rtutil: Add RTDateTime class.

See comments for rationale.

query: Add original query as a comment to ODS output.

This is generally helpful to keep for future reference, plus this
presentation can support multiple queries and is more discoverable than the
previous file property.

txn_date: Check more filenames.

This follows up on the recent change to books.Loader.

books: Let files under books/ include any Beancount files they want.

This provides more flexibility in repository setup while remaining backwards
compatible.

The changes to test_reports_query are just to accommodate the new
transaction in 2020-expenses.beancount.

query: Start new reporting tool.

Ultimately this is going to be a tool that can generate nicely-formatted
spreadsheets from arbitrary bean-queries. This initial version doesn't
generate spreadsheets yet, but it does integrate our usual books-loading
tools and rewrite rules into existing bean-query functionality, so it's a
start. It also has some of the query building and parsing that higher-level
spreadsheets will need.

statement: Accept search terms.

This is the most consistent way to be able to reconcile specific kinds of
payroll taxes.

reconcile: New statement reconciler.

For now, this is basically just a specialized ledger report. It highlights
rows that already appear reconciled, and reports different balances, with
appropriate formulas to assist interactive reconciliation.

In the future I hope we can extend this to read various CSV statements and
then highlight rows different based on discrepancies between the statement
and the books, sort of like the PayPal reconciler does now.

plugin: Skip enum value checks with a flag+FIXME.

We've long supported skipping documentation checks by flagging the
transaction. We haven't done the same for enumerated metadata because we
need it less often, and bad values tend to do more damage to reports.

However, occasionally when something very off-process happens, we do need it
as a matter of expediency. So support it.

In order to skip validation of these fields, the plugin requires that the
value start with the string "FIXME". This helps ensure that reports have a
consistent way to detect and warn about unfilled values in flagged
transactions.

ledger: Dedicated reporting tab for Expenses:Payroll.

To better accommodate the new payroll-type metadata.

extract: Lay the groundwork for specialized PDF extractors.

* Start a whole extract submodule.
* Parametrize FormExtractor.
* Add a FormExtractor._transform_fields() hook.

fields: Change FieldType capitalization.

This is friendlier to the YAML input and consistent with FieldFlags.
Less consistent with the rest of the codebase, but local consistency matters
more IMO.

pdfforms.fill: New module+tool.

After you edit the YAML generated by pdfform-extract,
you can re-fill the original PDF with pdfform-fill.

pdfforms: Initial module and tool to extract PDF form data to YAML.

Next steps:

* A tool to fill the PDF form based on values written to that YAML.
* An extension to fill some of those values with numbers queried from the
books (which is why we need something more involved than FDF).

data: Bugfix is_opening_balance_txn() for donations from equity. RT#13516

Opening balance transactions should only include opening equity
accounts and non-equity accounts. Reflect that in the test.

fund: Bugfix crash when text report has an empty balance.

This mostly happens when a date range includes the opening or closing of a
fund account, because then the reported beginning/ending balance is empty.

meta_payroll_type: Prefer :Tax: over :Taxes: in metadata values.

This is something we're doing generally, e.g., in our chart of accounts.
Do it here too for consistency. Accept the :Taxes: versions as synonyms.

reports: Initial budget variance skeleton. RT#12680

This is a *very* rough initial draft of a report. As the docstring mentions,
it's basically counting on the user to provide rewrite rules to provide the
desired representation.

Long-term I'm hoping maybe we can standardize the program metadata enough,
or plan its replacement well enough, that this report can be written against
that directly. But that will take more planning about books structure, and
support from the plugin, before the report can be written that way.

accrual: Key on entity for Liabilities:Payable:Vacation.

The invoice metadata is less operative in this account.

fund: Add totals rows to the full report.

This is easy to do with the current infrastructure, and it's nice to have.

ledger: Add Equity back to default project report sheets.

While many projects often won't have anything here, this is necessary to
show project funds released from restrictions.

plugin: Add TransactionDate hook. RT#10566

This prevents mistakes where a transaction is entered in the wrong file for
its date (which in turns causes errors in reports).

split_ods_links: New tool.

