jaz-clio 5.74.2 → 6.0.1

package/assets/skills/jobs/SKILL.md

@@ -1,6 +1,6 @@
 ---
 name: jaz-jobs
-version: 5.74.2
+version: 6.0.1
 description: >-
   Use this skill for recurring accounting workflows: month/quarter/year-end
   close, bank reconciliation, GST/VAT filing, payment runs, credit control,
@@ -18,14 +18,24 @@ You are helping an **SMB accountant or bookkeeper** complete recurring accountin
 
 > **Jaz-native, not generic.** Every job in this skill names specific Jaz tools (`search_invoices`, `quick_reconcile`, `bulk_finalize_drafts`, `reconcile_with_payments`, report tools like `generate_trial_balance`, `download_export`), Jaz reconciliation modes, and Jaz capsule patterns. It is NOT an interchangeable accounting workflow reference; it is the operating manual for running these processes through the Jaz platform tools. When the playbook says "match bank entries", it means call the 5-phase cascade matcher (`clio jobs bank-recon match` for a local CLI run, or follow the cascade logic in `references/bank-match.md` and drive the `reconcile_*` tools directly), not "use any matching algorithm".
 
-**Jobs combine recipes, calculators, and platform tools into complete business processes.** If recipes are ingredients, jobs are the meal. Each per-job reference is the canonical end-to-end orchestration: it lists the phases, and for each step names the exact report tool, recipe, or API call to run.
+**Jobs combine accounting patterns, calculators, and platform tools into complete business processes.** Each per-job reference is the only description of its job: it lists the phases, and for each step names the exact report tool, calculator, or API call to run.
 
 ## How to run a job
 
 You orchestrate the **real platform tools directly**, following the phase sequence in the per-job reference:
 
-- **Hosted / MCP agent (no shell):** the per-job reference is your checklist. Walk its phases in order and call the named platform tools: `plan_recipe` / `execute_recipe`, `search_invoices` / `search_bills` / `search_bank_records`, the `generate-reports/*` report tools (`generate_trial_balance`, `generate_aged_ar`, `generate_vat_ledger`, …), `reconcile_*`, `create_journal`, `bulk_finalize_drafts`, `update_account` lockDate, and so on. There is no separate "blueprint tool" to call; the reference IS the plan.
-- **Local CLI convenience:** if you're running `clio` in a terminal (e.g. Claude Code), `clio jobs <type> --json` prints the same phased checklist for the period so a human or script can follow it. This is a convenience, not the main path for a hosted agent; the platform tools above are the path that actually does the work.
+- **The per-job reference is your checklist.** Walk its phases in order and call the named platform tools: `calculate`, `search_invoices` / `search_bills` / `search_bank_records`, the `generate-reports/*` report tools (`generate_trial_balance`, `generate_aged_ar`, `generate_vat_ledger`, …), `reconcile_*`, `create_capsule`, `create_journal`, `bulk_finalize_drafts`, `update_account` lockDate, and so on. There is no "blueprint tool" or checklist command to call; the reference IS the plan.
+- **Local CLI helpers:** five `clio jobs` sub-tools do real work for specific steps (see "CLI helpers" below).
+
+### Scheduled and calculated entries
+
+When a step needs a calculated schedule, do it in three steps (there is no one-call recipe execution):
+
+1. **Calculate:** `calculate` with `type` = `loan` | `lease` | `depreciation` | `prepaid-expense` | `deferred-revenue` | `ecl` | `provision` | `fixed-deposit` | `asset-disposal` | `accrued-expense` | `leave-accrual` | `dividend` (CLI: `clio calc <type> ... --json`). Offline; returns the schedule and, with a start date, dated steps with journal lines. Posts nothing.
+2. **Group:** `list_capsule_types`, then `create_capsule` with the matching `capsuleTypeResourceId` and a `title`.
+3. **Post:** one `create_journal` / `create_bill` / `create_invoice` / `create_cash_in` / `create_cash_out` per step, each with `capsuleResourceId`. A fixed amount repeating every period can be one `create_scheduled_journal` instead of N journals.
+
+`fx-reval` is verification only: Jaz revalues foreign-currency balances itself, so never post its result.
 
 ## When to Use This Skill
 
@@ -43,71 +53,61 @@ You orchestrate the **real platform tools directly**, following the phase sequen
 
 ### Period-Close Jobs (Layered)
 
-Period-close jobs build on each other. Quarter = month + extras. Year = quarter + extras. Each level runs **standalone by default** (includes all steps from lower levels). Use `--incremental` to generate only the extras.
+Period-close jobs build on each other. Quarter = month + extras. Year = quarter + extras. Each reference covers the full run and marks which phases are the extras.
 
-| Job | CLI (local convenience) | Description |
-|-----|-------------------------|-------------|
-| **Month-End Close** | `clio jobs month-end --period YYYY-MM` | 5 phases: pre-close prep, accruals, valuations, verification, lock. The foundation. |
-| **Quarter-End Close** | `clio jobs quarter-end --period YYYY-QN` | Month-end for each month + GST/VAT, ECL review, bonus accruals, intercompany, provision unwinding. |
-| **Year-End Close** | `clio jobs year-end --period YYYY` | Quarter-end for each quarter + true-ups, dividends, retained-earnings rollover, audit prep, final lock. |
+| Job | Reference | Description |
+|-----|-----------|-------------|
+| **Month-End Close** | `references/month-end-close.md` | 5 phases: pre-close prep, accruals, valuations, verification, lock. The foundation. |
+| **Quarter-End Close** | `references/quarter-end-close.md` | Month-end for each month + GST/VAT, ECL review, bonus accruals, intercompany, provision unwinding. |
+| **Year-End Close** | `references/year-end-close.md` | Quarter-end for each quarter + true-ups, dividends, retained-earnings rollover, audit prep, final lock. |
 
