Finance Ledger

Обновлено: 2026-07-03 Owner: Founder / You Статус: v0.1, структура учета без приватных документов

Назначение

Finance Ledger задает единый способ считать деньги Design Corporation: доходы, расходы, комиссии, налоги, рекламные траты и cash after deductions.

Это не бухгалтерская система и не хранилище первичных документов. Здесь фиксируется структура учета, статусы источников и агрегированные суммы, которые можно безопасно использовать для управленческих решений.

Safety Rules

Разрешено хранить:

• агрегированные суммы по периодам;
• валюту, источник данных и дату выгрузки;
• тип расхода или дохода;
• ссылку на безопасный внутренний источник без раскрытия приватных реквизитов;
• формулы и правила расчета.

Запрещено хранить:

• полные банковские реквизиты, card numbers, IBAN, raw statements;
• customer private data, private invoices, tax cabinet credentials;
• пароли, токены, API keys, payout identifiers;
• персональные документы owner-а.

Reporting Periods

Period	Status	Source coverage	Notes
2026-07	open	partial for Book/KDP personal	Local KDP/Ads snapshots cover 2026-07-01..2026-07-03; bank cash and taxes still unknown
2026-06	partial for Book/KDP personal	Local KDP/Ads snapshots	Full-month KDP and Ads aggregates exist, but this is not company P&L
2026-05	partial for Book/KDP personal	project snapshots	Needs separation between personal and company flows

Canonical Formula

Для любого потока фиксируем не только выручку, но и реальный cash result:

gross_revenue
- refunds
- platform_fees
- payment_processing_fees
- ad_spend
- ad_vat_or_unrecoverable_tax
- cost_of_goods_sold
- contractors
- tools_and_hosting
- withholding_tax
- local_income_tax_estimate
= cash_after_deductions

Правила:

1. gross_revenue не равен прибыли.
2. after ads не равен cash after deductions.
3. net не использовать без явной формулы.
4. VAT, withholding и local income tax считать отдельными строками.
5. Все суммы должны иметь период, валюту и source.
6. Если источник не подтвержден, значение остается unknown.

Revenue Streams

Stream	Business role	Default currency	Current status	Source needed
Hub services	Main service cashflow	PLN / EUR / USD	unknown	invoices, proposals, paid deals
Print	Transactional revenue	PLN	unknown	checkout, Stripe, invoices, production costs
Book / KDP personal	Existing personal publishing	USD / marketplace currency	partial	KDP reports, Amazon Ads reports, tax docs
Book / company-owned publishing	Future publishing asset	unknown	not started	account migration/company setup decision
Ad services	Future service/acquisition contour	PLN / EUR / USD	unknown	client invoices, ad spend, management fee
SaaS pilots	Future subscription revenue	PLN / EUR / USD	not started	billing system
Infrastructure / internal tools	Cost center	PLN / EUR / USD	unknown	hosting, domains, software subscriptions

Current Month Ledger

Period: 2026-07

Stream	Gross revenue	Cash received	Direct costs	Fees/taxes	Cash after deductions	Status	Next action
Hub services	unknown	unknown	unknown	unknown	unknown	missing	collect invoices/proposals/payments
Print	unknown	unknown	unknown	unknown	unknown	missing	collect checkout/orders/production costs
Book / KDP personal	USD 34.65 KDP royalties for 2026-07-01..2026-07-03	unknown payout timing	USD 5.26 Ads spend in same period	Ads VAT, KDP WHT, local tax unknown	unknown	partial	reconcile payout, Ads VAT/WHT/tax before calling this profit
Ad services	unknown	unknown	unknown	unknown	unknown	missing	confirm if any client billing exists
SaaS pilots	unknown	unknown	unknown	unknown	unknown	future	no action until pilot billing starts
Infrastructure	0	0	unknown	unknown	unknown	missing	collect server/domain/tool subscriptions