See docstring—this is mostly a post-filter to improve Excel compatibility.

meta_repo_links: Check all non-RT links. RT#12517

This is less "future-proof," but the thing is, it's premature to try
to anticipate what other link formats will be in the future. See
discussion in comments.

reports: Improve formatting of non-currency commodities.

Introduce the get_commodity_format() function, which returns Babel's
usual format string for currencies, but returns a version of it
"merged" with the locale's currency unit pattern for other
commodities.

BaseODS then calls this function where needed to format amounts.

meta_expense_type: Default management for payroll expenses.

It's a little abstract since we usually rewrite these but this is a
safer default.

extract_odf_links: Make "not found" warning easier to parse.

e.g., you can just use `grep | cut -b N-`.

reports: All reports support rewrite rules.

I realized that if ledger-report supported rewrite rules, then it would
include all the information necessary to reproduce the numbers on the
statement of functional expenses.

With that, it was easy enough to add support to the rest of the reports for
consistency's sake.

meta_expense_type: Refine defaults.

* Default "management" for more accounts.

* There's a good handful of accounts where in past audits, the functional
split has been "Conservancy expenses are management, project expenses are
program." Handle those cases too.

balance_sheet: Correct "release from restrictions" calculation.

The old version was causing Income:Donations:Released postings to be
"double-released." This version gets the bottom line numbers for
Net Assets With/out Donor Restrictions match the corresponding numbers
in the fund report.

balance_sheet: Support arbitrary date ranges.

This lets you do year-over-year comparisons of smaller ranges of time, like
a quarter.

balance_sheet: Sort trial balance accounts.

They were previously sorted by date, then name, which is slightly less
helpful.

balance_sheet: Transform "chart of accounts" into trial balances.

It was mostly this already, just needed to add a column and change the
title.

balance_sheet: Add cash flows report.

With this, the balance sheet report has all the reports from the audit.

meta_tax_implication: Update values for TY2020 1099-MISC changes.

Support the new 1099-NEC form.

expense_type: Revamp expense-allocation metadata.

* Change the name for symmetry with income-type.
* Standardize on "management" value because that's what it's called in the 990.

ledger: Add transaction-level reports.

Mainly for the cash disbursements and receipts reports, which have dedicated
shortcuts.

accrual: Restore "since last nonzero" behavior to outgoing report.

Basically this behavior is an extension of the fact that the outgoing report
is grouped by RT ticket rather than "accrual data." Ripping this
functionality out of other reports was correct, but it needed to stay for
the outgoing report.

ledger: Add memo column to Income sheets.

Quick accommodation for project reporting.

ledger: Include all fund accounts in default project ledger reports.

This brings the reporting into sync with the fund report.

fund: Swap Unearned Income and Payable columns.

Unearned Income is more interesting.

accruals: Aging report shows all unpaid accruals color coded by age.

Some readers care about recent accruals, some don't. This presentation
accommmodates both audiences, providing the data while making it easy to
ignore or filter out recent accruals.

fund: ODS report usability improvements.

* Lock the first column.
* Open the breakdown sheet by default.

accrual: Be case-insensitive when gathering payment-method.

This is a little nicer for the user, and lets us simplify surrounding
case-handling code.

ledger: Correct period totals. RT#11661.

The period totals were reporting the balance of all the loaded postings, not
just the ones in the reporting date range.

Like the accrual report, introduce a RelatedPostings subclass that records
and saves all the information we need at group definition time, to help us
get it consistently right rather than redoing the same math over and over.

meta_project: Force the default project on Equity accounts.

See rationale in comments.

reports: Add BaseODS.column_style() method.

Use this to provide more consistent column styles throughout the reports.

config: Get repository directory from config file.

One less thing users have to fiddle with to get set up.

ledger: Change default report dates.

The old defaults were optimized for the audit report.
The new defaults provide more helpful ad hoc reports.
The latter will be run more often and more quickly, so it's
worth optimizing the defaults for them.

accrual: Aging report is written to repository path by default.

Opening it here is necessary for repository links to work anyway.

cliutil: Add make_entry_point() function.

This provides better logging setup, reduces the amount of boilerplate in
main, and replaces is_main_script().