 ### Ad-Hoc Jobs
 
-| Job | CLI (local convenience) | Description |
-|-----|-------------------------|-------------|
-| **Bank Recon** | `clio jobs bank-recon` | Clear unreconciled items: match, categorize, resolve. **Match to EXISTING open bills/invoices/payments (`reconcile_with_payments`) is the primary path; create-new only when nothing matches.** Drive end-to-end via the `view_auto_reconciliation` decision gate: per-entry, so fetch ids with `search_bank_records` first (auto-commit high-confidence, checkpoint the rest; see `references/bank-recon.md` Step 4a). Cascade matcher: `clio jobs bank-recon match`. |
-| **Document Collection** | `clio jobs document-collection` | Scan and classify client documents from local directories and cloud links (Dropbox, Drive, OneDrive). Outputs file paths for upload via Jaz Magic. Ingest helper: `clio jobs document-collection ingest`. |
-| **GST/VAT Filing** | `clio jobs gst-vat --period YYYY-QN` | Tax ledger review, discrepancy check, filing summary. |
-| **Payment Run** | `clio jobs payment-run` | Select outstanding bills by due date, process payments. |
-| **Credit Control** | `clio jobs credit-control` | AR aging review, overdue chase list, bad debt assessment. Run on-demand when AR aging deteriorates. |
-| **Supplier Recon** | `clio jobs supplier-recon` | AP vs supplier statement, identify mismatches. Run for major suppliers and at year-end for audit AP confirmations. |
-| **Audit Preparation** | `clio jobs audit-prep --period YYYY` | Compile reports, schedules, reconciliations for auditor/tax. |
-| **FA Review** | `clio jobs fa-review` | Fixed asset register review, disposal/write-off processing. Run as part of year-end. |
-| **Statutory Filing** | `clio jobs statutory-filing` | Corporate income tax computation. CLI engines: `clio jobs statutory-filing sg-cs` (Form C-S computation), `clio jobs statutory-filing sg-ca` (capital allowance schedule). See the SG Form C-S section below. |
+| Job | Reference | Description |
+|-----|-----------|-------------|
+| **Bank Recon** | `references/bank-recon.md` | Clear unreconciled items: match, categorize, resolve. **Match to EXISTING open bills/invoices/payments (`reconcile_with_payments`) is the primary path; create-new only when nothing matches.** Drive end-to-end via the `view_auto_reconciliation` decision gate: per-entry, so fetch ids with `search_bank_records` first (auto-commit high-confidence, checkpoint the rest; see `references/bank-recon.md` Step 4a). Cascade matcher: `clio jobs bank-recon match`. |
+| **Document Collection** | `references/document-collection.md` | Scan and classify client documents from local directories and cloud links (Dropbox, Drive, OneDrive). Outputs file paths for upload via Jaz Magic. Ingest helper: `clio jobs document-collection ingest`. |
+| **GST/VAT Filing** | `references/gst-vat-filing.md` | Tax ledger review, discrepancy check, filing summary. |
+| **Payment Run** | `references/payment-run.md` | Select outstanding bills by due date, process payments. Outstanding-bills helper: `clio jobs payment-run outstanding`. |
+| **Credit Control** | `references/credit-control.md` | AR aging review, overdue chase list, bad debt assessment. Run on-demand when AR aging deteriorates. |
+| **Supplier Recon** | `references/supplier-recon.md` | AP vs supplier statement, identify mismatches. Run for major suppliers and at year-end for audit AP confirmations. |
+| **Audit Preparation** | `references/audit-prep.md` | Compile reports, schedules, reconciliations for auditor/tax. |
+| **FA Review** | `references/fa-review.md` | Fixed asset register review, disposal/write-off processing. Run as part of year-end. |
+| **Statutory Filing** | `references/sg-tax/wizard-workflow.md` | Corporate income tax computation. CLI engines: `clio jobs statutory-filing sg-cs` (Form C-S computation), `clio jobs statutory-filing sg-ca` (capital allowance schedule). See the SG Form C-S section below. |
 
 ## How Jobs Work
 
 Each per-job reference is a **phased checklist** of steps. Each step names:
 
 - **API call**: the exact platform tool + request body to execute the step
-- **Recipe reference**: link to the transaction-recipes skill for complex accounting patterns
-- **Calculator command**: `clio calc` command for independent financial cross-checks
+- **Recipe reference**: the transaction-recipes pattern behind a complex step
+- **Calculator**: the `calculate` type (or `clio calc` command) for the schedule or cross-check
 - **Verification check**: how to confirm the step was completed correctly
 - **Conditional flag**: steps that only apply in certain situations (e.g., "only if multi-currency org")
 
 Steps that carry real judgment (hold, defer, accept a variance, resume after a failure) also name the jot to record at that moment via the `jot` tool. Mechanical steps never do: a jot marks a choice among real alternatives, not activity.
 
-**For AI agents (hosted or CLI):** walk the phases in the per-job reference and call the named platform tools directly. Use the jaz-api skill for payload shapes.
-**For developers / scripts:** `clio jobs <type> --json` prints the phased checklist as JSON to drive automation pipelines.
-**For accountants:** use the formatted checklist (`clio jobs <type>`) to work through the close systematically.
+Use the jaz-api skill for payload shapes.
 
