jaz-clio 5.4.33 → 5.4.35

package/assets/skills/api/SKILL.md

@@ -1,6 +1,6 @@
 ---
 name: jaz-api
-version: 5.4.33
+version: 5.4.35
 description: >-
   Use this skill whenever you call, debug, or review code that touches the Jaz
   REST API. Covers field names, response shapes, 141 production gotchas, error

package/assets/skills/cli/SKILL.md

@@ -1,6 +1,6 @@
 ---
 name: jaz-cli
-version: 5.4.33
+version: 5.4.35
 description: >-
   Use this skill when running Clio CLI commands, building shell scripts with
   Clio, debugging auth issues, understanding --json output, paginating results,

package/assets/skills/conversion/SKILL.md

@@ -1,6 +1,6 @@
 ---
 name: jaz-conversion
-version: 5.4.33
+version: 5.4.35
 description: >-
   Use this skill when migrating accounting data into Jaz — importing from Xero,
   QuickBooks, Sage, MYOB, or Excel exports. Covers the full conversion pipeline:

package/assets/skills/jobs/SKILL.md

@@ -1,6 +1,6 @@
 ---
 name: jaz-jobs
-version: 5.4.33
+version: 5.4.35
 description: >-
   Use this skill for recurring accounting workflows — month/quarter/year-end
   close, bank reconciliation, GST/VAT filing, payment runs, credit control,

package/assets/skills/jobs/references/year-end-close.md

@@ -73,7 +73,7 @@ For Jaz native straight-line depreciation: should be automatic and correct. Veri
 
 For non-SL assets (DDB, 150DB) where `plan_recipe(recipe: 'depreciation', method: 'ddb' | '150db')` was used: each capsule pre-emitted 12 future-dated DRAFT journals at recipe-execution time. Confirm all 12 are FINALIZED via `search_journals(filter: {capsuleResourceId: {eq: <dep capsule>}, status: {eq: 'DRAFT'}, valueDate: {between: [<FY-start>, <FY-end>]}})` — should be empty. If non-empty: route back to `month-end-close.md` step 9.
 
-Reconcile `generate_fa_recon_summary` formula: `openingNbv + additions − disposals − depreciation == closingNbv == TB[Fixed Assets].balance`. Mismatch beyond `CLIENT.materiality_threshold` → investigate (likely a disposal posted without `update_fixed_asset(status: 'DISPOSED')` — auditor will catch this).
+Reconcile `generate_fa_recon_summary` formula: `openingNbv + additions − disposals − depreciation == closingNbv == TB[Fixed Assets].balance`. Mismatch beyond `CLIENT.materiality_threshold` → investigate via `search_fixed_assets(filter: {status: {eq: 'ACTIVE'}})` cross-referenced against the depreciation capsule's journals (`search_journals(filter: {capsuleResourceId: {eq: <dep capsule>}, startDate: <FY-start>, endDate: <FY-end>})`) — typical cause is a disposal posted without `update_fixed_asset(status: 'DISPOSED')`.
 
 ### Y2 — Annual true-ups (manual journals)
 
@@ -229,7 +229,7 @@ Invoke `audit-prep.md` job. Year-end-close output (TB final, all reports, all re
 
 - **Run in January for prior FY.** Standalone mode includes all 4 quarter closes; allow 5-10 days for full FY catch-up if quarterly cadence has slipped.
 - **External audit timeline:** auditor typically arrives 4-6 weeks after FY-end. Year-end-close + audit-prep should complete within 6 weeks of FY-end. Faster = cheaper audit.
-- **Reclassification reversal:** the Y6 entries are FY-specific. Year 2's monthly-close.md step 0 (or a Y1 reverse step in next year's year-end-close) should reverse them before fresh classification.
+- **Reclassification reversal:** the Y6 entries are FY-specific. Year 2's monthly-close.md step 1 (or a Y1 reverse step in next year's year-end-close) should reverse them before fresh classification.
 - **Form C-S timing:** SG IRAS deadline is November 30 of the FOLLOWING year. ECI: within 3 months of FY-end. Plan year-end-close to feed audit-prep within 3 months for ECI compliance.
 
