jaz-cli 2.3.0 → 2.6.0

package/assets/skills/transaction-recipes/references/bad-debt-provision.md

@@ -0,0 +1,145 @@
+# Recipe: Bad Debt Provision / Expected Credit Loss (IFRS 9)
+
+## Scenario
+
+Your company has $185,000 in trade receivables across five aging buckets. IFRS 9.5.5.15 requires you to recognize lifetime expected credit losses using the simplified approach (provision matrix). You apply historical loss rates to each aging bucket, calculate the total required allowance, compare it to the existing provision balance, and post a journal for the difference.
+
+**Pattern:** Manual journal + capsule (provision amount recalculated each quarter)
+
+---
+
+## Accounts Involved
+
+| Account | Type | Subtype | Role |
+|---|---|---|---|
+| Bad Debt Expense | Expense | Expense | Period charge for provision increase |
+| Allowance for Doubtful Debts | Asset | Current Asset (contra) | Contra-asset reducing receivables on balance sheet |
+| Accounts Receivable | Asset | Current Asset | Trade receivables (affected on write-off only) |
+
+> **Note on write-offs:** When a specific debt is confirmed uncollectible, the write-off journal is: Dr Allowance for Doubtful Debts / Cr Accounts Receivable. Use the `DEBT_WRITE_OFF` payment method in Jaz to record this against the specific invoice.
+
+---
+
+## Journal Entries
+
+### Step 1: Calculate Provision Matrix
+
+Run the aged receivables report and apply loss rates:
+
+| Aging Bucket | Balance | Loss Rate | ECL |
+|---|---|---|---|
+| Current (not overdue) | | *%* | |
+| 1-30 days overdue | | *%* | |
+| 31-60 days overdue | | *%* | |
+| 61-90 days overdue | | *%* | |
+| 91+ days overdue | | *%* | |
+| **Total** | | | **Total ECL** |
+
+### Step 2: Provision Adjustment
+
+```
+Adjustment = Total ECL − Existing Provision Balance
+```
+
+**If increase (ECL > existing provision):**
+
+| Line | Account | Debit | Credit |
+|---|---|---|---|
+| 1 | Bad Debt Expense | *adjustment* | |
+| 2 | Allowance for Doubtful Debts | | *adjustment* |
+
+**If release (ECL < existing provision):**
+
+| Line | Account | Debit | Credit |
+|---|---|---|---|
+| 1 | Allowance for Doubtful Debts | *adjustment* | |
+| 2 | Bad Debt Expense | | *adjustment* |
+
+### Step 3: Write-Off (when confirmed uncollectible)
+
+Use the `DEBT_WRITE_OFF` payment method against the specific invoice:
+
+| Line | Account | Debit | Credit |
+|---|---|---|---|
+| 1 | Allowance for Doubtful Debts | *write-off amount* | |
+| 2 | Accounts Receivable | | *write-off amount* |
+
+---
+
+## Capsule Structure
+
+**Capsule:** "ECL Provision — Q4 2025"
+**Capsule Type:** "ECL Provision"
+
+Contents:
+- 1 provision adjustment journal per quarter
+- Write-off entries as they occur
+- **Total entries:** Varies (typically 1 per quarter + write-offs)
+
+---
+
+## Worked Example
+
+**Setup:**
+- Reporting date: December 31, 2025
+- Existing provision balance: $3,000
+
+**Aged receivables and loss rates:**
+
+| Aging Bucket | Balance | Loss Rate | ECL |
+|---|---|---|---|
+| Current | $100,000 | 0.5% | $500 |
+| 1-30 days | $50,000 | 2% | $1,000 |
+| 31-60 days | $20,000 | 5% | $1,000 |
+| 61-90 days | $10,000 | 10% | $1,000 |
+| 91+ days | $5,000 | 50% | $2,500 |
+| **Total** | **$185,000** | **3.24%** | **$6,000** |
+
+**Adjustment:**
+```
+Required provision: $6,000
+Existing provision: $3,000
+Increase needed:    $3,000
+```
+
+**Dec 31, 2025 — Provision journal:**
+- Dr Bad Debt Expense $3,000
+- Cr Allowance for Doubtful Debts $3,000
+- Description: "ECL provision increase — Q4 2025"
+- Assign to capsule
+
+**Use the calculator:** `jaz calc ecl --current 100000 --30d 50000 --60d 20000 --90d 10000 --120d 5000 --rates 0.5,2,5,10,50 --existing-provision 3000`
+
+---
+
+## Enrichment Suggestions
+
+| Enrichment | Value | Why |
+|---|---|---|
+| Tracking Tag | "ECL" | Filter all provision-related entries |
+| Tracking Tag | "Bad Debt" | Broader filter including write-offs |
+| Custom Field | "Reporting Period" → "Q4 2025" | Link to specific reporting quarter |
+| Custom Field | "Aged Receivables Report Date" → "2025-12-31" | Audit trail to source report |
+
+---
+
+## Verification
+
+1. **Trial Balance** → Allowance for Doubtful Debts should equal the Total ECL amount ($6,000) after the adjustment.
+2. **P&L for the quarter** → Bad Debt Expense shows only the delta ($3,000), not the full provision.
+3. **Balance Sheet** → Accounts Receivable minus Allowance for Doubtful Debts = net realizable value ($185,000 − $6,000 = $179,000).
+4. **Group General Ledger by Capsule** → Shows all provision adjustments and write-offs for the period.
+
+---
+
+## Variations
+
+**First-time adoption:** If no existing provision, the full ECL amount is the initial charge. No "adjustment" calculation needed — just post the total.
+
+**Quarterly vs. annual:** IFRS 9 requires assessment at each reporting date. Listed companies do quarterly; SMEs typically do semi-annually or annually. Adjust frequency to match your reporting calendar.
+
+**Specific provision overlay:** In addition to the matrix (general provision), you may identify specific receivables that require a higher provision (e.g., a customer in bankruptcy). Add the specific overlay amount to the matrix total.
+
+**Recovery of written-off debt:** If a previously written-off customer pays, record: Dr Cash / Cr Bad Debt Expense (or Cr Allowance). This can be handled as a regular receipt against the original invoice using the "Payment" method in Jaz.
+
+**Loss rate calibration:** Loss rates should be based on historical data (typically 3-5 years of actual write-offs by aging bucket). Forward-looking adjustments may be needed for macroeconomic conditions (IFRS 9.5.5.17).

