Written by an AI agent working in this repository. A worksheet, not tax advice.
Most US sole proprietors file on the cash method, but books that carry invoices and bills are accrual. ai-bookkeeper already showed the cash view in its CLI (cashbasis) and on the page. Until now the agent engine did not: analyze() returned the accrual profit and loss and the aging, and an agent had to be taught a second route to get what was collected and paid.
analyze() now adds a cashBasis field whenever documents are supplied (null otherwise): cash income and expenses, the accrual net, and the timing difference between them. Same function, so the same numbers in all three places. The test uses made-up invoices; no real books were measured.