# P3 defect 14 (wanderbooks plan/served.md P3; audit findings F36, F37):
# a party's part of an entry is signed as a line on the party's own
# account, with its direction and what of it was money or property; a
# reversal is the exact opposite of what it reverses; party totals take a
# basis. Regression test: ledger-core tests/spec_party_totals.rs
# defect14_shares_take_the_partys_side_and_reversals_flip. The shape:
# bookspec/README.md.

id = "p3-party-signs-and-reversals"
title = "A party's part of an entry is signed as its own account would show it, and a reversal is the exact opposite"
rule = """
A party's part of an entry is debit-positive, as a line on the party's own
account would be: positive when the company paid it or gave it value,
negative when the company received from it. Each part has a direction
(paid, received, neither) and a cash and an in-kind amount. An entry
naming only members that moves equity counts what moved their capital,
the property in it in kind. A reversal's part is exactly its original's
negated. A bill or invoice moves nothing with the party yet (neither).
Party totals on basis cash count the cash parts, on basis all the cash
and in-kind parts, each on its root original's side.
"""
status = "CONVENTION"
sources = [
  "Pacioli, Summa (1494), Geijsbeek tr., ch. 36: debit is what owes, credit what is owed (wanderbooks docs/spec/sources/pacioli-1494.md)",
  "Treas. Reg. §1.704-1(b)(2)(iv)(b)(1)-(2), (4)-(5): a partner's capital account rises by money and property contributed, falls by money and property distributed (docs/spec/sources/irs-capital-accounts.md)",
  "Helvering v. Price, 309 U.S. 409, 412-413 (1940): a promise to pay is not payment (docs/spec/sources/helvering-v-price-1940.md)",
  "DECISION (owner, 2026-10-20): a member's entry counts what moved their capital (wanderbooks rules.md B-35)",
]
tags = ["parties", "signs", "reversals", "members", "in-kind", "basis"]

[setup]
currency = "USD"
fiscal_year_start = "01-01"
basis = "accrual"
rounding = "half-even"
cash_accounts = ["1000"]
financing_accounts = ["2100"]

[[setup.accounts]]
code = "1000"
name = "Checking"
type = "asset"

[[setup.accounts]]
code = "1200"
name = "Accounts Receivable"
type = "asset"

[[setup.accounts]]
code = "1500"
name = "Equipment"
type = "asset"

[[setup.accounts]]
code = "2000"
name = "Accounts Payable"
type = "liability"

[[setup.accounts]]
code = "2100"
name = "Due to Members"
type = "liability"

[[setup.accounts]]
code = "3000"
name = "Capital — Tobin Harlow"
type = "equity"

[[setup.accounts]]
code = "3001"
name = "Capital — Morgan Ellis"
type = "equity"

[[setup.accounts]]
code = "3999"
name = "Retained Earnings"
type = "equity"

[[setup.accounts]]
code = "4000"
name = "Revenue"
type = "revenue"

[[setup.accounts]]
code = "6000"
name = "Organizational Costs"
type = "expense"

[[setup.parties]]
name = "Tobin Harlow"
roles = ["member"]

[[setup.parties]]
name = "Morgan Ellis"
roles = ["member"]

[[setup.parties]]
name = "Northwind Filings"
roles = ["vendor"]

[[setup.parties]]
name = "Riley Chen"
roles = ["customer"]

[[setup.members]]
name = "Tobin Harlow"
share = "0.5"
capital_account = "3000"

[[setup.members]]
name = "Morgan Ellis"
share = "0.5"
capital_account = "3001"

# 1. Tobin pays the filing fee for the company (through the members'
# financing account), tagged with the vendor: paid to the vendor, money.
[[events]]
date = "2026-10-04"
description = "Filing fee, paid by Tobin"
parties = [{ party = "Northwind Filings" }]
lines = [
  { account = "6000", side = "debit", amount = "64.00" },
  { account = "2100", side = "credit", amount = "64.00" },
]

# 2. Tobin's cash contribution: received, money.
[[events]]
date = "2026-10-05"
description = "Tobin's contribution"
parties = [{ party = "Tobin Harlow" }]
lines = [
  { account = "1000", side = "debit", amount = "400.00" },
  { account = "3000", side = "credit", amount = "400.00" },
]

# 3. Reimbursing Tobin for the fee: paid, money (cash paying down what
# the company owed him).
[[events]]
date = "2026-10-08"
description = "Reimbursement"
parties = [{ party = "Tobin Harlow" }]
lines = [
  { account = "2100", side = "debit", amount = "64.00" },
  { account = "1000", side = "credit", amount = "64.00" },
]

