specs/2026-08-03-cog-balances-design.md

@@ -88,7 +88,8 @@ cog_balances(govid, years,
                                       # Retirement System Holdings
              per_capita     = FALSE,
              adjust_to_year = NULL,
-             basis          = c("harmonized", "raw"))
+             basis          = c("harmonized", "raw"),
+             recipe         = NULL)
 ```
 
 Returns a `tbl_df` with a `provenance` attribute, like every other verb.
@@ -106,7 +107,31 @@ rows, so harmonized and raw are identical for holdings. Kept for uniformity
 with the money verbs (the API would otherwise special-case), and
 `provenance$basis_note` says so outright rather than letting it look meaningful.
 
-**`recipe` is deliberately omitted from v1.** See below.
+**`recipe` ships in v1 and works.** The two holdings recipes bridge the wide era
+to the modern one:
+
+```
+cash_securities_z77_wide = X40 (1967-2011) + Z77 (2012-2023)
+cash_securities_z78_wide = X41 (1967-2011) + Z78 (2012-2023)
+```
+
+`X40`/`X41` carry ~42,700 rows that are **100% `is_aggregate = TRUE`**, so they
+are invisible to `balance_long`, which filters `NOT is_aggregate` like every
+other basis view. That is by design, not a defect:
+`cog_pipeline/docs/phase_r_harmonization_review.md` § 0.2 records that the wide
+era exposes these split families *only* as aggregates, and that the recipe join
+must therefore **not** filter `is_aggregate` — safe by construction, because
+wide rows (≤2011) are aggregate-only, modern rows (2012+) are leaf-only, and
+every component is year-scoped, so no double-count is possible. § 1 records the
+matching decision that the planned `X40→Z77` harmonization *map* rows were
+dropped and the continuity ships as recipes instead, which is why
+`harmonization_map` has no balance-code rows.
+
+The reader already implements this (`R/recipes.R`, `R/spending.R`), and it is
+verified rather than assumed: `corrections_combined` for FY2007 — a recipe whose
+wide leg `E05` is likewise aggregate-only — returns $906,743,000 against the
+live corpus. So a recipe query reaches rows the verb's own view cannot, exactly
+as intended.
 
 ### No `subtype` argument: `category` is a strict coarsening
 
@@ -149,48 +174,26 @@ isolating one of the three insurance funds in a single argument;
 `balance_subtype` remains a returned column, so that is one `dplyr::filter()`
 away.
 
-## Decision point: `recipe=` deferred to v2
-
-The two holdings recipes are unusable from this verb today, and shipping the
-argument anyway would produce a silently truncated series.
-
-`cash_securities_z77_wide` = `X40` (1967–2011) + `Z77` (2012–2023);
-`cash_securities_z78_wide` = `X41` (1967–2011) + `Z78` (2012–2023).
-
-**`X40` and `X41` have zero rows in `summary_categories`.** They carry ~42,700
-rows in the corpus across 1967–2011, but with no `category_type` they cannot
-appear in a `category_type = 'balance'` view. Applying either recipe would
-return only the modern leg — 2012–2016 — dropping 45 years while looking like a
-valid continuous series. That is precisely the "plausible rather than obviously
-wrong" failure mode `#25` exists to prevent.
-
-The fix is upstream, in the pipeline crosswalk. Until it lands, `cog_balances()`
-does not accept `recipe`, and an attempt to pass one is an error naming the
-blocking issue rather than a silent partial result.
-
 ## Caveat surfacing
 
 `provenance$balance_caveats`, always present, plus one `cli_inform()` per
 session per caveat class when a query actually touches an affected family or
 year. Structured so `cog-api#26` can forward the fields verbatim.
