = profit_and_loss_for_period(l, start, end, None)
.unwrap_or_else(|e| panic!("{}: {e}", ex.id));
let mut keys: BTreeSet<String> = ex
.setup
.accounts
.iter()
.filter(|a| matches!(a.kind.as_str(), "revenue" | "expense"))
.map(|a| a.code.clone())
.collect();
keys.insert("net_income".to_string());
exactly(ex, x, &keys);
for (key, want) in x.figures(&ex.id) {
let want = exact(want, &format!("{} {key}", ex.id));
let got = if key == "net_income" {
pl.net_income()
} else {
pl.revenue
.iter()
.chain(&pl.expenses)
.filter(|s| &s.code == key)
.map(|s| s.amount)
.sum()
};
assert_eq!(
got, want,
"{} profit and loss [{start} .. {end}]: {key}",
ex.id
);
}
}
/// Check one `vendor_1099_paid` expectation: each payee's payments out of
/// the cash (and financing) accounts from January 1 through `to`, a
/// payment card's left out, every payee listed (rules.md B-19, B-33).
fn check_vendor_1099_paid(
ex: &Example,
l: &Ledger,
payees: &BTreeMap<String, VendorId>,
x: &Expect,
) {
let (from, to) = x.period(&ex.id);
let year = chrono::Datelike::year(&to);
assert_eq!(
Some(from),
NaiveDate::from_ymd_opt(year, 1, 1),
"{}: a 1099 counts a calendar year: from is January 1 of to's year",
ex.id
);
assert!(
!ex.setup.cash_accounts.is_empty(),
"{}: vendor_1099_paid needs cash_accounts (what payees are paid from)",
ex.id
);
let sources = PaymentAccounts {
cash: codes(l, &ex.setup.cash_accounts, &ex.id),
financing: codes(l, &ex.setup.financing_accounts, &ex.id),
};
let r = vendor_1099_report_with_members(l, year, Some(to), None, &sources, &[])
.unwrap_or_else(|e| panic!("{}: {e}", ex.id));
exactly(ex, x, &payees.keys().cloned().collect());
for (name, want) in x.figures(&ex.id) {
let want = exact(want, &format!("{} {name}", ex.id));
let got: Decimal = r
.vendors
.iter()
.filter(|v| v.vendor_id == payees[name])
.map(|v| v.paid)
.sum();
assert_eq!(got, want, "{} 1099 paid [{from} .. {to}]: {name}", ex.id);
}
}
/// The formats appendix's queries, and the test (another crate's) that
/// checks them against the engine.
const FORMAT_QUERIES: [(&str, &str); 2] = [
(
"iif_lines",
"ledger-package the_bookspec_iif_example_matches_the_engine",
),
(
"iif_changes",
"ledger-package the_bookspec_iif_example_matches_the_engine",
),
];
/// A format query's shape, checked here; its values are checked by
/// [`FORMAT_QUERIES`]' test.
fn check_format_shape(ex: &Example, x: &Expect) {
assert_eq!(
ex.appendix.as_deref(),
Some("formats"),
"{}: {} is a format's: the example is in appendix \"formats\"",
ex.id,
x.query
);
x.day(&ex.id);
assert!(
x.after.is_none(),
"{}: {}: a format query is of the books after every event",
ex.id,
x.query
);
match (x.query.as_str(), &x.values) {
("iif_lines", Values::Lines(_)) => {}
("iif_changes", Values::Rows(rows)) => {
for r in rows {
assert_eq!(r.len(), 3, "{}: iif_changes row {r:?}", ex.id);
}
}
(q, _) => panic!("{}: {q}: values of the wrong shape", ex.id),
}
}
/// Check one `entry` expectation: entry N's lines, `"<code>.debit"` and
/// `"<code>.credit"` each summing that account's lines on that side,
/// every line of the entry named.
fn check_entry(ex: &Example, l: &Ledger, x: &Expect) {
assert!(
x.from.is_none() && x.to.is_none() && x.as_of.is_none(),
"{}: entry asks about one entry, no dates",
ex.id
);
let n = x
.entry
.unwrap_or_else(|| panic!("{}: an entry query names its entry", ex.id));
let entry = l
.get_entry(n)
.unwrap_or_else(|| panic!("{}: no entry {n}", ex.id));
let mut got: BTreeMap<String, Decimal> = BTreeMap::new();
for line in entry.lines() {
let code = &l.chart().get(line.account).unwrap().code;
let side = match line.side {
Side::Debit => "debit",
Side::Credit => "credit",
};
*got.entry(format!("{code}.{side}")).or_default() += line.amount.amount;
}
let keys = got.keys().cloned().collect();
exactly(ex, x, &keys);
for (key, want) in x.figures(&ex.id) {
let want = exact(want, &format!("{} {key}", ex.id));
assert_eq!(got[key], want, "{} entry {n}: {key}", ex.id);
}
}
/// Check one `balances` expectation: each account named, its balance as
/// of the day on its normal side (so a member's capital after a loss is
/// negative); the accounts named are the example's choice.
