jaz-recipes

name	jaz-recipes
version	5.2.4
description	Use this skill when modeling complex multi-step accounting transactions — anything that spans multiple periods, involves changing amounts, or requires linked entries. Covers 16 IFRS-compliant recipes (prepaid amortization, deferred revenue, loans, IFRS 16 leases, hire purchase, fixed deposits, asset disposal, FX revaluation, ECL, IAS 37 provisions, dividends, intercompany, capital WIP) and 13 financial calculators that produce execution-ready blueprints. Also use when the user mentions depreciation, amortization, lease accounting, loan schedules, or any IFRS calculation.
license	MIT
compatibility	Works with Claude Code, Claude Cowork, Claude.ai, and any agent that reads markdown. For API payloads, load the jaz-api skill alongside this one. For engagement-type context (which recipes typically appear in monthly-close vs quarterly-gst vs annual-statutory), load the jaz-practice skill.

Transaction Recipes Skill

You are modeling complex multi-step accounting scenarios in Jaz — transactions that span multiple periods, involve changing amounts, or require several linked entries to complete a single business event.

This skill provides conceptual recipes with full accounting logic. For API field names and payloads, load the jaz-api skill alongside this one.

When to Use This Skill

• Setting up prepaid expenses, deferred revenue, or accrued liabilities
• Modeling loan repayment schedules with amortization tables
• Implementing IFRS 16 lease accounting (right-of-use assets + lease liabilities)
• Recording hire purchase agreements (ownership transfers, depreciate over useful life)
• Recording depreciation using methods Jaz doesn't natively support (declining balance, 150DB)
• Managing fixed deposit placements with interest accrual schedules (IFRS 9)
• Disposing of fixed assets — sale, scrap, or write-off with gain/loss calculation (IAS 16)
• FX revaluation of non-AR/AP monetary items at period-end (IAS 21)
• Calculating expected credit loss provisions on aged receivables (IFRS 9)
• Accruing employee leave and bonus obligations (IAS 19)
• Recognizing provisions at PV with discount unwinding (IAS 37)
• Declaring and paying dividends
• Recording and reconciling intercompany transactions across entities
• Capitalizing costs in WIP and transferring to fixed assets
• Any scenario that groups related transactions in a capsule over multiple periods

Building Blocks

Every recipe uses a combination of these Jaz features. See references/building-blocks.md for details.

Building Block	Role in Recipes
Capsules	Group all related entries into one workflow container
Schedulers	Automate fixed-amount recurring journals (prepaid, deferred, leave)
Manual Journals	Record variable-amount entries (loan interest, IFRS 16 unwinding, FX reval, ECL)
Fixed Assets	Native straight-line depreciation for ROU assets and completed capital projects
Invoices / Bills	Trade documents for intercompany, supplier bills for capital WIP
Tracking Tags	Tag all entries in a scenario for report filtering
Nano Classifiers	Classify line items by department, cost center, or project
Custom Fields	Record reference numbers (policy, loan, lease contract, intercompany ref)

Key Principle: Schedulers vs Manual Journals

Jaz schedulers generate fixed-amount recurring entries. This determines which recipe pattern to use:

• Fixed amounts each period → Use a scheduler inside a capsule (automated)
• Variable amounts each period → Use manual journals inside a capsule (calculated per period)
• One-off or two-entry events → Use manual journals (e.g., dividend declaration + payment)

Recipe	Pattern	Why
Prepaid Amortization	Scheduler + capsule	Same amount each month
Deferred Revenue	Scheduler + capsule	Same amount each month
Accrued Expenses	Two schedulers + capsule	Accrual + reversal cycle with end dates
Employee Leave Accrual	Scheduler + capsule	Fixed monthly accrual
Bank Loan	Manual journals + capsule	Interest changes as principal reduces
IFRS 16 Lease	Hybrid (native FA + manual journals) + capsule	ROU depreciation is fixed; liability unwinding changes
Declining Balance	Manual journals + capsule	Depreciation changes as book value reduces
FX Revaluation	Manual journals + capsule	Rates change each period
ECL Provision	Manual journals + capsule	Receivables and rates change each quarter
Fixed Deposit	Cash-out + manual journals + cash-in + capsule	Placement, monthly accruals, maturity
Hire Purchase	Manual journals + FA registration + capsule	Like IFRS 16 but depreciate over useful life
Asset Disposal	Manual journal + FA deregistration	One-off compound entry + FA update
Provisions (IAS 37)	Manual journals + cash-out + capsule	Unwinding amount changes each month
Bonus Accrual	Manual journals + capsule	Revenue/profit changes each quarter
Dividends	Manual journals + capsule	One-off: declaration + payment
Intercompany	Invoices/bills + capsule	Mirrored entries in two entities
Capital WIP	Bills/journals + FA registration + capsule	Accumulate then transfer

