spb/air

Wed, Aug 5, 2026 1

1. AIR v0.1.0 — Accounting Intermediate Representation

   …

   The language of accounting: LLMs produce economic events (AIR), a
   deterministic compiler (AIC) produces balanced journal entries under
   versioned, source-cited ALSL policies.
   
   All six phases complete:
   - Phase 0: 9 cited research reports (GST/QST from official sources,
     LLVM architecture, ledger engines, ERP APIs, camt.053/MT940, ...)
   - Phase 1: AIR v0.1 schema, provenance graph (accounting SSA),
     double-entry invariant verified after every pass, 21 golden cases
   - Phase 2: incremental compilation (content-fingerprint diff,
     reversal + replacement entries)
   - Phase 3: QuickBooks backend (100% offline-tested mock transport),
     managed AIR home (hash-chained ledger, document archive)
   - Phase 4: LLM ingestion with confidence routing + human approval inbox
   - Phase 5: agent syscalls + hash-chained audit log, closed periods
   - Phase 6: fusion/netting/duplicate passes, bank reconciliation
     (camt.053, MT940 with integrity check, CSV)
   
   99 offline tests + 2 opt-in live tests. No floats, no rules in code,
   append-only everything.
   
   Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

   simon-pierre boucher committed 1 mo ago · 1 file +17
   c9816d3