fn check_balances(ex: &Example, l: &Ledger, x: &Expect) {
let as_of = x.day(&ex.id);
let tb = trial_balance_as_of(l, as_of);
for (code, want) in x.figures(&ex.id) {
let want = exact(want, &format!("{} {code}", ex.id));
let account = l
.chart()
.find_by_code(code)
.unwrap_or_else(|| panic!("{}: no account {code}", ex.id));
let (dr, cr) = tb
.lines
.iter()
.find(|t| &t.code == code)
.map_or((Decimal::ZERO, Decimal::ZERO), |t| (t.debit, t.credit));
let got = match account.account_type.normal_side() {
Side::Debit => dr - cr,
Side::Credit => cr - dr,
};
assert_eq!(got, want, "{} balance as of {as_of}: {code}", ex.id);
}
}
/// Check one `members_equity` expectation: the statement of changes in
/// members' equity over the period, `"<member>.<column>"` for the columns
/// `beginning`, `contributions`, `net_income`, `distributions`, `other`
/// and `ending`; the figures named are the example's choice (rules.md
/// B-13).
fn check_members_equity(ex: &Example, l: &Ledger, members: &[MemberCapital], x: &Expect) {
let (from, to) = x.period(&ex.id);
assert!(
!members.is_empty() && members.iter().all(|m| m.share > Decimal::ZERO),
"{}: members_equity needs the members and their shares",
ex.id
);
let st = members_equity(l, from, to, members).unwrap_or_else(|e| panic!("{}: {e}", ex.id));
let mut got = BTreeMap::new();
for m in &st.members {
for (column, v) in [
("beginning", m.beginning),
("contributions", m.contributions),
("net_income", m.net_income),
("distributions", m.distributions),
("other", m.other),
("ending", m.ending),
] {
got.insert(format!("{}.{column}", m.name), v);
}
}
for (key, want) in x.figures(&ex.id) {
let want = exact(want, &format!("{} {key}", ex.id));
let got = got
.get(key)
.unwrap_or_else(|| panic!("{}: members_equity has no {key}", ex.id));
assert_eq!(
*got, want,
"{} members' equity [{from} .. {to}]: {key}",
ex.id
);
}
}
/// Check one expectation against the books as they stand: a query the
/// core answers, value by value; a format query's shape, its values left
/// to the test [`FORMAT_QUERIES`] names (returned); a query no crate
/// answers is refused.
fn check(b: &Books<'_>, x: &Expect) -> Option<&'static str> {
let (ex, l) = (b.ex, &b.l);
assert!(
!x.values.is_empty(),
"{}: {} expects nothing",
ex.id,
x.query
);
assert!(
x.entry.is_none() || x.query == "entry",
"{}: only an entry query names an entry",
ex.id
);
match x.query.as_str() {
"cash_flow" => check_cash_flow(ex, l, &b.members, x),
"trial_balance" => check_trial_balance(ex, l, x),
"profit_and_loss" => check_profit_and_loss(ex, l, x),
"vendor_1099_paid" => check_vendor_1099_paid(ex, l, &b.payees, x),
"entry" => check_entry(ex, l, x),
"balances" => check_balances(ex, l, x),
"members_equity" => check_members_equity(ex, l, &b.members, x),
q => {
let &(_, by) = FORMAT_QUERIES
.iter()
.find(|(f, _)| *f == q)
.unwrap_or_else(|| panic!("{}: no crate answers query {q:?}", ex.id));
check_format_shape(ex, x);
return Some(by);
}
}
None
}
/// Load an example and check every expectation: each one with `after = N`
/// on the books after event N, the rest after the last. Gives each query
/// checked, with the test of another crate that checks its values, if
/// any.
