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arcodangeandClaude Fable 5 a482bb18c4 feat(fleet): fiscal profile + compliance calendar + ADC register (erp#54, T11 data)

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

2026-07-18 23:45:00 +02:00

2.6 KiB

Raw Blame History

id, title, status, decided, effective_from, effective_until, supersedes, superseded_by

id	title	status	decided	effective_from	effective_until	supersedes	superseded_by
adc-005	Personal-card business expenses through the compte courant d'associé (455 lane)	Accepted	2026-07-18	2026-01-01	null	null	null

adc-005 — Personal-card business expenses through the CCA (455 lane)

Accepted as formalization — "practiced; formalized with erp#57" per the PRD compliance › ADC seed table. Operator sanity read = erp#54 human gate.

Context

Some business expenses are paid with the operator's personal card instead of the Qonto/Wise business accounts — e.g. the Anthropic May/June receipts (#2344-8391, #2997-4837) with no matching Qonto debit (erp#57). The books need those expenses without any money moving through an agent.

Decision

A business expense paid personally is recorded as a normal supplier invoice, and its payment is booked against the compte courant d'associé (account 455), via the Dolibarr bank account "G.RADUREAU CCA" (fk_account=3). Reimbursement of the CCA balance is a separate human decision, never automatic.

Base légale & doctrine

PCG account 455 — associés, comptes courants.
CCA formalities (convention de compte courant, interest terms if any): not sourced from a PRD leaf — expert-comptable confirmation requested.

Alternatives rejected

Notes de frais module — heavier machinery than a one-person SAS needs today; can supersede this lane later if volume justifies it.
Leaving personal-card expenses out of the ERP — breaks completeness and the piste d'audit fiable (PRD compliance.md § Obligations, PAF row).

Consequences

Accounts touched: 455 (payment side) + the expense's class-6 account.
The CCA bank account (fk_account=3) is invisible via the bank APIs — a permanent, flagged manual lane in bank reconciliation (PRD task-inventory § T07 guardrail), never silently ignored.
Downstream rule: fiscal.yaml personal-card-cca-lane.
Annexe: related-party (compte courant) balance disclosed at close.

QA & validation

Practiced in the current books; remaining entries (Anthropic clarification: which payment rail) are [HUMAN] work tracked in erp#57.
Expense-report/CSV visibility for the personal lane is an explicit PRD backlog item (task-inventory § Backlog).

References

PRD compliance.md § ADC seed table (adc-005).
PRD task-inventory.md § T07 guardrail + § Backlog (expense reports).
erp#57 (bucket C — non-invoice entries).
fiscal.yaml rule personal-card-cca-lane.

2.6 KiB Raw Blame History Unescape Escape