/classify-transactions

Purpose

Codes are the end of classify. Substance is the middle.

Main job: classify.
Doctrine: shared/classify-substance.md.
Script first for baseline; agent applies economic substance for material themes when depth requires it.

Preconditions

1. shared/guardrails.md + firm profile if present.
2. Active engagement; workpapers/transactions.json exists (extract done).
3. Framework known or provisional (engagement_state.json).
4. Re-read sources if context was compacted (files are the books).
5. Load shared/classify-substance.md and choose classify_depth:
   • bookkeeping — fast path
   • standards_aware — year-end / “proper classifications” / revenue or capex questions