 
-Three of the four caveats need reader-side work. **My earlier assumption that the
-catalogued series breaks would cover them is wrong**, verified against
-`series_breaks.parquet`:
+Verified against `series_breaks.csv`, not assumed:
 
 | # | Caveat | Covered by existing machinery? |
 |---|---|---|
-| 1 | Gross holdings, **not GAAP fund balance**; no liabilities netted | No — constant, new field `not_gaap = TRUE` |
+| 1 | Gross holdings, **not GAAP fund balance**; no liabilities netted | No — a constant, new field `not_gaap = TRUE` |
 | 2 | `W` is FY2012–2021 only | No — new `coverage_window`, **computed** from the corpus |
-| 3 | `X`/`Z` family ends FY2016 | **No.** SB197–SB202 attach to `X02`/`X05`/`X08`/`X11`/`X12`, which are *flow* codes. The holdings codes have no catalogued break for their FY2016 termination. Surfaced via `coverage_window` |
-| 4 | `X40`/`X41` book → market at FY2002 | **No.** SB195/SB196 attach to `fin_code` `X40`/`X41`, which are outside the balance view (see above). Surfaced as an explicit caveat when the year range crosses 2002 and touches `employee_retirement` |
+| 3 | `X`/`Z` holdings end FY2016 | **Not yet.** No `series_breaks` row exists at 2016/2017 for `Z77`/`Z78`/`X30`. Reader surfaces it via `coverage_window`; flows through `series_break_refs` once the upstream entry lands (see Out of scope) |
+| 4 | `X40`/`X41` book → market at FY2002 | **Yes**, via `SB195`/`SB196` on `fin_code` `X40`/`X41` — but only on a `recipe` query, which is the only path that observes those codes. Asserted in the tests rather than assumed |
 
 `coverage_window` is derived per observed subtype family from the corpus, never
 hardcoded, so it stays correct as the corpus grows.
 
-`series_break_refs` and `corpus_break_refs` are still populated by the existing
-code-driven builders — they simply contribute nothing for the four caveats
-above, and will start contributing once the upstream gaps close.
+`series_break_refs` and `corpus_break_refs` are otherwise populated by the
+existing code-driven builders and need no change.
 
 ## Testing
 
@@ -214,19 +217,39 @@ throughout — so every test below runs offline.
   exactly one `category`. Asserted against the crosswalk so that an upstream
   change breaking the tree — which would silently make `category` lossy —
   fails here rather than in a user's analysis.
-- **`recipe` rejection.** Passing `recipe` errors with a message naming the
-  blocking issue.
+- **`recipe` bridges the wide era.** `cash_securities_z77_wide` returns the
+  `X40` leg for a pre-2012 year, proving the aggregate-only wide rows are
+  reached — the property `phase_r_harmonization_review.md` § 0.2 depends on. A
+  regression here would silently truncate a 45-year series to five.
+- **`SB195`/`SB196` reach the user on that path.** A `recipe` query spanning
+  FY2002 carries both in `provenance$series_break_refs`, so the book → market
+  basis change is disclosed wherever `X40`/`X41` are actually observed.
 - **Gating.** `.require_balance_support()` errors cleanly on a corpus whose
   `summary_categories` lacks `balance_subtype`.
 
 ## Out of scope, tracked separately
 
-1. **Pipeline issue (new).** Add `summary_categories` rows for `X40`/`X41`
-   (`category_type = 'balance'`, `balance_subtype = 'employee_retirement'`), and
-   catalogue a series break for the FY2016 termination of the holdings codes.
-   Unblocks `recipe=` and lets caveats 3 and 4 flow through the existing
-   builders. Requires a corpus rebuild + republish, which is a separate,
-   human-approved operation.
+1. **Pipeline issue (new), non-blocking.** Catalogue the FY2016 termination of
+   the seven holdings codes in `series_breaks.csv`. There is currently **no**
+   entry at 2016/2017 for `Z77`/`Z78`/`X30`, although
+   `docs/phase_r_harmonization_review.md` § 2 identified the gap and recommended
+   exactly this — *"candidate new `series_breaks.csv` entries (recommend
+   `with_caution` documentation rows, no map action)"*. The follow-through never
+   happened. `SB197`–`SB202` set the precedent, giving the analogous X-flow
+   codes `coverage_restricted` + `with_caution` at 2017; `with_caution` is also
+   what keeps this out of the `joinable = "no"` identity-change rule, which
+   would otherwise oblige a harmonization-map row.
+
+   Verify the break corpus-wide and census-to-census before writing the rows.
+   `cog_balances()` does not wait on this — caveat 3 is covered reader-side by
+   `coverage_window` meanwhile, and the entry simply adds a second, catalogued
+   signpost when it lands.
+
+   **Superseded:** an earlier draft of this spec proposed adding
+   `summary_categories` rows for `X40`/`X41` and treated `recipe=` as blocked.
+   Both were wrong. `X40`/`X41` are deliberately aggregate-only per
+   `phase_r_harmonization_review.md` § 0.2, the dropped harmonization-map rows
+   are the documented § 1 decision, and the recipe path reaches them by design.
 2. **`cog-api#26`.** Adds `/balances` in all three required places — handler,
    `param_contract`, and the `plumber.R` route signature. Lands after this.
 3. **`uscogdata/CLAUDE.md` refresh.** Separate commit. It is stale: it claims 7