package/assets/skills/transaction-recipes/references/building-blocks.md

@@ -21,6 +21,13 @@ Capsules group related transactions into a single logical unit for a specific ac
 - Loan Repayment
 - Lease Accounting (IFRS 16)
 - Depreciation (Non-Standard)
+- FX Revaluation
+- ECL Provision
+- Employee Benefits
+- Provisions
+- Dividends
+- Intercompany
+- Capital Projects
 
 **Reporting:** Capsules are the **only enrichment that supports group-by** in the General Ledger. Grouping by capsule shows the complete lifecycle of a multi-step transaction in one view.
 
@@ -106,7 +113,23 @@ Each recipe lists the specific CoA accounts needed. Common patterns:
 | Right-of-Use Asset | Asset | Non-Current Asset | IFRS 16 |
 | Lease Liability | Liability | Non-Current Liability | IFRS 16 |
 | Lease Liability (Current) | Liability | Current Liability | IFRS 16 |
-| Accumulated Depreciation | Asset | Non-Current Asset | Declining balance |
-| Depreciation Expense | Expense | Expense | Declining balance |
+| Accumulated Depreciation | Asset | Non-Current Asset | Declining balance, Capital WIP |
+| Depreciation Expense | Expense | Expense | Declining balance, Capital WIP |
+| FX Unrealized Gain | Revenue | Other Income | FX revaluation |
+| FX Unrealized Loss | Expense | Other Expense | FX revaluation |
+| Bad Debt Expense | Expense | Expense | ECL provision |
+| Allowance for Doubtful Debts | Asset | Current Asset (contra) | ECL provision |
+| Leave Expense | Expense | Expense | Employee accruals |
+| Accrued Leave Liability | Liability | Current Liability | Employee accruals |
+| Bonus Expense | Expense | Expense | Employee accruals |
+| Accrued Bonus Liability | Liability | Current Liability | Employee accruals |
+| Provision Expense | Expense | Expense | IAS 37 provisions |
+| Provision for Obligations | Liability | Non-Current Liability | IAS 37 provisions |
+| Finance Cost — Unwinding | Expense | Expense | IAS 37 provisions, Lease |
+| Retained Earnings | Equity | Retained Earnings | Dividends |
+| Dividends Payable | Liability | Current Liability | Dividends |
+| Intercompany Receivable | Asset | Current Asset | Intercompany |
+| Intercompany Payable | Liability | Current Liability | Intercompany |
+| Capital Work-in-Progress | Asset | Non-Current Asset | Capital WIP |
 
