swaitsandClaude Opus 5.5
52555262a8
Each party's part of an entry is signed as its own account would show it, with a direction and its cash and in-kind amounts; a reversal is its original negated. Totals on a cash or all basis: for a member, all equals the members' equity statement and cash the K-1's cash. Money is cash, cards and the financing accounts, and a liability credit never pays its own creditor (creditor_of), so accruals and declared distributions count once. tin_last4 from the TIN or W-9 facts. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
100 lines
2.6 KiB
TOML
100 lines
2.6 KiB
TOML
# P3 defect 14, the second bug found in design (wanderbooks P3 brief
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# §1.4): a member pays the card from their own funds; reversing it read
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# as a second payment. Regression test: ledger-core
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# tests/spec_party_totals.rs
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# defect14_a_reversed_member_card_payment_nets_to_zero. The shape:
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# bookspec/README.md (`after = N` asks a query after event N).
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id = "p3-party-reversed-card-payment"
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title = "A reversed payment of one liability by another nets to zero"
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rule = """
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A reversal's part for each party is its original's negated, never read
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from the reversal's own lines. A member paying the company's card from
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their own funds (Dr card / Cr due to members), tagged with the card's
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issuer, is paid to the issuer; its reversal takes that back, so the pair
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nets to zero; reversing the reversal pays it again.
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"""
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status = "AUTHORITY"
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sources = [
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"Pacioli, Summa (1494), Geijsbeek tr.: a mistake is corrected by the opposite entry (wanderbooks docs/spec/sources/pacioli-1494.md, rules.md B-9)",
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]
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tags = ["parties", "reversals", "liabilities"]
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[setup]
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currency = "USD"
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fiscal_year_start = "01-01"
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basis = "accrual"
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rounding = "half-even"
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cash_accounts = ["1000"]
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financing_accounts = ["2100"]
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[[setup.accounts]]
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code = "1000"
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name = "Checking"
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type = "asset"
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[[setup.accounts]]
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code = "2050"
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name = "Business Card"
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type = "liability"
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[[setup.accounts]]
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code = "2100"
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name = "Due to Members"
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type = "liability"
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[[setup.parties]]
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name = "Harbor Bank"
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roles = ["financial_institution"]
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[[events]]
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date = "2026-06-01"
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description = "A member pays the card from their own funds"
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parties = [{ party = "Harbor Bank" }]
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lines = [
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{ account = "2050", side = "debit", amount = "100.00" },
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{ account = "2100", side = "credit", amount = "100.00" },
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]
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[[events]]
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date = "2026-06-02"
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description = "Reversed"
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reverses = 1
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[[events]]
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date = "2026-06-03"
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description = "The reversal reversed"
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reverses = 2
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[[expect]]
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query = "party_part"
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entry = 1
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party = "Harbor Bank"
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values = { resolved = "100.00", direction = "paid", cash = "100.00", in_kind = "0.00" }
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[[expect]]
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query = "party_part"
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entry = 2
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party = "Harbor Bank"
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values = { resolved = "-100.00", direction = "received", cash = "-100.00", in_kind = "0.00" }
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# After the reversal: nothing paid (before P3: 200.00, the reversal read
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# as a second payment).
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[[expect]]
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query = "party_totals"
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after = 2
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party = "Harbor Bank"
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basis = "cash"
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from = "2026-01-01"
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to = "2026-12-31"
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values = { paid = "0.00", received = "0.00" }
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[[expect]]
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query = "party_totals"
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after = 3
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party = "Harbor Bank"
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basis = "cash"
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from = "2026-01-01"
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to = "2026-12-31"
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values = { paid = "100.00", received = "0.00" }
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