In the Accounting section Reports (AccountingReportsPage):
- Rebuild the Cash Flow Statement as an indirect-method report derived from the
GL: Net Income + working-capital/non-cash movements, classified into
CFO/CFI/CFF, with Beginning/Ending Cash. Ties to the change in Balance Sheet
cash by construction (R4); surfaces an explicit residual row if it ever doesn't.
- Add R4 to the Reconciliation Checks report.
- Extract the reconciliation matrix into a pure, tested library
(lib/reconcile.ts) and route the Reconciliation report through it.
- Add §10 synthetic-ledger vitest suite (lib/reconcile.test.ts): empty, single
balanced entry, full period, partial settlement (open vs gross §1.5), and
fault ledgers (single-sided → R1; payment-not-applied → R7). Verified R4 ties
for Ashley Manor ($35,727.08 = ΔCash).
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
