# lim — Real-time Accounting Infrastructure for AI Agents

> Accounting = fn(events)

lim is a real-time accounting engine where AI agents process business events into journal entries automatically. Bank transactions, invoices, and expenses flow in continuously. A judgment engine (rules → history → AI → escalate) decides how to categorize each one. The system learns from corrections — within 6 months, 95% of transactions need zero human input.

## Documentation

- [Introduction](https://docs.uselim.com/introduction): What lim is and how it works
- [Quickstart](https://docs.uselim.com/quickstart): First journal entry in 5 minutes
- [CLI Reference](https://docs.uselim.com/cli/overview): Command-line tool documentation
- [API Reference](https://docs.uselim.com/api/overview): REST API documentation
- [MCP Server](https://docs.uselim.com/agents/mcp-server): AI agent integration via MCP
- [Judgment Engine](https://docs.uselim.com/agents/judgment-engine): How the learning engine works
- [Japanese Accounting Glossary](https://docs.uselim.com/concepts/japanese-accounting): Terms and translations

## Quick Reference

### Install CLI
```bash
npm install -g @lim-labs/lim
```

### Add MCP Server (for AI agents)
```bash
npx @lim-labs/lim mcp add
```

### Key CLI Commands
- `lim add "description"` — Natural language journal entry
- `lim reports tb` — Trial balance
- `lim reports pl` — Profit & loss
- `lim reports bs` — Balance sheet
- `lim journals list` — List journal entries
- `lim accounts list --tree` — Chart of accounts

### MCP Resources (read)
- `lim://company/{id}/trial-balance` — Trial balance
- `lim://company/{id}/accounts` — Chart of accounts
- `lim://company/{id}/journal-entries` — Journal entries
- `lim://company/{id}/bank-transactions` — Bank transactions
- `lim://company/{id}/alerts` — Active alerts

### MCP Tools (write)
- `create_journal_entry` — Create a journal entry with debit/credit lines
- `match_bank_transaction` — Match bank transaction to journal entry via judgment engine
- `generate_scenario` — Generate scenario virtual entries
- `apply_scenario` — Apply scenario to live ledger

### API Base URL
```
https://api.uselim.com/v1
```

Authentication: OAuth 2.1 via WorkOS. All endpoints require Bearer token.

## Architecture

```
INGESTION → JUDGMENT → LEDGER → QUERY → OUTPUT
Bank APIs    Rules 95%  Audit-    Trial    MCP Server
Webhooks     History 3% logged    Balance  REST API
MCP Tools    AI 1%      Double-   P&L      Webhooks
Manual       Escalate   entry     Runway   Dashboard
```

## Japanese Accounting Support
- Consumption tax (消費税): 10% standard, 8% reduced rate
- Invoice System (インボイス制度): Qualified invoice compliance
- e-Tax XML export
- Electronic Bookkeeping Act (電子帳簿保存法) compliance
- Withholding tax (源泉徴収税) calculation