-## CLI Usage (local convenience)
+## CLI helpers
 
-These commands print the phased checklist for a period. They are a terminal convenience; a hosted agent drives the platform tools named in each reference directly.
+`clio jobs` holds five working sub-tools, not checklists.
 
 ```bash
-# Period-close (standalone = full plan, --incremental = extras only)
-clio jobs month-end --period 2025-01 [--currency SGD] [--json]
-clio jobs quarter-end --period 2025-Q1 [--incremental] [--json]
-clio jobs year-end --period 2025 [--incremental] [--json]
-
-# Ad-hoc
-clio jobs bank-recon [--account "DBS Current"] [--period 2025-01] [--json]
-clio jobs gst-vat --period 2025-Q1 [--json]
-clio jobs payment-run [--due-before 2025-02-28] [--json]
-clio jobs credit-control [--overdue-days 30] [--json]
-clio jobs supplier-recon [--supplier "Acme Corp"] [--period 2025-01] [--json]
-clio jobs audit-prep --period 2025 [--json]
-clio jobs fa-review [--json]
+clio jobs bank-recon match --input bank-data.json [--tolerance 0.01] [--date-window 14] [--json]
+clio jobs payment-run outstanding [--due-before 2025-02-28] [--supplier "Acme Corp"] [--currency SGD] [--json]
+clio jobs document-collection ingest --source ./client-docs [--upload] [--bank-account "DBS Current"] [--json]
 ```
 
+The other two, `clio jobs statutory-filing sg-cs` and `sg-ca`, are shown in the Singapore Form C-S section below.
+
 ## Relationship to Other Skills
 
 | Skill | Role |
 |-------|------|
 | **jaz-api** | Provides the exact API payloads for each step (field names, gotchas, error handling) |
 | **jaz-recipes** | Provides the accounting patterns for complex steps (accruals, FX reval, ECL, etc.) |
-| **jaz-jobs** (this skill) | Combines recipes + platform tools into sequenced, verifiable business processes |
+| **jaz-jobs** (this skill) | Combines those patterns + platform tools into sequenced, verifiable business processes |
 
 **Load all three skills together** for the complete picture. Jobs reference recipes by name; read the referenced recipe for implementation details.
 

package/assets/skills/jobs/references/audit-prep.md

@@ -1,8 +1,8 @@
 # Audit Preparation
 
-> Compile the report pack + supporting schedules + reconciliations an auditor or tax agent needs to issue an opinion or file a return. Walk the steps below in order, calling the named platform tools directly. (Local CLI convenience: `clio jobs audit-prep --period <YYYY>` prints this same phased deliverables checklist.)
+> Compile the report pack + supporting schedules + reconciliations an auditor or tax agent needs to issue an opinion or file a return. Walk the steps below in order, calling the named platform tools directly.
 
-## Tools, recipes, calculators this job uses
+## Tools and calculators this job uses
 
 ### Platform tools: financial statements
 - **`generate_trial_balance(endDate: <FY-end>)`** (step 2): master reconciliation. Every other report ties back to this.
@@ -32,7 +32,7 @@
 ### Calculators (cross-check schedules, no API key needed)
 - **`clio calc loan --principal --rate --term --start-date --json`** (step 8): independent loan amortization for the loan schedule.
 - **`clio calc lease --payment --term --rate --json`** (step 8): IFRS 16 ROU + lease liability schedule.
-- **`clio calc ecl --receivables <json> --json`** (step 8): ECL provision matrix per IFRS 9.
+- **`clio calc ecl --current --30d --60d --90d --120d --rates --json`** (step 8): ECL provision matrix per IFRS 9.
 - **`clio calc fixed-deposit --principal --rate --term --json`** (step 8): FD interest accrual.
 - **`clio calc depreciation --cost --salvage --life --method --json`** (step 8): per-asset depreciation cross-check vs FA register.
 
@@ -56,7 +56,7 @@ Even small exempt SG companies need this pack for the external accountant who pr
 
 ## Step 1: Scope the deliverables
 
-The jurisdiction-specific deliverable list. SG: TB / BS / P&L / CF / EM / AR aging / AP aging / bank recon / FA register / GST F5 yearly / supporting schedules. PH: same + ITR-specific schedules. (Local CLI: `clio jobs audit-prep --period 2025` prints this deliverables checklist.)
+The jurisdiction-specific deliverable list. SG: TB / BS / P&L / CF / EM / AR aging / AP aging / bank recon / FA register / GST F5 yearly / supporting schedules. PH: same + ITR-specific schedules.
 
 ## Step 2: Trial balance (the master)
 
@@ -109,11 +109,11 @@ Use `endDate` not `startDate` (rule 36, point-in-time snapshot). Assert:
 - `aged_ar.totalOutstanding == TB['Accounts Receivable'].balance` (recoverability gate; auditor tests > 90d aging for ECL adequacy).
 - `aged_ap.totalOutstanding == TB['Accounts Payable'].balance` (completeness gate).
 
-If ECL provision feels inadequate for the > 90d bucket, run the ECL recipe immediately:
+If ECL provision feels inadequate for the > 90d bucket, run the ECL calculator immediately:
 ```
-plan_recipe(recipe: 'ecl', buckets: <aged AR buckets as [{name, balance, rate}]>, existingProvision, startDate, ...)
+calculate(type: 'ecl', buckets: <aged AR buckets as [{name, balance, rate}]>, existingProvision, startDate)
 ```
-And post any top-up provision via `execute_recipe`. This avoids an auditor-proposed adjustment at fieldwork.
+And post any top-up provision yourself: `create_capsule` (type `ECL Provision`), then `create_journal` with `capsuleResourceId` (the three-step flow in `building-blocks.md` § Calculated schedules). This avoids an auditor-proposed adjustment at fieldwork.
 
