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update notes for revised approach

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Paul Trowbridge 2018-10-05 14:40:06 -04:00
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notes.md
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@ -1,36 +1,9 @@
roll-forward needs intercepted by some retained earnings logici assumptions
* top level period gets closed to retained earnings `subpath(id,0,1)` * top level period gets closed to retained earnings `subpath(id,0,1)`
* top level account is a trial balance `subpath(acct,0,1)` * top level account is a trial balance `subpath(acct,0,1)`
* all accounts are permanent unless marked otherwise
tasks * account properties are jsonb
* a close-out to retained earning and consolidation process must happen before rolling into a new year, or opening balances need set to 0
* test if rolling into a new year
* copy the last period from evt.bal _after rolled_ `2018.12` and copy to `2018.close`
* close move temporary account balances to retained earnings
* need to dynamically create a retained earnings account per trial balance if it does not exist
* need to dynamically determine temporary accounts if not specified
* copy `2018.close` ending balances to `2019.01` opening balances and re-roll into the new year
future future
* work on UI and web server for different kinds of entries * work on UI and web server for different kinds of entries
* option to close net income accounts to prior year retained earnings account
accounts that need labeled
* asset
* liability
* equity
* py re
* cy re
* oci
* cta
* apic (hold at acquisition rate)
* common stock (hold at acquisition rate)
* dividends
how to assign
* ~~as part of hierarchy~~
* as a property
when to assign
* as required (notify at close that accounts labeled as earnings temporary will be closed to retained earnings)
* any balance sheet offset accounts must be considered equity in order to print a coherent balance sheet