; fitness-studio-starter — complete runnable January close
; Fictional teaching data in USD; all accounts start at zero.
; Annual access: Jan 1–Dec 31, 2026, available evenly over 12 monthly periods.
; No joining fee, separate service, freeze, cancellation, refund, discount,
; payment fee, indirect tax, financing adjustment or other transaction.
; Accrual-bookkeeping example only; no tax treatment is implied.
option "operating_currency" "USD"

2025-12-31 open Assets:Bank:Checking USD
2025-12-31 open Liabilities:DeferredRevenue:Memberships USD
2025-12-31 open Liabilities:AccountsPayable USD
2025-12-31 open Income:Memberships USD
2025-12-31 open Expenses:Supplies USD
2025-12-31 open Expenses:Cleaning USD

2026-01-01 * "Demo Member" "Annual access payment received"
  membership: "DEMO-ANNUAL-001"
  Assets:Bank:Checking                    1200.00 USD
  Liabilities:DeferredRevenue:Memberships -1200.00 USD

2026-01-10 * "Demo Supplies" "Supplies bought and fully consumed in January"
  Expenses:Supplies                         30.00 USD
  Assets:Bank:Checking                     -30.00 USD

2026-01-31 * "Demo Cleaning" "January cleaning completed; invoice unpaid"
  invoice: "DEMO-CLEAN-001"
  due: "2026-02-05"
  Expenses:Cleaning                        60.00 USD
  Liabilities:AccountsPayable              -60.00 USD

2026-01-31 * "Demo Member" "January access earned: 1200 / 12"
  membership: "DEMO-ANNUAL-001"
  Liabilities:DeferredRevenue:Memberships  100.00 USD
  Income:Memberships                     -100.00 USD

; These beginning-of-February assertions check the January close.
; They add no February activity or future recognition/payment entries.
2026-02-01 balance Assets:Bank:Checking                    1170.00 USD
2026-02-01 balance Liabilities:DeferredRevenue:Memberships -1100.00 USD
2026-02-01 balance Liabilities:AccountsPayable               -60.00 USD
2026-02-01 balance Income:Memberships                      -100.00 USD
2026-02-01 balance Expenses:Supplies                         30.00 USD
2026-02-01 balance Expenses:Cleaning                         60.00 USD