 ## Step 7: Bank reconciliation (NON-NEGOTIABLE)
 
@@ -220,7 +220,7 @@ The SG Form C-S wizard walks the user field-by-field through the C-S form, prefi
 | Source | Error | Recovery |
 |--------|-------|----------|
 | `generate_*` | 422 `period_not_closed` | Year-end close incomplete. Route to `year-end-close.md` first. |
-| `generate_bank_recon_*` | `unreconciledCount > 0` | Route to `bank-recon.md`; do NOT hand pack with this open. |
+| `generate_bank_recon_summary` / `generate_bank_recon_details` | `unreconciledCount > 0` | Route to `bank-recon.md`; do NOT hand pack with this open. |
 | `download_export` | 422 `period_too_long` | GL XLSX rejected for >12 months. Split into per-quarter exports. |
 | `download_export` | 504 timeout | Large org. Re-run with smaller `endDate` range or contact infrastructure team. |
 | `update_account` | 422 `lock_date_in_future` | The CoA `lockDate` must be ≤ the period end date. Use today if unsure. |

package/assets/skills/jobs/references/bank-match.md

@@ -291,7 +291,7 @@ When bank records and transactions are in different currencies, the calculator a
 
 ## Integration with Bank Recon Job
 
-This calculator is designed to work as a pre-matching step in the `clio jobs bank-recon` workflow:
+This calculator is designed to work as a pre-matching step in the bank recon job (`bank-recon.md`):
 
 1. **Pull data:** Fetch unreconciled bank records + cashflow transactions from Jaz API
 2. **Run matcher:** `clio jobs bank-recon match --input data.json --json`

package/assets/skills/jobs/references/bank-recon.md

@@ -1,8 +1,8 @@
 # Bank Reconciliation
 
-> Clear unreconciled bank statement entries by matching, creating, or flagging. Highest-leverage book-accuracy job in Jaz: clean cash means everything else has a fighting chance. Walk the steps below in order, calling the named platform tools directly. (Local CLI convenience: `clio jobs bank-recon` prints this same phased checklist.)
+> Clear unreconciled bank statement entries by matching, creating, or flagging. Highest-leverage book-accuracy job in Jaz: clean cash means everything else has a fighting chance. Walk the steps below in order, calling the named platform tools directly.
 
-## Tools, recipes, calculators this job uses
+## Tools and calculators this job uses
 
 ### Platform tools: discovery + auto-match
 - **`list_bank_accounts()`** (step 1): pull all bank-type CoA accounts (per `jaz-api/SKILL.md` rule 18: GET `/bank-accounts` returns flat array `[{...}]`, NOT the standard paginated `{ data, totalElements, totalPages }` shape; normalize before consuming).
@@ -29,7 +29,7 @@
 - **`reconcile_cash_transfer(...)`**: inter-account transfer.
 
 ### Platform tools: create missing transactions
-- **`mcp magic create --file <pdf>` / `create_bt_from_attachment(...)`** (step 6 path B): OCR + autofill bill or invoice from receipt PDF/JPG.
+- **`create_bt_from_attachment(...)`** (step 6 path B): OCR + autofill bill or invoice from receipt PDF/JPG. Local CLI: `clio magic create --file <pdf> --type bill`.
 - **`create_cash_in(...)` / `create_cash_out(...)`** (step 6 path C): bank fees, interest, FX charges that have no source document.
 - **`create_bank_rule(...)`** (preventive): build a rule for any recurring pattern you handled this run (subscription, rent, utility) so it auto-applies next time.
 
@@ -50,7 +50,7 @@
 
 ## Steps
 
-Walk steps 1-8 below. (Local CLI: `clio jobs bank-recon --period 2025-01` prints the same phased checklist.)
+Walk steps 1-8 below.
 
 ## Step 1: Discover bank accounts
 
@@ -156,7 +156,7 @@ For unreconciled rows that have no book-side counterpart yet:
 
