; Accounts payable starter ledger for Beancount.
;
; Generated from blog/2025-08-20-what-is-accounts-payable.md
; (fence marked `; accounts-payable-starter — complete runnable AP workflow`).
; Do not edit by hand — regenerate with:
;   yarn generate:ap-starter
;
; Sample data: every name, amount and date below is fictional.
; No invoice PDF or documents folder is required to load this file.
;
; Validate with the pinned toolchain (Beancount 3.2.3):
;   uvx --from beancount==3.2.3 bean-check public/downloads/accounts-payable-starter.bean
;
; Open-item as of 2025-09-04 (beanquery 0.2.0):
;   uvx --from beanquery==0.2.0 --with beancount==3.2.3 \
;     bean-query public/downloads/accounts-payable-starter.bean \
;     "SELECT payee, any_meta('invoice') AS invoice, any_meta('due') AS due, -SUM(number) AS outstanding WHERE account ~ '^Liabilities:AccountsPayable' AND date <= 2025-09-04 GROUP BY payee, invoice, due HAVING SUM(number) < 0 ORDER BY due, payee"
;
; Expected balances after full load:
;   Assets:Bank:Checking: 3150.00 USD
;   Equity:Opening-Balances: -5000.00 USD
;   Expenses:Office: 350.00 USD
;   Expenses:Parts: 1650.00 USD
;   Expenses:Supplies:Paint: 500.00 USD
;   Liabilities:AccountsPayable: -650.00 USD
; Expected open outstanding sum as of 2025-09-04: 1500.00 (Forest settled / absent; Acme 800.00).

; accounts-payable-starter — complete runnable AP workflow
option "operating_currency" "USD"

2025-01-01 open Assets:Bank:Checking USD
2025-01-01 open Equity:Opening-Balances USD
2025-01-01 open Liabilities:AccountsPayable USD
2025-01-01 open Expenses:Supplies:Paint USD
2025-01-01 open Expenses:Parts USD
2025-01-01 open Expenses:Office USD
2025-01-01 open Income:Discounts:Payables USD

; Fictional opening cash — enough to cover every payment in this ledger
2025-01-01 * "Opening balance"
  Assets:Bank:Checking           5000.00 USD
  Equity:Opening-Balances       -5000.00 USD

; Settled before as-of — must disappear from the open report
2025-08-05 * "Forest Paint Supply" "Paint order INV-10455" ^INV-10455 #ap
  invoice: "INV-10455"
  due: "2025-09-04"
  Expenses:Supplies:Paint         500.00 USD
  Liabilities:AccountsPayable    -500.00 USD

2025-09-01 * "Forest Paint Supply" "Payment INV-10455" ^INV-10455
  invoice: "INV-10455"
  due: "2025-09-04"
  Liabilities:AccountsPayable     500.00 USD
  Assets:Bank:Checking           -500.00 USD

; Early-payment discount alternatives for INV-10455 — mutually exclusive with
; the standard payment above AND with each other. To take 2/10 instead: delete
; (or comment out) the 2025-09-01 payment, then uncomment EXACTLY ONE option.
; Never leave both options active — that clears AP twice.
;
; Option 1: Record the discount as other income
; 2025-08-12 * "Forest Paint Supply" "Early payment discount INV-10455" ^INV-10455
;   invoice: "INV-10455"
;   due: "2025-09-04"
;   Liabilities:AccountsPayable     500.00 USD
;   Assets:Bank:Checking           -490.00 USD
;   Income:Discounts:Payables       -10.00 USD
;
; Option 2: Reduce the original expense directly
; 2025-08-12 * "Forest Paint Supply" "Early payment discount INV-10455" ^INV-10455
;   invoice: "INV-10455"
;   due: "2025-09-04"
;   Liabilities:AccountsPayable     500.00 USD
;   Assets:Bank:Checking           -490.00 USD
;   Expenses:Supplies:Paint         -10.00 USD

; Partial before as-of; final $800 payment is AFTER 2025-09-04
2025-08-10 * "Acme Parts" "INV-9001" ^INV-9001
  invoice: "INV-9001"
  due: "2025-09-09"
  Expenses:Parts                 1200.00 USD
  Liabilities:AccountsPayable   -1200.00 USD

2025-08-20 * "Acme Parts" "Payment INV-9001 (1/3)" ^INV-9001
  invoice: "INV-9001"
  due: "2025-09-09"
  Liabilities:AccountsPayable     400.00 USD
  Assets:Bank:Checking           -400.00 USD

2025-09-05 * "Acme Parts" "Payment INV-9001 (final)" ^INV-9001
  invoice: "INV-9001"
  due: "2025-09-09"
  Liabilities:AccountsPayable     800.00 USD
  Assets:Bank:Checking           -800.00 USD

; Unpaid — not yet due as of 2025-09-04
2025-08-15 * "Bright Office Co" "INV-220" ^INV-220
  invoice: "INV-220"
  due: "2025-09-14"
  Expenses:Office                 300.00 USD
  Liabilities:AccountsPayable    -300.00 USD

; Unpaid — due today (as-of == due)
2025-08-20 * "Helix Industries" "INV-440" ^INV-440
  invoice: "INV-440"
  due: "2025-09-04"
  Expenses:Parts                  200.00 USD
  Liabilities:AccountsPayable    -200.00 USD

; Unpaid — 30 days overdue as of 2025-09-04
2025-07-06 * "Metro Hardware" "INV-77" ^INV-77
  invoice: "INV-77"
  due: "2025-08-05"
  Expenses:Parts                  150.00 USD
  Liabilities:AccountsPayable    -150.00 USD

; Overpayment — credit balance (not an amount due; see edge cases)
2025-08-01 * "Credit Vendor" "INV-C1" ^INV-C1
  invoice: "INV-C1"
  due: "2025-08-20"
  Expenses:Parts                  100.00 USD
  Liabilities:AccountsPayable    -100.00 USD

2025-08-18 * "Credit Vendor" "Overpay INV-C1" ^INV-C1
  invoice: "INV-C1"
  due: "2025-08-20"
  Liabilities:AccountsPayable     150.00 USD
  Assets:Bank:Checking           -150.00 USD

; Missing due metadata — still open; age into a separate bucket, do not drop
2025-08-12 * "No Due Co" "INV-ND" ^INV-ND
  invoice: "INV-ND"
  Expenses:Office                  50.00 USD
  Liabilities:AccountsPayable     -50.00 USD