 ---

package/assets/skills/practice/SKILL.md

@@ -1,6 +1,6 @@
 ---
 name: jaz-practice
-version: 5.4.33
+version: 5.4.35
 description: >-
   Use this skill whenever an accounting practitioner is doing client work in
   Jaz — closing the books, filing GST, year-end statutory, onboarding a new

package/assets/skills/transaction-recipes/SKILL.md

@@ -1,6 +1,6 @@
 ---
 name: jaz-recipes
-version: 5.4.33
+version: 5.4.35
 description: >-
   Use this skill when modeling complex multi-step accounting transactions —
   anything that spans multiple periods, involves changing amounts, or requires

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

@@ -19,7 +19,7 @@
 - **`apply_credit_to_invoice(...)` / `create_customer_credit_note(...)`** — step 6 specific write-off pattern: when individual invoices are deemed unrecoverable, write them off via credit note OR direct payment with `paymentMethod: 'DEBT_WRITE_OFF'` (per memory rule).
 
 ### Cross-references
-- Within an engagement: invoked from `practice/references/annual-statutory.md` step 4d (Y4 in `year-end-close.md`) for FY-end ECL; from `practice/references/quarterly-gst.md` step Q if quarterly cadence is set; rarely from monthly-close (mental check only).
+- Within an engagement: invoked from `practice/references/annual-statutory.md` step 4d (Y4 in `year-end-close.md`) for FY-end ECL; from `practice/references/quarterly-gst.md` step 8 if quarterly cadence is set; rarely from monthly-close (mental check during step 8 variance only).
 - Sibling: `provisions.md` (engine `provision`) — IAS 37 provisions with PV unwinding pattern, more complex than this recipe.
 - IFRS / accounting context: IFRS 9.5.5.15 (simplified approach mandatory for trade receivables); IFRS 9.B5.5.35 (provision matrix). For specific large customers in stage-3 (objective evidence of impairment): supplement this recipe with specific impairment via `create_customer_credit_note` per customer.
 
@@ -193,7 +193,7 @@ Write-offs reduce both the gross AR balance AND offset against the existing Allo
 ## Cross-references back to engagements
 
 - `practice/references/annual-statutory.md` step 4d (Y4) — year-end ECL true-up. Practice playbook reads `CLIENT.ecl_loss_rate_matrix` for the bucket rates and `CLIENT.materiality_threshold` for skip-or-post decision.
-- `practice/references/quarterly-gst.md` step Q (where applicable) — quarterly ECL review for clients on quarterly cadence.
-- `practice/references/monthly-close.md` step 13 — mental ECL check only; formal recipe runs annually/quarterly.
+- `practice/references/quarterly-gst.md` step 8 (where applicable) — quarterly ECL review for clients on quarterly cadence.
+- `practice/references/monthly-close.md` step 8 — mental ECL cross-check during variance analysis only; formal recipe runs annually/quarterly.
 - `audit-prep.md` step 8 — supporting schedule via the most recent `ECL Provision` capsule + the underlying `clio calc ecl` JSON. Auditor tests rate appropriateness against actual historical loss data.
 - Sibling `provisions.md` (engine `provision`) — IAS 37 provisions with PV unwinding (more complex pattern).