 **API:** `POST /chart-of-accounts` or `POST /chart-of-accounts/bulk-upsert`

package/assets/skills/transaction-recipes/references/capital-wip.md

@@ -0,0 +1,167 @@
+# Recipe: Capital WIP to Fixed Asset Transfer
+
+## Scenario
+
+Your company is renovating its office at a total estimated cost of $150,000, incurred over 4 months through multiple bills (contractor, materials, permits). During construction, all costs are accumulated in a Capital Work-in-Progress (CIP/CWIP) account. Once the renovation is complete, the total cost is transferred to a Fixed Asset and registered in Jaz's FA module for automatic straight-line depreciation.
+
+**Pattern:** Bills/journals coded to CIP (accumulation phase) + transfer journal + FA registration + capsule
+
+---
+
+## Accounts Involved
+
+| Account | Type | Subtype | Role |
+|---|---|---|---|
+| Capital Work-in-Progress | Asset | Non-Current Asset | Accumulates costs during construction/development |
+| Fixed Asset — [Asset Name] | Asset | Non-Current Asset | Completed asset (after transfer) |
+| Accumulated Depreciation | Asset | Non-Current Asset (contra) | Depreciation reserve (auto by Jaz FA module) |
+| Depreciation Expense | Expense | Expense | Monthly depreciation charge (auto by Jaz FA module) |
+| Cash / Bank Account | Asset | Bank | Pays supplier bills |
+| Accounts Payable | Liability | Current Liability | When bills are recorded |
+
+---
+
+## Journal Entries
+
+### Phase 1: Cost Accumulation (during construction)
+
+Each supplier bill or expense is coded to the CIP account — **not** to expense.
+
+**Supplier bill example:**
+- Create bill: $40,000 to "ABC Contractors"
+- Code to: Capital Work-in-Progress
+- Assign to capsule
+
+**Internal labor capitalization (if applicable):**
+
+| Line | Account | Debit | Credit |
+|---|---|---|---|
+| 1 | Capital Work-in-Progress | *labor cost* | |
+| 2 | Salaries Expense | | *labor cost* |
+
+### Phase 2: Transfer to Fixed Asset (on completion)
+
+When the project is complete, transfer the total accumulated cost from CIP to the fixed asset account:
+
+| Line | Account | Debit | Credit |
+|---|---|---|---|
+| 1 | Fixed Asset — Office Renovation | $150,000 | |
+| 2 | Capital Work-in-Progress | | $150,000 |
+
+### Phase 3: Register Fixed Asset
+
+Register the completed asset in Jaz's Fixed Asset module:
+- Asset name: "Office Renovation — 2025"
+- Cost: $150,000 (must match the transfer amount)
+- Salvage value: $0 (or estimated residual)
+- Useful life: 60 months (5 years for leasehold improvements)
+- Method: Straight-line (Jaz native FA module)
+
+Jaz will then auto-post monthly depreciation:
+- Dr Depreciation Expense $2,500 / Cr Accumulated Depreciation $2,500
+
+---
+
+## Capsule Structure
+
+**Capsule:** "Office Renovation — 2025"
+**Capsule Type:** "Capital Projects"
+
+Contents:
+- Multiple supplier bills (Phase 1)
+- Internal labor journals (if any)
+- 1 transfer journal (Phase 2)
+- **Total entries:** Varies (typically 5-20 depending on project complexity)
+
+> **Note:** The auto-generated depreciation entries from the FA module are separate from the capsule. If you want them tracked, assign the FA to the same capsule tags.
+
+---
+
+## Worked Example
+
+**Project: Office Renovation**
+- Budget: $150,000
+- Duration: Jan 2025 — Apr 2025
+- Useful life after completion: 5 years (60 months)
+- Salvage value: $0
+
+**Jan 15 — Contractor deposit:**
+- Create bill: $40,000 to "ABC Contractors"
+- Code to Capital Work-in-Progress
+- Capsule: "Office Renovation — 2025"