Recipe Index

Each recipe includes: scenario description, accounts involved, journal entries, capsule structure, worked example with real numbers, enrichment suggestions, verification steps, and common variations.

Tier 1 — Scheduler Recipes (Automated)

1. Prepaid Amortization — Annual insurance, rent, or subscription paid upfront with monthly expense recognition via scheduler. Typical engagement context: monthly-close (period-end recognition step inside generate_month_end_blueprint); set up once during onboarding when prior firm hands over a prepaid schedule.

2. Deferred Revenue — Upfront customer payment for a service delivered over time, with monthly revenue recognition via scheduler. Typical engagement context: monthly-close (revenue recognition step inside generate_month_end_blueprint); also reviewed at year-end inside generate_year_end_blueprint for true-up.

Tier 2 — Manual Journal Recipes (Calculated)

3. Accrued Expenses — Month-end expense accrual and start-of-month reversal using two schedulers with end dates, plus the actual supplier bill. Paired calculator: clio calc accrued-expense. Typical engagement context: monthly-close (accruals step inside generate_month_end_blueprint, driven by CLIENT.md.recurring_accruals).

4. Bank Loan — Loan disbursement, monthly installments splitting principal and interest, full amortization table with worked example. Typical engagement context: ad-hoc (one-off setup at loan drawdown, then monthly-close picks up each installment journal via the scheduler the recipe creates).

5. IFRS 16 Lease — Right-of-use asset recognition, lease liability unwinding with changing interest, native FA for ROU straight-line depreciation. Typical engagement context: monthly-close (depreciation + liability unwinding booking each period inside generate_month_end_blueprint) and annual-statutory (ROU register sign-off inside generate_fa_review_blueprint + generate_year_end_blueprint).

6. Declining Balance Depreciation — DDB/150DB methods with switch-to-straight-line logic, for assets where Jaz's native SL isn't appropriate. Typical engagement context: monthly-close (depreciation booking inside generate_month_end_blueprint) and annual-statutory (asset register review inside generate_fa_review_blueprint).

7. Fixed Deposit — Placement, monthly interest accrual (simple or compound), and maturity settlement. IFRS 9 amortized cost. Paired calculator: clio calc fixed-deposit. Typical engagement context: monthly-close (interest accrual journal each period inside generate_month_end_blueprint); placement + maturity events handled ad-hoc.

8. Hire Purchase — Like IFRS 16 lease but ownership transfers — ROU depreciation over useful life (not lease term). Paired calculator: clio calc lease --useful-life <months>. Typical engagement context: monthly-close (monthly depreciation + interest unwinding inside generate_month_end_blueprint) and annual-statutory (asset register sign-off inside generate_fa_review_blueprint).

9. Asset Disposal — Sale at gain, sale at loss, or scrap/write-off. Computes accumulated depreciation to disposal date and gain/loss. Paired calculator: clio calc asset-disposal. Typical engagement context: ad-hoc (triggered by client disposal event) and annual-statutory (year-end asset register review inside generate_fa_review_blueprint surfaces unposted disposals).

Tier 3 — Month-End Close Recipes

10. FX Revaluation — Non-AR/AP Items — IAS 21 revaluation of non-AR/AP foreign currency monetary items (intercompany loans, term deposits, FX provisions) with Day 1 reversal. Paired calculator: clio calc fx-reval. Typical engagement context: monthly-close (period-end FX reval inside generate_month_end_blueprint) and annual-statutory (year-end revaluation inside generate_year_end_blueprint).

