For Next Session¶

Purpose: First file to read at the start of a fresh chat. Fast-start pointer to current state.

Update at the end of every session.

Suggested opener¶

"Read context/discovery-summary.md, open-questions.md, todo/for-austin.md, todo/austin-decision-board.md, and todo/for-next-session.md in the renfroe-holdings repo. I'm ready to continue."

State as of 2026-05-10 (end of session — all 4 LLM-review rounds applied)¶

The dossier moved from "useful but scattered" to a real operating blueprint over four rounds of external-LLM review:

Round 1 — created core control documents: accounting/accounting-policy.md, source-of-truth-matrix.md, entity-tax-classification-matrix.md, advisor-decision-register.md, plus 5 subledger files.
Round 2 — added classification confidence system, suspense + exception log, cutover-date framework, document-retention architecture, entity-allocation rules, owner-vs-entity boundary rules, multiple basis types, manual-until-stable list, contact + account naming conventions, clearing accounts list, evidence- preservation rule, Plaid pipeline guardrails, 5 reporting views, consolidation eliminations, refined clearing-vs-due-to, exception severity+SLA, automated tests list.
Round 3 — added 8 new artifact files (tax/compliance-calendar.md, tax/nol-preservation-ledger.md, legal/legal-document-inventory.md, investments/investment-register.md, accounting/renfroe-innovation-ip-register.md, accounting/advisor-ask-packet-template.md, todo/austin-decision-board.md, xero_migrations/README.md) + contradictions log + entity-matrix lifecycle states + four-field RHG/Cindy ownership + new-GK formation correction.
Round 4 — refined: standalone accounting/reporting-views.md; professional-fee COA restructured BY-NATURE (not BY-FIRM); new-GK FMV softened to JP-side-only with US-side TBD; RHG ownership expanded to 5 fields; stale "monthly outputs" language swept; M-1/M-3 → "book-to-tax bridge."

Plus autonomous follow-on (overnight 2026-05-10): - Live Xero COA snapshot appended to accounting/chart-of-accounts.md - 4 advisor packets drafted: Pearce 2025 working session; JME §1 framing; ABS new-GK + cadence; Stuart Memory AFR notes (under accounting/advisor-packets/<advisor>/) - Read-only Xero close-tests script (scripts/fpa/xero_close_tests.py) — runs 16 control tests from policy §37 against live Xero; baseline result: 11 PASS / 2 FAIL / 3 SKIP - Outreach scaffolding for per-recipient verification sites: outreach/README.md, outreach/recipient-scopes.md, drafts for 3 high-priority recipients (Saho/Shusaku, Gene+Jana, Alex Snider)

Top of mind for the next session¶

Austin's decision board (`todo/austin-decision-board.md`)¶

Block 1 — Send three queued emails (15 min): JME §1 + Pearce 2025 prep + Stuart Memory AFR notes. All three drafts ready under todo/email-drafts/ and accounting/advisor-packets/.

Block 2 — Confirm structural framings: - RESOLVED 2026-05-10: the proposed second GK is engaged with Tohyama BUT NOT YET FORMED. Austin holds the gate via the missing forms + US-LLC existence cert + affidavit, contingent on US-side capital-gain analysis from Pearce + Kim & Rosado. - Renfroe Innovation pre-2017 share-assignment story (still open).

Block 3 — Quick identifications: Bryan Cady $15K terms; counterparty IDs (Richard Rosenblum, Yvette Ryan, Jaime Salvador Garcia Gonzalez, Danielle Rose Weisinge, VENMO $2K, Bitcoin retreat host); AFR loan facts.

Block 5 — Phase 0 Xero cleanup greenlight (mortgages reclassified, IVA test rates removed, 24 untagged AP bills coded, Consolidation Eliminations Reporting Unit added). Each requires a migration package per accounting/accounting-policy.md §32.