package/assets/skills/transaction-recipes/references/bank-loan.md

@@ -143,12 +143,12 @@ After the FINAL period (60th repayment) is finalized:
 - **Interest-only period:** Not supported by the loan calculator. Workaround: post N manual interest-only journals via `create_journal` (Dr Interest Expense / Cr Cash) for the interest-only window, then run `plan_recipe(recipe: 'loan', ...)` from the start of the amortizing window with the full outstanding principal.
 - **Multi-currency loan (USD loan with SGD base):** Pass `currency: 'USD'`. Disbursement records via `currency: { sourceCurrency: 'USD' }` per `jaz-api/SKILL.md` rule 25. Monthly repayments stay in USD. Period-end FX revaluation against base currency is auto-handled by Jaz (Loan Payable is a monetary item per IAS 21.23 — Jaz auto-translates at closing rate). Verify via `practice/references/monthly-close.md` step 6 verification flow; do NOT invoke `execute_recipe(recipe: 'fx-reval', ...)`.
 - **Loan origination fees:** Out of scope for this recipe (the engine's IFRS 9 effective-interest treatment doesn't currently amortize fees into the EIR). Post fees as a separate manual journal: Dr `Operating Expense > Loan Origination Fee` / Cr Cash. For IFRS 9 EIR-amortized fees, model the fee as `prepaid-expense` over the loan term.
-- **Year-end current/non-current reclassification:** Out of scope for the engine — manual annual journal: Dr Loan Payable Non-Current / Cr Loan Payable Current for the next 12 months' principal portion. Practice playbook `practice/references/annual-statutory.md` step 8 covers this.
+- **Year-end current/non-current reclassification:** Out of scope for the engine — manual annual journal: Dr Loan Payable Non-Current / Cr Loan Payable Current for the next 12 months' principal portion. Job blueprint `jobs/references/year-end-close.md` Y6 covers this.
 
 ---
 
 ## Cross-references back to engagements
 
 - `practice/references/monthly-close.md` step 4 — explicitly excludes loan interest from monthly accruals because the loan scheduler emits it automatically. Practitioner should never post a manual loan-interest accrual.
-- `practice/references/annual-statutory.md` step 8 — current/non-current reclassification of the next 12 months' principal portion (manual journal pattern, not engine-managed).
+- `jobs/references/year-end-close.md` Y6 — current/non-current reclassification of the next 12 months' principal portion (manual journal pattern, not engine-managed).
 - `practice/references/onboarding.md` — when the prior firm carried a loan, the opening trial balance includes the outstanding balance. Conversion (`jaz-conversion/SKILL.md § Option 2`) loads it via the `Conversion Clearing > Loan` account; this recipe then runs from the migration date forward only (do NOT model historical periods retroactively).

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

@@ -70,9 +70,8 @@ The recipe engine uses capsules automatically. But capsules also enable advanced
 ```
 create_capsule(
   capsuleTypeResourceId: <type id from search_capsule_types>,
-  title: 'Bank Loan — DBS Term Loan — FY2025',
-  description: 'SGD 100,000 5-year term loan, 6% p.a., facility ref LN-2025-0042',
-  customFields: { 'Loan Reference': 'LN-2025-0042', 'Bank Name': 'DBS Bank' }
+  title: 'Bank Loan — DBS Term Loan — LN-2025-0042 — FY2025',
+  description: 'SGD 100,000 5-year term loan, 6% p.a. Bank: DBS Bank. Facility ref: LN-2025-0042.'
 )
 ```
 

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

@@ -22,7 +22,7 @@ CWIP costs accumulate as construction progresses — multiple bills from contrac
 - **`generate_trial_balance(period_end: <date>)`** — step 5 verify CWIP balance is zero post-transfer; FA balance reflects new asset.
 
 ### Cross-references
-- Within an engagement: invoked from `practice/references/monthly-close.md` step 11 (per active capital project per `CLIENT.capital_projects[]`); from `practice/references/annual-statutory.md` step 4 (year-end review of CWIP balances — IAS 16.20 capitalization criteria; flag any CWIP not capitalized for > 12 months as potential expense).
+- Within an engagement: invoked from `practice/references/monthly-close.md` step 7 (per active capital project per `CLIENT.capital_projects[]`); from `practice/references/annual-statutory.md` step 4h (year-end review of CWIP balances — IAS 16.20 capitalization criteria; flag any CWIP not capitalized for > 12 months as potential expense).
 - Sibling: `bank-loan.md` (financing the construction often ties together — the loan funds the CWIP); `declining-balance.md` / `asset-disposal.md` for post-capitalization lifecycle.
 - IFRS / accounting context: IAS 16.16-22 (cost components includable in PP&E during construction); IAS 16.23 (capitalization stops when asset is in location and condition for intended use); IAS 23 (borrowing costs eligible for capitalization on qualifying assets).
 
