diff --git a/examples/1099-worksheet-through-as-of.toml b/examples/1099-worksheet-through-as-of.toml
new file mode 100644
index 0000000..cb930ef
--- /dev/null
+++ b/examples/1099-worksheet-through-as-of.toml
@@ -0,0 +1,144 @@
+# What a 1099 worksheet as of a day counts toward a payee: the payments
+# of that day's calendar year made from January 1 through the day.
+#
+# wanderbooks: P3 defect 21 and decision D-36 (the CPA package's 1099
+# worksheet counted the whole calendar year in a package as of June 30);
+# rules.md B-19, B-33; regression test `the_1099_worksheet_stops_at_as_of`
+# (ledger-package tests/package.rs).
+#
+# Setup beyond the accounts: `cash_accounts` are the accounts payments
+# are made from; each `[[setup.payees]]` is a payee marked for a form;
+# an event's `payee` tags the payment to them. Expected values:
+# vendor_1099_paid gives each marked payee's payments counted from `from`
+# through `to` (both in one calendar year). The 2026 threshold is $2,000
+# (B-19), so the payee is not yet reportable as of June 30 (1400.00) and
+# is for the year (3050.00).
+
+id = "1099-worksheet-through-as-of"
+title = "A 1099 worksheet as of a day counts the year's payments through that day"
+rule = "A payee's 1099 amount as of a day D MUST be the payments to the payee made from January 1 of D's calendar year through D, excluding payments made with a payment card; as of December 31 it is the whole calendar year's."
+status = "AUTHORITY"
+sources = [
+  "26 U.S.C. §6041(a), as amended by Pub. L. 119-21 §70433: payments \"of $2,000 or more in any calendar year\" (docs/spec/sources/irs-1099-thresholds.md)",
+  "26 U.S.C. §6041A(a)(2): \"the aggregate of such remuneration paid to such person during such calendar year\" (docs/spec/sources/irs-1099-thresholds.md)",
+  "IRS, Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), Form 1099-K: \"Payments made with a credit card or payment card and certain other types of payments, including third-party network transactions, must be reported on Form 1099-K by the payment settlement entity under section 6050W and are not subject to reporting on Form 1099-MISC or Form 1099-NEC.\" (docs/spec/sources/irs-1099-thresholds.md)",
+]
+tags = ["1099", "as-of", "calendar-year", "information-return", "period-boundary"]
+
+[setup]
+currency = "USD"
+fiscal_year_start = "01-01"
+basis = "cash"
+rounding = "half_away_from_zero"
+cash_accounts = ["1000"]
+
+[[setup.accounts]]
+code = "1000"
+name = "Checking"
+type = "asset"
+
+[[setup.accounts]]
+code = "2200"
+name = "Credit card"
+type = "liability"
+
+[[setup.accounts]]
+code = "3000"
+name = "Owner capital"
+type = "equity"
+
+[[setup.accounts]]
+code = "6100"
+name = "Contract labor"
+type = "expense"
+
+[[setup.payees]]
+name = "Contractor A"
+form = "1099-NEC"
+
+# 0: the year before.
+[[events]]
+date = "2025-12-31"
+description = "Contract work, December"
+payee = "Contractor A"
+lines = [
+  { account = "6100", side = "debit", amount = "100.00" },
+  { account = "1000", side = "credit", amount = "100.00" },
+]
+
+# 1
+[[events]]
+date = "2026-01-02"
+description = "Owner contribution"
+lines = [
+  { account = "1000", side = "debit", amount = "10000.00" },
+  { account = "3000", side = "credit", amount = "10000.00" },
+]
+
+# 2
+[[events]]
+date = "2026-03-15"
+description = "Contract work, March"
+payee = "Contractor A"
+lines = [
+  { account = "6100", side = "debit", amount = "900.00" },
+  { account = "1000", side = "credit", amount = "900.00" },
+]
+
+# 3: by card, so reported on Form 1099-K, never counted here.