+- Pay bill when due
+
+**Feb 10 — Materials purchase:**
+- Create bill: $35,000 to "BuildMart Supplies"
+- Code to Capital Work-in-Progress
+- Capsule: same
+
+**Mar 5 — Permits and fees:**
+- Create bill: $5,000 to "City Planning Authority"
+- Code to Capital Work-in-Progress
+- Capsule: same
+
+**Mar 28 — Contractor final payment:**
+- Create bill: $60,000 to "ABC Contractors"
+- Code to Capital Work-in-Progress
+- Capsule: same
+
+**Apr 1 — Internal labor capitalized:**
+- Journal: Dr CIP $10,000 / Cr Salaries Expense $10,000
+- Description: "Capitalize internal project management labor — Office Renovation"
+- Capsule: same
+
+**Apr 15 — CIP balance check:**
+- CIP account: $150,000 debit ($40K + $35K + $5K + $60K + $10K)
+
+**Apr 15 — Transfer journal:**
+- Dr Fixed Asset — Office Renovation $150,000
+- Cr Capital Work-in-Progress $150,000
+- Description: "Transfer CIP to Fixed Asset — renovation complete"
+- Capsule: same
+
+**Apr 15 — Register in FA module:**
+- Name: "Office Renovation — 2025"
+- Cost: $150,000
+- Salvage: $0
+- Life: 60 months
+- Start date: April 2025
+
+**May 31 onwards — Auto-depreciation:**
+- $150,000 / 60 months = $2,500/month
+- Jaz auto-posts: Dr Depreciation Expense $2,500 / Cr Accumulated Depreciation $2,500
+
+---
+
+## Enrichment Suggestions
+
+| Enrichment | Value | Why |
+|---|---|---|
+| Tracking Tag | "Capital Project" | Filter all CWIP and transfer entries |
+| Tracking Tag | "Office Renovation" | Project-specific filter |
+| Nano Classifier | Cost Category → "Contractor" / "Materials" / "Permits" | Break down project costs by category |
+| Custom Field | "Project #" → "CAPEX-2025-001" | Internal project reference |
+
+---
+
+## Verification
+
+1. **Trial Balance during accumulation** → Capital Work-in-Progress balance should equal the sum of all bills and journals coded to CIP.
+2. **After transfer** → CIP balance should be $0. Fixed Asset balance should equal the total project cost.
+3. **After FA registration** → Monthly depreciation should start from the completion month. Check first month's entry.
+4. **Group General Ledger by Capsule** → "Office Renovation — 2025" shows all bills + transfer. Complete project audit trail.
+5. **Fixed Asset Register** → Asset appears with correct cost, salvage, life, and monthly depreciation amount.
+
+---
+
+## Variations
+
+**Software development capitalization (IAS 38):** Same pattern but for internal software development. Research phase costs are expensed; development phase costs (once feasibility is established) are capitalized to CIP. Transfer to "Intangible Asset — Software" on go-live.
+
+**Multi-phase project:** If a large project has distinct milestones (e.g., Building A, Building B), you can create sub-capsules per phase or use nano classifiers to tag costs by phase. Transfer each phase to a separate fixed asset when that phase completes.
+
+**Cost overrun:** If actual costs exceed budget, the full actual cost is capitalized. The higher cost simply means higher depreciation per period. No separate treatment needed — CIP captures everything.
+
+**Borrowing costs (IAS 23):** If the project is funded by a specific loan, the interest during construction can be capitalized: Dr CIP / Cr Interest Expense. Stop capitalizing when the asset is ready for use.
+
+**Asset under construction — partial use:** If part of the asset starts being used before the project is complete (e.g., one floor of a building), transfer and register that portion. Continue accumulating costs for the remainder in CIP.

