> ## Documentation Index
> Fetch the complete documentation index at: https://docs.vinmake.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Capability map

> Every mechanism GreatBook relies on, what each one guarantees, and where it is enforced in code.

# Capability map

This tab is the long form of [the seven guarantees](/greatbook/guarantees).
Each page takes one mechanism and answers five questions in the same order:

1. **What it guarantees.** The promise, stated so it can be falsified.
2. **How it works.** The mechanism, in enough detail to reason about.
3. **Where it is enforced.** The module, so the claim can be checked rather than believed.
4. **The test that would fail if it broke.** Named, so the guarantee has a regression behind it.
5. **What goes wrong without it.** Usually an audit finding or an executed attack, because most of these controls exist because something failed first.

That last section is what turns a feature list into an argument.
Nearly every control here was written down after a specific defect, and the codebase records which one.

<Note>
  This curated mechanism map is not the machine-readable capability count.
  GreatBook's registry v1.14.1 carries **116 stable business outcomes across 26 domains**: 98 current, seven experimental, one queued, two deprecated and eight forbidden.
  Forty-six outcome records are available through 32 shared typed tools; the live transport contract separately contains 50 tools and 18 resources (17 MCP Apps plus the JSON skill registry).
  Those are the live public MCP inventories at registry `1.14.1`; they do not establish successful use through ChatGPT or Claude.
  See [Capability lifecycle and anti-drift](/greatbook/greatbook/capability-registry) for that contract.
</Note>

## The ledger

The engine that holds the book of record.
Everything else in GreatBook is upstream of it.

<CardGroup cols={2}>
  <Card title="The general ledger" icon="landmark" href="/greatbook/capabilities/general-ledger">
    One writer, one path, one transaction.
    Every business event becomes a balanced journal entry or it does not exist.
  </Card>

  <Card title="The 18 GL invariants" icon="shield-check" href="/greatbook/capabilities/gl-invariants">
    The preconditions the writer enforces before any write.
    Each one refuses.
  </Card>

  <Card title="Immutability and the hash chain" icon="link" href="/greatbook/capabilities/immutability-and-hash-chain">
    Posted entries are never edited.
    A correction is a reversal, and the chain proves nothing moved.
  </Card>

  <Card title="Money is Decimal, always" icon="coins" href="/greatbook/capabilities/money">
    Float is rejected outright in the posting path.
    One conversion boundary, one rounding rule.
  </Card>

  <Card title="FX as of the transaction date" icon="arrow-right-arrow-left" href="/greatbook/capabilities/fx">
    A historical transaction is valued at its own date's rate, and quarantined rather than posted at par.
  </Card>

  <Card title="The dual IFRS + TT200 chart" icon="list-tree" href="/greatbook/capabilities/chart-of-accounts">
    An IFRS core with a Circular-200 projection that can be re-mapped without touching a posted entry.
  </Card>

  <Card title="Dimensions, not sub-accounts" icon="tags" href="/greatbook/capabilities/dimensions">
    Per-party and per-order detail lives on the line, so the chart stays small.
  </Card>
</CardGroup>

## GL mechanics

The deep dive: how an entry is actually formed, and **which accounts each document and transaction type moves**.
Where the pages above state a guarantee, these walk the code path and the posting rules.

<CardGroup cols={2}>
  <Card title="How a journal entry is formed" icon="workflow" href="/greatbook/gl/index">
    The request shape, the eighteen checks in order, the two hash chains, and what the caller still owns.
  </Card>

  <Card title="Posting rules: the map" icon="map" href="/greatbook/gl/posting-rules">
    Three rule surfaces, one law: recognise, or refuse - never guess.
  </Card>

  <Card title="Payables and input VAT" icon="receipt" href="/greatbook/gl/rules-payables">
    The three-leg VAT split onto `1300`, the AP obligation, GRNI clearing and landed cost.
  </Card>

  <Card title="Receivables and revenue" icon="hand-coins" href="/greatbook/gl/rules-receivables">
    Invoices, output VAT, receipts, and the factoring distinction the Close list polices.
  </Card>

  <Card title="Payments, rails and treasury" icon="arrow-right-left" href="/greatbook/gl/rules-money-movement">
    Every movement belongs to a rail, and each rail reconciles against its own source.
  </Card>

  <Card title="Inventory, costing and payroll" icon="package" href="/greatbook/gl/rules-inventory-and-payroll">
    The one-way costing chain, the `627` overhead pool, and one person's cost in one bracket.
  </Card>

  <Card title="Adjustments, FX and consolidation" icon="pencil-off" href="/greatbook/gl/rules-adjustments-and-fx">
    The four note shapes, revaluation, and why a reversal is not an eraser.
  </Card>

  <Card title="What guards the engine" icon="shield" href="/greatbook/gl/guards">
    Five layers: the gate, the 18 GL invariants, the database, the chains, the 104 Close checksums.
  </Card>
</CardGroup>

## Sub-ledgers and close

Seven operational sub-ledgers, every balance derived rather than stored, and the reconciliation surface that ties them together at close.