 **Path B, has document (PDF/JPG):**
 ```
-mcp magic create --file <invoice-or-receipt-path>
+clio magic create --file <invoice-or-receipt-path> --type bill   # or --type invoice
 # OR equivalent MCP call:
 create_bt_from_attachment(
   businessTransactionType: 'BILL' | 'INVOICE',
@@ -259,7 +259,7 @@ Per account: `bookBalance == bankStatementBalance ± documentedTimingDifference`
 
 ## Tips
 
-- **Weekly cadence beats monthly catch-up.** Monday-morning 15-min recon vs end-of-month 3-hour scramble. Recipe + cascade matcher amortize across short queues much faster.
+- **Weekly cadence beats monthly catch-up.** Monday-morning 15-min recon vs end-of-month 3-hour scramble. Bank rules + the cascade matcher clear short queues much faster.
 - **Bank rules are the highest-ROI investment.** Every recurring transaction (rent, subscription, utility) handled this run = a one-line `create_bank_rule` away from never seeing it again.
 - **Aspire + Airwallex direct feeds eliminate CSV imports.** No file step before step 2.
 - **Common bank-fee account suggestions:** `Bank Charges` / `Bank Fees` (Operating Expense), `Interest Expense` (for overdraft / loan interest paid to bank), `Interest Income` (savings / deposits), `Foreign Exchange Gain/Loss` (for FX conversion spreads).

package/assets/skills/jobs/references/building-blocks.md

@@ -1,6 +1,6 @@
 # Building Blocks for Jobs
 
-> Shared concepts every job uses. Names of platform tools + Jaz primitives + recipe-engine entry points. Read this before any per-job reference.
+> Shared concepts every job uses. Names of platform tools + Jaz primitives + the calculate-then-post flow. Read this before any per-job reference.
 
 ## Accounting periods
 
@@ -48,46 +48,64 @@ Standard assertions:
 - TB AP == `generate_aged_ap(endDate)` total.
 - TB Cash == `generate_bank_balance_summary(primarySnapshotDate)` per-bank total (via `bank-recon.md`).
 
-## Pre-emitted DRAFT journal pattern
+## Calculated schedules: calculate, capsule, post
 
-Recipe engine creates ALL future-dated journals upfront as DRAFT (loan: 60 monthly journals; prepaid-expense: 12 monthly journals; lease: termMonths monthly journals; etc.). The recipe engine does NOT use Jaz schedulers; pre-emitted DRAFTs are the canonical pattern.
+There is no one-call "recipe" execution. Any job step that needs a schedule (loan, lease, prepaid, deferred revenue, accrual, ECL, provision, dividend, disposal) is three steps you perform yourself:
+
+```
+calculate(type: 'prepaid-expense', amount: 12000, periods: 12, startDate: '2025-01-01')
+list_capsule_types()
+create_capsule(capsuleTypeResourceId: <type id>, title: <blueprint.capsuleName>, description: <blueprint.capsuleDescription>)
+create_journal(valueDate: <step date>, autoReference: true, journalEntries: [<step lines>], capsuleResourceId: <capsule id>)
+```
+
+1. **`calculate`** is offline and read-only (local CLI: `clio calc <type> ... --json`). It returns the schedule and, when `startDate` is given, a `blueprint`: `capsuleType`, `capsuleName`, `capsuleDescription`, and `steps[]`, each with an `action` (`journal`, `bill`, `invoice`, `cash-in`, `cash-out`, `fixed-asset`, `note`), a `date`, and `lines[]` of `{account, debit, credit}`. Without a start date most calculators return the schedule only. It posts nothing.
+2. **Capsule:** `list_capsule_types`, match the blueprint's `capsuleType` by name, then `create_capsule`. If the type is missing, `create_capsule_type(displayName: <capsuleType>)` first.
+3. **Post each step** with the tool its `action` names: `create_journal`, `create_bill`, `create_invoice`, `create_cash_in`, `create_cash_out`, each with `capsuleResourceId`. The blueprint's `account` values are generic names ("Prepaid Asset", "Cash / Bank Account"): resolve each to the org's own account with `search_accounts` and confirm the mapping with the user before posting. A cash step can only carry lines on the side opposite the bank: if a cash-in or cash-out step has another line on the bank's side (for example withholding tax), post the net cash entry and a separate journal for that line. A fixed amount repeating every period can be one `create_scheduled_journal` instead of N journals.
+
+`fx-reval` is verification only: Jaz revalues foreign-currency balances at period end, so posting its result double-counts.
+
+## Future-dated DRAFT journal pattern
+
+When a schedule was posted up front as future-dated DRAFT journals (creates default to draft), each close finalizes the current period's journal:
 
-Monthly action per recipe-managed capsule:
 ```
 search_journals(filter: {valueDate: {between: [<period-start>, <period-end>]}, status: {eq: 'DRAFT'}})
-update_journal(resourceId: <this period's pre-emitted journal>, saveAsDraft: false)
+update_journal(resourceId: <this period's journal>, saveAsDraft: false)
 ```
 
-For Jaz-scheduler-driven recurrences (`create_scheduled_journal`, `create_scheduled_invoice`, `create_scheduled_bill`, subscriptions): scheduler templates auto-fire and create new ACTIVE entries each period. Different primitive; the recipe engine doesn't use these.
+For Jaz-scheduler-driven recurrences (`create_scheduled_journal`, `create_scheduled_invoice`, `create_scheduled_bill`, subscriptions): scheduler templates auto-fire and create new ACTIVE entries each period, so there is nothing to finalize.
 
 ## Capsule conventions
 
-Every recipe-engine call attaches its outputs to a capsule. Search across all capsules of a type for cross-cutting reporting:
+Every calculated schedule is posted into a capsule. Search across capsules for cross-cutting reporting:
 