Expense Categories

Category	Examples	Owner	Current status	Notes
Hosting / servers	VPS, backups, monitoring, domains	Agent Platform	unknown	Needed for monthly burn
Software / tools	GitHub, AI tools, design tools, email, analytics	Founder / You	unknown	Separate company vs personal subscriptions
Contractors	developers, designers, copywriters, production help	Founder / You	unknown	Need project attribution
Print COGS	materials, print production, delivery	Agent Print	unknown	Required for real Print margin
Ads spend	Amazon Ads, Google, Meta, other	stream owner	partial for Amazon/KDP	Separate client ad spend vs company ad spend
Taxes / filings	VAT, CIT/PIT estimates, accounting services	accountant / Founder	unknown	Requires accountant confirmation
Payment fees	Stripe, PayPal, bank fees, marketplace fees	stream owner	unknown	Track per processor
Refunds / chargebacks	customer refunds, disputes	stream owner	unknown	Must reduce cash result

Source Register

Source	Scope	Status	Safe storage rule	Next action
Company bank statements	cash received / payouts / expenses	unknown	no raw statements in docs	define export cadence and storage location
Stripe / payment processor exports	Print/Hub payments and fees	unknown	aggregate in ledger only	identify active processor accounts
Invoices / accounting system	official sales and expenses	unknown	no private customer docs in docs repo	define invoice export format
KDP reports	personal/current books	partial: LibraryBookDesignCorp/content/kdp-reports-snapshots.json	use aggregate reports/snapshots	separate personal vs company
Amazon Ads reports	KDP advertising spend and attribution	partial: LibraryBookDesignCorp/content/amazon-ads-snapshots.json	read via approved reports/snapshots	separate Ads VAT and spend
GitHub / hosting invoices	infrastructure costs	unknown	aggregate monthly costs	collect subscription list
Domain registrar invoices	renewal costs	unknown	aggregate by domain/project	add expiry and cost owner

Local Data Pass 2026-07-03

Scope: local safe aggregate sources only. No bank statements, payout identifiers, raw invoice contents, credentials, tax cabinet data, or private customer documents were copied into this ledger.

Local source	Location	Rows / files	Use in ledger	Status
KDP report snapshots	LibraryBookDesignCorp/content/kdp-reports-snapshots.json	73 snapshots	KDP royalties, processed orders, KENP by period	used
Amazon Ads snapshots	LibraryBookDesignCorp/content/amazon-ads-snapshots.json	52 snapshots	Ads spend, attributed sales, purchases, clicks, impressions by period	used
Organic rank snapshots	LibraryBookDesignCorp/content/organic-rank-snapshots.json	1 snapshot	ranking context only, not money	not used for ledger amount
Report sync status	LibraryBookDesignCorp/content/report-sync-status.json	2 status records	sync health only	not used for ledger amount
Pending Ads reports	LibraryBookDesignCorp/content/amazon-ads-pending-reports.json	10 pending records	report queue visibility only	not used for ledger amount
Local invoice PDFs	LibraryBookDesignCorp/.tmp/faktura/	2 PDFs	possible expense/accounting evidence	not parsed; keep outside docs

The standalone /home/admin/workspace/AmazonCookBook workspace was not present during this pass; current local evidence came from /home/admin/workspace/LibraryBookDesignCorp.

Book / KDP Personal Snapshot Ledger

These rows are management snapshots for the current personal publishing flow. They must not be merged into Design Corporation company P&L unless the owner makes an explicit accounting/migration decision.

Period	Project	KDP royalties	KDP orders / KENP	Amazon Ads spend	Ads attributed sales	Same-currency after-ads check	Missing before cash result
2026-07-01..2026-07-03	high-protein-high-fiber	USD 34.65	6 / 252	USD 5.26; GBP 0.00 spend	USD 39.98; GBP 0.00	USD 29.39 before deductions	payout receipt timing, Ads VAT, KDP WHT, local income tax, production costs
2026-06-01..2026-06-30	high-protein-high-fiber	USD 364.62	65 / 3087	USD 215.99; GBP 40.14	USD 287.85; GBP 20.31	USD 148.63 before GBP conversion and deductions	payout receipt timing, FX, Ads VAT, KDP WHT, local income tax, production costs
2026-05-01..2026-05-31	high-protein-high-fiber	USD 206.89	57 / 1762	USD 281.42; GBP 0.00 spend	USD 314.85; GBP 0.00	USD -74.53 before deductions	payout receipt timing, Ads VAT, KDP WHT, local income tax, production costs