@@ -45,13 +45,8 @@ If `Capital Work-in-Progress` doesn't exist: `create_account(name: 'Capital Work
 ```
 create_capsule(
   capsuleTypeResourceId: <Capital Projects capsule type id>,
-  title: 'Office Renovation — Marina One — FY2025',
-  description: 'Renovation of Marina One office, total estimated cost SGD 150,000, expected completion 2025-04-30',
-  customFields: {
-    'Project Reference': 'CAPEX-2025-001',
-    'Estimated Cost': 150000,
-    'Estimated Completion': '2025-04-30'
-  }
+  title: 'Office Renovation — Marina One — FY2025 — CAPEX-2025-001',
+  description: 'Renovation of Marina One office. Project ref CAPEX-2025-001. Total estimated cost SGD 150,000. Expected completion 2025-04-30.'
 )
 ```
 
@@ -199,7 +194,7 @@ Close the project capsule (or keep ACTIVE for traceability — the FA still refe
 | Step 4c | `create_fixed_asset` 422 `cost_mismatch` | Cost passed differs from the transfer journal amount. Both must equal CWIP closing balance. Re-pull `generate_general_ledger` and re-confirm. |
 | Step 4c | Asset created but Jaz auto-depreciation not running | FA may have been created as DRAFT. `update_fixed_asset(resourceId: <id>, status: 'ACTIVE')`. From next month-end, auto-depreciation runs. |
 | Step 5 | CWIP balance nonzero post-transfer | A bill was posted to CWIP AFTER step 4a — common when contractor sends final invoice late. Two options: (a) extend the project (post the late bill, re-do step 4 transfer for the additional amount + create a SECOND FA OR update the existing FA cost via `update_fixed_asset`); (b) expense the late bill directly to operating expense if immaterial. |
-| Project abandoned mid-construction | (process — IAS 16.20 / IAS 36.18 impairment) | If asset will not be completed: write off CWIP balance to Loss on Abandoned Project. `create_journal`: Dr Loss on Abandoned Project / Cr Capital Work-in-Progress. Surface to practitioner — auditor will want documentation of the decision. |
+| Project abandoned mid-construction | (process — IAS 16.20 / IAS 36.18 impairment) | If asset will not be completed: write off CWIP balance to Loss on Abandoned Project. `create_journal({capsuleResourceId: <project capsule>, tags: ['abandoned', 'impairment'], internalNotes: '<abandonment date + reason + IAS 36.18 cite>', ...})` — the journal carries the abandonment narrative; the capsule already aggregates every bill + this journal as the audit trail. |
 | Borrowing costs incorrectly capitalized post-completion | (IAS 23 violation) | Per IAS 23.22, capitalization stops when asset is ready for intended use. Any interest capitalized after completion → expense. Reverse via journal: Dr Interest Expense / Cr Capital Work-in-Progress (or the FA if already transferred). |
 
 ---
@@ -217,8 +212,8 @@ Close the project capsule (or keep ACTIVE for traceability — the FA still refe
 
 ## Cross-references back to engagements
 
-- `practice/references/monthly-close.md` step 11 — review active CWIP per project; flag any pending completion.
-- `practice/references/annual-statutory.md` step 4 — year-end review: any CWIP balance > 12 months without completion should be questioned (auditor will). Either complete the transfer, or impair if abandoned.
+- `practice/references/monthly-close.md` step 7 — review active CWIP per project; flag any pending completion.
+- `practice/references/annual-statutory.md` step 4h — year-end review: any CWIP balance > 12 months without completion should be questioned (auditor will). Either complete the transfer, or impair if abandoned.
 - `audit-prep.md` step 8 — supporting schedule: per project capsule, all bills + transfer journal + FA registration. Auditor traces from individual bills → CWIP balance → FA cost.
 - `bank-loan.md` — if construction is loan-financed, pair this recipe with the loan recipe; capitalize interest during construction per IAS 23.
 - `asset-disposal.md` — when the eventual FA is later disposed (typically many years after construction).

package/assets/skills/transaction-recipes/references/declining-balance.md

@@ -18,7 +18,7 @@
 - **`bulk_update_journals(items: [{resourceId: <id>, saveAsDraft: false}, ...])`** — step 5 monthly: finalize this period's pre-emitted DRAFT depreciation journal.
 
