uid: T-143 title: WPP presentation fixes — SOCIE labelling, human-readable Notes, full letterhead on every sheet status: done area: accounting created: 2026-06-30 updated: 2026-06-30 related: T-124, T-125, T-136, T-142

Q5)¶

Why (owner, 2026-06-30)¶

While auditing three real WPP exports (FY24-25, 25-26, 26-27), the owner raised a numbered list of issues. This task covers the three the owner told me to do first; Q1 (journal-description enrichment) is still in discussion and Q2 (bank-balance opening balances) needs an owner decision — both tracked separately.

Owner, 2026-06-30 (verbatim): "Proceed to Q3, Q4 & Q5 first"

Q3 — SOCIE: "I don't quite understand what the information listed under Statement of Changes in Equity is for"
Q4 — Notes: the bank-balances note rendered as raw Markdown in a single Excel cell (| GL Code | Account Name | … |). "It is clearly not human-readible…"
Q5 — Headers: "Make it so that each of the sheet on the WPP has a header that reference exactly like the exported xlsx on the Records page"

Diagnosis (verified against the three exported packs + the code)¶

Q5 root cause (a real bug, not a missing field). The subsidiary _metadata/config for tebs-erl does carry the full address / email / phone. But working-paper-pack.ts built the letterhead via fetchSubsidiaryInfo (the client Firestore SDK), which returns nothing inside a server API route — so the dynamic address/email/phone were silently dropped and every sheet (and the cover) showed names only. The Records-page exports read the same block client-side, so they did show it — hence the mismatch the owner saw.
Q4 root cause. notesToCsv emitted each note's Markdown content into a single cell, so Excel showed a pipe-soup blob. (The Markdown is the right shape for the on-screen Notes tab's renderer, not for a spreadsheet cell.)
Q3 root cause. The SOCIE synthesises a retained-earnings column under the net-income code (GL_NET_INCOME = 3900) and labelled it "Retained Earnings" — colliding with the real 3000 — Retained Earnings account, so the statement showed two identically-named columns. Compounded by no caption explaining what the statement is for.

What shipped¶

Q5 (pages/api/accounting/working-paper-pack.ts): letterhead now uses fetchSubsidiaryInfoServer (admin SDK; reads tebs-erl/_metadata/config) so every sheet header + the Cover carry the same address / email / phone block as the Records-page exports (both already share addXlsxLetterhead).
Q4 (lib/accounting/wppCsv.ts): notesToCsv now renders each note as a readable section — a Note N — Title header, a meta line, then the content as real rows: Markdown tables are split into columns (the |---| separator dropped, **bold** stripped). Only decimal values (amounts) are coerced to numbers; integers like GL codes stay text so they are NOT money-formatted by the XLSX writer (same convention as T-136).
Q3 (lib/accounting/reports.server.ts + lib/accounting/wppCsv.ts): the synthesised column is relabelled "Retained Earnings / (Accumulated Losses)" (de-dupes the double "Retained Earnings" and signals it can be negative), and the SOCIE block now carries a one-line caption explaining the statement (opening + profit/(loss) + contributions − distributions = closing).

Scope notes (deliberately NOT in this task)¶

Q3 deeper semantics — that the 3900 synthetic code also collides with a real seeded account, and that the Balance Sheet labels its cumulative retained-earnings line "Current Period Net Income" — is the GL-3900 collision decision still pending with the owner. This task only fixes the SOCIE labelling/clarity; the structural 3900 fix is separate.
Q1 (journal-description enrichment) is in active discussion (template design per entry type); Q2 (bank GL opening balances) needs an owner decision. Neither is touched here.

Verification¶

✅ Attestation: read AGENTS.md; scanned the board by scope — the WPP predecessors T-124/T-125/T-136 are done and this is owner-directed follow-up presentation work on top of them, so a new task (not reopening theirs). Tracking T-143.
Source: Accounting (Diagnostics) · https://claude.ai/code/session_01G58Y71noihrYCDEDMexmea
Proposed by: the owner (WPP audit, 2026-06-30). Approved by: the owner ("Proceed to Q3, Q4 & Q5 first").
Diagnosed against the three real exports + the tebs-erl/_metadata/config doc (read-only) confirming the address block exists.
New test __tests__/lib/accounting/wppNotesCsv.test.ts (Markdown→cells, GL codes stay text, separator dropped). tsc --noEmit clean; vitest 531/531.

Decision log¶

2026-06-30 — opened + shipped (Accounting (Diagnostics))¶

Per the owner's WPP audit, Q3/Q4/Q5 prioritised; Q1 (discussion) + Q2 (decision) held. Branch signal at time of work: main 🟡🟡 (manual Vercel) — committed to the work branch + new PR; deploy held at the owner's explicit instruction ("Do not deploy yet").
Source: Accounting (Diagnostics) · https://claude.ai/code/session_01G58Y71noihrYCDEDMexmea

Blast Radius¶

WPP presentation only: the letterhead data source (read path), the Notes sheet layout, and the SOCIE column label + caption. No statement figures, generator logic, Firestore writes, or other endpoints change. The on-screen SOCIE shares the relabelled column (a clearer label everywhere).

Commit index (backfilled 2026-07-01, best-effort · Coaching (Diagnostic))¶

Candidate related commits, auto-backfilled from git on main: commits whose message references this task's UID or a PR number it cites. Not verified — this squash-merged history can't yield a precise per-task list, so rows tagged (mentions only) name the task in passing (may be tangential) and untagged work commits may be missing. Treat as a starting point: verify, prune tangential rows, and append any real ones per the AGENTS.md "record every related SHA" policy.

4e66e51 2026-06-30 — fix(wpp): SOCIE labelling, human-readable Notes, full letterhead on every sheet (T-143)
2756fe6 2026-07-01 — docs(tasks): close T-046 -> done — Bank Register XLSX overhaul delivered + live (mentions only)