package/assets/skills/transaction-recipes/references/dividend.md

@@ -0,0 +1,111 @@
+# Recipe: Dividend Declaration and Payment
+
+## Scenario
+
+Your company's board declares a final dividend of $200,000 for FY2025, payable on March 15, 2026. Two journal entries are needed: one at the declaration date (creating the obligation) and one at the payment date (settling it). The dividend reduces retained earnings, not current-year profit.
+
+**Pattern:** Two manual journals + capsule (declaration + payment)
+
+---
+
+## Accounts Involved
+
+| Account | Type | Subtype | Role |
+|---|---|---|---|
+| Retained Earnings | Equity | Retained Earnings | Reduced by declared dividend |
+| Dividends Payable | Liability | Current Liability | Obligation from declaration to payment |
+| Cash / Bank Account | Asset | Bank | Settlement on payment date |
+
+> **Note:** Some companies use an "Dividends Declared" equity contra account instead of debiting Retained Earnings directly. Either approach is acceptable — the effect on equity is the same.
+
+---
+
+## Journal Entries
+
+### Step 1: Declaration (board resolution date)
+
+| Line | Account | Debit | Credit |
+|---|---|---|---|
+| 1 | Retained Earnings | $200,000 | |
+| 2 | Dividends Payable | | $200,000 |
+
+### Step 2: Payment (settlement date)
+
+| Line | Account | Debit | Credit |
+|---|---|---|---|
+| 1 | Dividends Payable | $200,000 | |
+| 2 | Cash / Bank Account | | $200,000 |
+
+---
+
+## Capsule Structure
+
+**Capsule:** "FY2025 Final Dividend"
+**Capsule Type:** "Dividends"
+
+Contents:
+- 1 declaration journal
+- 1 payment journal
+- **Total entries:** 2
+
+---
+
+## Worked Example
+
+**Setup:**
+- Declared amount: $200,000
+- Declaration date: February 15, 2026 (board resolution)
+- Payment date: March 15, 2026
+
+**Feb 15, 2026 — Declaration:**
+- Dr Retained Earnings $200,000
+- Cr Dividends Payable $200,000
+- Description: "FY2025 final dividend declared — Board Resolution #BR-2026-003"
+- Assign to capsule
+
+**Mar 15, 2026 — Payment:**
+- Dr Dividends Payable $200,000
+- Cr Cash / Bank Account $200,000
+- Description: "FY2025 final dividend payment"
+- Assign to same capsule
+
+**After both entries:**
+- Retained Earnings reduced by $200,000
+- Dividends Payable cleared to $0
+- Cash reduced by $200,000
+
+---
+
+## Enrichment Suggestions
+
+| Enrichment | Value | Why |
+|---|---|---|
+| Tracking Tag | "Dividend" | Filter all dividend-related entries |
+| Custom Field | "Board Resolution #" → "BR-2026-003" | Audit trail to authorization |
+| Custom Field | "Fiscal Year" → "FY2025" | Link to the year the dividend relates to |
+
+---
+
+## Verification
+
+1. **Trial Balance at Feb 28 (after declaration, before payment)** → Dividends Payable shows $200,000 credit. Retained Earnings reduced by $200,000.
+2. **Trial Balance at Mar 31 (after payment)** → Dividends Payable shows $0. Cash reduced by $200,000.
+3. **Statement of Changes in Equity** → Shows the $200,000 dividend reducing retained earnings.
+4. **Group General Ledger by Capsule** → Both entries visible under "FY2025 Final Dividend."
+
+---
+
+## Variations
+
+**Interim dividend:** Same structure, just declared mid-year (e.g., after H1 results). Use a separate capsule: "FY2025 Interim Dividend." Some jurisdictions require interim dividends to be based on audited interim accounts.
+
+**Dividend in specie (non-cash):** If the dividend is settled with assets (e.g., property, shares in a subsidiary), replace the Cash credit with the appropriate asset account. Record any gain/loss on the asset transfer in the same journal.
+
+**Withholding tax:** If your jurisdiction requires dividend withholding tax, the payment journal splits into net payment + tax payable:
+- Dr Dividends Payable $200,000
+- Cr Cash $170,000 (net to shareholders)
+- Cr Withholding Tax Payable $30,000 (15% tax)
+
+Then a separate payment when tax is remitted: Dr WHT Payable $30,000 / Cr Cash $30,000.
+
+**Multiple shareholders:** If dividends are paid pro-rata to multiple shareholders, use one multi-line payment journal with a line per shareholder's bank account, or record separate payment journals per shareholder — all in the same capsule.