fn run(ex: &Example) -> Vec<(String, Option<&'static str>)> {
for x in &ex.expect {
assert!(
x.after.is_none_or(|n| n >= 1 && n <= ex.events.len()),
"{}: after = {:?}: events count from 1, to {}",
ex.id,
x.after,
ex.events.len()
);
}
let mut b = Books::new(ex);
let mut out = Vec::new();
for (i, e) in ex.events.iter().enumerate() {
b.apply(i as EntryId + 1, e);
for x in ex.expect.iter().filter(|x| x.after == Some(i + 1)) {
out.push((x.query.clone(), check(&b, x)));
}
}
for x in ex.expect.iter().filter(|x| x.after.is_none()) {
out.push((x.query.clone(), check(&b, x)));
}
out
}
#[test]
fn every_bookspec_example_holds() {
let mut files: Vec<PathBuf> = std::fs::read_dir(examples_dir())
.expect("bookspec/examples")
.map(|e| e.unwrap().path())
.filter(|p| p.extension().is_some_and(|x| x == "toml"))
.collect();
files.sort();
let mut ids = BTreeSet::new();
let mut checked: BTreeMap<String, usize> = BTreeMap::new();
for f in &files {
let text = std::fs::read_to_string(f).unwrap();
let ex: Example = toml::from_str(&text).unwrap_or_else(|e| panic!("{}: {e}", f.display()));
let stem = f.file_stem().unwrap().to_string_lossy();
assert_eq!(ex.id, stem, "{}: the file is named for its id", f.display());
assert!(ids.insert(ex.id.clone()), "{}: id used twice", ex.id);
assert!(
!ex.title.is_empty() && !ex.rule.is_empty() && !ex.tags.is_empty(),
"{}: title, rule and tags",
ex.id
);
assert!(
matches!(ex.status.as_str(), "AUTHORITY" | "CONVENTION" | "CHOICE"),
"{}: status {:?}",
ex.id,
ex.status
);
assert!(!ex.sources.is_empty(), "{}: every rule is sourced", ex.id);
assert!(!ex.expect.is_empty(), "{}: something to expect", ex.id);
for (q, by) in run(&ex) {
if let Some(by) = by {
eprintln!("{}: {q} is checked by {by}", ex.id);
}
*checked.entry(q).or_insert(0) += 1;
}
}
// Each query the examples use ran: the cash flow's six examples at
// least, the as-of and 1099 examples', the members closes' and the
// formats appendix's.
for (q, at_least) in [
("cash_flow", 6),
("trial_balance", 2),
("profit_and_loss", 2),
("vendor_1099_paid", 3),
("entry", 8),
("balances", 4),
("members_equity", 5),
("iif_lines", 1),
("iif_changes", 1),
] {
let n = checked.get(q).copied().unwrap_or(0);
assert!(n >= at_least, "{q} ran {n} times, fewer than {at_least}");
}
}
/// An inline example: two contributions, then `reverses` on the third
/// event.
fn reversing(reverses: usize) -> Example {
toml::from_str(&format!(
r#"
id = "loader.reverses"
title = "reverses counts events from 1"
rule = "An event's reverses names the event it reverses, counting from 1."
status = "CONVENTION"
sources = ["bookspec/README.md"]
tags = ["loader"]
[setup]
currency = "USD"
fiscal_year_start = "01-01"
basis = "accrual"
rounding = "half-even"
[[setup.accounts]]
code = "1000"
name = "Cash"
type = "asset"
[[setup.accounts]]
code = "3000"
name = "Capital"
type = "equity"
[[events]]
date = "2026-01-02"
description = "First"
lines = [
{{ account = "1000", side = "debit", amount = "100.00" }},
{{ account = "3000", side = "credit", amount = "100.00" }},
]
[[events]]
date = "2026-01-03"
description = "Second"
lines = [
{{ account = "1000", side = "debit", amount = "250.00" }},
{{ account = "3000", side = "credit", amount = "250.00" }},
]
[[events]]
date = "2026-01-04"
description = "Reverse the second"
reverses = {reverses}
[[expect]]
query = "none"
[expect.values]
none = "0"
"#
))
.unwrap()
}
/// bookspec/README.md: `reverses = N` is the Nth event (entry #N),
/// counting from 1. `reverses = 2` reverses the second event, 250.00, not
/// the first (as counting from 0 would read it) nor itself.
#[test]
fn reverses_counts_events_from_one() {
let ex = reversing(2);
let b = load(&ex);
let r = b.l.get_entry(3).unwrap();
assert_eq!(r.reversal_of(), Some(2));
let amounts: Vec<Decimal> = r.lines().iter().map(|x| x.amount.amount).collect();
assert_eq!(amounts, [Decimal::new(25000, 2), Decimal::new(25000, 2)]);
assert_eq!(r.lines()[0].side, Side::Credit);
}
/// `reverses = 0` names no event: refused, saying events count from 1.
#[test]
#[should_panic(expected = "events count from 1")]
fn reverses_zero_is_refused() {
load(&reversing(0));
}
/// A key the shape doesn't have (a typo for a setting) is refused, never
/// ignored: an example can't silently run with other roles than it says.