 ### Cross-references
-- Within an engagement: invoked from `practice/references/monthly-close.md` step 9 (only when an asset uses non-SL method — Jaz native FA handles SL automatically). For SL: `create_fixed_asset` directly via `fixed-assets` tool family; do NOT use this recipe.
+- Within an engagement: invoked from `practice/references/monthly-close.md` step 5 (only when an asset uses non-SL method — Jaz native FA handles SL automatically). For SL: `create_fixed_asset` directly via `fixed-assets` tool family; do NOT use this recipe.
 - Sibling: `asset-disposal.md` for end-of-life de-recognition; `ifrs16-lease.md` (lease engine) which uses SL depreciation via the FA register because ROU is always SL under IFRS 16.
 - IFRS / accounting context: IAS 16.62 — depreciation method should reflect the pattern of consumption of the asset's economic benefits. DDB / 150DB are valid alternatives to SL when usage is front-loaded (vehicles, technology). NOT for buildings, land improvements (always SL).
 
@@ -136,8 +136,8 @@ After the FINAL period (month 60):
 
 ## Cross-references back to engagements
 
-- `practice/references/monthly-close.md` step 9 — invoked monthly only when an asset uses non-SL. SL depreciation runs through Jaz native FA register automatically (no recipe needed).
-- `practice/references/annual-statutory.md` step 4b — full FY-end depreciation reconciliation: sum 12 monthly journals against `clio calc depreciation --frequency annual` cross-check; auditor will sample-test.
+- `practice/references/monthly-close.md` step 5 — invoked monthly only when an asset uses non-SL. SL depreciation runs through Jaz native FA register automatically (no recipe needed).
+- `practice/references/annual-statutory.md` step 4a — full FY-end depreciation reconciliation: sum 12 monthly journals against `clio calc depreciation --frequency annual` cross-check; auditor will sample-test.
 - `practice/references/onboarding.md` — opening accumulated depreciation loaded via conversion (Conversion Clearing > Accumulated Depreciation account); recipe runs forward from the migration date with `cost: <NBV at migration>` instead of original cost. Useful-life-years should be `remaining life`, not original.
 - Sibling recipe `asset-disposal.md` — end-of-life de-recognition.
 - `audit-prep.md` step 8 — supporting schedule via `search_capsules(filter: {capsuleType: {eq: 'Depreciation'}})` + per-capsule `clio calc depreciation` recompute.

package/assets/skills/transaction-recipes/references/deferred-revenue.md

@@ -21,7 +21,7 @@
 - **`bulk_update_journals(items: [{resourceId: <id>, saveAsDraft: false}, ...])`** — step 5 monthly: finalize this period's pre-emitted DRAFT recognition journal.
 
 ### Cross-references
-- Within an engagement: invoked from `practice/references/monthly-close.md` step 8 (finalize this period's pre-emitted journal for existing capsules; create a new capsule for any new deferred arrangement starting this period).
+- Within an engagement: invoked from `practice/references/monthly-close.md` step 7 (finalize this period's pre-emitted journal for existing capsules; create a new capsule for any new deferred arrangement starting this period).
 - Sibling recipes: `prepaid-amortization.md` (mirror — same engine pattern, opposite direction).
 - IFRS / accounting context: IFRS 15 — revenue recognition over time when control transfers gradually (subscriptions, retainers, multi-period service contracts). The recipe assumes ratable straight-line recognition; for stage-based / milestone billing, use a different pattern (see Variations).
 