 ```
 search_capsules(filter: {status: {eq: 'ACTIVE'}})
 ```
 
-Capsule types used by jobs:
-- `Prepaid Expenses`: recipe `prepaid-expense`
-- `Deferred Revenue`: recipe `deferred-revenue`
-- `Accrued Expenses`: recipe `accrued-expense` (also bonus accruals)
-- `Loan Repayment`: recipe `loan`
-- `Lease`: recipe `lease` (incl. hire-purchase)
-- `Depreciation`: recipe `depreciation` (DDB / 150DB; SL goes through Jaz native FA)
-- `Fixed Deposit`: recipe `fixed-deposit`
-- `Asset Disposal`: recipe `asset-disposal`
-- `Provisions`: recipe `provision` (IAS 37)
-- `ECL Provision`: recipe `ecl` (IFRS 9 simplified)
-- `Employee Benefits`: recipes `leave-accrual` + `accrued-expense` (bonus)
-- `Dividends`: recipe `dividend`
-- `Intercompany`: manual (no engine)
+Capsule types used by jobs (the `capsuleType` each calculator's blueprint names):
+- `Prepaid Expenses`: calculator `prepaid-expense`
+- `Deferred Revenue`: calculator `deferred-revenue`
+- `Accrued Expenses`: calculator `accrued-expense` (also bonus accruals)
+- `Loan Repayment`: calculator `loan`
+- `Lease Accounting`: calculator `lease`
+- `Hire Purchase`: calculator `lease` with a useful life (hire purchase)
+- `Depreciation`: calculator `depreciation` (DDB / 150DB; SL goes through Jaz native FA)
+- `Fixed Deposit`: calculator `fixed-deposit`
+- `Asset Disposal`: calculator `asset-disposal`
+- `Provisions`: calculator `provision` (IAS 37)
+- `ECL Provision`: calculator `ecl` (IFRS 9 simplified)
+- `Employee Benefits`: calculators `leave-accrual` + `accrued-expense` (bonus)
+- `Dividends`: calculator `dividend`
+- `Intercompany`: manual (no calculator)
 - `Capital Projects`: manual (CWIP-to-FA)
 - `M&A` / `Restructuring` / `Insurance Claim` / `Bad Debt Write-off` / `Investments`: manual (per `transaction-recipes/references/building-blocks.md` § Capsules)
 
 Group GL by capsule for the auditor:
 ```
-get_capsule(resourceId)   # returns totalTransactions (a COUNT), not the transactions; GL cannot group by capsule
+generate_general_ledger(startDate: <period-start>, endDate: <period-end>, groupBy: 'CAPSULE')   # the ledger grouped by capsule
+get_capsule(resourceId)   # returns totalTransactions (a COUNT), not the transactions
 ```
 
 ## Platform tools every job uses
@@ -103,8 +121,9 @@ get_capsule(resourceId)   # returns totalTransactions (a COUNT), not the transac
 | `generate_general_ledger` | Investigation + audit-prep |
 | `generate_fa_summary` / `generate_fa_recon_summary` | FA review, year-end |
 | `search_journals` / `search_invoices` / `search_bills` | Discovery + filter, every job |
-| `search_capsules` | Recipe-managed lifecycle discovery |
-| `bulk_finalize_drafts` | Monthly-close + every job that finalizes pre-emitted DRAFTs |
+| `calculate` | Schedules + journal lines for every calculated step (posts nothing) |
+| `search_capsules` | Capsule lifecycle discovery |
+| `bulk_finalize_drafts` / `bulk_update_journals` | Monthly-close + every job that finalizes DRAFTs (journals go through `bulk_update_journals`) |
 | `update_account` lockDate | Period close |
 
 ## Job sequencing
@@ -113,7 +132,7 @@ Period-close jobs layer on each other; the ad-hoc jobs slot into the period clos
 
 | Job | Builds on / invokes |
 |-----|---------------------|
-| `month-end-close` | foundation: bank-recon (step 3), document-collection (capture late bills), per-recipe finalize (accruals, prepaid, deferred, depreciation, loan) |
+| `month-end-close` | foundation: bank-recon (step 3), document-collection (capture late bills), per-schedule finalize (accruals, prepaid, deferred, depreciation, loan) |
 | `quarter-end-close` | month-end-close ×3 + GST/VAT filing, ECL review, bonus true-up, intercompany recon, provision unwinding |
 | `year-end-close` | quarter-end-close ×4 + FA reconciliation, true-ups, dividends, retained-earnings rollover; hands off to audit-prep |
 | `audit-prep` | runs after year-end-close; consumes fa-review, supplier-recon (majors), bank-recon outputs; feeds statutory-filing |
@@ -146,7 +165,7 @@ Every leg carries its own explicit `org_id`: a wrong "active" org silently posts
 
 ## Cross-references
 
-- `transaction-recipes/references/building-blocks.md`: recipe-side primitives (capsules, schedulers, the engine itself, recipe-name aliases). Pair with this file for full context.
+- `transaction-recipes/references/building-blocks.md`: recipe-side primitives (capsules, schedulers, calculators). Pair with this file for full context.
 - `jaz-api/SKILL.md`: endpoint-by-endpoint API rules. Cited per-job for specific gotchas.
 
 ### Filter limits on capsules and journals (measured 2026-09-07)
@@ -167,10 +186,10 @@ compare case-insensitively with separators normalized rather than testing equali
 `capsuleResourceId`, no `fixedAssetResourceId`. There is no reverse route either: a capsule exposes
 only `totalTransactions` (a count), and no `/capsules/{id}/journals` endpoint exists. Narrow with
 the declared fields (`valueDate`, `status`, `type`, `templateType`, `tags`, `reference`) and report the capsule
-and its `totalTransactions` count and let the practitioner identify the journals. Do NOT assume the
-recipe left a link to match on: `referencePrefix` is optional with no default (`core/recipe/types.ts`),
-is caller-chosen text unrelated to the capsule id, and the engine sets no tags on anything it creates
-(`core/recipe/engine.ts`). Note `tags` is PLURAL; `tag` is rejected.
+and its `totalTransactions` count and let the practitioner identify the journals. `get_journal` does
+return the link per journal as `capsule: {resourceId, type, title}`, so a candidate can be checked
+one at a time. When you post a schedule yourself, give its journals a shared `reference` prefix or
+tag so the next close can find them. Note `tags` is PLURAL; `tag` is rejected.
 
 **Capsules cannot be filtered by date either.** `startDate` and `endDate` are declared on
 `CapsuleFilter` and pass validation, but every form measured on 2026-09-07 (`{gte}`, `{between}`,

package/assets/skills/jobs/references/credit-control.md

@@ -1,8 +1,8 @@
 # Credit Control / AR Chase
 
-> Systematically chase overdue customer invoices, assess collection risk, identify bad debt. Walk the steps below in order, calling the named platform tools directly. (Local CLI convenience: `clio jobs credit-control` prints this same phased checklist.)
+> Systematically chase overdue customer invoices, assess collection risk, identify bad debt. Walk the steps below in order, calling the named platform tools directly.
 
-## Tools, recipes, calculators this job uses
+## Tools and calculators this job uses
 
 ### Platform tools
 - **`generate_aged_ar(endDate: <date>)`**: step 1: AR aging report with bucket breakdown.
@@ -11,19 +11,19 @@
 - **`get_contact_signals(resourceId: <id>, btType: 'SALE')`**: step 3: pull cadence + outlier signals + outstanding balance for the customer. Mid-7 endpoint.
 - **`apply_credits_to_invoice(...)`** / **`create_customer_credit_note(...)`**: step 6: write-off path A for stage-3 specific impairment.
 - **`pay_invoice(... paymentMethod: 'DEBT_WRITE_OFF' ...)`**: step 6: write-off path B (direct).
-- **`plan_recipe(recipe: 'ecl', ...)` + `execute_recipe(...)`**: step 7: ECL collective top-up if material change in aging.
+- **`calculate(type: 'ecl', ...)`**, then `create_capsule` + `create_journal` with `capsuleResourceId`: step 7: ECL collective top-up if material change in aging.
 - **`download_export(exportType: 'analysis-receivables-customer-risk', startDate, endDate)`**: step 8: pre-empt audit by surfacing high-risk customers.
 
 ### Cross-references
 - Run inside the month-end close (AR aging review + flag overdue) and ad-hoc whenever the overdue threshold is hit.
 - Sibling jobs: `bank-recon.md` (newly-cleared customer payments shift the aging), `audit-prep.md` step 6 (year-end AR aging review).
-- Recipes: `ecl` for the collective provision; path A/B for specific write-offs. See the transaction-recipes skill.
+- Calculator: `ecl` for the collective provision; path A/B for specific write-offs. See the transaction-recipes skill for the pattern.
 
 ---
 
 ## Steps
 
-Walk steps 1-8 below. (Local CLI: `clio jobs credit-control --overdue-days 30` prints the same phased checklist.)
+Walk steps 1-8 below.
 
 ## Step 1: AR aging snapshot
 
@@ -130,22 +130,23 @@ pay_invoice(
 )
 ```
 
