check-before-filinglisted

# Check before filing Books that are right and books you can *show* are right are different products, and only the second one survives contact with a preparer. This packages the second: every figure with the derivation behind it, every account with its difference stated, and every open item written where the reader can see it rather than in a workpaper they will never receive. ## Hard gates - **A number in a sentence is still a number.** A figure quoted in prose needs the same evidence as one in a table. A stale figure in a narrative note is a documented way for wrong numbers to ship while every table is live. - **A source that returned fewer rows than it holds is a truncated source.** Record rows expected against rows returned for every pull. A report that says it completed while returning a third of the data looks exactly like success. - **Prove the date filter applied.** Record what period was requested and what period the report says it covers. They can differ silently. - **Every difference closes at 0.00 or is stated.** Including the zeros. - **Every open item appears in what the reader receives.** Something we know and they cannot see is the failure this exists to prevent. ## Run it ``` python3 bin/books.py handoff --profile profiles/mine.local.json --out handoff/ ``` Which writes: - **`evidence.json`** — every source with its pull time, requested and claimed period, and rows expected against returned; every figure with its derivation; every tie-