Interpretation rules:

1. Ads attributed sales are Amazon Ads attribution, not KDP royalties and not cash received.
2. Same-currency after-ads check is only KDP royalties - Amazon Ads spend for matching currencies; it is not cash_after_deductions.
3. Mixed-currency periods need FX handling before any consolidated result.
4. KDP payout receipt, withholding tax, Ads VAT or unrecoverable tax, production costs and local income tax remain open before the row can become a real cash result.
5. Current confirmed Book/KDP data covers one project only: high-protein-high-fiber.

Book / KDP Calculation Rules

KDP/publishing must be treated carefully because current books can be personal while future books may be company-owned.

Minimum calculation:

kdp_royalties
- amazon_ads_spend
- ads_vat_or_unrecoverable_tax
- kdp_withholding_tax
- production_costs
- local_income_tax_estimate
= cash_after_deductions

Rules:

1. Keep design.corp.ua@gmail.com personal KDP/payout flows separate from info@designcorp.eu company/integration flows.
2. Do not combine personal book profit with company P&L without an explicit owner/accounting decision.
3. Ads attributed sales alone are not enough; compare KDP reports, Ads spend, royalties and tax deductions.
4. Store per-book calculations as aggregate rows, not raw private payout documents.

Hub / Services Calculation Rules

Minimum calculation:

client_invoice_amount
- refunds_or_discounts
- payment_processing_fees
- contractors
- tools_directly_attributed
- local_tax_estimate
= cash_after_deductions

Rules:

1. Track proposal value separately from paid cash.
2. Track signed but unpaid invoices separately from cash received.
3. Attribute contractors and tools to project when possible.
4. Do not count internal project value as revenue.

Print Calculation Rules

Minimum calculation:

paid_order_amount
- payment_processing_fees
- print_production_cost
- delivery_cost
- refunds_or_reprints
- local_tax_estimate
= cash_after_deductions

Rules:

1. Track paid orders, not only cart/checkout attempts.
2. Keep production costs at SKU/order level when possible.
3. Separate delivery charged to customer from delivery cost paid by company.
4. Stripe/webhook issues are financial risks and must be linked to operations.

Management Dashboard Fields

Minimum weekly dashboard:

Metric	Definition	Status
Cash in	Money received in bank/payment processors during period	unknown
Cash out	Money paid out during period	unknown
Gross revenue by stream	Sales before deductions	unknown
Cash after deductions by stream	Formula-based result after direct costs, fees and taxes	unknown
Monthly burn	Fixed recurring expenses	unknown
Runway	Cash balance / monthly burn	unknown
Receivables	Invoiced or signed but unpaid	unknown
Payables	Known unpaid obligations	unknown
Tax reserve	Estimated VAT/income tax reserve	unknown

Missing Data Queue

Priority	Missing data	Why it matters	Owner
P0	Current-month bank/payment cash in/out	Real cash position	Founder / You
P0	Subscription list and monthly burn	Profitability and runway	Founder / You
P0	Hub paid/unpaid invoices	Main cashflow truth	Agent Hub / Founder
P0	Print paid orders and production costs	Transaction margin	Agent Print
P0	KDP royalties, Ads spend, Ads VAT, WHT	Book cash after deductions	Agent Book
P1	Tax filing cadence and reserve rule	Avoid tax surprises	accountant / Founder
P1	Domain and hosting renewal costs	Avoid service interruption	Agent Platform

Next Actions

1. Fill 2026-07 current-month ledger with real sources.
2. Build subscription ledger: tool, amount, currency, billing cadence, project owner.
3. Reconcile Book/KDP personal flow separately from company P&L.
4. Define tax reserve rules with accountant.
5. Add weekly dashboard snapshot after first real data pass.