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Bookkeeper reconciliation — 2026-04-22

Source of truth for the 5 items the bookkeeper agent flagged during the 2026-04-22 seeding run. Once applied to the Drive ledger, this file stands as the audit trail for why each change was made.

Summary of changes

# Sheet Row Action Before After Source
1 Expenses Brandmark.io (last row, no date) Delete $95 Advertising, no-receipt flag row removed User confirmed no purchase was made
2 Expenses Cloudflare raxx.io 2026-04-22 Correct amount $14.20 $50.00 Invoice IN-63040500 PDF
3 Expenses Cloudflare raxx.app 2026-04-22 Correct amount $31.38 $14.20 Invoice IN-63040486 PDF
4 Expenses Cloudflare getraxx.com 2026-04-22 Correct amount + period + note $50.00, "Renews 2027-04-22" $31.38, "Renews 2029-04-22 (3-year prepaid renewal)" Invoice IN-63040448 PDF (3-yr registration)
5 Expenses Google Workspace 2026-01-01 Fill amount blank $22.00 Billing dashboard: Business Plus, $22/user/mo, 1 seat
6 Expenses Google Workspace 2026-02-01 Fill amount blank $22.00 Same — recurring monthly
7 Expenses Google Workspace 2026-03-02 Fill amount blank $22.00 Same — recurring monthly
8 Expenses Google Workspace 2026-04-01 Fill amount blank $22.00 Same — recurring monthly
9 Expenses (new row) Add Apple Developer Program, 2026-04-22, $99.00, Dues & Subscriptions, Order W1693356810 Gmail receipt 2026-04-22 22:44 UTC
10 Expenses Dreamhost Jan / Feb / Apr 2026 Flag for backfill not booked 3 additional $5 PayPal rows expected User confirmed 4 YTD Dreamhost receipts in Gmail; only March row booked
11 Schedule C Summary Line 8 Advertising Update note "0.00 (Brandmark ~$95 pending receipt capture)" "0.00" Brandmark never purchased
12 Schedule C Summary Line 27a Internet & Hosting Update amount + note "~$236.76 … Google Workspace TBD … Cloudflare $95.58" recompute with $22×4 Google + $95.58 Cloudflare, drop TBD Google Workspace amount now known
13 Vendor Directory Brandmark.io row Delete full row removed Never a vendor

Net impact

Why each change

1. Brandmark removal

The original bookkeeper row was speculative — I noted "~$95" based on user conversation context, but no receipt was ever found in Gmail or elsewhere. On 2026-04-22 user confirmed no Brandmark purchase was ever made. The brand direction pivoted to a Dribbble boutique engagement instead (see docs/design/brand/raxx-bandz-mascot/README.md). Remove the row and the Vendor Directory entry; remove the "pending receipt capture" note in the Schedule C Summary.

2–4. Cloudflare invoice correction

The original rows were seeded with a heuristic ("assigned by ascending amount") because the email-body of Cloudflare's invoice notification didn't state the domain. The PDF attachments (now in ~/Downloads/) are authoritative:

Invoice Amount Domain Registration period
IN-63040448 $31.38 getraxx.com 2026-04-22 → 2029-04-21 (3-year prepaid)
IN-63040486 $14.20 raxx.app 2026-04-22 → 2027-04-21 (1-year)
IN-63040500 $50.00 raxx.io 2026-04-22 → 2027-04-21 (1-year)

The original Expenses rows had the amounts mapped to the wrong domains (off by one in some cases, off by two in others). Correcting the mapping.

Prepaid treatment for getraxx.com: on cash basis (current sole-prop posture) the full $31.38 is deductible in 2026. If/when we switch to accrual post-LLC + CPA, this should amortize $10.46/yr over 2026/2027/2028. Noted in the row's Notes column for the future CPA.