+[[events]]
+date = "2026-06-10"
+description = "Contract work, June, by card"
+payee = "Contractor A"
+lines = [
+  { account = "6100", side = "debit", amount = "300.00" },
+  { account = "2200", side = "credit", amount = "300.00" },
+]
+
+# 4: made on the day itself, so counted.
+[[events]]
+date = "2026-06-30"
+description = "Contract work, June"
+payee = "Contractor A"
+lines = [
+  { account = "6100", side = "debit", amount = "500.00" },
+  { account = "1000", side = "credit", amount = "500.00" },
+]
+
+# 5: the day after.
+[[events]]
+date = "2026-07-01"
+description = "Contract work, July"
+payee = "Contractor A"
+lines = [
+  { account = "6100", side = "debit", amount = "700.00" },
+  { account = "1000", side = "credit", amount = "700.00" },
+]
+
+# 6
+[[events]]
+date = "2026-11-20"
+description = "Contract work, November"
+payee = "Contractor A"
+lines = [
+  { account = "6100", side = "debit", amount = "950.00" },
+  { account = "1000", side = "credit", amount = "950.00" },
+]
+
+[[expect]]
+query = "vendor_1099_paid"
+from = "2026-01-01"
+to = "2026-06-30"
+values = { "Contractor A" = "1400.00" }
+
+[[expect]]
+query = "vendor_1099_paid"
+from = "2026-01-01"
+to = "2026-12-31"
+values = { "Contractor A" = "3050.00" }
+
+[[expect]]
+query = "vendor_1099_paid"
+from = "2025-01-01"
+to = "2025-12-31"
+values = { "Contractor A" = "100.00" }
diff --git a/examples/as-of-package-stops-at-as-of.toml b/examples/as-of-package-stops-at-as-of.toml
new file mode 100644
index 0000000..4a19df7
--- /dev/null
+++ b/examples/as-of-package-stops-at-as-of.toml
@@ -0,0 +1,119 @@
+# A report as of a day shows the books through that day, and nothing
+# dated after it, however long after the day it is made.
+#
+# wanderbooks: P3 defect 21 (the CPA package's QuickBooks file held entries
+# dated after the package's as_of); rules.md B-33; regression tests
+# `every_file_in_an_as_of_package_stops_at_as_of` and
+# `as_of_package_iif_stops_at_as_of` (ledger-package tests/package.rs).
+#
+# Expected values: trial_balance gives each account's balance, debit
+# positive and credit negative, every account listed; profit_and_loss
+# gives each revenue and expense account's activity for the period as a
+# positive amount, and net_income (revenue less expenses).
+
+id = "as-of-package-stops-at-as-of"
+title = "A report as of a day leaves out what is dated after it"
+rule = "A balance or report as of a day D MUST include every posted entry dated on or before D and MUST NOT include any entry dated after D, whenever it is produced; a period report through D covers the entries dated from the period's first day through D."
+status = "CONVENTION"
+sources = [
+  "IRS Publication 538 (Rev. January 2022), Tax year: \"A tax year is an annual accounting period for keeping records and reporting income and expenses.\" (docs/spec/sources/irs-periods-and-methods.md)",
+  "Pacioli, Summa de arithmetica (1494), ch. 36, the trial balance: the total of the debits equals the total of the credits (Geijsbeek translation, 1914; docs/spec/sources/pacioli-1494.md)",
+]
+tags = ["as-of", "trial-balance", "profit-and-loss", "reversal", "period-boundary"]
+
+[setup]
+currency = "USD"
+fiscal_year_start = "01-01"
+basis = "accrual"
+rounding = "half_away_from_zero"
+
+[[setup.accounts]]
+code = "1000"
+name = "Checking"
+type = "asset"
+
+[[setup.accounts]]
+code = "3000"
+name = "Owner capital"
+type = "equity"
+
+[[setup.accounts]]
+code = "4000"
+name = "Sales"
+type = "revenue"
+
+[[setup.accounts]]
+code = "6000"
+name = "Rent"
+type = "expense"
+
+# 0
+[[events]]
+date = "2026-01-02"
+description = "Owner contribution"
+lines = [
+  { account = "1000", side = "debit", amount = "10000.00" },
+  { account = "3000", side = "credit", amount = "10000.00" },
+]
+
+# 1
+[[events]]
+date = "2026-02-01"
+description = "Sale"
+lines = [
+  { account = "1000", side = "debit", amount = "4000.00" },
+  { account = "4000", side = "credit", amount = "4000.00" },
+]
+
+# 2: dated the day itself, so in.