@@ -140,7 +140,7 @@ If customer cancels mid-term: invoke ad-hoc adjustment — delete remaining DRAF
 
 ## Cross-references back to engagements
 
-- `practice/references/monthly-close.md` step 8 — invoked monthly to finalize this period's pre-emitted recognition journal per existing Deferred Revenue capsule, AND to plan/execute new capsules when a fresh deferred arrangement starts in the period.
+- `practice/references/monthly-close.md` step 7 — invoked monthly to finalize this period's pre-emitted recognition journal per existing Deferred Revenue capsule, AND to plan/execute new capsules when a fresh deferred arrangement starts in the period.
 - `practice/references/onboarding.md` — opening trial balance may include opening Deferred Revenue (subscriptions in flight at conversion date). Conversion (`jaz-conversion/SKILL.md § Option 2`) loads the opening balance via clearing account; this recipe then sets up forward recognition only (do NOT model historical periods retroactively).
 - `practice/references/annual-statutory.md` step 1 — final monthly close before year-end-close handles the December recognition journal; year-end-close confirms Deferred Revenue is correctly classified as current vs non-current liability for BS presentation.
 - Sibling recipe `prepaid-amortization.md` — same engine pattern from the buyer's perspective.

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

@@ -33,7 +33,7 @@ The two patterns share the same `Employee Benefits` capsule type but use differe
 - For year-end true-up: see `year-end-close.md` Y2 — manual journal pattern with HR-supplied actuals.
 
 ### Cross-references
-- Within an engagement: invoked from `practice/references/monthly-close.md` step 10 (monthly leave) and `practice/references/annual-statutory.md` Y2 (annual leave + bonus true-ups).
+- Within an engagement: invoked from `practice/references/monthly-close.md` step 4 (monthly leave) and `practice/references/annual-statutory.md` step 4f (Y2 in `year-end-close.md` — bonus accrual true-up).
 - Sibling: `accrued-expenses.md` (the engine that drives the bonus pattern); `dividend.md` (annual P&L distribution to shareholders, mirror to bonus).
 - IFRS / accounting context: IAS 19.11 (short-term employee benefits — recognized as expense in the period the service is rendered); IAS 19.13 (accrual of leave entitlement); IAS 19.19 (recognition criteria for bonuses — present obligation + reliable estimate).
 
@@ -174,7 +174,6 @@ Per quarter-end-close (`quarter-end-close.md`):
 
 ## Cross-references back to engagements
 
-- `practice/references/monthly-close.md` step 10 — monthly leave-accrual finalize per existing leave capsule.
-- `practice/references/quarterly-gst.md` step Q (where applicable) — quarterly bonus accrual + reversal pair finalize.
-- `practice/references/annual-statutory.md` Y2 — both leave and bonus true-ups against actuals; transition from accrual to actual cash payment in early Q1 next FY.
+- `practice/references/monthly-close.md` step 4 — monthly leave-accrual finalize per existing leave capsule.
+- `practice/references/annual-statutory.md` step 4f (Y2 in `year-end-close.md`) — both leave and bonus true-ups against actuals; transition from accrual to actual cash payment in early Q1 next FY. (No quarterly bonus-accrual step exists in `quarterly-gst.md` — true-up runs annually only.)
 - Sibling `accrued-expenses.md` — the engine that drives the bonus pattern; full error table + variations there.

package/assets/skills/transaction-recipes/references/fx-revaluation.md

@@ -139,7 +139,7 @@ If you genuinely need to know whether auto-FX is enabled for a specific org: che
 
 ## Cross-references back to engagements
 
-- `practice/references/monthly-close.md` step 6 — VERIFICATION ONLY. Confirm Jaz's auto-posted FX gain/loss matches independent calc; surface variance only. The prior step-6 wording calling for `plan_recipe` + `execute_recipe` is wrong and will be corrected in a follow-up R8.x patch.
+- `practice/references/monthly-close.md` step 6 — VERIFICATION ONLY. Confirm Jaz's auto-posted FX gain/loss matches independent calc; surface variance only.
 - `practice/references/quarterly-gst.md` step 6 — same.
-- `practice/references/annual-statutory.md` step 4f — FY-end FX verification feeds audit-prep step 8 supporting schedules; auditors want the independent recomputation alongside Jaz's auto-posted journals.
+- `practice/references/annual-statutory.md` step 4c — FY-end FX verification feeds audit-prep step 8 supporting schedules; auditors want the independent recomputation alongside Jaz's auto-posted journals.
 - `audit-prep.md` step 8 — receives the verification file as a supporting schedule.

