Separis

Every monetary value is stored as `INTEGER` cents — never as a floating-point euro amount. The constraint is enforced at the SQLite schema level (`test_amounts_are_integer_centimes`) and upheld all the way to the Sage Expert output format (the `cents_to_fr` function formats as French decimal). No floating-point rounding can create or destroy a cent in the double-entry lines.

Categorisation is an ordered pipeline: learned rules (priority 1/2/3) run before built-in ones. The first match on the normalised label wins. Normalisation strips accents, SEPA reference tokens, and whitespace before comparison — making rules resilient to format variations between banks. A keyword learned from one manual decision automatically surfaces for subsequent imports.

CCF separates the account statement (with a CUMUL DÉBITS DIFFÉRÉS per card) from the card statement (the detailed lines). The matcher links these two sources and verifies that the net sum (debit − credit) of categorised card lines lands exactly on the account cumul. A 1-cent discrepancy produces a 'mismatch' status persisted in the database — it is never silently ignored. This rigour let me catch several date-shift discrepancies between the two statements.

Each loan instalment is decomposed into three accounting entries (pret_amortissement → 164000, pret_interets → 661100, pret_assurance → 638000) from the amortisation schedule imported as a PDF. These entries feed AGAPS boxes 6700 (financial costs) and 6380 (insurance) directly, never mixing capital repayment with deductible charges. The three amounts must sum back to the gross debit of the instalment.

Sage Expert imports a cp1252 text format with #Compte and #LigneComptable sections. Every generated file is encoded in cp1252 (unsupported characters replaced), its SHA-256 is stored in the database alongside the entry count, and the export history is browsable in the interface. Amazon transactions with a professional part and a personal part produce two distinct pairs of entries (expense account + 108000) so the owner's drawing account is never polluted with deductible charges.