+[[events]]
+date = "2026-06-30"
+description = "June rent"
+lines = [
+  { account = "6000", side = "debit", amount = "1200.00" },
+  { account = "1000", side = "credit", amount = "1200.00" },
+]
+
+# 3: the day after, so out of anything as of 2026-06-30.
+[[events]]
+date = "2026-07-01"
+description = "July rent"
+lines = [
+  { account = "6000", side = "debit", amount = "1200.00" },
+  { account = "1000", side = "credit", amount = "1200.00" },
+]
+
+# 4: a reversal dated after the day leaves its original in.
+[[events]]
+date = "2026-07-15"
+description = "Reversal of the February sale"
+reverses = 1
+lines = [
+  { account = "4000", side = "debit", amount = "4000.00" },
+  { account = "1000", side = "credit", amount = "4000.00" },
+]
+
+[[expect]]
+query = "trial_balance"
+from = "2026-01-01"
+to = "2026-06-30"
+values = { "1000" = "12800.00", "3000" = "-10000.00", "4000" = "-4000.00", "6000" = "1200.00" }
+
+[[expect]]
+query = "profit_and_loss"
+from = "2026-01-01"
+to = "2026-06-30"
+values = { "4000" = "4000.00", "6000" = "1200.00", net_income = "2800.00" }
+
+# The same books a month later: the July rent and the reversal are in.
+[[expect]]
+query = "trial_balance"
+from = "2026-01-01"
+to = "2026-07-31"
+values = { "1000" = "7600.00", "3000" = "-10000.00", "4000" = "0.00", "6000" = "2400.00" }
+
+[[expect]]
+query = "profit_and_loss"
+from = "2026-01-01"
+to = "2026-07-31"
+values = { "4000" = "0.00", "6000" = "2400.00", net_income = "-2400.00" }
diff --git a/examples/iif-quickbooks-journal-file.toml b/examples/iif-quickbooks-journal-file.toml
new file mode 100644
index 0000000..483cc3e
--- /dev/null
+++ b/examples/iif-quickbooks-journal-file.toml
@@ -0,0 +1,183 @@
+# The journal file QuickBooks Desktop imports (IIF), as of a day. A format,
+# not accounting: P13's appendix of interchange formats.
+#
+# wanderbooks: P3 defects 7 and 21, decision D-36 and the P3 review (the
+# file numbered transactions by their place in it, held entries dated after
+# the package's as_of, wrote '?' for every character past ASCII, and knew
+# nothing of QuickBooks' length limits, its double quote, or its rule that
+# a subaccount has its parent's type, and could declare a subaccount
+# before its parent); rules.md B-34; regression tests
+# `iif_docnum_is_the_entry_id`,
+# `iif_writes_plain_ascii_and_lists_every_change`,
+# `iif_fits_quickbooks_desktop_limits`,
+# `iif_a_subaccount_of_another_type_stands_at_the_top_level`,
+# `iif_declares_each_parent_before_its_subaccounts` (ledger-import
+# tests/spec_import.rs) and `as_of_package_iif_stops_at_as_of`
+# (ledger-package tests/package.rs).
+#
+# Setup beyond the accounts: `cash_accounts` are the bank accounts (BANK);
+# an account's QuickBooks type otherwise follows its type (asset OCASSET,
+# liability OCLIAB, equity EQUITY, revenue INC, expense EXP); an account's
+# `parent` is its parent's code. Each event is a posted entry, its id one
+# more than its index. Expected values: iif_lines gives the file's lines
+# in order, each a string of fields joined by tabs ("\t"), every line
+# ending CR LF in the file; iif_changes gives each text written
+# differently from the books, in file order (the accounts as declared:
+# by code, each after its parent; then the entries), as [what, books'
+# text, file's text], where what is "name <code>", "number" (left out of
+# ACCNUM when the file's text is empty), "top level <code>" (written
+# apart from its parent, the books' text: the parent's code) or
+# "memo <entry id>".
