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
87 lines
2.2 KiB
TOML
87 lines
2.2 KiB
TOML
# P3 defect 11 (audit finding F28): the directory showed a member's TIN as
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# missing because it read W-9 facts only. Regression tests: ledger-core
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# tests/spec_party_totals.rs
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# defect11_a_partys_tin_last4_is_its_tin_facts_else_its_w9s; ledger-mcp
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# tests/spec_vault.rs defect11_the_directory_shows_a_members_tin_last4.
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# The shape: bookspec/README.md.
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id = "p3-party-tin-last4"
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title = "A party's TIN last four is its TIN facts', else its W-9's"
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rule = """
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The books keep a taxpayer identification number truncated to its last
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four digits. A party's last four is its TIN facts' (a member's SSN for
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the K-1), else its W-9 facts'; the two never disagree. A TIN purged from
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the vault keeps its last four in the books. A party with neither has
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none.
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"""
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status = "AUTHORITY"
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sources = [
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"Treas. Reg. §301.6109-4(a): a truncated TIN shows the last four digits (wanderbooks docs/spec/sources/irs-truncated-tin.md)",
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"DECISION (owner, 2026-10-15): a party's TIN facts and W-9 facts never disagree (wanderbooks ledger-core parties INVARIANT 2a)",
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]
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tags = ["parties", "tin", "w9", "k1"]
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# Nothing is posted: the facts are the directory's.
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events = []
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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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[[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.parties]]
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name = "Tobin Harlow"
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roles = ["member"]
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tin_last4 = "4321"
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[[setup.parties]]
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name = "Riley Chen"
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roles = ["contractor"]
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w9_tin_last4 = "8765"
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[[setup.parties]]
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name = "Morgan Ellis"
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roles = ["member", "contractor"]
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tin_last4 = "1111"
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w9_tin_last4 = "1111"
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[[setup.parties]]
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name = "Lakeside Supply"
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roles = []
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[[setup.parties]]
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name = "Avery Quinn"
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roles = ["member"]
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tin_last4 = "2468"
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tin_purged = true
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[[expect]]
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query = "party_tin_last4"
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party = "Tobin Harlow"
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values = { tin_last4 = "4321" }
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[[expect]]
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query = "party_tin_last4"
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party = "Riley Chen"
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values = { tin_last4 = "8765" }
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[[expect]]
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query = "party_tin_last4"
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party = "Morgan Ellis"
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values = { tin_last4 = "1111" }
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[[expect]]
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query = "party_tin_last4"
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party = "Lakeside Supply"
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values = { tin_last4 = "" }
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[[expect]]
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query = "party_tin_last4"
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party = "Avery Quinn"
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values = { tin_last4 = "2468" }
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