<CardGroup cols={2}>
  <Card title="The seven sub-ledgers" icon="layers" href="/greatbook/capabilities/subledgers/index">
    Settlement, costing, payroll, loans, VAT, adjustment notes, consolidation.
    All posting through the one engine.
  </Card>

  <Card title="Nothing stored that can be derived" icon="function" href="/greatbook/capabilities/derived-balances">
    A stored balance can drift from reality.
    A derived one cannot.
    This is the failure class the whole finance layer is built against.
  </Card>

  <Card title="Fiscal periods and closing" icon="calendar-check" href="/greatbook/capabilities/periods-and-close">
    An entry outside an open period never reaches the database, and a close is a checklist with an honest verdict.
  </Card>

  <Card title="The Close checksums" icon="scale" href="/greatbook/capabilities/close-list">
    104 reconciliation tie-outs, each tagged with the phase it is reachable in and the layer that owns a failure.
    They report; they do not refuse.
  </Card>

  <Card title="The exception system" icon="siren" href="/greatbook/agents/assurance">
    What the nightly sweeps leave behind: a durable register, a bounded waiver, and the rule that only a sweep may resolve anything.
  </Card>
</CardGroup>

## Controls

The rules that decide who may move money, and what stops everyone else.

<CardGroup cols={2}>
  <Card title="Two gates, three people" icon="users" href="/greatbook/capabilities/maker-checker">
    Strict separation of duties, and the honest account of why the rule used to be decorative.
  </Card>

  <Card title="The posting mandate" icon="stamp" href="/greatbook/capabilities/posting-mandate">
    The trust boundary of the money path, defeated four times by an adversarial reviewer and rewritten five.
  </Card>

  <Card title="Idempotency and durability" icon="rotate" href="/greatbook/capabilities/idempotency-and-durability">
    Re-running is safe, a crash mid-flight loses nothing, and one document posts once.
  </Card>

  <Card title="Tenancy, RLS and derived identity" icon="lock" href="/greatbook/capabilities/tenancy-and-rls">
    Org-scoped row-level security, read-only database sessions, and an actor the browser cannot choose.
  </Card>
</CardGroup>

## Documents and reporting

Where documents come from, how a signed PDF becomes authoritative, and what comes out at the end.

<CardGroup cols={2}>
  <Card title="The 146-document registry" icon="folder-tree" href="/greatbook/capabilities/document-registry">
    One record per document type, generated from the ontology, shared by the Clerk, the Typewriter and the renderer.
  </Card>

  <Card title="Composition and the render seam" icon="file-signature" href="/greatbook/capabilities/composition-and-rendering">
    What you approved is what you saw, because preview and PDF are the same bytes from the same path.
  </Card>

  <Card title="Statutory reporting" icon="chart-column" href="/greatbook/capabilities/statutory-reporting">
    Trial balance, P\&L, balance sheet and the TT200 projection, all built from one posted-lines base.
  </Card>
</CardGroup>

## The two things called "checks"

Two different mechanisms in this system are both spelled `check` somewhere in the code, and this documentation never conflates them.

| Say this            | What it is                                                                          | Count   | When it runs                                                | What it does |
| ------------------- | ----------------------------------------------------------------------------------- | ------- | ----------------------------------------------------------- | ------------ |
| **GL invariants**   | integrity rules enforced inside the single writer                                   | **18**  | *before* any write, on every posting                        | **refuses**  |
| **Close checksums** | the v12 workbook's reconciliation tie-outs over the GL and the seven Books families | **104** | 78 of them **continuously**, nightly; the other 26 at close | **reports**  |

The canonical phrasing when both appear together is **"18 GL invariants + 104 Close checksums"**.
A broken tie-out is a finding for a human, not a rejected transaction, so one noun for both would oversell one and undersell the other.

## Related

* [The seven guarantees](/greatbook/guarantees) - the short form of this whole tab
* [Two layers on the same documents](/greatbook/two-layers) - the division these mechanisms are tagged against
* [How it fits together](/greatbook/architecture) - where each mechanism sits in the stack
* [The agent org](/greatbook/agents/index) - who drives these mechanisms, and what they may not do