5–8. Google Workspace amounts

Confirmed from billing dashboard 2026-04-22: - Plan: Business Plus, 1 license, $22.00/mo ($264/yr annual commit, billed monthly) - Contract: 2024-01-24 → 2027-01-24 (auto-renew on) - Billing cadence: 1st of each month - Payments account: 7983-6611-6722-5823

YTD 2026: 4 monthly charges of $22.00 each = $88.00.

9. Apple Developer Program

Order W1693356810, $99.00, Apple ID kris@moosequest.net, purchased 2026-04-22. Renewal of annual developer enrollment — required for iOS app distribution (Raxx iOS companion, per docs/architecture/adr/0005-ios-webauthn-rp-id.md).

Schedule C mapping: Line 28 Other Expenses → Dues & Subscriptions (per chart-of-accounts, ongoing membership fees live under dues).

10. Dreamhost Jan / Feb 2026 — BACKFILL COMPLETE 2026-04-22

User downloaded the billing statements Invoice_462122-2026-01-29-3.pdf and Invoice_462122-2026-02-28-3.pdf to ~/Downloads/. Statements show Dreamhost bills quarterly (3 monthly service charges rolled into one payment cycle); payment is cleared monthly on the 28th–29th via Braintree PayPal. Per cash-basis accounting, each $5.00 payment is a separate expense row dated to the payment-cleared date.

Rows to add to Expenses sheet (FY2026 only — older payments cross into FY2025):

Date Vendor Description Amount Payment ID Transaction ID
2026-01-29 Dreamhost Shared hosting (PHP Extended Support 2+) — krihen1, service 2025-12-04 → 2026-01-03 $5.00 Braintree PayPal 38557750
2026-02-28 Dreamhost Shared hosting (PHP Extended Support 2+) — krihen1, service 2026-01-04 → 2026-02-03 $5.00 Braintree PayPal 38748710

The 2026-03-29 row (Transaction 38938283) is already in the ledger. April charge for service 2026-03-04 → 2026-04-03 has not yet cleared as of 2026-04-22 (expected 2026-04-29, which is post-reconciliation).

FY2025 spillover (noted here, NOT booked in FY2026): - 2025-11-29 Dreamhost $5.00 (Transaction 38144558) — FY2025 expense - 2025-12-29 Dreamhost $5.00 (Transaction 38356554) — FY2025 expense (from Invoice_462122-2025-12-29-3.pdf)

These belong on the 2025 return. CPA may classify on filing.

11–12. Schedule C Summary updates

With Brandmark removed and Google Workspace resolved: - Line 8 Advertising: now genuinely $0 YTD. Future advertising spend will land here when the Dribbble Bandz boutique engagement fires. - Line 27a Internet & Hosting: recompute. Dyn 4mo × $5 = $20 + Dreamhost $5 (or up to $20 once backfilled) + Heroku 4mo × $7 = $28 + Cloudflare $95.58 + Google Workspace 4mo × $22 = $88 = ~$236.58 (Dreamhost-low) to ~$251.58 (Dreamhost-full)

13. Vendor Directory Brandmark row

Consequential to #1 — Brandmark was never a vendor, so it shouldn't be in the directory. Remove the row. The Notes column reference to docs/design/brand/raxx-brandmark-concepts/ also becomes inapplicable; canonical brand docs now live at docs/design/brand/raxx-bandz-mascot/.

Open items carried forward

How this was applied

Drive MCP create_file only — no row-level editing. Approach taken on 2026-04-22:

  1. New Sheet created: Expenses (reconciled 2026-04-22) in the MooseQuest Ledger 2026 folder. Full corrected ledger, ready to diff against the current Expenses sheet.
  2. User reviews the new sheet.
  3. If approved, user renames the old Expenses sheet to Expenses (archived pre-reconcile 2026-04-22) and renames the new one to Expenses. Alternatively, copy-paste the 4 corrected Cloudflare+Google cells back into the old sheet and delete the Brandmark row manually — that preserves the sheet's file ID (which any future Drive MCP reads would key off).
  4. Schedule C Summary + Vendor Directory updates not yet applied via Drive MCP — see follow-up doc or month-end close.