package/assets/skills/transaction-recipes/references/employee-accruals.md

@@ -0,0 +1,154 @@
+# Recipe: Employee Benefit Accruals — Leave + Bonus (IAS 19)
+
+## Scenario
+
+Your company has 20 employees, each entitled to 14 days annual leave. Total annual leave cost is $84,000. IAS 19.13 requires the leave obligation to be accrued over the year as employees earn it. Separately, you accrue a quarterly bonus of 5% of revenue, settled annually after year-end performance review.
+
+**Pattern:** Scheduler (leave — fixed monthly) + manual journals (bonus — variable quarterly)
+
+---
+
+## Accounts Involved
+
+| Account | Type | Subtype | Role |
+|---|---|---|---|
+| Leave Expense | Expense | Expense | Monthly leave accrual charge |
+| Accrued Leave Liability | Liability | Current Liability | Obligation for earned but unused leave |
+| Bonus Expense | Expense | Expense | Quarterly bonus accrual charge |
+| Accrued Bonus Liability | Liability | Current Liability | Obligation for estimated bonus |
+| Cash / Bank Account | Asset | Bank | Settlement on payout |
+
+---
+
+## Journal Entries
+
+### Part A: Annual Leave Accrual (Monthly — Scheduler)
+
+**Monthly amount:** Total annual leave cost / 12
+
+```
+$84,000 / 12 = $7,000 per month
+```
+
+| Line | Account | Debit | Credit |
+|---|---|---|---|
+| 1 | Leave Expense | $7,000 | |
+| 2 | Accrued Leave Liability | | $7,000 |
+
+**Scheduler settings:**
+- Frequency: Monthly
+- Start date: 2025-01-31
+- End date: 2025-12-31
+- Description: `Annual leave accrual — {{MONTH_NAME}} {{YEAR}}`
+- Capsule: "FY2025 Annual Leave Accrual"
+
+### Part A — Year-End True-Up
+
+At year-end, compare the accrued balance ($84,000) against actual leave liability:
+- If employees used less leave than expected → liability stays higher, no adjustment needed (or reduce if policy allows forfeit)
+- If employees used more leave → reduce the liability with an adjustment journal
+
+**Payout on resignation/termination:**
+| Line | Account | Debit | Credit |
+|---|---|---|---|
+| 1 | Accrued Leave Liability | *payout amount* | |
+| 2 | Cash / Bank Account | | *payout amount* |
+
+### Part B: Bonus Accrual (Quarterly — Manual Journals)
+
+**Quarterly calculation:** 5% × quarterly revenue
+
+| Line | Account | Debit | Credit |
+|---|---|---|---|
+| 1 | Bonus Expense | *estimated bonus* | |
+| 2 | Accrued Bonus Liability | | *estimated bonus* |
+
+### Part B — Year-End True-Up and Settlement
+
+When the actual bonus is determined (e.g., board approves $180,000 against $200,000 accrued):
+
+**Reversal of over-accrual:**
+| Line | Account | Debit | Credit |
+|---|---|---|---|
+| 1 | Accrued Bonus Liability | $20,000 | |
+| 2 | Bonus Expense | | $20,000 |
+
+**Payment:**
+| Line | Account | Debit | Credit |
+|---|---|---|---|
+| 1 | Accrued Bonus Liability | $180,000 | |
+| 2 | Cash / Bank Account | | $180,000 |
+
+---
+
+## Capsule Structure