package/assets/skills/transaction-recipes/references/hire-purchase.md

@@ -110,6 +110,6 @@ Month 60: final depreciation post. NBV = 0. Decommission FA via `update_fixed_as
 
 ## Cross-references back to engagements
 
-- See `ifrs16-lease.md` cross-references — same engagement contexts (monthly-close step 7, annual-statutory step 8 for current/non-current reclass).
+- See `ifrs16-lease.md` cross-references — same engagement contexts (monthly-close step 7, `jobs/references/year-end-close.md` Y6 for current/non-current reclass).
 - Sibling recipe `ifrs16-lease.md` — full step-by-step + error table + non-HP variations.
 - `asset-disposal.md` — when HP'd asset is eventually sold/scrapped (typically after month 60 = end of useful life).

package/assets/skills/transaction-recipes/references/ifrs16-lease.md

@@ -21,7 +21,7 @@
 - **`generate_fa_summary(period_end: <date>)`** — step 5 verify Jaz auto-posted ROU depreciation.
 
 ### Cross-references
-- Within an engagement: invoked from `practice/references/monthly-close.md` step 7 (verify scheduler / pre-emitted unwinding journal + verify Jaz FA posted ROU depreciation), `annual-statutory.md` step 4 (current/non-current reclassification of the next 12 months' principal portion).
+- Within an engagement: invoked from `practice/references/monthly-close.md` step 7 (verify scheduler / pre-emitted unwinding journal + verify Jaz FA posted ROU depreciation), `jobs/references/year-end-close.md` Y6 (current/non-current reclassification of the next 12 months' principal portion).
 - Sibling recipes: `bank-loan.md` (similar amortization pattern but no FA dimension); `hire-purchase.md` (shares the lease engine but with different useful-life-months per asset).
 - IFRS / accounting context: IFRS 16 paragraphs 22-25 (recognition), 36 (subsequent measurement), 47 (lease liability re-measurement).
 
@@ -164,14 +164,14 @@ After the FINAL period (month 36):
 - **Variable rent** (CPI-linked, turnover-linked): NOT supported by initial recipe. Recompute PV at each reset event and re-measure manually.
 - **Multi-currency lease** (USD payments from SGD bank): pass `currency: 'USD'`. ROU + Lease Liability denominate in USD; Jaz auto-translates BS balances at closing rate per IAS 21.23 (do NOT invoke `fx-reval` recipe).
 - **Lease with prepayments** (initial payment at signing): post the prepayment as `create_cash_out_entry` against ROU Asset BEFORE invoking the recipe. The recipe's PV calculation should exclude the upfront payment portion.
-- **Year-end current/non-current reclassification**: Out of scope for the engine. Manual annual journal: Dr Lease Liability (Non-Current) / Cr Lease Liability (Current) for the next 12 months' principal portion. Practice playbook `practice/references/annual-statutory.md` step 8 covers this.
+- **Year-end current/non-current reclassification**: Out of scope for the engine. Manual annual journal: Dr Lease Liability (Non-Current) / Cr Lease Liability (Current) for the next 12 months' principal portion. Job blueprint `jobs/references/year-end-close.md` Y6 covers this.
 
 ---
 
 ## Cross-references back to engagements
 
 - `practice/references/monthly-close.md` step 7 — invoked monthly to finalize this period's pre-emitted unwinding DRAFT (5a) + verify Jaz auto-posted ROU depreciation (5b).
-- `practice/references/annual-statutory.md` step 8 — current/non-current reclassification (manual annual journal) + auditor sample-test of the lease schedule via `clio calc lease`.
+- `jobs/references/year-end-close.md` Y6 — current/non-current reclassification (manual annual journal) + auditor sample-test of the lease schedule via `clio calc lease`.
 - `practice/references/onboarding.md` — opening lease balances loaded via conversion (`jaz-conversion/SKILL.md § Option 2` with the Conversion Clearing > Lease account); recipe runs forward only from migration date.
 - `audit-prep.md` step 8 — supporting schedule via `search_capsules(filter: {capsuleType: {eq: 'Lease'}})` + per-capsule `clio calc lease` recompute. Auditor reconciles to TB Lease Liability + ROU Asset NBV.
 - Sibling recipe `hire-purchase.md` — same engine, different useful-life parameter.

