Cfo Ledger Ops

CFO Ledger Ops

Use this skill when the task touches:

• canonical C.L.E.A.R. workflow guidance
• Beancount account, metadata, or policy conventions
• expected ledger file layout
• monthly, quarterly, or year-end operating sequences
• docs or prompts that describe how CFO Stack ledgers should be structured

Canonical Workflow

The C.L.E.A.R. cycle is:

Capture -> Log -> Extract -> Automate -> Report

Default operating sequences:

• Monthly: /capture -> /classify -> /reconcile -> /report -> /snapshot
• If files are not on disk yet: /statement-export or /statement-export-private -> /capture
• Quarterly: /quarterly-tax -> /tax-plan
• Year-end: /audit -> /report -> /snapshot

Use /consult when the user needs cross-model thinking on:

• ambiguous bookkeeping treatment
• tax framing or IRS/CRA interpretation questions
• competing ledger-modeling approaches
• workflow or reporting tradeoffs that benefit from external model comparison

For IRS/CRA questions, anchor the work in official-source text or the jurisdiction pack first. Model output is review input, not compliance approval.

Beancount Conventions

• Operating currencies: CAD, USD unless the ledger says otherwise
• Account hierarchy example: Assets:Bank:InstitutionName, Expenses:Category:Subcategory
• Policy lookup order: ledger-local cfo-stack.yaml, then global ~/.cfo-stack/config.yaml
• Metadata tags:
  • classify: auto|confirmed|manual
  • receipt: path/to/file
  • receipt-ocr: path/to/processed/file
• Balance assertions are required at monthly close
• Recoverable sales tax belongs in receivable/asset accounts, not expense accounts

Canonical Ledger Layout

ledger/
├── cfo-stack.yaml
├── capture/
│   └── statement-export.yaml
├── main.beancount
├── accounts.beancount
├── YYYY/
│   ├── MM-transactions.beancount
│   └── MM-reconciliation.beancount
├── prices.beancount
├── tax/
│   └── jurisdiction.yaml
└── rules/
    └── classify-rules.yaml

Editing Guidance

• Prefer updating the most specific slash-skill under skills/*/SKILL.md when behavior is command-specific.
• Keep AGENTS.md limited to durable repo-wide guardrails and routing hints.
• If a convention becomes detailed enough to need examples or edge cases, keep the detail here or in another repo-local skill instead of expanding AGENTS.md.