# 4. A laptop Tobin contributes: received, in kind.
[[events]]
date = "2026-10-12"
description = "Laptop contributed"
parties = [{ party = "Tobin Harlow" }]
lines = [
  { account = "1500", side = "debit", amount = "1480.00" },
  { account = "3000", side = "credit", amount = "1480.00" },
]

# 5. Its reversal: the exact opposite, paid, in kind.
[[events]]
date = "2026-10-13"
description = "Laptop contribution reversed"
reverses = 4

# 6. The laptop again, half each, by amount.
[[events]]
date = "2026-10-14"
description = "Laptop contributed jointly"
parties = [{ party = "Tobin Harlow", amount = "740.00" }, { party = "Morgan Ellis", amount = "740.00" }]
lines = [
  { account = "1500", side = "debit", amount = "1480.00" },
  { account = "3000", side = "credit", amount = "740.00" },
  { account = "3001", side = "credit", amount = "740.00" },
]

# 7. A bill from the vendor (credit to payables, its own account): neither.
[[events]]
date = "2026-10-20"
description = "Bill"
parties = [{ party = "Northwind Filings" }]
lines = [
  { account = "6000", side = "debit", amount = "80.00" },
  { account = "2000", side = "credit", amount = "80.00" },
]

# 8. The bill reversed: the exact opposite, still neither.
[[events]]
date = "2026-10-21"
description = "Bill reversed"
reverses = 7

# 9. An invoice to the customer (a debit to receivables): neither.
[[events]]
date = "2026-10-20"
description = "Invoice"
parties = [{ party = "Riley Chen" }]
lines = [
  { account = "1200", side = "debit", amount = "120.00" },
  { account = "4000", side = "credit", amount = "120.00" },
]

[[expect]]
query = "party_part"
entry = 1
party = "Northwind Filings"
values = { resolved = "64.00", direction = "paid", cash = "64.00", in_kind = "0.00" }

[[expect]]
query = "party_part"
entry = 2
party = "Tobin Harlow"
values = { resolved = "-400.00", direction = "received", cash = "-400.00", in_kind = "0.00" }

[[expect]]
query = "party_part"
entry = 3
party = "Tobin Harlow"
values = { resolved = "64.00", direction = "paid", cash = "64.00", in_kind = "0.00" }

[[expect]]
query = "party_part"
entry = 4
party = "Tobin Harlow"
values = { resolved = "-1480.00", direction = "received", cash = "0.00", in_kind = "-1480.00" }

[[expect]]
query = "party_part"
entry = 5
party = "Tobin Harlow"
values = { resolved = "1480.00", direction = "paid", cash = "0.00", in_kind = "1480.00" }

[[expect]]
query = "party_part"
entry = 6
party = "Morgan Ellis"
values = { resolved = "-740.00", direction = "received", cash = "0.00", in_kind = "-740.00" }

[[expect]]
query = "party_part"
entry = 7
party = "Northwind Filings"
values = { resolved = "-80.00", direction = "neither", cash = "0.00", in_kind = "0.00" }

[[expect]]
query = "party_part"
entry = 8
party = "Northwind Filings"
values = { resolved = "80.00", direction = "neither", cash = "0.00", in_kind = "0.00" }

[[expect]]
query = "party_part"
entry = 9
party = "Riley Chen"
values = { resolved = "120.00", direction = "neither", cash = "0.00", in_kind = "0.00" }

# Tobin: cash in 400.00 (event 2), paid back 64.00 (event 3); in kind
# 1,480.00 − 1,480.00 (events 4 and 5 net) + 740.00 (event 6).
[[expect]]
query = "party_totals"
party = "Tobin Harlow"
basis = "cash"
from = "2026-01-01"
to = "2026-12-31"
values = { paid = "64.00", received = "400.00" }

[[expect]]
query = "party_totals"
party = "Tobin Harlow"
basis = "all"
from = "2026-01-01"
to = "2026-12-31"
values = { paid = "64.00", received = "1140.00" }

# The vendor: the fee a member paid for the company; the bill and its
# reversal count nothing.
[[expect]]
query = "party_totals"
party = "Northwind Filings"
basis = "all"
from = "2026-01-01"
to = "2026-12-31"
values = { paid = "64.00", received = "0.00" }

# Basis all over Tobin's equity entries is the statement of members'
# equity: contributions 400.00 + 740.00 (events 4 and 5 cancel).
[[expect]]
query = "members_equity"
from = "2026-01-01"
to = "2026-12-31"
values = { "Tobin Harlow.contributions" = "1140.00", "Tobin Harlow.distributions" = "0.00" }