#[test]
fn an_unknown_key_is_refused() {
let text = std::fs::read_to_string(
examples_dir().join("cash-flow.reversed-property-contribution.toml"),
)
.unwrap()
.replace("cash_accounts = ", "cash_account = ");
assert!(toml::from_str::<Example>(&text).is_err());
}
/// The example `file`'s text, changed by `edit`, loaded and its
/// expectations checked as `every_bookspec_example_holds` checks them.
fn run_edited(file: &str, edit: impl Fn(String) -> String) {
let text = edit(std::fs::read_to_string(examples_dir().join(file)).unwrap());
let before = std::fs::read_to_string(examples_dir().join(file)).unwrap();
assert_ne!(text, before, "the edit changed nothing");
let ex: Example = toml::from_str(&text).unwrap();
run(&ex);
}
/// A query no crate answers is refused, never skipped: its values would
/// otherwise go unchecked.
#[test]
#[should_panic(expected = "no crate answers query")]
fn an_unknown_query_is_refused() {
run_edited("as-of-package-stops-at-as-of.toml", |t| {
t.replacen("query = \"trial_balance\"", "query = \"trial_balances\"", 1)
});
}
/// A format's query belongs to the formats appendix: an example without
/// `appendix = "formats"` can't ask it.
#[test]
#[should_panic(expected = "appendix \"formats\"")]
fn a_format_query_outside_the_formats_appendix_is_refused() {
run_edited("iif-quickbooks-journal-file.toml", |t| {
t.replacen("appendix = \"formats\"\n", "", 1)
});
}
/// The appendix is "formats" or absent.
#[test]
#[should_panic(expected = "appendix Some(\"format\")")]
fn an_unknown_appendix_is_refused() {
run_edited("iif-quickbooks-journal-file.toml", |t| {
t.replacen("appendix = \"formats\"", "appendix = \"format\"", 1)
});
}
/// An event's payee must be one of the setup's payees.
#[test]
#[should_panic(expected = "not in setup")]
fn a_payee_not_in_the_setup_is_refused() {
run_edited("1099-worksheet-through-as-of.toml", |t| {
t.replacen(
"payee = \"Contractor A\"\nlines",
"payee = \"Contractor B\"\nlines",
1,
)
});
}
/// A figure query lists everything it covers: a trial balance leaving an
/// account out is refused, so no balance goes unchecked.
#[test]
#[should_panic(expected = "lists exactly what it covers")]
fn a_trial_balance_leaving_an_account_out_is_refused() {
run_edited("as-of-package-stops-at-as-of.toml", |t| {
t.replacen(", \"6000\" = \"1200.00\" }", " }", 1)
});
}
/// A trial balance is as of a day, a profit and loss over a period: the
/// wrong dates are refused, never read some other way.
#[test]
#[should_panic(expected = "is as of a day")]
fn a_trial_balance_over_a_period_is_refused() {
run_edited("as-of-package-stops-at-as-of.toml", |t| {
t.replacen(
"query = \"trial_balance\"\nas_of = \"2026-06-30\"",
"query = \"trial_balance\"\nfrom = \"2026-01-01\"\nto = \"2026-06-30\"",
1,
)
});
}
/// An `entry` query names every line of the entry: one left out is
/// refused, so the entry is exactly what is expected.
#[test]
#[should_panic(expected = "lists exactly what it covers")]
fn an_entry_leaving_a_line_out_is_refused() {
run_edited("members-close.true-up-of-a-per-close-split.toml", |t| {
t.replacen("\"3000.debit\" = \"0.01\"\n", "", 1)
});
}
/// `after = N` checks the books after event N: the statement to April 30
/// asked before April's close (A 0.03, B 0.01) fails when asked after it
/// (A 0.02, B 0.02).
#[test]
#[should_panic(expected = "members' equity [2026-01-01 .. 2026-04-30]: A.ending")]
fn after_is_the_books_after_that_event() {
run_edited("members-close.true-up-of-a-per-close-split.toml", |t| {
t.replacen("after = 7\n", "", 1)
});
}
/// `after` counts events from 1 up to the last.
#[test]
#[should_panic(expected = "events count from 1")]
fn after_past_the_last_event_is_refused() {
run_edited("members-close.true-up-of-a-per-close-split.toml", |t| {
t.replacen("after = 6\n", "after = 9\n", 1)
});
}
/// A close to the members needs every member's share, and the shares sum
/// to 1.
#[test]
#[should_panic(expected = "the shares sum to 1")]
fn shares_that_dont_sum_to_one_are_refused() {
run_edited("members-close.true-up-of-a-per-close-split.toml", |t| {
t.replacen("share = \"0.5\"", "share = \"0.4\"", 1)
});
}
/// The rounding an example declares is the engine's for what it asks: a
/// members close splits by largest remainder.
#[test]
#[should_panic(expected = "rounds by largest-remainder")]
fn a_members_close_declared_with_another_rounding_is_refused() {
run_edited("members-close.true-up-of-a-per-close-split.toml", |t| {
t.replacen(
"rounding = \"largest-remainder\"",
"rounding = \"half-even\"",
1,
)
});
}