# Ledgerlight Freelancer Ledger 1.0 ## Manual application review status Native application checks are pending manual review. Automated workbook checks passed; interactive editing, save/reopen and PDF export have not been independently verified. An editable local XLSX workbook for invoices, partial receipts, expenses, client balances, monthly cash and a chosen cash-planning reserve. The filled example is fictional. No macros, bank connection, or paid API is required. The supported application/version is identified in COMPATIBILITY.json. Microsoft Excel, Numbers, Google Sheets and mobile compatibility are not verified. No paid Microsoft license is included. ## Open and start Unzip, make a working copy of workbook/ledgerlight-freelancer.xlsx, and open it in LibreOffice Calc. No add-in or macro enabling is needed. Do not enable unknown external content. No bank, account or payment service needs to be connected. Other applications are not included in the tested support scope. On Summary, set reporting year B4, as-of date B5, your chosen planning rate B6 and already-reserved cash B7. Year must match the as-of year. The sample 25% is an arbitrary arithmetic assumption, not a recommended tax rate. Target = MAX(0, net cash surplus) × rate, rounded to cents; additional reserve cannot be negative. This is not a tax-liability, estimated-payment, deductible-expense or filing-deadline calculation. Obtain your actual tax assumptions separately. Amounts are USD, with no FX or sales-tax calculation. Enter money in cents and dates as actual spreadsheet dates, not text. The whole reporting day is included even when a date contains a time. ## Enter records 1. Clients: enter unique stable IDs and names in blue A:B. Keep IDs stable if names change. D:G show all-date billed, received, open and credit balances through the as-of date. 2. Invoices: enter blue A:F: unique invoice ID, client ID, issued/due dates, description and nonnegative gross total. Zero-value invoices are allowed. G:L calculate received/open/credit/status/overdue days and local input checks. 3. Payments: enter blue A:F: unique payment ID, invoice ID, received date, positive amount, method and optional memo. Use separate rows for partial payments. Do not change the original invoice amount to record a receipt. Future payments do not reduce current balances. 4. Expenses: enter blue A:G: unique ID, paid date, category, vendor, description, signed amount and business-use share 0–100%. H rounds amount × share to cents. Negative expense amounts represent refunds. Business-use share is your bookkeeping classification, not a tax-deductibility determination. 5. Review any Review (1=yes) value of 1 and its source fields. Missing/duplicate IDs, unlinked invoices/clients, invalid dates/amounts and missing shares pause Summary/client numeric outputs with Review inputs. Zero means no local source issue was found, not a tax review. Date/list/year validations assist entry; pasting can bypass validation, so preserve the formula checks. Blue cells are editable; gray cells calculate. Same-sheet formulas use dark text and cross-sheet formulas green; outputs use dark text. The workbook is not password protected. Keep backups and do not overwrite formulas. ## Read results - Billed revenue uses invoice issue dates in the selected year through the as-of date. - Cash receipts use received dates in that year, including collections against prior-year invoices. - Business expenses use paid dates and your business-use shares. - Net cash surplus = receipts minus business spending. It is not accrual profit or a tax return result. - Open/overdue/credit balances include prior-year invoices issued through the as-of date. Overpayment credits remain separate from open balances. - Monthly cash reconciles year-to-date cash. Reserve target to date is cumulative: do not sum that column. N24:N36 holds the chart's month labels. At 10/15/2026 the synthetic example reconciles to $5,800 billed this year, $4,600 received, $905 business spend, $3,695 net cash, $923.75 reserve target, $573.75 additional reserve, $1,750 open, $750 overdue and $50 credit. These are fictional values. ## Capacity, filtering and saving Prepared capacities: 200 invoices, rows 6–205; 500 payments, 6–505; 300 expenses, 6–305; 50 clients, 6–55. All prepared rows contain formulas. Enter the next record inside the table. Native tables include filters and frozen headers/identifying columns. Sort the whole table, never one input column alone. To clear examples, clear blue input cells, not formula columns. Unlimited expansion is not promised. Beyond these capacities, extend the table, formulas, validations, conditional formats and every bounded cross-sheet range, then test the new final rows. Merely inserting a row is insufficient. Save As a separate .xlsx, close/reopen it and confirm edits and recalculated amounts. PDF is a presentation copy and cannot replace the editable workbook. Review print area, landscape and scale in the supported application before PDF export. Keep the workbook in .xlsx format when asked whether to preserve its format. ## Start with your own records Keep the filled sample separately. In a new working copy, clear only blue input ranges: Clients A6:B55, Invoices A6:F205, Payments A6:F505 and Expenses A6:G305. Preserve formula columns and Summary controls. Set the reporting year/as-of date, then enter new stable IDs and linked records. ## License and help LICENSE.txt permits personal/internal commercial use and sharing reports, not reselling or redistributing the workbook/template. START-HERE.txt covers setup. MANIFEST.json contains file hashes. Order, delivery, defect or license questions: https://nishvault.com/contact. Do not send unredacted customer or financial records.