Outreach verification sites — pending Austin authorization¶

3 drafts ready under outreach/recipients/: - saho-shusaku.md — Japan-side (GK, Mita, TSB, Tohyama, ABS) - gene-jana.md — parents (AFR loans, RI share-assignment) - alex-snider.md — Casa Moksha ops (RHG conversion, Cindy, Portilla, JME)

Architecture decisions pending Austin per outreach/README.md: - Hostname (recommended: verify.austinrenfroe.com) - Auth mechanism (recommended: Cloudflare Access if available, else basicAuth with rotating per-recipient credentials) - Correction-return mechanism (recommended: recipient emails Austin) - Per-recipient publishing cadence (recommended: iteratively, after Austin reviews each scope)

11 more recipients queued (Pearce, Kim & Rosado, Stuart Memory, Portilla, JME, Conley Rose, Tohyama, Waterloo, Withers Tokyo, TRC team, Edgewood) — drafts to be produced after first 3 are verified.

Phase 0 Xero cleanup — Claude can execute when greenlit¶

Per accounting/xero-buildout.md §4 Phase 0: - Reclassify Lavaca/First Horizon mortgage out of BANK type - Confirm + archive the Closed: 1300 27th Place mortgage - Delete 2 leftover IVA test rates ("IVA 16% Test A", "IVA 16% Test B") - Code-assign the 24 untagged AP bills - Confirm credit-card BankAccountSubType - Add "Consolidation Eliminations" Reporting Unit (12th Entity tracking option)

Each requires a migration package per policy §32 + Austin's written approval (approval.md per migration).

JME / Pearce / ABS / Stuart Memory engagement timing¶

All 4 advisor working sessions need scheduling. Packets are ready under accounting/advisor-packets/<advisor>/. Pearce's drives the 2026-10-15 1040 extension deadline; ABS's drives the 2026-10-31 GK fiscal year close that triggers Austin's first 5471. Both have critical-path implications.

Open architectural decisions (per `accounting/xero-buildout.md` §5)¶

12 decisions queued in priority order. Headlines: JME §1 framing; Path A vs B for RHG cadence; intercompany services agreement structure (Option A no-fee vs Option B arm's-length); new-GK US-side capital-gain exposure; Renfroe Innovation entity classification; cutover date (target end-Q3 2026); LP-interest transfer; forecasting tool; personal-vs-business credit-card cleanup; bank-feed mechanism for Santander MXN; dashboard platform.

Open contradictions (per `context/contradictions.md`)¶

5 open: 1-GK-vs-new-GK; RHG-revenue-framing; Cindy-legal-vs-economic; M365-soft-readonly; encrypted-offsite-backup-mandatory.

Files most worth reading first¶

For someone bootstrapping the next session:

todo/for-next-session.md (this file)
todo/austin-decision-board.md
accounting/xero-buildout.md (§3.5 Companion documents indexes everything)
context/contradictions.md
accounting/exception-log.md
accounting/advisor-decision-register.md

For someone doing actual Xero work next:

accounting/accounting-policy.md (39 sections; the canonical rulebook)
accounting/source-of-truth-matrix.md (where canonical data lives)
accounting/entity-tax-classification-matrix.md (per-entity treatment)
accounting/transaction-coding-rules.csv (auto-coding rules)
accounting/xero-buildout.md (phases + runbooks)
xero_migrations/README.md (migration discipline)

For someone responding to advisor feedback:

accounting/advisor-decision-register.md
accounting/advisor-ask-packet-template.md (and packet drafts in accounting/advisor-packets/)
outreach/recipient-scopes.md (per-recipient verification scopes)

Public site state¶

The public-facing dossier at xero-buildout.austinrenfroe.com is TAKEN DOWN (commit 32aa276 removed /sites/xero-buildout/ + nginx vhost; commit 16ceb7f removed Traefik route). Three rounds were published over the day; all four rounds' content is in the canonical repo. Republish only on explicit Austin re-authorization.

Canonical site holdings.austinrenfroe.com (Authentik-gated) auto-deploys from this repo on push. Last canonical commit: 980b44d (Round 4) plus the autonomous overnight commits below.

Last updated: 2026-05-10 end-of-day. All canonical commits pushed.