wind-downlisted

# Wind down The least reversible work in this repo, and the part where being fast is worth the least. A final set of books is read by people who cannot ask follow-up questions: a tax authority looking at a final return years later, a shareholder asking what happened to their money, a director confirming they were released. Every entry here should still make sense to a stranger with no context. ## Hard gate: this skill refuses to run until it is answered Liquidating entries rest on facts only the owner has. Missing any of them, the skill stops and names what is missing rather than assuming: | Answer needed | Why nothing can be drafted without it | |---|---| | **Target date** | Decides the final period, which entries fall inside it, and what the final return covers | | **Plan for each intercompany or related-party balance** | Settled in cash, written off, or distributed. These are three different entries with three different consequences, and the balance is often the largest number on the sheet | | **Terms of any convertible instruments** | On dissolution these holders usually rank ahead of common. What they are actually paid decides the entry; the carrying amount does not | | **Cap table** | Decides who receives a final distribution and in what order | | **Resolution date** | The formal decision to dissolve starts statutory clocks. In the US, Form 966 is due within 30 days of it | Answer them with `python3 bin/books.py answer wind_down.<key> "<answer>"`. ## What it draf