Comment to expound more on what it means for <Adjustment> entries to be ignored by these reports.

Loïc Dachary <loic@dachary.org>, during patch review, pondered whether the
ignoring of <Adjustment> by these scripts could ever be used to hide funds,
ala the movies Superman III and Office Space.

After discussion, we both concluded that it would not be possible to hide
funds merely with this report.  Such hiding would have to also dig into the
main Ledger codebase and muck with how it handles auto-generated <Adjustment>
entries.

1 files changed, 13 insertions, 0 deletions

diff --git a/contrib/non-profit-audit-reports/cash-receipts-and-disbursments-journals.plx b/contrib/non-profit-audit-reports/cash-receipts-and-disbursments-journals.plx
index 2ca9e3b8..6234542c 100755
--- a/contrib/non-profit-audit-reports/cash-receipts-and-disbursments-journals.plx
+++ b/contrib/non-profit-audit-reports/cash-receipts-and-disbursments-journals.plx
@@ -145,6 +145,19 @@ foreach my $typeData ({ name => 'disbursements', query => 'a<=0' },
       next if $line =~
          /^\s*"[^"]*","[^"]*","[^"]*","(\s*\<\s*Adjustment\s*\>\s*|Equity:)/;
 
+      #  Note that we don't do our usual "$TWO_CENTS" check on Adjustment
+      #  here.  That's by design: if we consistently ignore Adjustements in
+      #  the same way, it might have the appearance that a Superman
+      #  III/Office Space -style movement of funds is going on.  By just
+      #  straight "ignoring" them here, and not doing the TWO_CENTS test, it
+      #  helps to assure that.
+
+      # However, it's worth noting that the ignoring of "Adjustment" in these
+      # scripts is not that meaningful and doesn't indicate as Superman
+      # III/Office Space -style scheme, because such a scheme would also have
+      # to be implemented in the main Ledger codebase.
+
+
       my $date = $line;  chomp $date;
       $date =~ s/^\s*"([^"]*)"\s*,.*$/$1/;
       if (defined $date and $date !~ /^\s*$/ and