aireadylife-business-op-pl-reviewlisted

## What It Does Runs on the first of each month to produce a complete P&L statement for the prior month. Reads all revenue records from `~/Documents/aireadylife/vault/business/00_current/` and all expense records from `~/Documents/aireadylife/vault/business/00_current/` for the review period. Computes gross revenue (paid invoices only, not pending), total expenses by category, net income, and profit margin percentage. Applies the 50% meals and entertainment cap automatically when calculating deductible expense totals. Compares each figure to the prior month to surface MoM variances — dollar and percentage change for gross revenue, each expense category, net income, and margin. If a monthly budget is configured in `config.md`, flags any expense category running more than 10% over budget as a 🟡 watch item; more than 25% over budget as 🔴 urgent. Flags any revenue stream down more than 20% MoM for investigation. Calls `aireadylife-business-task-flag-overdue-invoice` to scan the invoice file for any unpaid invoices where the due date has passed 30 days or more. Calls `aireadylife-business-flow-build-pl-summary` to produce the formatted P&L table. Writes the complete dated brief to `vault/business/02_briefs/pl-{YYYY-MM}.md` and pushes all action items to `vault/business/open-loops.md`. ## Triggers - "P&L review" - "profit and loss" - "show me the business financials" - "how is my business doing this month" - "revenue and expenses" - "net income this month" - "did I make mone