+
+**Leave Capsule:** "FY2025 Annual Leave Accrual"
+**Capsule Type:** "Employee Benefits"
+
+Contents:
+- 12 monthly accrual journals (from scheduler)
+- Year-end true-up journal (if needed)
+- Payout journals for resignations
+- **Total entries:** 12-15
+
+**Bonus Capsule:** "FY2025 Performance Bonus"
+**Capsule Type:** "Employee Benefits"
+
+Contents:
+- 4 quarterly accrual journals
+- Year-end true-up journal
+- Settlement payment journal
+- **Total entries:** 6
+
+---
+
+## Worked Example
+
+**Leave accrual setup:**
+- 20 employees × 14 days × $300/day = $84,000 annual leave cost
+- Monthly accrual: $7,000
+- Create scheduler: Dr Leave Expense $7,000 / Cr Accrued Leave $7,000, monthly Jan-Dec
+
+**Bonus accrual by quarter:**
+
+| Quarter | Revenue | Bonus (5%) | Journal |
+|---|---|---|---|
+| Q1 | $800,000 | $40,000 | Dr Bonus Expense $40,000 / Cr Accrued Bonus $40,000 |
+| Q2 | $950,000 | $47,500 | Dr Bonus Expense $47,500 / Cr Accrued Bonus $47,500 |
+| Q3 | $1,100,000 | $55,000 | Dr Bonus Expense $55,000 / Cr Accrued Bonus $55,000 |
+| Q4 | $1,150,000 | $57,500 | Dr Bonus Expense $57,500 / Cr Accrued Bonus $57,500 |
+| **Total** | **$4,000,000** | **$200,000** | |
+
+**Year-end true-up:** Board approves $180,000 bonus → reverse $20,000 over-accrual, then pay $180,000.
+
+---
+
+## Enrichment Suggestions
+
+| Enrichment | Value | Why |
+|---|---|---|
+| Tracking Tag | "Employee Benefits" | Filter all leave + bonus entries |
+| Nano Classifier | Department → "Engineering" / "Sales" / etc. | Allocate leave/bonus cost by department |
+| Custom Field | "Fiscal Year" → "FY2025" | Link to fiscal year |
+
+---
+
+## Verification
+
+1. **Trial Balance at Jun 30** → Accrued Leave Liability shows $42,000 credit (6 months × $7,000). Accrued Bonus shows $87,500 (Q1 + Q2).
+2. **P&L for Q2** → Leave Expense: $21,000 (3 months). Bonus Expense: $47,500.
+3. **Trial Balance at Dec 31 (before true-up)** → Accrued Leave: $84,000. Accrued Bonus: $200,000.
+4. **After true-up and payment** → Accrued Bonus clears to $0. Bonus Expense net = $180,000.
+
+---
+
+## Variations
+
+**Proportional leave by hire date:** New employees hired mid-year get prorated leave. Adjust the scheduler amount per employee or use manual journals for partial-year hires.
+
+**Bonus based on profit (not revenue):** Same structure, but the quarterly estimate uses profit before bonus. The true-up at year-end adjusts for the circular reference (bonus reduces profit which reduces bonus).
+
+**13th month salary (Philippines / Juan):** Similar to leave accrual — fixed monthly accrual of 1/12 of annual salary, settled in December. Use the scheduler pattern.
+
+**Leave encashment policy:** If unused leave can be cashed out, the accrued liability stays on the balance sheet until encashment or termination. No year-end reversal — only adjustment for forfeited leave (if policy allows).