Settlement

This handles Japanese year-end accounting closing, the full 決算整理 workflow from trial balance to financial statements. It walks you through depreciation calculations using defined rules, inventory adjustments, accruals and deferrals, then generates your PL and BS while checking that debits equal credits. The skill assumes you've already logged daily transactions with the journal skill and actually verifies prerequisites before starting. It writes progress files to .shinkoku/progress so you can pick up where you left off if your session drops. Real attention to the workflow details here, like handling opening balances from prior years and calculating cost of goods sold with the standard formula. Built for sole proprietors doing blue return filing in Japan.