[New1Direction]

Stage 2 of reading the business through its own records: accounting and spend. It builds on Operations (#71), uses the same folder, and keeps the same rule of aggregates only.

What it reads (monthly aggregates per currency)

Records	Kept
Bank, card or ledger lines (any statement CSV with a date, an amount or debit/credit, and a description, payee or category)	money in and out, out by category, by known supplier, and deposits from payment processors
Vendor bills	billed, open and overdue, by known supplier
AWS cost and usage reports, Google Cloud billing exports, Azure cost exports	cost by provider and service
operations.py pull aws	Cost Explorer through the user's aws command line (ce:GetCostAndUsage, read-only); writes aggregates only

• People are never named. A payee is kept only when it names a supplier OntologyEX knows: the supplier map's catalog, plus the forms banks print, like AWS EMEA or GOOGLE *CLOUD. Payroll lines, shops and customers refunded count under their category only. Names too common to tell from a shop or a word (Square, Segment, Neon…) are not matched.
• Descriptions are only matched, never kept. Neither are AWS resource or account IDs.
• Mapping: operations.json gives a bank file its currency (most exports have none) and a date format, and flips the sign for card exports that list charges as positive.
• Withholding: cloud costs describe services, not people, so they are never withheld; bank lines and bills follow the small-count rule.

What it answers that the code can't

• Suppliers paid against suppliers used, by comparing the bank and bills with the supplier map:
  • paid, not in the code: a tool people use, a service set up elsewhere, or one nobody needs any more;
  • in the code, not paid: a free plan, paid from another account, or not set up for production;
  • payment processors are left out of both, since their fees come out of payouts.
• Did processor payouts reach the bank? Payouts by the month they landed are compared with processor deposits in the bank lines, over the months both cover except the last. This is rough: monthly, not line by line.
• Cloud against what comes in: the last complete month's cloud cost as a share of payments taken.
• Signals in the command center (new Spend category): PAYOUTS_NOT_IN_BANK, DEPOSITS_WITHOUT_PAYOUTS, BILLS_OVERDUE, SPEND_RISING, CLOUD_COST_RISING, NEW_SUPPLIER_PAID, plus the paid-vs-used findings.
• /operations gains a Spend section:
  • tiles for money in and out, cloud and its share of payments, bills, and payouts reaching the bank;
  • a monthly in/out chart;
  • where money went, and cloud cost by service;
  • the suppliers paid, with whether the code uses each.

Demo and golden

The demo gains:

• six months of a synthetic business bank account, whose payroll lines name fictional people (tested never to appear);
• vendor bills;
• an AWS cost and usage report;
• one paid payout that never reaches the bank;
• a web app that declares SendGrid and Sentry.

The page finds:

• the missing payout, exactly $3,142;
• the overdue Datadog bill;
• a spending jump from a one-off legal fee;
• EC2 costs up 45%;
• OpenAI paid for the first time;
• AWS, Datadog, Twilio and OpenAI paid but not in the code;
• Sentry used in the code but not paid.

The golden fixtures record why the demo's command center, digest and operations ledger changed.

Verification

• tests/test_operations.py (26 tests; 9 new for spend):
  • no person, payee, description, AWS resource or account leaves the records;
  • suppliers, categories, cloud services and signals;
  • the reconciliation gap equals the missing payout exactly;
  • paid vs used, and its command-center items;
  • debit/credit columns, and a missing currency reported with a hint;
  • card charges listed as positive;
  • Google Cloud and Azure exports;
  • overdue bills;
  • the AWS pull through a fake aws command, including the exact arguments and a failure.
• python -m unittest discover -s tests: OK. golden.py check --require-rust: 19 OK.
• Chromium: /operations at 1280px and 390px with no errors and no horizontal overflow.

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Generated by Claude Code