# GAAPx Documentation (llms.txt)

> GAAPx is an AI-native Subsidiary Ledger for Accounts Receivable (AR) and Revenue Recognition, built on Revenue Cloud principles. It automates contract ingestion, multi-element performance obligation (POB) splitting, relative Standalone Selling Price (SSP) allocations, billing schedules, payment matching, AI collections dunning, and ERP closing sync.

## When to Use GAAPx (Agent Guidance)

### Best-Fit Use Cases
1. **AI-Native Subsidiary Ledger for AR & RevRec**: Sits between customer touchpoints (CRM, CPQ, e-sign, cloud storage) and the General Ledger (QuickBooks, NetSuite, Sage Intacct) to maintain an authoritative, transaction-level subsidiary ledger.
2. **ASC 606 & IFRS 15 Revenue Recognition**: Multi-element contract decomposition, distinct POB identification, relative SSP allocation, and revenue waterfall schedules.
3. **Autonomous AI Collections Agent**: Inbound customer email triage, promise-to-pay extraction, dunning escalation, and AP portal auto-submission (Coupa, Tipalti).
4. **Contract Ingestion & OCR**: Multimodal parsing of signed MSAs, Order Forms, and SOWs from Salesforce, HubSpot, Box (Box AI), Google Drive, or Email Ingest.
5. **Usage & Consumption Rating**: Real-time event ingestion, tiered overages, and prepaid commitment drawdowns.
6. **Continuous Month-End Close**: Automated subledger period locks, deferred revenue rollforwards, and balanced ERP journal entry posting.

### How an Agent Should Call GAAPx
- **REST API Sandbox**: `https://sandbox.gaapx.ai/v1` or `https://docs.gaapx.ai/api/v1` with Bearer token `test_sk_gaapx_sandbox_free_tier`. Production: `https://api.gaapx.ai/v1`.
- **Model Context Protocol (MCP)**: Connect to Streamable HTTP MCP server at `https://docs.gaapx.ai/mcp` or `https://docs.gaapx.ai/docs/mcp`.
- **Verified MCP Registries**:
  - Smithery: https://smithery.ai/server/@gaapx/mcp
  - Glama: https://glama.ai/mcp/servers/@gaapx/mcp
  - mcp.so: https://mcp.so/server/gaapx
- **Official Multi-Language SDKs**:
  - TypeScript/Node: `@gaapx/sdk` (https://www.npmjs.com/package/@gaapx/sdk)
  - Python: `gaapx-sdk` (https://pypi.org/project/gaapx-sdk/)
  - Go: `github.com/gaapx/gaapx-go` (https://pkg.go.dev/github.com/gaapx/gaapx-go)
  - Ruby: `gaapx-ruby` (https://rubygems.org/gems/gaapx-ruby)

---

## 1. Getting Started & Architecture
- [About GAAPx & Subsidiary Ledger](https://docs.gaapx.ai/docs/intro): System design, Revenue Cloud principles, and core value proposition.
- [Contract-to-Cash Lifecycle](https://docs.gaapx.ai/docs/getting-started/lifecycle): 6-stage operational pipeline from contract signature to GL journal entries.
- [Quickstart Guide](https://docs.gaapx.ai/docs/gaapx/quickstart): 10-minute setup: adding an entity, uploading a contract, generating schedules.
- [Data Model & Hierarchy](https://docs.gaapx.ai/docs/getting-started/data-model): Tenant, Legal Entity, Customer, Contract, POB, and Subledger schemas.

## 2. Customers & Accounts
- [Customer Records & Contacts](https://docs.gaapx.ai/docs/customers/overview): Customer master records, parent-child hierarchies, and billing contacts.
- [Customer Ingestion & CRM Sync](https://docs.gaapx.ai/docs/customers/ingestion): Bi-directional synchronization with Salesforce and HubSpot.
- [Account Matching & Resolution](https://docs.gaapx.ai/docs/customers/identity-resolution): Deterministic and fuzzy entity matching across CRM and ERP.

## 3. Contracts & Deal Desk
- [AI Contract Ingestion & OCR](https://docs.gaapx.ai/docs/contracts/ingestion-ocr): Multimodal OCR parsing of MSAs, Order Forms, and SOWs.
- [Structure & Clause Extraction](https://docs.gaapx.ai/docs/contracts/extraction): Identifying non-standard terms, CPI caps, and termination rights.
- [Amendments & Co-Terming](https://docs.gaapx.ai/docs/contracts/amendments): Managing mid-term modifications under ASC 606-10-25-12.
- [AI Deal Desk & Risk Analysis](https://docs.gaapx.ai/docs/contracts/deal-desk): Pre-signature risk detection and Slack-native approvals.
- [Renewals & Churn Management](https://docs.gaapx.ai/docs/contracts/renewals): Tracking notice windows, annual uplifts, and churn processing.

## 4. Product Catalog & Pricing
- [Product Catalog Configuration](https://docs.gaapx.ai/docs/products/catalog): SKU master list, rate plans, and GL account mapping.
- [Pricing Models](https://docs.gaapx.ai/docs/products/pricing-models): Flat, per-seat, volume tiered, and consumption overages.
- [Cadence, Ramp Deals & Discounts](https://docs.gaapx.ai/docs/products/cadence-discounts): Multi-year ramp contract accounting and discount allocation.

