# SMSF Project Checkpoint

## Purpose
Working area for Michael's SMSF-related records, tools, decisions, and reference material.

## Current direction
- Intention is to use this space to progressively manage and document SMSF administration support.
- Initial focus is on US stock accumulation/holding record-keeping rather than active trading.
- Over time, this folder can hold supporting documents, summaries, and process notes as trust builds.

## Assets created
- `smsf-us-stocks-tracker.xlsx`
  - First-pass workbook for tracking US stock purchases, dividends, FX conversion, holdings, annual summaries, and an accountant-facing summary tab.
- `transactions/actual-transactions.csv`
  - Canonical ledger for real executed SMSF transactions, beginning with the 2026-05-07 NDQ purchase.
- `transactions/actual-holdings.md`
  - Human-readable actual holdings snapshot.
- `source-documents/`
  - Supporting screenshots, contract notes, broker confirmations, statements, and other source evidence.

## Workbook structure
- README
- Settings
- Transactions
- Dividends
- FX Rates
- Holdings
- Annual Summary
- Year-End Checklist
- Accountant Summary

## Key decisions captured
- Use a dedicated SMSF tracker workbook rather than ad hoc notes.
- Keep **actual executed transactions** separate from allocation proposals/ideas.
- Use `smsf.sqlite` as the canonical structured ledger for tax/reporting work.
- Generate spreadsheets/CSV/PDF reports on demand from the DB for accountant/auditor/government requirements; do not manually maintain parallel spreadsheets as source-of-truth records.
- Keep `transactions/actual-transactions.csv` as a preserved legacy/import seed until the DB workflow is fully established.
- Prioritise AUD reporting support for SMSF/admin/accounting use.
- Include a cleaner accountant/auditor-facing summary tab separate from detailed working sheets.
- Keep this project under `knowledge/projects/smsf/` as the long-term checkpoint location.

## Future intended use
- Record ongoing SMSF decisions, conventions, and workflows here.
- Potential future import/storage of the deed and other supporting SMSF documents once comfortable.
- Continue documenting key operational/accounting preferences as they emerge.

## Notes
- This is a documentation and operational support area, not tax or financial advice.
- Final compliance/accounting treatment should still be validated with the SMSF accountant/auditor.

## SQLite structured ledger layer

Created 2026-05-14:

- `smsf.sqlite` — structured SQLite ledger for audit/tax reporting support.
- `smsf-schema.sql` — schema dump for review/versioning.
- `scripts/build_smsf_db.py` — repeatable importer/rebuilder from current CSV/source documents.
- `reports/sqlite-migration-verification.md` — migration counts/totals verification.
- `reports/holdings-from-db.md` — holdings generated from SQLite.
- `reports/sqlite-usage.md` — useful queries and process notes.

Existing Markdown, CSV, workbook, and source documents were preserved. The DB is intended to become the structured query/reporting layer while source documents remain the immutable audit evidence.

## Reporting/export convention

Going forward, SMSF updates and processing should go directly into `smsf.sqlite`. Spreadsheets are generated on demand for a specific request, requirement, accountant/auditor format, or review purpose. This avoids manually maintaining duplicate sources of truth.