arcodangeandClaude Fable 5
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fleet/profile/ goes from stub to the machine-readable business-rules surface the fleet reads (PRD agent-catalog document surface + compliance ADC framework): - fiscal.yaml — entity, VAT position, 8 rules (regime reel simplifie until 2026-12-31 -> quarterly CA3 from 2027-01-01 per LF 2025 art. 38; KM export autoliquidation 259-1 CGI box E2; FR 20% deductible; intra-EU reverse charge; FX 766/666; SaaS expensed; CCA 455 lane). Every rule carries effective_from/effective_until AND decision: adc-NNN; every date cites its PRD anchor as an inline comment (verified against factory origin/main). - calendar.yaml — 15 entries: acomptes TVA (2026-07 month-window, 2026-12-15), last CA12 FY-2026 (2027-05-04), CA3 quarterly windows, CFE (December), AG comptes annuels (2027-06-30), e-invoicing milestones (2026-09-01 reception, 2027-09-01 emission/e-reporting), URSSAF echeancier with the in-file NOTE that a real direct debit exists since May 2026 (erp#57 revisit of the payroll-dormant assumption), KM deferred due dates + renewal stub. - JSON Schemas for both + scripts/validate.py (stdlib-only: strict YAML-subset parser, JSON-Schema-subset checker, rule->ADC resolution, calendar checks). - decisions/ — ADC register: template + adc-001..005 Accepted formalizations (autoliquidation KM, FX->766/666, SaaS expensed, reel simplifie until abolition, CCA personal-card lane) + adc-006/007 Proposed stubs (retainer currency -> erp#53; capital path -> erp#51). Agents draft, the operator Accepts — never the reverse; immutable once merged, supersede never edit. - Mutation policy in-file: PRs only (T12 proposes, human merges). - Same-change: profile README stub -> real doc; fleet/README.md layout line and AGENTS.md fleet row updated (profile no longer a stub). Validation: PASS — 8 rules, 15 entries, 7 ADCs, 0 errors, 7 warnings (the warnings list exactly what awaits operator verification). Human gate left open on purpose: operator sanity-read of the calendar + Acceptance of adc-001..005. Co-Authored-By: Claude Fable 5 <[email protected]> Claude-Session: https://claude.ai/code/session_01VRShc4QhLLU73FLHx9vskh
68 lines
2.6 KiB
Markdown
68 lines
2.6 KiB
Markdown
---
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id: adc-005
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title: "Personal-card business expenses through the compte courant d'associé (455 lane)"
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status: Accepted
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decided: 2026-07-18
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effective_from: 2026-01-01
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effective_until: null
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supersedes: null
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superseded_by: null
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---
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# adc-005 — Personal-card business expenses through the CCA (455 lane)
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> **Accepted as formalization** — "practiced; formalized with erp#57" per the
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> PRD [compliance › ADC seed table](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc).
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> Operator sanity read = erp#54 human gate.
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## Context
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Some business expenses are paid with the operator's personal card instead of
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the Qonto/Wise business accounts — e.g. the Anthropic May/June receipts
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(#2344-8391, #2997-4837) with no matching Qonto debit (erp#57). The books need
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those expenses without any money moving through an agent.
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## Decision
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A business expense paid personally is recorded as a **normal supplier
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invoice**, and its payment is booked against the **compte courant d'associé**
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(account 455), via the Dolibarr bank account "G.RADUREAU CCA"
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(`fk_account=3`). Reimbursement of the CCA balance is a **separate human
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decision**, never automatic.
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## Base légale & doctrine
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- PCG account 455 — *associés, comptes courants*.
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- CCA formalities (convention de compte courant, interest terms if any):
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*not sourced from a PRD leaf — expert-comptable confirmation requested.*
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## Alternatives rejected
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- **Notes de frais module** — heavier machinery than a one-person SAS needs
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today; can supersede this lane later if volume justifies it.
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- **Leaving personal-card expenses out of the ERP** — breaks completeness and
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the piste d'audit fiable (PRD compliance.md § Obligations, PAF row).
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## Consequences
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- Accounts touched: 455 (payment side) + the expense's class-6 account.
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- The CCA bank account (`fk_account=3`) is **invisible via the bank APIs** — a
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permanent, flagged manual lane in bank reconciliation (PRD task-inventory
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§ T07 guardrail), never silently ignored.
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- Downstream rule: `fiscal.yaml` `personal-card-cca-lane`.
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- Annexe: related-party (compte courant) balance disclosed at close.
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## QA & validation
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- Practiced in the current books; remaining entries (Anthropic clarification:
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which payment rail) are [HUMAN] work tracked in erp#57.
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- Expense-report/CSV visibility for the personal lane is an explicit PRD
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backlog item (task-inventory § Backlog).
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## References
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- PRD compliance.md § ADC seed table (adc-005).
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- PRD task-inventory.md § T07 guardrail + § Backlog (expense reports).
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- erp#57 (bucket C — non-invoice entries).
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- `fiscal.yaml` rule `personal-card-cca-lane`.
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