/commit-ledger

Scores every git commit against SR&ED qualification criteria. Estimates qualifying hours. Produces a CSV ledger and summary report.

Trigger: commit ledger, SR&ED, score commits, qualifying hours, R&D tax credit Output: CSV ledger + summary report Type: Standalone command

Output

File	What it contains
commit-ledger.csv	Every commit: date, repo, author, hash, message, qualification score (0–100), estimated hours, category, SR&ED criterion
commit-ledger-summary.md	Aggregate statistics: total commits, qualifying %, estimated hours, top repos, distribution across criteria

Scoring Criteria

Each commit evaluated against three SR&ED dimensions:

Criterion	What it measures
Technological uncertainty	Was the outcome uncertain when work started?
Systematic investigation	Was the work methodical? Part of a series?
Technological advance	Did the work produce new knowledge or capability?

Categories: Qualifying (score ≥ 70) · Partially qualifying (40–69) · Routine (< 40)

Scoring is conservative — under-claim and be defensible.

Usage

• Scans all git repos in a specified directory
• Can filter by date range, author, or repo
• CSV format imports directly into accounting software

Built for Canadian SR&ED tax credit claims.