+
+id = "iif-quickbooks-journal-file"
+appendix = "formats"
+title = "A QuickBooks Desktop journal file as of a day"
+rule = "An IIF journal file as of a day D MUST declare every account first (NAME, ACCNTTYPE, ACCNUM), then hold one GENERAL JOURNAL transaction per posted entry dated on or before D, period closes excepted, in the order posted: a TRNS line and SPL lines, debits positive and credits negative, dated M/D/YYYY, each numbered (DOCNUM) with the entry's id; then ENDTRNS. It MUST be ASCII text, every line ending CR LF, no field holding a tab, a line break or a double quote; an account name level MUST be at most 31 characters and no two NAMEs alike, an account number at most 7 characters and no two alike (else left out), a memo at most 4,095 characters; each parent MUST be declared before its subaccounts, and a subaccount whose QuickBooks type differs from its parent's MUST be written at the top level. Each text written differently from the books MUST be reported."
+status = "AUTHORITY"
+sources = [
+  "Intuit, IIF Overview: import kit, sample files, and headers: IIF files are ASCII text, tab-separated; an account not already in the company file is created as a new bank account (docs/spec/sources/intuit-iif.md)",
+  "Intuit, IIF Import Kit, IIF Header Help !TRNS, !SPL, !ACCNT: TRNS and SPL lines then ENDTRNS; \"Debit amounts are always positive, credit amounts are always negative\"; DOCNUM is the transaction's number; a subaccount's NAME its parents' names first, joined by colons (docs/spec/sources/intuit-iif.md)",
+  "Intuit, IIF Import Kit, 2007 General Journal Entry example file: GENERAL JOURNAL, M/D/YYYY, every line ending CR LF (docs/spec/sources/intuit-iif.md)",
+  "Intuit, Character limitations for fields in QuickBooks (US, updated 8/3/2026): Account Name 31, Account Numbers 7, Memo 4,095 (docs/spec/sources/intuit-iif.md)",
+  "Intuit, Add, edit, or delete accounts in QuickBooks Desktop (updated 8/4/2026): \"The parent and subaccount must be the same account type.\" (docs/spec/sources/intuit-iif.md)",
+  "Reckon, IIF import changes a double quote to a single one by design; J. Clark (2003): QuickBooks uses double quotes as text delimiters (docs/spec/sources/intuit-iif.md; not Intuit)",
+]
+tags = ["iif", "quickbooks", "as-of", "format", "transliteration"]
+
+[setup]
+currency = "USD"
+fiscal_year_start = "01-01"
+basis = "cash"
+rounding = "half_away_from_zero"
+cash_accounts = ["1000"]
+
+[[setup.accounts]]
+code = "1090"
+name = "Bank accounts"
+type = "asset"
+
+# A bank account (BANK) under a header that is no bank (OCASSET): written
+# at the top level.
+[[setup.accounts]]
+code = "1000"
+name = "Checking"
+type = "asset"
+parent = "1090"
+
+[[setup.accounts]]
+code = "12345678"
+name = "Suspense"
+type = "expense"
+
+[[setup.accounts]]
+code = "3000"
+name = "Owner capital"
+type = "equity"
+
+[[setup.accounts]]
+code = "4000"
+name = "Sales"
+type = "revenue"
+
+[[setup.accounts]]
+code = "6000"
+name = "Café meals"
+type = "expense"
+
+# Coded before its parent: declared after it.
+[[setup.accounts]]
+code = "5900"
+name = "Snacks"
+type = "expense"
+parent = "6000"
+
+[[setup.accounts]]
+code = "6100"
+name = "Professional services and consulting fees"
+type = "expense"
+
+# 0: entry 1.