-Per memory rule [Bad Debt Write-off]: `paymentMethod: 'DEBT_WRITE_OFF'` is the canonical method enum. Bad Debt Expense GL must exist in CoA.
+`paymentMethod: 'DEBT_WRITE_OFF'` is the canonical method enum. Bad Debt Expense GL must exist in CoA.
 
 Future-receivable reversal: if the customer eventually pays after write-off (rare but possible), post via `create_journal`: Dr Cash / Cr Bad Debt Recoveries (separate revenue line for transparency).
 
 ## Step 7: ECL collective top-up (if material aging shift)
 
-If the AR aging shifted materially this period (e.g., $50K moved from current to 90d+): invoke the `ecl` recipe for the collective top-up.
+If the AR aging shifted materially this period (e.g., $50K moved from current to 90d+): run the `ecl` calculator for the collective top-up.
 
 ```
 clio calc ecl --current <c> --30d <30> --60d <60> --90d <90> --120d <120> --rates <org ECL loss-rate matrix> --existing-provision <TB Allowance balance> --json
 ```
 
-If `topUpRequired > materiality threshold`:
+If `adjustmentRequired > materiality threshold`:
 ```
-plan_recipe(recipe: 'ecl', ...)
-execute_recipe(...)   // creates its own ECL Provision capsule; regroup with move_transaction_capsules if needed
+calculate(type: 'ecl', buckets: <[{name, balance, rate}]>, existingProvision: <TB Allowance balance>, startDate: <period-end>)
+create_capsule(capsuleTypeResourceId: <ECL Provision type id, from list_capsule_types>, title: <blueprint.capsuleName>)
+create_journal(valueDate: <period-end>, autoReference: true, journalEntries: [<the calculator's journal lines, accounts resolved via search_accounts>], capsuleResourceId: <capsule id>)
 bulk_update_journals(items: [{resourceId: <id>, saveAsDraft: false}, ...])
 ```
 
@@ -169,7 +170,7 @@ Returns XLSX with high-risk customer flags (rising aging trends, recently-defaul
 | Step 3 | `get_contact_signals` returns `null` | The freshness layer is offline; skip the signals step and use aging alone. Don't halt the job. |
 | Step 6 Path A | `apply_credits_to_invoice` 422 `credit_exceeds_balance` | Split the credit across multiple invoices, OR reduce the credit amount to match the bill balance. |
 | Step 6 Path B | `paymentMethod: 'DEBT_WRITE_OFF'` rejected | Verify the enum value via `jaz-api/SKILL.md` (some orgs may have custom payment-method config; default supports DEBT_WRITE_OFF). |
-| Step 7 ECL recipe | Top-up causes Bad Debt Expense to spike | Expected: material aging shift = material P&L impact. Surface to practitioner; potentially split across multiple periods if it's a known one-off (rare). |
+| Step 7 ECL top-up | Top-up causes Bad Debt Expense to spike | Expected: material aging shift = material P&L impact. Surface to practitioner; potentially split across multiple periods if it's a known one-off (rare). |
 | Customer files insolvency mid-chase | (process) | Stop chase. Move directly to step 6 specific write-off. Document the insolvency filing reference. |
 | Customer pays post-write-off | (rare) | Post `create_journal`: Dr Cash / Cr Bad Debt Recoveries. Don't reverse the original write-off; keep the audit trail clean. |
 