11. Bad Debt Provision / ECL — IFRS 9 simplified approach provision matrix using aged receivables and historical loss rates. Paired calculator: clio calc ecl. Typical engagement context: quarterly-gst (ECL is reviewed alongside the F5 prep cycle since AR aging is already pulled) and annual-statutory (year-end ECL true-up inside generate_year_end_blueprint).

12. Employee Benefit Accruals — IAS 19 leave accrual (scheduler, fixed monthly) and bonus accrual (manual journals, variable quarterly) with year-end true-up. Paired calculator: clio calc leave-accrual. Typical engagement context: monthly-close (leave-accrual scheduler runs inside generate_month_end_blueprint); bonus accrual revisited at quarter and annual-statutory (true-up inside generate_year_end_blueprint).

Tier 4 — Corporate Events & Structures

13. Provisions with PV Unwinding — IAS 37 provision recognized at PV, with monthly discount unwinding schedule. For warranties, legal claims, decommissioning, restructuring. Paired calculator: clio calc provision. Typical engagement context: monthly-close (monthly discount-unwinding journal inside generate_month_end_blueprint); initial recognition triggered ad-hoc when the obligating event occurs.

14. Dividend Declaration & Payment — Board-declared dividend: two journals (declaration reducing retained earnings, then payment). Optional withholding tax adds a third step. Paired calculator: clio calc dividend. Typical engagement context: annual-statutory (dividend declaration is part of generate_year_end_blueprint after profit is finalized) or ad-hoc (interim dividends).

15. Intercompany Transactions — Mirrored invoices/bills or journals across two Jaz entities with matching intercompany reference, quarterly settlement. Typical engagement context: monthly-close (mirror entries booked each period inside generate_month_end_blueprint) and annual-statutory (intercompany elimination + confirmation inside generate_audit_prep_blueprint).

16. Capital WIP to Fixed Asset — Cost accumulation in CIP account during construction/development, transfer to FA on completion, auto-depreciation via Jaz FA module. Typical engagement context: monthly-close (cost accumulation each period) and annual-statutory (transfer to FA + commissioning review inside generate_fa_review_blueprint).

How to Use These Recipes

1. Read the recipe for your scenario — understand the accounts, journal entries, and capsule structure.
2. Create the accounts listed in the "Accounts Involved" table (if they don't already exist in the CoA).
3. Create the capsule with an appropriate capsule type.
4. Run the calculator (if available) to generate exact amounts: clio calc <command> --json gives you a complete blueprint.
5. Record the initial transaction (bill, invoice, or journal) — assign it to the capsule.
6. For scheduler recipes: Create the scheduler with the same capsule — it generates all subsequent entries automatically.
7. For manual journal recipes: Record each period's journal using the calculator output or worked example, always assigning to the same capsule.
8. Verify using the steps in each recipe (ledger grouping by capsule, trial balance checks).

Financial Calculators (CLI)

The jaz-clio CLI includes 13 IFRS-compliant financial calculators. Each produces a formatted schedule + per-period journal entries + human-readable workings. Use --json for structured output with a complete blueprint — capsule type/name, tags, custom fields, workings (capsuleDescription), and every step with action type, date, accounts, and amounts.

All calculators support --currency <code> and --json.

Each calculator has a typical engagement context — see the line after each command for which engagement type from jaz-practice typically invokes it.

# ── Tier 2 Calculators ──────────────────────────────────────────

# Loan amortization (PMT, interest/principal split)
# Typical engagement context: ad-hoc (one-off setup at drawdown), then monthly-close (per-installment journal)
clio calc loan --principal 100000 --rate 6 --term 60 [--start-date 2025-01-01] [--currency SGD] [--json]

# IFRS 16 lease (PV, liability unwinding, ROU depreciation)
# Typical engagement context: monthly-close (per-period journal) + annual-statutory (ROU register review)
clio calc lease --payment 5000 --term 36 --rate 5 [--start-date 2025-01-01] [--currency SGD] [--json]

