spb/air Public MIT

1# Projet : AIR — Accounting Intermediate Representation2# Auteur : Simon-Pierre Boucher3# Contact : contact@spboucher.ai4#5# Demo AIR document: a small first month of business, standalone mode.6# All amounts are strings — bare YAML floats are rejected by the schema.78air_version: "0.1"9events:10  - id: evt_demo_owner11    type: OwnerContribution12    date: 2026-01-0213    description: "Initial owner investment"14    amount: {amount: "20000.00", currency: CAD}1516  - id: evt_demo_loan17    type: LoanReceived18    date: 2026-01-0519    description: "Working-capital bank loan"20    amount: {amount: "15000.00", currency: CAD}2122  - id: evt_demo_equipment23    type: Purchase24    date: 2026-01-0825    description: "Workshop CNC machine"26    parties: {buyer: "company:acme", vendor: "vendor:machinco"}27    amount: {amount: "8000.00", currency: CAD}28    tax: {jurisdiction: CA-QC}2930  - id: evt_demo_supplies31    type: Purchase32    date: 2026-01-1033    description: "Office supplies (cash)"34    amount: {amount: "250.00", currency: CAD}35    payment: {method: cash, immediate: true}36    tax: {jurisdiction: CA-QC}3738  - id: evt_demo_sale139    type: Sale40    date: 2026-01-1541    description: "3 standard chairs, Visa"42    parties: {seller: "company:acme", buyer: "customer:cust_123"}43    items:44      - {sku: chair-std, qty: "3", unit_price: {amount: "333.33", currency: CAD}}45    payment: {method: card.visa, immediate: true}46    tax: {jurisdiction: CA-QC, codes: [GST, QST]}47    meta:48      source: {kind: invoice_pdf, uri: "s3://demo/inv-001.pdf", ocr_score: "0.97"}49      llm: {model: "claude-fable-5", confidence: "0.93"}50      policy_version: "2026.08"5152  - id: evt_demo_sale253    type: Sale54    date: 2026-01-2055    description: "Consulting engagement (on account)"56    amount: {amount: "5000.00", currency: CAD}57    tax: {jurisdiction: CA-QC}5859  - id: evt_demo_export60    type: Sale61    date: 2026-01-2262    description: "Export sale to US customer (zero-rated)"63    amount: {amount: "2000.00", currency: USD}64    tax: {jurisdiction: CA-QC, exempt: true}65    fx: {rate: "1.3450", source: "bankofcanada.valet:FXUSDCAD", rate_date: 2026-01-22}6667  - id: evt_demo_collect68    type: PaymentReceived69    date: 2026-01-2870    description: "Customer pays consulting invoice"71    related_event: evt_demo_sale272    amount: {amount: "5748.75", currency: CAD}73