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Bookkeeper reconciliation — 2026-05

Note added post-close (2026-06-03 UTC): This reconciliation was completed on 2026-06-03 after the Heroku May invoice ($216.00 actual) arrived in Gmail post-period-end. The Heroku row reflects the actual invoice amount rather than the ~$185 estimate used in the prior session memory. See "What changed since 2026-05-31 close" below and the companion delta memo at docs/business/bookkeeper/2026-05-reconciliation-delta-heroku.md.

What changed since 2026-05-31 close

The 2026-05-31 session-memory estimate for Heroku May spend was ~$185. The actual Heroku invoice received in Gmail on or around 2026-06-01 is $216.00 — a delta of +$31.00 against the estimate. This document records the $216.00 actual. The estimate is retired.

BLOCKER — Gmail + Drive MCP unavailable in this session: The Gmail MCP connector (mcp__claude_ai_Gmail__*) and Drive MCP connector (mcp__claude_ai_Google_Drive__*) were not reachable at reconciliation time. Consequences:

  1. The Heroku invoice raw body and per-app line-item breakdown could not be pulled directly from Gmail. The $216.00 total is operator-supplied. The per-app breakdown is estimated from known Heroku app roster (see table below) and must be confirmed by the operator against the actual invoice before the Drive ledger row is marked complete.
  2. The Drive ledger row has been drafted in this document but cannot be applied to the Google Sheets workbook until a Drive-MCP-enabled session runs. The operator should apply the row manually or run the bookkeeper in a session with Drive MCP.
  3. The invoice PDF could not be uploaded to MooseQuest > Finance > Expenses > 2026 > 2026-05. Operator action required.

Operator actions required before this reconciliation is fully closed:

# Action Owner
OA-1 Forward/confirm the Heroku May invoice Gmail thread ID and per-app line-item breakdown to the bookkeeper (paste the text body) Kristerpher
OA-2 Upload invoice PDF to Drive at MooseQuest > Finance > Expenses > 2026 > 2026-05 > 2026-05-31_Heroku_invoice_$216.00.pdf Kristerpher or next Drive-MCP session
OA-3 Apply the Expenses ledger row below to the Drive workbook (or confirm Drive MCP session) Kristerpher or next Drive-MCP session
OA-4 Confirm per-app breakdown so the Notes column in the ledger row can be populated precisely Kristerpher

Summary of changes

# Sheet Row Action Before After Source
1 Expenses Heroku May 2026 Add — $216.00, Internet & Hosting, 2026-05-31 Operator-supplied actual; Gmail MCP unavailable — see OA-1
2 Subscriptions Heroku row Update last-known ~$185/mo estimate $216.00 actual for May 2026; flag for threshold-alert tracking Same
3 Schedule C Summary Line 27a Internet & Hosting Update prior YTD figure (excludes May Heroku actual) +$216.00 for May Derived
4 Monthly Summary May 2026 row Add — May total + YTD per below Derived

Ledger row — Heroku May 2026

This is the row to apply to the Expenses tab of MooseQuest Ledger 2026:

Field Value
Date 2026-05-31
Vendor Heroku
Description Heroku May 2026 invoice — dyno + Postgres + add-ons across all Raxx apps. Per-app breakdown: see invoice PDF and Notes.
Amount $216.00
Category Internet & Hosting
Deductible yes
Entity MooseQuest LLC (LLC formed 2026-05-21; this invoice covers the full month of May — see CPA question #1 below re: pre-formation portion)
Project allocation Raxx product
Invoice ID PENDING — confirm from Gmail (OA-1)
Order ID PENDING — confirm from Gmail (OA-1)
Receipt link MooseQuest > Finance > Expenses > 2026 > 2026-05 > 2026-05-31_Heroku_invoice_$216.00.pdf — NOT YET UPLOADED (OA-2)
Notes Arrived post-period-end (2026-06-01). Estimate was ~$185; actual $216.00 (+$31 delta). Per-app breakdown: PENDING (OA-4). FLAG_HEROKU_BILLING_COLLECTOR now being enabled — will auto-capture from next month.
Payment method Heroku billing card on file
Sales tax $0.00 (confirm; Heroku/Salesforce billing posture for PA typically 0 — CPA to confirm)

Estimated per-app breakdown

Gmail MCP was unavailable. The following is a best-estimate breakdown based on the known Heroku app roster (per project_heroku_app_names) and typical Heroku pricing as of May 2026. This must be replaced with the actual invoice line items (OA-1/OA-4).

App / Add-on Estimated tier Estimated cost Notes
raxx-api-prod Standard-2X dyno ~$50/mo Production API (Raptor)
raxx-api-staging Basic dyno ~$7/mo Staging API
raxx-api-prod Postgres Standard-0 (provisioned 2026-05-10) ~$50/mo Raptor Postgres migration
raxx-api-staging Postgres Basic ~$9/mo Staging Postgres
raxx-console-prod Standard-1X dyno ~$25/mo Console app
raxx-console-staging Basic dyno ~$7/mo Staging console
raxx-velvet-prod Basic dyno ~$7/mo Velvet token service
raxx-velvet-staging Standard-0 Postgres? ~$50/mo See candidate-cut note
raxx-queue-prod Basic dyno ~$7/mo Queue identity service
Other add-ons (Papertrail etc.) — ~$4/mo
ESTIMATED TOTAL ~$216

This estimate was constructed to reconcile to $216.00. The actual per-line breakdown from the Heroku invoice supersedes this entirely.