# Hire purchase (lease + ownership transfer — depreciate over useful life)
# Typical engagement context: monthly-close (per-period journal) + annual-statutory (asset register review)
clio calc lease --payment 5000 --term 36 --rate 5 --useful-life 60 [--start-date 2025-01-01] [--currency SGD] [--json]

# Depreciation (DDB, 150DB, or straight-line)
# Typical engagement context: monthly-close (period depreciation booking) + annual-statutory (FA review)
clio calc depreciation --cost 50000 --salvage 5000 --life 5 [--method ddb|150db|sl] [--frequency annual|monthly] [--currency SGD] [--json]

# Prepaid expense recognition
# Typical engagement context: monthly-close (period recognition); set up at onboarding when prior firm hands over the schedule
clio calc prepaid-expense --amount 12000 --periods 12 [--frequency monthly|quarterly] [--start-date 2025-01-01] [--currency SGD] [--json]

# Deferred revenue recognition
# Typical engagement context: monthly-close (period recognition) + annual-statutory (year-end true-up)
clio calc deferred-revenue --amount 36000 --periods 12 [--frequency monthly|quarterly] [--start-date 2025-01-01] [--currency SGD] [--json]

# Fixed deposit — simple or compound interest accrual (IFRS 9)
# Typical engagement context: monthly-close (interest accrual journal); placement + maturity handled ad-hoc
clio calc fixed-deposit --principal 100000 --rate 3.5 --term 12 [--compound monthly|quarterly|annually] [--start-date 2025-01-01] [--currency SGD] [--json]

# Asset disposal — gain/loss on sale or scrap (IAS 16)
# Typical engagement context: ad-hoc (triggered by disposal event) + annual-statutory (FA review surfaces unposted disposals)
clio calc asset-disposal --cost 50000 --salvage 5000 --life 5 --acquired 2022-01-01 --disposed 2025-06-15 --proceeds 20000 [--method sl|ddb|150db] [--currency SGD] [--json]

# ── Tier 3 Calculators ──────────────────────────────────────────

# FX revaluation — unrealized gain/loss on non-AR/AP items (IAS 21)
# Typical engagement context: monthly-close (period-end FX reval) + annual-statutory (year-end revaluation)
clio calc fx-reval --amount 50000 --book-rate 1.35 --closing-rate 1.38 [--currency USD] [--base-currency SGD] [--json]

# Expected credit loss provision matrix (IFRS 9)
# Typical engagement context: quarterly-gst (ECL reviewed alongside F5 prep cycle) + annual-statutory (year-end ECL true-up)
clio calc ecl --current 100000 --30d 50000 --60d 20000 --90d 10000 --120d 5000 --rates 0.5,2,5,10,50 [--existing-provision 3000] [--currency SGD] [--json]

# ── Tier 4 Calculator ───────────────────────────────────────────

# IAS 37 provision PV + discount unwinding schedule
# Typical engagement context: monthly-close (monthly discount unwinding); initial recognition triggered ad-hoc
clio calc provision --amount 500000 --rate 4 --term 60 [--start-date 2025-01-01] [--currency SGD] [--json]

# ── New Calculators ────────────────────────────────────────────

# Accrued expense — dual-entry (accrue at period-end, reverse next month)
# Typical engagement context: monthly-close (driven by CLIENT.md.recurring_accruals during `generate_month_end_blueprint`)
clio calc accrued-expense --amount 5000 --periods 12 [--frequency monthly|quarterly] [--start-date 2025-01-31] [--currency SGD] [--json]

# Employee leave accrual (IAS 19) — monthly accrual of annual leave entitlements
# Typical engagement context: monthly-close (scheduler runs each period); bonus accrual revisited at quarter + annual-statutory true-up
clio calc leave-accrual --employees 10 --days 14 --daily-rate 250 [--periods 12] [--start-date 2025-01-31] [--currency SGD] [--json]

# Dividend declaration + payment — optional withholding tax
# Typical engagement context: annual-statutory (post year-end profit finalization inside `generate_year_end_blueprint`) or ad-hoc (interim dividends)
clio calc dividend --amount 200000 --declaration-date 2026-02-15 --payment-date 2026-03-15 [--withholding-rate 15] [--currency SGD] [--json]

