Finance records — MooseQuest / Raxx

This directory holds the structure and conventions for business bookkeeping. It does not hold any actual figures, vendor-specific payment credentials, or receipt contents — those live in the Google Sheets workbook on the moosequest.net Google Drive.

What's here

• README.md — this file; points to the Drive workbook and explains the division of concerns
• chart-of-accounts.md — tax-line-aligned category strings; the canonical list the ledger's Category column must match
• vendor-conventions.md — per-vendor categorization decisions so Heroku is always "Internet & Hosting" and never drifts

Where the actual ledger lives

• Workbook: MooseQuest Ledger 2026 (one workbook per tax year)
• Location: kris@moosequest.net Google Drive (root, or /Finance folder if created)
• Tabs: README, Expenses, Revenue, Subscriptions, Mileage & Travel, Time Log, Vendor Directory, Monthly Summary, Schedule C Summary
• Owner / editor: Kristerpher Henderson (kris@moosequest.net)
• Viewer access at tax time: CPA (per consult #152) gets a view link

Column definitions for every tab are documented in .claude/agents/bookkeeper.md (the bookkeeper role charter).

Division of concerns

Rule of thumb: if it's a convention or a pattern, it belongs in this repo. If it's a number, a credential, or a third-party identifier, it belongs only in the workbook.

Entity boundary

• Pre-LLC (current): every Expenses row has Entity = sole-prop-kris. These are Kris's sole-proprietor Schedule C expenses.
• Post-LLC (after formation #153 closes): new rows shift to Entity = MooseQuest LLC. The transition date gets a row in Expenses and a note in Monthly Summary.
• Pre-LLC reimbursement: the CPA decides whether sole-prop expenses can be reimbursed into the LLC under an accountable plan. The bookkeeper role records; the CPA rules.

Project allocation

Three values for the Project Allocation column:

• MooseQuest consulting — billable client work under the MooseQuest brand
• Raxx product — Raxx-specific infra, branding, filings (e.g., Cloudflare raxx.app/raxx.io/getraxx.com, Heroku raxx-api-*, Sentry raxx projects, Brandmark logo work)
• Shared / parent entity — infra that serves the whole business (e.g., moosequest.net DNS, Google Workspace, Dreamhost)

Monthly close cadence

End of every month, the bookkeeper role:

1. Scrapes Gmail for the month's receipts.
2. Reconciles against the Expenses tab — flags gaps.
3. Updates Subscriptions for renewals or price changes.
4. Computes monthly and YTD totals per category.
5. Updates the Schedule C Summary tab.
6. Writes a one-page month-end memo: top spend categories, anything unusual, open questions for the CPA.
7. Reports back to Kris.

Next month-end close: 2026-04-30.

Forwarding receipts

When a receipt lands in an inbox the bookkeeper doesn't scrape (personal Gmail, Yahoo aliases, etc.), forward it to a dedicated receipts alias on moosequest.net. The next reconciliation will pick it up.

If a transaction has no receipt, the row still gets logged with Receipt Link = NO RECEIPT — flag. Don't hide missing-receipt rows.

What the bookkeeper role does NOT do

• Give tax advice. "Confirm with CPA" is the exit door.
• Authorize payments or move money.
• Drift categories across months.
• Commingle personal and business — personal charges on a business card get flagged as reimbursement-due-to-Kris.

Full charter: .claude/agents/bookkeeper.md.

Formulas

The seeded workbook may leave formula cells blank. Kris adds =SUMIF(...) rollups on the Monthly Summary and Schedule C Summary tabs when convenient. The seed is valid without them.

Related

• Bookkeeper charter: .claude/agents/bookkeeper.md
• CPA consult: tracked under #152
• LLC formation: tracked under #153
• Business foundation epic: tracked under #148