diff --git a/examples/members-close.odd-cent-across-closes.toml b/examples/members-close.odd-cent-across-closes.toml index ca5b66c..532465f 100644 --- a/examples/members-close.odd-cent-across-closes.toml +++ b/examples/members-close.odd-cent-across-closes.toml @@ -6,18 +6,18 @@ sources = ["26 U.S.C. §704(a)", "Treas. Reg. §1.704-1(b)(2)(iv)(b)"] tags = ["partnership", "close", "rounding", "book", "us"] # The regression this example comes from (wanderbooks P3 defect 17, audit -# F52, anonymized): a net loss of 399.23 at 50/50, closed in January and +# F52, anonymized): a net loss of 287.53 at 50/50, closed in January and # again in March, with February closed to retained earnings. Restarting the -# count at March gave A the tied cent twice (A −399.24, B −399.22). +# count at March gave A the tied cent twice (A −287.54, B −287.52). # # By hand, from the rule: -# January: −399.23 × 0.5 = −199.615 each; rounded toward zero, −199.61 +# January: −287.53 × 0.5 = −143.765 each; rounded toward zero, −143.76 # each, one cent short; the remainders tie (0.005), so the cent goes to -# the member listed first: A −199.62, B −199.61. +# the member listed first: A −143.77, B −143.76. # February: 10.00 to retained earnings; the members' count skips it. -# March: the count's running total is −798.46, −399.23 each exactly; -# less January's −199.62 / −199.61, March gives A −199.61, B −199.62. -# Each member ends at −399.23, their exact share. +# March: the count's running total is −575.06, −287.53 each exactly; +# less January's −143.77 / −143.76, March gives A −143.76, B −143.77. +# Each member ends at −287.53, their exact share. [setup] currency = "USD" @@ -65,8 +65,8 @@ share = "0.5" date = "2026-01-15" description = "January's fees" lines = [ - { account = "6000", side = "debit", amount = "399.23" }, - { account = "1000", side = "credit", amount = "399.23" }, + { account = "6000", side = "debit", amount = "287.53" }, + { account = "1000", side = "credit", amount = "287.53" }, ] [[events]] # event 2: the closing entry @@ -91,8 +91,8 @@ close = { start = "2026-02-01", to = "retained_earnings" } date = "2026-03-15" description = "March's fees" lines = [ - { account = "6000", side = "debit", amount = "399.23" }, - { account = "1000", side = "credit", amount = "399.23" }, + { account = "6000", side = "debit", amount = "287.53" }, + { account = "1000", side = "credit", amount = "287.53" }, ] [[events]] # event 6 @@ -105,25 +105,25 @@ query = "entry" entry = 2 [expect.values] -"6000.credit" = "399.23" -"3000.debit" = "199.62" -"3001.debit" = "199.61" +"6000.credit" = "287.53" +"3000.debit" = "143.77" +"3001.debit" = "143.76" [[expect]] query = "entry" entry = 6 [expect.values] -"6000.credit" = "399.23" -"3000.debit" = "199.61" -"3001.debit" = "199.62" +"6000.credit" = "287.53" +"3000.debit" = "143.76" +"3001.debit" = "143.77" [[expect]] query = "balances" as_of = "2026-03-31" [expect.values] -"3000" = "-399.23" -"3001" = "-399.23" +"3000" = "-287.53" +"3001" = "-287.53" "3999" = "-10.00" -"1000" = "-808.46" +"1000" = "-585.06"