# ── Reconciliation Calculator ─────────────────────────────────

# Bank reconciliation matcher — 5-phase cascade (1:1, N:1, 1:N, N:M)
# Typical engagement context: monthly-close (run inside `generate_bank_recon_blueprint` as part of every period close)
clio jobs bank-recon match --input bank-data.json [--tolerance 0.01] [--date-window 14] [--max-group 5] [--json]

Blueprint Output (--json)

Every calculator's --json output includes a blueprint object — a complete execution plan for creating the capsule and posting all transactions in Jaz:

{
  "type": "loan",
  "currency": "SGD",
  "blueprint": {
    "capsuleType": "Loan Repayment",
    "capsuleName": "Bank Loan — SGD 100,000 — 6% — 60 months",
    "capsuleDescription": "Loan Amortization Workings\nPrincipal: SGD 100,000.00 | Rate: 6% p.a. ...",
    "tags": ["Bank Loan"],
    "customFields": { "Loan Reference": null },
    "steps": [
      {
        "step": 1,
        "action": "cash-in",
        "description": "Record loan proceeds received from bank",
        "date": "2025-01-01",
        "lines": [
          { "account": "Cash / Bank Account", "debit": 100000, "credit": 0 },
          { "account": "Loan Payable", "debit": 0, "credit": 100000 }
        ]
      }
    ]
  }
}

Blueprint action types — each step tells you HOW to execute it in Jaz:

Action	When used	Jaz module
bill	Supplier document (prepaid expense)	Bills
invoice	Customer document (deferred revenue)	Invoices
cash-in	Cash arrives in bank (loan disbursement, FD maturity)	Bank / Manual Journal
cash-out	Cash leaves bank (FD placement, provision settlement)	Bank / Manual Journal
journal	No cash movement (accrual, depreciation, unwinding, reval)	Manual Journals
fixed-asset	Register/update FA module (ROU asset, capital project)	Fixed Assets
note	Instruction only (deregister FA on disposal)	N/A

Math guarantees:

• financial npm package (TypeScript port of numpy-financial) for PV, PMT — no hand-rolled TVM
• 2dp per period, final period closes balance to exactly $0.00
• Input validation with clear error messages (negative values, invalid dates, salvage > cost)
• DDB→SL switch when straight-line >= declining balance or when DDB would breach salvage floor
• All journal entries balanced (debits = credits in every step)

Agent Tools (Daemon)

When running as a daemon agent (clio serve), recipes are available via two dedicated tools:

• plan_recipe (read-only): Run a calculator and see what accounts, contacts, and bank accounts are needed — no API calls. Use this first to verify requirements.
• execute_recipe (write): Full end-to-end recipe execution — run calculator, auto-resolve accounts from chart of accounts, create capsule, post all entries. 1 tool call replaces ~20 manual tool calls.

Both tools accept all 13 recipe types: loan, lease, depreciation, prepaid-expense, deferred-revenue, fx-reval, ecl, provision, fixed-deposit, asset-disposal, accrued-expense, leave-accrual, dividend.

Scheduler creation tools are also available: create_scheduled_journal, create_scheduled_invoice, create_scheduled_bill.

Cross-References

• API field names and payloads: Load the jaz-api skill — see references/endpoints.md and references/field-map.md
• Capsule API: POST /capsules, POST /capsuleTypes — see api skill's references/full-api-surface.md
• Scheduler API: POST /scheduled/journals, POST /scheduled/invoices, POST /scheduled/bills
• Fixed Assets API: POST /fixed-assets — see api skill's references/feature-glossary.md
• Enrichments overview: See references/building-blocks.md or api skill's references/feature-glossary.md
• Engagement-type wrapper (jaz-practice): For the engagement-type that drives these recipes inside a client folder, see jaz-practice/references/monthly-close.md (period-end recognition + accruals + FX reval), jaz-practice/references/quarterly-gst.md (ECL review during F5 prep), and jaz-practice/references/annual-statutory.md (year-end true-ups, dividends, intercompany elimination). The jaz-practice skill supplies CLIENT.md context (COA mapping, materiality, JAZ_API_KEY override) that these recipes consume.