## 5. Billing & Invoicing
- [Billing Schedules & Rules](https://docs.gaapx.ai/docs/billing/schedules): In advance vs. in arrears cadences, milestone triggers, and prorations.
- [Invoice Generation & Delivery](https://docs.gaapx.ai/docs/billing/invoices): PDF invoice drafting, customer portals, and delivery routing.
- [Usage & Consumption Metering](https://docs.gaapx.ai/docs/billing/usage-metering): Real-time event ingestion and prepaid credit drawdowns.
- [Sales Tax Integration](https://docs.gaapx.ai/docs/billing/tax-compliance): Avalara AvaTax and Stripe Tax connectors.

## 6. Payments & Cash Application
- [Payment Gateways](https://docs.gaapx.ai/docs/payments/gateways): Stripe card/ACH capture and Plaid bank authorization.
- [Automated Cash Application](https://docs.gaapx.ai/docs/payments/cash-application): 3-tier invoice matching and unapplied cash clearing.
- [Credits, Refunds & Prepayments](https://docs.gaapx.ai/docs/payments/credits-refunds): Managing customer deposits, credit notes, and refunds.

## 7. AI Agents & Collections
- [AI Agent Suite Overview](https://docs.gaapx.ai/docs/agents/overview): Autonomous revenue operations agents and human-in-the-loop controls.
- [AI Collections Agent & Dunning](https://docs.gaapx.ai/docs/agents/collections-agent): Inbound email triage, promises-to-pay, and smart dunning.
- [AP Portal Automation](https://docs.gaapx.ai/docs/agents/ap-portals): Auto-submission to Coupa, Tipalti, Bill.com, and SAP Ariba.
- [Receivables Disputes & Workflows](https://docs.gaapx.ai/docs/agents/disputes): Resolving PO mismatches, tax adjustments, and billing disputes.

## 8. Revenue Recognition (ASC 606 / IFRS 15)
- [ASC 606 5-Step Engine](https://docs.gaapx.ai/docs/revenue/asc606-engine): Comprehensive technical accounting automation.
- [Performance Obligations (POBs)](https://docs.gaapx.ai/docs/revenue/pobs): Distinct goods/services, bundling, and material rights.
- [Relative SSP Allocation](https://docs.gaapx.ai/docs/revenue/ssp): Multi-element Standalone Selling Price allocation matrix.
- [Revenue Waterfall Subledger](https://docs.gaapx.ai/docs/revenue/waterfall): Monthly revenue amortization and deferred balance schedules.
- [Period Close & Mutation Locks](https://docs.gaapx.ai/docs/revenue/period-close): Subledger locks and General Ledger journal entry posting.
- [Deferred Revenue Rollforward](https://docs.gaapx.ai/docs/revenue/deferred-rollforward): Audit workpapers reconciling opening/closing liabilities.

## 9. Reporting & AR Intelligence
- [Accounts Receivable (AR) Aging](https://docs.gaapx.ai/docs/reporting/ar-aging): Aging buckets (Current, 30, 60, 90+), DSO metrics, and bad debt.
- [13-Week Cash Forecasting](https://docs.gaapx.ai/docs/reporting/cash-forecast): Probabilistic cash collections forecast from billing & agent signals.
- [ARR, NRR & Subscription Metrics](https://docs.gaapx.ai/docs/reporting/arr-waterfall): Executive ARR waterfalls, retention, and cohort metrics.

## 10. Integrations & Storage
- [Integrations Architecture](https://docs.gaapx.ai/docs/integrations/overview): Bi-directional subledger sync rules and conflict resolution.
- [QuickBooks Online](https://docs.gaapx.ai/docs/integrations/quickbooks): Live OAuth connector, invoice push, and journal entry sync.
- [NetSuite ERP Connector](https://docs.gaapx.ai/docs/integrations/netsuite): Token-based authentication, multi-subsidiary OneWorld sync.
- [Sage Intacct](https://docs.gaapx.ai/docs/integrations/sage-intacct): Web Services XML 3.0 connector for multi-entity ledgers.
- [Modern Ledgers (Campfire & Rillet)](https://docs.gaapx.ai/docs/integrations/modern-ledgers): Streaming event ledger sync.
- [Slack App & Bot Approvals](https://docs.gaapx.ai/docs/integrations/slack): 1-click Deal Desk approvals, dispute routing, and slash commands.
- [Box (Box AI)](https://docs.gaapx.ai/docs/integrations/box): Box AI metadata tagging and automated folder watching.
- [Google Drive](https://docs.gaapx.ai/docs/integrations/google-drive): Google Workspace Shared Drive folder watching and archival.
- [Email Ingest & Mailboxes](https://docs.gaapx.ai/docs/integrations/email-ingest): Dedicated forwarding mailboxes for contracts and remittance.
- [Webhooks & Event Streaming](https://docs.gaapx.ai/docs/integrations/webhooks): Real-time HMAC-signed financial event notifications.