@@ -189,4 +190,4 @@ Returns XLSX with high-risk customer flags (rising aging trends, recently-defaul
 - `month-end-close.md`: AR aging review + chase activity log inside the period close.
 - `quarter-end-close.md` Q2: formal ECL provision review (collective).
 - `audit-prep.md` step 6: year-end AR aging; specific impairments documented via path A/B with capsules.
-- Recipes: `ecl`. See the transaction-recipes skill.
+- Calculator: `ecl`. See the transaction-recipes skill for the pattern.

package/assets/skills/jobs/references/document-collection.md

@@ -1,11 +1,11 @@
 # Document Collection
 
-> Scan + classify client docs (invoices, bills, credit notes, bank statements) from local dirs or cloud links (Dropbox, Google Drive, OneDrive); decrypt encrypted PDFs (`qpdf`); upload via Jaz Magic. Walk the steps below in order, calling the named platform tools directly. (Local CLI convenience: `clio jobs document-collection` prints this same phased checklist; the `ingest` subcommand below does the local/cloud scan.)
+> Scan + classify client docs (invoices, bills, credit notes, bank statements) from local dirs or cloud links (Dropbox, Google Drive, OneDrive); decrypt encrypted PDFs (`qpdf`); upload via Jaz Magic. Walk the steps below in order, calling the named platform tools directly. (Local CLI: the `clio jobs document-collection ingest` sub-tool below does the local/cloud scan.)
 
-## Tools, recipes, calculators this job uses
+## Tools and calculators this job uses
 
 ### Platform tools
-- **`mcp magic create --file <pdf>` / `create_bt_from_attachment(businessTransactionType: 'BILL'|'INVOICE'|'CUSTOMER_CREDIT_NOTE'|'SUPPLIER_CREDIT_NOTE', sourceUrl)`**: step 4: OCR + line-item extraction + contact + CoA suggestion. Creates DRAFT transaction.
+- **`create_bt_from_attachment(businessTransactionType: 'BILL'|'INVOICE'|'CUSTOMER_CREDIT_NOTE'|'SUPPLIER_CREDIT_NOTE', sourceUrl)`**: step 4: OCR + line-item extraction + contact + CoA suggestion. Creates DRAFT transaction. Local CLI: `clio magic create --file <pdf> --type bill`.
 - **`finalize_bill(...)` / `finalize_invoice(...)` / `finalize_customer_credit_note(...)`**: step 5: finalize practitioner-reviewed Magic-extracted DRAFTs.
 - **`import_bank_statement(accountResourceId, sourceUrl | attached file)`**: step 6: bank statements (CSV / OFX / PDF); creates bank records pending reconciliation per `bank-recon.md`.
 - **`search_background_jobs(filter: {resourceId: {eq: <jobId>}})`**: step 7: poll Magic / bank-import async jobs to terminal status.
@@ -13,7 +13,7 @@
 ### CLI tools (jaz-cli, offline)
 - **`clio jobs document-collection ingest --source <local-dir> --json`**: step 2 ingest local: scan a local directory, classify per file-type heuristics, output JSON with per-file metadata (`{path, classifiedAs, confidence, encrypted, suggestedAction}`).
 - **`clio jobs document-collection ingest --source 'https://www.dropbox.com/scl/fo/...' --json`**: step 2 ingest cloud: same flow over a Dropbox / Google Drive / OneDrive shared link. Recursive folder traversal. Files downloaded to a temp dir.
-- **step 3 decryption is AUTOMATIC; there is no flag.** The same `ingest` call detects password-protected PDFs and decrypts via `qpdf`. Per memory rule: if `__pw__<password>` is in the filename, the ingest tool extracts and uses the password automatically.
+- **step 3 decryption is AUTOMATIC; there is no flag.** The same `ingest` call detects password-protected PDFs and decrypts via `qpdf`. If `__pw__<password>` is in the filename, the ingest tool extracts and uses the password automatically.
 
 ### External dependencies
 - **`qpdf`** binary: required for encrypted PDF decryption. Document-collection ingest detects encryption + invokes qpdf transparently. If qpdf missing: surface install instruction (`brew install qpdf` on macOS, `apt-get install qpdf` on Linux).
@@ -27,7 +27,7 @@
 
 ## Steps
 
-Walk steps 1-8 below. (Local CLI: `clio jobs document-collection --period 2025-01` prints the same phased checklist.)
+Walk steps 1-8 below.
 
 ## Step 1: Identify the source
 
@@ -86,7 +86,7 @@ Decrypted files replace the original in the ingest manifest; original kept for a
 For each file with `suggestedAction: 'magic-create-bill' | 'magic-create-invoice' | 'magic-create-credit-note'`:
 
 ```
-mcp magic create --file <decrypted path> --type bill
+clio magic create --file <decrypted path> --type bill
 # OR equivalent MCP call:
 create_bt_from_attachment(
   businessTransactionType: 'BILL',