+[[events]]
+date = "2026-01-02"
+description = "Owner contribution"
+lines = [
+  { account = "1000", side = "debit", amount = "5000.00" },
+  { account = "3000", side = "credit", amount = "5000.00" },
+]
+
+# 1: entry 2. An em dash and double quotes.
+[[events]]
+date = "2026-01-15"
+description = "Lunch — \"team\""
+lines = [
+  { account = "6000", side = "debit", amount = "42.50" },
+  { account = "1000", side = "credit", amount = "42.50" },
+]
+
+# 2: entry 3. An account named past 31 characters.
+[[events]]
+date = "2026-01-20"
+description = "Consulting"
+lines = [
+  { account = "6100", side = "debit", amount = "300.00" },
+  { account = "1000", side = "credit", amount = "300.00" },
+]
+
+# 3: entry 4, dated the day itself: in.
+[[events]]
+date = "2026-02-01"
+description = "Sale"
+lines = [
+  { account = "1000", side = "debit", amount = "1000.00" },
+  { account = "4000", side = "credit", amount = "1000.00" },
+]
+
+# 4: entry 5, the day after: out.
+[[events]]
+date = "2026-02-02"
+description = "Second sale"
+lines = [
+  { account = "1000", side = "debit", amount = "250.00" },
+  { account = "4000", side = "credit", amount = "250.00" },
+]
+
+[[expect]]
+query = "iif_lines"
+as_of = "2026-02-01"
+values = [
+  "!ACCNT\tNAME\tACCNTTYPE\tACCNUM",
+  "ACCNT\tChecking\tBANK\t1000",
+  "ACCNT\tBank accounts\tOCASSET\t1090",
+  "ACCNT\tSuspense\tEXP\t",
+  "ACCNT\tOwner capital\tEQUITY\t3000",
+  "ACCNT\tSales\tINC\t4000",
+  "ACCNT\tCafe meals\tEXP\t6000",
+  "ACCNT\tCafe meals:Snacks\tEXP\t5900",
+  "ACCNT\tProfessional services and consu\tEXP\t6100",
+  "!TRNS\tTRNSID\tTRNSTYPE\tDATE\tACCNT\tCLASS\tAMOUNT\tDOCNUM\tMEMO",
+  "!SPL\tSPLID\tTRNSTYPE\tDATE\tACCNT\tCLASS\tAMOUNT\tDOCNUM\tMEMO",
+  "!ENDTRNS",
+  "TRNS\t\tGENERAL JOURNAL\t1/2/2026\tChecking\t\t5000.00\t1\tOwner contribution",
+  "SPL\t\tGENERAL JOURNAL\t1/2/2026\tOwner capital\t\t-5000.00\t1\tOwner contribution",
+  "ENDTRNS",
+  "TRNS\t\tGENERAL JOURNAL\t1/15/2026\tCafe meals\t\t42.50\t2\tLunch -- 'team'",
+  "SPL\t\tGENERAL JOURNAL\t1/15/2026\tChecking\t\t-42.50\t2\tLunch -- 'team'",
+  "ENDTRNS",
+  "TRNS\t\tGENERAL JOURNAL\t1/20/2026\tProfessional services and consu\t\t300.00\t3\tConsulting",
+  "SPL\t\tGENERAL JOURNAL\t1/20/2026\tChecking\t\t-300.00\t3\tConsulting",
+  "ENDTRNS",
+  "TRNS\t\tGENERAL JOURNAL\t2/1/2026\tChecking\t\t1000.00\t4\tSale",
+  "SPL\t\tGENERAL JOURNAL\t2/1/2026\tSales\t\t-1000.00\t4\tSale",
+  "ENDTRNS",
+]
+
+[[expect]]
+query = "iif_changes"
+as_of = "2026-02-01"
+values = [
+  ["top level 1000", "1090", ""],
+  ["number", "12345678", ""],
+  ["name 6000", "Café meals", "Cafe meals"],
+  ["name 6100", "Professional services and consulting fees", "Professional services and consu"],
+  ["memo 2", "Lunch — \"team\"", "Lunch -- 'team'"],
+]