[Bortlesboat]

Resolves #133

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Bortlesboat, contributing independently.

Describe what this PR changes and how it addresses the linked issue or feature request.

Cash-flow statements now treat an increase in a noncash Asset balance as a use of cash and a decrease as a source of cash. The rule applies to original and converted amounts; Bank, Liability and Equity balances retain their existing signs. Balanced synthetic journal entries cover asset purchases, releases and control accounts.

How did you validate the changes introduced within this PR, and what warehouse did you use for testing?

The exact regression failed on four asset-month results before the fix and passed afterward. PostgreSQL passed 54 seeds, 127 models and all four cash-flow checks; an independent rerun passed those checks. DuckDB passed 96 default models, then 74 models and four cash-flow checks with report-date FX enabled and a home currency specified. Checked-in docs were regenerated from PostgreSQL.

The broader DuckDB test run passed 53 of 54 tests. The remaining balance-sheet integrity failure reproduces on untouched upstream with the same five failing periods; this PR leaves that separate behavior unchanged. Cloud warehouses and Buildkite were not exercised locally.

October 20 refresh

Rebased onto main 3a48f70 (release 1.11.0), preserving its bundle regression accounts alongside the five cash-flow fixture accounts. The cash-flow SQL and regression assertions are unchanged. On the rebased source, PostgreSQL 16.15 passed all 54 seeds, 127 models and four focused cash-flow checks. Documentation was regenerated with the repository's canonical docs flags and checked for complete catalogs and local-data leakage. The canonical docs run retains the documented home-currency fallback; the earlier DuckDB FX validation is historical, not rerun here. Live QuickBooks was not exercised. The current-head Check docs current workflow requires maintainer approval; hosted CI is not claimed green.

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[fivetran-avinash]

Hi @Bortlesboat , thanks for submitting this PR. Can you link to the Quickbooks Online documentation supporting this assertion?

Cash-flow statements now treat an increase in a noncash Asset balance as a use of cash and a decrease as a source of cash. The rule applies to original and converted amounts; Bank, Liability and Equity balances retain their existing signs.

[Bortlesboat]

@fivetran-avinash These Intuit sources support the cash-flow direction:

• QuickBooks' cash-flow statement guide, under Cash Flow Statement Indirect Method, shows an increase in accounts receivable as negative, a decrease in inventory as positive, and an equipment purchase as negative.
• This QuickBooks Team answer about QBO explains that increasing receivables reduces cash flow, while decreasing receivables increases it.

The exact account_class = 'Asset' / noncash account rule comes from your team's decision in #133, following its finance review of this package's balance-sheet convention. I did not find an Intuit API document that specifies that complete predicate or this package's converted-amount columns.

The PR implements that package decision: reverse the noncash Asset balances before taking period differences, in both amount columns. The synthetic regression covers prepaid and fixed assets, with Bank, Liability and Equity controls. It does not establish complete parity with QBO's report for every noncash adjustment or currency scenario. The quoted statement should be read as this model's sign convention, with that scope.