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

@@ -28,7 +28,7 @@ Intercompany requires posting MIRRORED entries in TWO different Jaz orgs (Entity
 - NEVER mix. Cross-org pollution corrupts both entities' books.
 
 ### Cross-references
-- Within an engagement: invoked from `practice/references/monthly-close.md` step 11 (intercompany leg of monthly close, only for clients with active intercompany arrangements per `CLIENT.intercompany_arrangements[]`).
+- Within an engagement: invoked from `practice/references/monthly-close.md` step 7 (intercompany leg of monthly close, only for clients with active intercompany arrangements per `CLIENT.intercompany_arrangements[]`).
 - Sibling: `dividend.md` (cross-entity equity distribution — also requires multi-org coordination).
 - IFRS / accounting context: IAS 24 (related-party disclosure); intercompany balances ELIMINATE at consolidation per IFRS 10.B86 (consolidation procedures).
 
@@ -178,7 +178,7 @@ For consolidation (if the practitioner manages a group): the matched IC balances
 | Cross-FX intercompany | Entity A in SGD, Entity B in USD — IC Receivable in A doesn't match USD-equivalent in B | Both sides should agree on the transaction-currency amount (e.g., USD 15,000). Translation to base currency happens at each entity's books separately. Reconciliation at the SOURCE currency level, not base. |
 | Transfer-pricing dispute (IRAS audit) | (process — separate from posting) | IC charges must satisfy arm's-length principle (SG: ITA s34D / OECD TPG). Maintain a transfer-pricing study. Practice playbook should reference `CLIENT.transfer_pricing_documentation`. |
 | Both entities forget to post | (audit risk) | Year-end audit-prep step — auditor reconciles IC balances. Build a quarterly review into the engagement playbook. |
-| Settlement reference mismatch | Bank-recon doesn't match IC payment to bill payment | Use a consistent `IC-PAY-YYYY-MM-XX` reference convention. Document in `practice/references/monthly-close.md` step 11. |
+| Settlement reference mismatch | Bank-recon doesn't match IC payment to bill payment | Use a consistent `IC-PAY-YYYY-MM-XX` reference convention. Document in `practice/references/monthly-close.md` step 7. |
 
 ---
 
@@ -194,8 +194,8 @@ For consolidation (if the practitioner manages a group): the matched IC balances
 
 ## Cross-references back to engagements
 
-- `practice/references/monthly-close.md` step 11 — invoked monthly per active IC arrangement in `CLIENT.intercompany_arrangements[]`. Practice playbook orchestrates multi-org context switching (load entity A → post → load entity B → post → reconcile).
-- `practice/references/annual-statutory.md` step 4 — full FY IC reconciliation; auditor sample-tests.
+- `practice/references/monthly-close.md` step 7 — invoked monthly per active IC arrangement in `CLIENT.intercompany_arrangements[]`. Practice playbook orchestrates multi-org context switching (load entity A → post → load entity B → post → reconcile).
+- `practice/references/annual-statutory.md` step 4g — full FY IC reconciliation; auditor sample-tests.
 - `audit-prep.md` step 8 — IC balances supporting schedule; auditor independently confirms with the counter-entity.
 - Sibling `dividend.md` — cross-entity equity distribution; same multi-org coordination pattern.
 - `practice/references/onboarding.md` — multi-org practitioner workflow setup; CLIENT.md per entity with `jaz_api_key_override` per client.

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "jaz-clio",
-  "version": "5.4.33",
+  "version": "5.4.35",
   "description": "Clio: Command Line Interface Operator for Jaz AI.",
   "type": "module",
   "bin": {