Period-end accruals and FEC proxy

# Period-end accruals and FEC proxy

## Purpose
Identify payables received during the period but not yet booked (basis for accrual / cut-off entries), and extract the data needed for a partial FEC.

**Important limitation:** the official FEC (Fichier des Écritures Comptables, the French statutory accounting entries file) requires specific fields (entry label, journal number, etc.) that Spendesk does not provide directly. This skill produces a useful proxy file, but it is not directly submittable to the tax authorities.

## Instructions

### Step 1 — Identify the payables to accrue
```
Call get_payables with:
  - bookingStatus: toPrepare or toExport (not yet exported)
  - invoiceDate: within the period being closed (e.g. month M)
  - firstCreatedAt: may extend beyond the period (late arrivals)

To be accrued:
  - Invoices with invoiceDate ≤ end of period M but not yet exported
  - Subscriptions (payableType=subscription) whose period covers M
```

### Step 2 — Calculate the total accrual amount
```
For each payable to accrue:
  Accrual = amount (net amount if available)
  Currency = currency
  Likely GL code = glCode or accountingCode

Aggregate: total accruals by currency and by GL code.
```

### Step 3 — Extract the FEC proxy data
```
For each payable exported during the period (bookingStatus=exported):
  Build a line with the available FEC fields:
    - JournalCode (proxy: ACH for purchases, NDF for expense claims)
    - JournalLib: journal label
    - EcritureDate: invoiceDate or accountingDate
    - CompteNum: glCode
    - CompteLib: chart of accounts label
    - Montant: amount
    - Devise: currency
    - PieceRef: invoiceNumber if available
    - LibelleEcriture: supplierName + description

Missing fields (not available in Spendesk MCP):
  - EcritureNum (sequential ERP number)
  - CompAuxNum (sub-ledger account)
  - DateLet (matching/reconciliation date)
```

### Step 4 — Accrual report
```
Present:
1. Total accruals to book by GL code (table)
2. List of payables to accrue with amount and supplier
3. CSV template of the FEC proxy entries (columns separated by |)
4. Warning: complete with the missing ERP fields before legal submission
```

## Points to watch
- This skill does not replace the FEC generated by your ERP — it is a preparation tool
- Spendesk amounts are gross (VAT included) unless VAT is configured
- Always validate accrual entries with the accountant before ERP integration

## Example prompts
- "Which payables do I need to accrue for the January close?"
- "Prepare the data for the end-of-quarter accruals"
- "Give me a FEC proxy export of the invoices exported this month"