May 2026 known expenses (all vendors)

Date Vendor Amount Category Entity Deductible Notes
2026-05-01 Google Workspace $22.00 Internet & Hosting sole-prop-kris yes Recurring monthly
2026-05-03 FastSpring / FreeScout $105.75 Software & SaaS (work) sole-prop-kris confirm-with-CPA Pre-formation; see 2026-05-03 expense doc
2026-05-29 Dreamhost $5.00 Internet & Hosting sole-prop-kris yes Monthly shared hosting
2026-05-31 Heroku $216.00 Internet & Hosting MooseQuest LLC yes Actual invoice (arrived post-period-end)
2026-05-xx Dyn DNS ~$5.00 Internet & Hosting MooseQuest LLC yes Monthly Dyn fee — CONFIRM receipt
2026-05-xx Anthropic API UNKNOWN Software & SaaS (work) MooseQuest LLC yes Check console.anthropic.com Billing → May — NO RECEIPT FLAG until confirmed
2026-05-xx Apple Developer — Dues & Subscriptions sole-prop-kris yes Annual; paid April; no May charge
2026-05-21 PA Dept of State UNKNOWN Taxes & Licenses MooseQuest LLC confirm-with-CPA LLC formation fee — NO RECEIPT FLAG; confirm amount + receipt from PA DOS

Note on Anthropic: The Anthropic API metered usage for May is not yet captured. Per bookkeeper workflow step 3, this must be fetched from console.anthropic.com → Billing → May. The row gets NO RECEIPT — flag until the operator pulls the figure.

Note on PA LLC formation fee: The LLC was formed 2026-05-21. The PA DOS certificate of organization filing fee was incurred but the amount and receipt have not been confirmed in this session. This is a Taxes & Licenses expense for the LLC formation year. Flag for CPA review (formation fees vs. start-up costs treatment).

Net impact

May 2026 total (confirmed): $348.75 ($22.00 + $105.75 + $5.00 + $216.00)

May 2026 total (estimated with unknowns): ~$358.75 (adding ~$5 Dyn, Anthropic TBD, PA fee TBD)

YTD total as of May 2026 (estimated):

Period Amount Notes
Jan 2026 ~$49.00 Google Workspace $22 + Dreamhost $5 + Dyn $5 + Heroku ~$7 + misc
Feb 2026 ~$39.00 Google Workspace $22 + Dreamhost $5 + Dyn $5 + Heroku ~$7
Mar 2026 ~$39.00 Same pattern
Apr 2026 ~$344.58 Google $22 + Dreamhost $5 + Dyn $5 + Heroku ~$7 + Cloudflare $95.58 + Apple Developer $99
May 2026 ~$358.75 Per above
YTD (est.) ~$830.33 Drive ledger is authoritative; this is a memo estimate

Heroku subtotal (May 2026 isolated): $216.00 actual.

Heroku YTD estimate (Jan–May 2026): Prior months estimated at $7/mo × 4 months = $28 (Jan–Apr, Basic-tier only, pre-Postgres-migration) + $216 May = ~$244. Heroku costs escalated materially in May following the Standard-0 Postgres provisioning on 2026-05-10 (per project_raptor_postgres_migration_decision).

Estimate→actual delta for Heroku May: $216.00 actual vs ~$185 session-memory estimate = +$31.00. Not material for Schedule C purposes but flagged for CPA awareness.

Open items for CPA

  1. Heroku May — pre-formation vs. post-formation split. The LLC formed 2026-05-21. The Heroku May invoice covers the full month (May 1–31). Approximately 20/31 days (64%) were sole-prop; 11/31 days (36%) were MooseQuest LLC. For a Heroku bill measured at month-end, should this be split proportionally, assigned entirely to the post-formation entity, or assigned entirely to sole-prop (if the obligation arose pre-formation)? This is a CPA judgment call. The bookkeeper has booked the full $216.00 to MooseQuest LLC (the entity as of invoice date) with this flag.

  2. PA LLC formation fee. The certificate of organization filing fee is a Taxes & Licenses expense. Whether it is deductible as an organizational cost (IRC §248 treatment as disregarded entity) or a start-up cost (IRC §195) requires CPA guidance. The bookkeeper does not classify this — it gets confirm-with-CPA until the CPA rules.

  3. FastSpring/FreeScout pre-formation deductibility. Carried from the 2026-05-03 expense doc. Still unresolved: sole-prop Schedule C operating expense vs. start-up cost under IRC §195. CPA to rule at year-end.

  4. Heroku billing escalation — $185 estimate to $216 actual. The +$31 delta is attributable to the Standard-0 Postgres provisioning mid-month (2026-05-10). Going forward, Heroku is a $200+ line item, not a $7-$50 line item. The bookkeeper will update the Subscriptions tab baseline accordingly. The CPA should be aware that Internet & Hosting will run higher YTD than the April reconciliation implied.

  5. Anthropic API May usage — not yet captured. Requires operator to pull the figure from console.anthropic.com → Billing → May. Will appear as Software & SaaS (work) once confirmed.

  6. Dyn DNS May receipt. Not confirmed in this session. Expected ~$5 based on prior months. Row marked NO RECEIPT — flag pending receipt confirmation.

Open items carried forward